A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Islamic masculinity which quite often associates with oppression of women has remained an underexaminated category despite its constant presence in the debate on honour related oppression. Honour has primarily been studied from a feminine point of view and theories of masculinity have taken insignificant interest in the issue of honour. The aim of this study is to understand what attitudes boys/young men from the Muslim world have toward native Swedish men and what these attitudes do imply for their own conceptions of masculinity and honour. The ambition of this study is also to make explicit the similarities, differences and connections between honour and masculinity.The empirical basis of this study consists of twelve interviews with boys/young men from the Muslim world about their notions of honour and masculinity. The theoretical platform arises from theories of masculinities and honour.Some prominent ?patterns? that I have found:- That religious norms and rules appear to be significant in how the masculine manners of conduct should be adjusted.- That honour and women as carriers of men?s honour, play a crucial role for the constitution of proper masculinity.- That the Swedish context and its policy of equality seem to threaten the obviousness of the islamic masculinity.

Drinking water is produced from raw water and is either from groundwater or surface water. This thesis aims to find out if the cleaning process of raw water is sufficiently effective. This is important because consumers are otherwise at risk of waterborne infection caused by pathogens. There are three groups of pathogens; bacteria, virus and parasite. These have different characteristics which mean that they require different water treatment to be separated.

The production costs have steadily increased within the construction industry during the 21st century. Voices are raised meaning that the construction industry is too unsuccessful in making the production more efficient and to develop it?s way of working. One way to deal with the production costs is to minimise the waste, with waste meaning activities that doesn?t add value to the finished product.

This paper is about the psychosocial work environment, and those factors that can be responsible for an employee?s sick leave. We have through our knowledge from working life, on several occasions experienced colleagues becoming ill, the cause being the psychosocial working environment. Private factors, for instance different kinds of life crisis like a divorce or uprooting, have contributed to the sick leave. The psychosocial working environment is complex.

The bean bruchid, Acanthoscelides obtectus is a major threat to bean production. In Ethiopia, where this study was performed, the damage by bruchids on stored beans has been reported to reach up to 38%. To use the isolates Beauveria bassiana and Metarhizium anisopliae in the management of A. obtectus can be an environmentally safe alternative for controlling the pest. In the present work the aim was to examine if the four chosen fungal isolates, B.

The focus of this essay is set on a number of processes that affect the challenges of the tourist trade, to be more precise ? an analysis of the attitudes towards tourism and sustainability within this line of business ? from an ethical and moral as well as social view. These issues are examined with reference to the concept of CSR (Corporate Social Responsibility). Thus, acquaintance with theories of social constructivism, post colonialism, globalisation and global civil society is essential in order to understand the analysed material. The essay is mainly based on the outcome of qualitative interviews with various kinds of persons working with CSR related questions.

Sjuksköterskor har flera arbetsuppgifter som innebär en möjlig kontakt med patienters blod och risk för en blodsmitta. Enligt föreskrifter från Arbetsstyrelsen ska handskar användas av vårdpersonal för att förebygga smitta. Trots dessa föreskrifter varierar användningen av handskar bland sjuksköterskor. Syftet med denna studie var att undersöka sjuksköterskors attityder till att använda handskar i vården där risk för blodsmitta kan förekomma. En empirisk studie med kvalitativ ansats genomfördes.

There is an expression called ?grief of climate? that refers to feelings of powerlessness and heaviness related to the environmental problems of today. A feeling that every move we make has bad consequences for nature. This essay is an investigation of how art in general and jewellery art in particular can be a way of discussing and visualizing current environmental problems and the complex relationship between human and nature. I am discussing how artworks dealing with a dark and dystopian picture of the relation can be seen as the memento mori of our time.

ABSTRACTBackground: The incidence of type 2 diabetes is increasing worldwide. Early intervention in form of medication, advice on self-management and lifestyle changes is necessary to avoid complications. Few Swedish studies are made on the diabetes nurse?s views on promotion of self- management.Purpose: To examine the diabetes specialist nurse?s experience of promoting self-management to patients with type 2 diabetes in primary care.  Method: A qualitative explorative study where eight diabetes nurses were interviewed. The interview guide consisted of semistructed questions concerning the promotion of self-management.Results: The diabetes nurse?s role in promoting patient self-management is significant, if resources are available in the form of adequate time for the patient and good team work.

The purpose of the study was based on scientific literature to describe the quality of life of persons who have undergone a total hip replacement. The method was a descriptive literature review. The results showed that pain was the most obvious change after surgery. Mild pain before surgery was strongly associated with mild pain after surgery. But despite less pain were experienced early, it took 1 year to achieve the full benefits of improved physical function.

Unhealthiness is not just a damaged back or asbestos. The fact that mental ill-health seems to increase in our society is well known. Statistics from Arbetsmiljöverket proves a fourfold increase of work-related disorders since 1997. These are primarily caused by organizational and social factors, 60% are considered caused by stress and a heavy workload. Sick leave due work related fatigue and depressions are scarily common today.

This study examines how social workers in child and youth units within Social Services perceive and experience working with violence in young people's intimate relationships. The study aims to highlight whether there is a need for a domestic violence team within the child and youth units. Violence in young people?s close relationships is a growing societal issue, with limited establishment within the research field. While research on the frequency of such violence has increased, studies focusing on tailored support measures have lagged behind.

We aim to develop knowledge of how new technology, in this case social media, can contribute to how sports fans interact with their idols. Therefore our framing of a question is to present how fans experience their contact with mixed martial arts (MMA) & ultimate fighting championship (UFC) through social media platforms. To specify our study, we also have a supplement question with in which way sports fans uses social media.We have chosen to conduct a qualitative study consisting of interviews and data observations of websites, related to the organization UFC, to approach our main question. We have interviewed nine randomly selected people with one common interest - MMA/UFC. With an implant of theories, consisting of social media, fandom and lurking, on the result of the interview and website data, we try to come closer to a conclusion for our intention with this thesis.Our conclusion is that the interviewed fans express that through the usage of social media, they feel like they have come closer to UFC.

This is a qualitative study on bachelor level at the School of Social Work. The aim of the thesis was to describe how selected municipal commissioners and social workers in Malmö view the complex of problems, and different solutions, concerning homelessness.Malmö, the third largest city of Sweden, is struggling with serious problems concerning homelessness. Possible solutions are being debated, and the opinions differ widely, depending on ideological standpoint. We wanted to find out how selected municipal commissioners and social workers view the complex of problems, related laws and local guidelines, and measures to improve the situation. In order to have a free discussion, but within limits we used semi-structured interviews.Our results show that both the municipal commissioners and social workers regarded homelessness mainly as an individual issue, related to dissocial aspects of the individual.