The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

This retrospective study aimed to examine differences at age fivebetween twenty-six internationally adopted and twenty-six Swedish-bornchildren with cleft lip and palate regarding age of surgery, speech andintervention. Correlation between age of surgery and speechvariables andgender differences was examined. Blind assessment of audio recordedsentence repetition or naming of words was performed by two speechpathologists. Soft palate was closed significantly later for the study groupthan the control group. Age at closure of hard palate did not differ.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

Although being recognized as holding great cultural-historical significance by local officials, numerous parts of the functionalistic development along Friggagatan became demolished in 2008.This bachelor thesis have surveyed how the planning process proceeded through various municipal committees, and moreover, how different interest groups gathered around certain discursive attitudes. As a consequence of various paradigm shifts in society, e.g. that local government gradually are depending on private economic initiatives, there are to some extent a fear among politicians that cultural-historical demands can risk economic growth.Nevertheless, a building or a development are in fact bearing different value-perspectives, such as economic, functional and cultural-historical. Due to the fact that the heritage-sector has limited resources, in combination with sometimes vaguely and obsolete conservation documents, the sector have difficulties of responding common economic arguments, which leads that the real estate-owner gets total interpretative prerogative.However, despite a sometimes suspicious political attitude towards an improved conservation document, e.g. with continuously updates concerning a building?s technical and economic status, there are some political initiatives working towards it..

Corporate responsibility is a popular phenomenon of today. The interest for the subject is extensive and means for implementing corporate responsibility strategies within organizations are demanded. There are studies showing how management control systems can be used in order to implement general strategies into organizations. Still, management control systems designed for the implementation of corporate responsibility strategies, in particular, are not provided by the current academia. The aim of this paper is to contribute to studies within management control systems by studying the management control system specifically designed to implement corporate responsibility strategies.

Purpose: The aim of the study is to analyse why the socialworker at the socialservices havn?t implemented the perspective of woman as subordinate and men as superior.Questions: Is the perspective of woman as subordinate and men as superior significant for the socialworker? Is the organisation, colleagues or de individuals thought structure of importance when it comes to implement the perspective? Does the socialworkers view of the clients as victims have an impact on the fact that the perspective has been given interest? Method: Critical case study. Flexible design; The study is based on interviews with socialworkers and study of documents and statisticsConclusion: One of the central findings of the field study was that the implementation of the perspective of woman as subordinate and men as superior was of no use for the socialworkers as they saw it. The findings showed that the definition of a victim was not used or that they were unconscious that the definition of a victim did affect them in their work. The possibilities for the organisation to learn is of  importance for the implementation of the perspective of woman as subordinate and men as superior.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The purpose of this literature review was to describe the paths of exposure and accumulation of organic pollutants into the tissues of farm animals. Organic pollutants can be spread in the environment by air and rainwater. Farm animals can be exposed to these pollutants for example by eating soil or contaminated plants. Many of the pollutants can then accumulate in the fat tissues of the body because of their lipophilic character. Brominated flame retardants and perfluorolated compounds are both pollutants of current interest.

This bachelor?s thesis examines the ideas behind the phenomenon art exhibitions in public libraries. My interest is to see if and how the art exhibitions can support the libraries in being a public sphere in Jürgen Habermas? sense, open for all citizens and their opinions. My study therefore has two purposes.

The purpose of this essay is to investigate adult students information seeking. We draw a distinction between traditional timetabled studies, flexitime studies and external studies. For many adult students flexitime studies and external studies involve a new kind of studying. The new types of studies entail that adult students must apply themselves to more information seeking. In our study we investigate how the students proceed when seeking information.

The purpose of this study is, on one hand, to obtain an understanding of how children in municipal music- and culture schools choose instruments and what forms of recruitment methods they are subjected to, and on the other hand, how you can make them continue to play once they have begun.To acquire this information, I have interviewed five music teachers and two principals at municipal music- and culture schools in Värmland. The questions treated, among other things, what affects children?s instrument preferences, recruitment methods and what you can do to keep interest for the chosen instrument alive.The result of the study shows some apparent tendencies. Even though some of the instruments have trouble recruiting students and other instruments have trouble keeping them, the old methods, which obviously do not work in a satisfactory manner, are still being used. Instead, increased commitment at the occasion of recruitment, more group teaching which strengthens the social bonds through role models and a will to have the courage to change the organization when it does not work, is required..

The aim of this thesis is to explore the job satisfaction of librarians and try to nuance stereotypes, which the public has and which still exist in massmedia concerning librarians and their work. The study is qualitative and based mainly on semistructured interviews with ten libraries born between 1937s and 1973s of which eight are women and two men. Furthermore, I have divided them into two groups according to age in order to see if there are differencies between the older and the younger concerning job satisfaction. In addition, I have used participant observation to some extent. My assumption is that job satisfaction is effected both by individual factors and environmental factors at work.

During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.

Since 1820 there has been a continuous discussion about the contents of history courses and the current debate considering this school subject is no exception; it is as vital as ever. Both in educational policy and public debate the role of history as a school subject has been brought up for discussion.In this study the writer has chosen to study the politically independent interest organization HLF. The organization is a non profit association, which works for the consolidation of history in Swedish schools.The purpose of this study is to investigate how the organization HLF has received and met the ongoing debate on this issue. The writer has chosen to examine the strategies the organization has used in order to influence this school subject and if they have succeeded in doing this.To carry out this study the writer has made use of HLF´s annuals as well as Aktuellt om historia, which is a publication that the organization issues three or four times a year. The conclusion of this study is that HLF has little influence when it comes to the formulation of the education of history.