Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The objective of this study was to describe and analyze some of the conflicts in the class room using solution strategies from a human needs perspective. This was done by a qualitative in-vestigation based on the observations of the participants.The query of how every day conflicts arise in the class room and their reasons.The result was analyzed using reference frame in human needs theory. The results showed that there were several reasons for a conflict and its solution. It was also shown that creating a nice atmosphere in the class room was a continuous effort and the strategies of the teachers in a conflict situation were different depending on the situation. Human needs theories assists us to analyze and handle conflicts in the class room..

Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

The purpose of this paper is to study how the TV program Border Security: Australia?s FrontLine (Gränsbevakarna Australien) can be seen to reproduce networks of human and non-human actors. The aim is thus to investigate how boundaries between nations are upheld and how people, as a consequence, are discoursively categorized and what preconditions this create for people?sidentity- and meaning-making practices.The theoretical and methodical framework is built upon Bruno Latour?s work on Actor-Network-Theory, and discourse analysis inspired by Michel Foucault. The empirical material consists of two episodes of the TV program.

The aim of the thesis is twofold: the first aim is to identify a number of reproductive logics that are used to construct Swedish regulation of embryo donation for reproductive use as either ethical or unethical in the governmental ? and medical discussions ? and to examine how these logics are interconnected with notions of gender and parenthood. The second aim is to identify a number of tensions that arise in the application of the governmental ethical logic on the embryo and embryo donation and discuss how these tensions can be solved with a feminist material approach. I argue that the terminology used to distinguish between genetic, biological, social and legal parenthood in my material is insufficient for understanding the value of the embryo outside its pre-human status. I therefore argue for an embryonic feminist bioethics that is attentive to the embryos post-human status, and for a reformulation of the parenthood terminology in line with what I call ?reproductive ties?..

The aim of this qualitative study is to examine the experience of participation among first line managers within community home care. The study is based on eight interviews with first line managers operating in a metropolitan area in Sweden. A majority of the interviewees worked in private companies.We have used two theories to interpret our empiri: Lean Production and Human Resource Management. The analysis resulted in seven themes: economy, leadership, participation, view on the organization, first line manager, private or municipally operated organization and expectations on the manager. Our results showed that all the interviewees experienced that they were participant in the organization.

This paper supports the thesis that creative consumer advertising also can be used as a recruitment tool. By increasing the level of creativity used in their communication, a company can affect the attractiveness of themselves as future employers. The creative advertising influences the brands perceived creativity. It also increases the perceived social, development- and reputational value as well as the future intentions with the brand. By being more creative the brand is also viewed as making more marketing effort, which in turn affects the perceived potential of the brand in a positive way.

AbstractIn this thesis we analyze how institutions describe the dichotomy between ?problem? and ?resource? when dealing with young adults. We also analyze the consequences of this dichotomy as it involves the younger generation's participation and group identity in today's society. Dichotomies and New Institutionalism Theory is the base for this case study completed in Malmö, Sweden. We have done eight qualitative interviews with politicians and employees in Malmö municipality and a quantitative content analysis of reference documents from both the Malmö and Swedish governments.

Följande studie är en personalvetenskaplig uppsats som behandlar HR:s roll i aktiviteten chefsstöd. Syftet med undersökningen var att förstå HR:s roll i organisationen samt relatera rollen till personalledningsidealet Human Resource Management, HRM. Vidare syftade studien till att utreda vilka utvecklingsmöjligheter som kan ses för organisationens chefsstöd.Uppsatsens teori är uppdelad i de tre delarna utmärkande drag för HRM, HR:s roller samt relationen mellan HR och chefer. HRM utmärks av ett fokus på affärsmässigt och strategiskt HR-arbete, vilket ses som värdeskapande processer i organisationen. Vidare utmärks HRM av ett postbyråkratiskt ideal, vilket innebär att marknadslogik förs in i organisationen.

Aim with this literature review is to acqurie knowledge in medical, psychical, psychological and social problems evolving urine incontinence and it´s treatment metods, current legislations and the nurse´s approach towards the patient and transcultural care if the patient comes from another cultural.The results show that this problem affects the women´s life situation enormously above all it brings them a increased social isolation, helpless, sheme, psychological and sexual problems.the nurse should recognise demands and resource with the.by support of diagnostic care, patients can achive good health when there is enough resource patient to be able to support her in her efforts to achive balance i her daily life..

The Methodology used to gather empirical materials for this thesis has been different types of interviews. The interviews have been mainly unstructured personal interviews directly with our respondents, due to limiting factors some of the interviews have been carried out via phone or email.The theoretical framework consists of literature from well-recognised authors and is divided into four different parts: Insourcing & Outsourcing, Intellectual Capital, Knowledge Management, China & Intercultural understanding. The empirical foundation has been gathered from a great variety of different sources in an attempt to cover the many complex angels in which this subject can be looked upon. Chinese students, managers in international companies with experience from China, Chinese employees in Swedish companies and different people with good knowledge of different areas of China are all among our respondents.In our conclusion we have reached the three following conclusions for why one should start a ?bridge building? enterprise in between qualified Chinese human capital and Swedish structure capital: 1.

This essay examines the policy process of specialist medical training in three Swedish counties. The essay will first describe the policy process. Secondly the politicians parti-cipating in the process is examined. Thirdly, it is tested whether it is possible to analyze the policy process based on Ostrom's theories of cooperation around a common pool resource. In this case, the common pool resource is specialized medical practitioners skills that the Swedish county councils must collaborate on to competence should be sufficient for the county council needs, something that is not the case today.One conclusion of the study is that the health care law is not clear enough when it comes to who is responsible for providing a sufficient number of specialists.