Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

A cochlear implant (CI) is a hearing device that makes it possible for individuals who are deaf or has a severe hearing impairment to receive auditory information and develop spoken language. The pragmatic ability may be affected. In short, pragmatics may be described as the study of language use in social contexts. Pragmatic ability can be seen as the result of the individual?s behavior as well as the underlying causes.The aim of the present study was to describe the pragmatic ability in children with CI.

AbstractPurpose/Aim: This essay deals with The Swedish Red Cross Society and their work concerning strategical information and communication about HIV and AIDS in the Swedish context. In a broader sense the relation between the global and the local will be investigated and a discussion about what it means to work in an organization operating on a global arena will be held.Material/Method: This essay is based on relevant theories about culture and health communication which I have studied, selected and put together, with purpose to analyse The Swedish Red Cross Society and their informational work with HIV and AIDS- prevention. Furthermore I have interviewed four of the organizations co- workers to collect data about their experiences in working in the Red Cross organization with this specific mission. Moreover I and my colleague Hillevi Good attended at seminars and lectures to observe activities held by the organization and to get inside information about what people working with HIV and AIDS are discussing and considering as critical issues. The study holds a qualitative approach focusing on understanding this typical case rather then generalizing facts in a larger sense.Main results: The Swedish National Society of The Red Cross has a difficult mission in their work to inform the public about HIV and AIDS, although it is the perfect organization when it comes to communication due to their well-known profile and a huge geographical spread.

AbstractIn 1998 the United Nations held a diplomatic conference on the establishment of an International Criminal Court in Rome. In the end of the conference the negotiating states adopted the Rome Statute by which an international criminal court was established. The court, which entered into force on 1 July 2002, has jurisdiction over the crimes of genocide, crimes against humanity and war crimes. The court also has jurisdiction over the crimes of aggression but the court will only be able to exercise its jurisdiction of this crime category when the member states of the court have found a definition of the crime.In the draft statute, which was prepared before the conference, acts of terrorism were a proposed crime. With the starting-point in the Rome conference this essay studies how the working-definition of crimes of terrorism was elaborated in the draft statute and how the state delegations viewed the crime.

The importance of internal communication within companies has increased in recent years. However, there are still a number of companies that are not adapted to the modern world and the new modes of communication the Internet provides. This study evaluates the internal communication of a medium sized company by holding semistructured interviews with the employees. The goal of the interviews was to develop a requirement specification. This requirement specification was later used as the basis to analyze possible aids for the internal communication of the company.

The main problem that this essay notices is the differences you see in three of the south provinces in north of Sweden about how they seems to have get strucked by the middle age crises. The three provinces I compare are Jämtland, Hälsingland and Medelpad. This study deals about how the research has been done in these different areas so far, what summaries that have been presented so far and what they are based on. Also the inventory work is part of this examination. In Jämtland there are lots of identified deserted farms (sv.

This study investigates to which degree international developments in cataloguing have influenced Swedish cataloguing rules (KRS). The results show that KRS has been influenced by international developments in cataloguing to varying degrees. The study also shows that KRS has been influenced by Anglo-American cataloguing rules, previous editions of Swedish cataloguing rules and by the work undertaken by the International Federation of Library Associations and Institutions..

The purpose of this study is to examine how a particular niche in tourism can attract international visitors to a certain destination. To do this, the Swedish food culture was used as a tool to find out how it is marketed to attract international visitors to Sweden. International visitors today wants to find destinations with a rich culture, authentications and traditions to get closer to the destinations identity. The study examines how three of the biggest companies, who works with the promotion of Sweden to an international audience, using the Swedish food culture as a marketing tool. We find that the visitor would like to get closer to the Swedish identity, which the Swedish food culture helps with..

In recent years cognitive training in order to improve cognitive abilities have becomeincreasingly popular and a lot of research has been conducted within this field. The natural agingprocess has a negative effect on many of our cognitive abilities and this relationship also has a strongconnection with hearing loss. Elderly with hearing loss is therefore a group that could benefit fromcognitive training. Objective: The purpose of this study was to investigate different types of cognitivetraining directed towards working memory in older adults and to examine the results observedregarding efficacy of this type of training and its transfer effect. Method: A literature reviewconsisting of 17 scientific articles published between 2005-2014.

Stigmatisering innebär att nedvärdera en annan persons moraliska status. Diskriminering är effekten av en handling baserad på stigmatiserande åsikter. Syftet med denna litteraturstudie var att beskriva kvinnors upplevelse av stigmatisering och diskriminering vid sjukdomen HIV/AIDS. Med hjälp av en kvalitativ manifest innehållsanalys analyserades nio kvalitativa, vetenskapliga artiklar, som var publicerade mellan 1996-2007. Resultatet visade att det fanns förutfattade meningar om hur smittan sprids och tron att det främst är prostituerade och narkomaner som bär på den.

Stigmatisering innebär att nedvärdera en annan persons moraliska status. Diskriminering är effekten av en handling baserad på stigmatiserande åsikter. Syftet med denna litteraturstudie var att beskriva kvinnors upplevelse av stigmatisering och diskriminering vid sjukdomen HIV/AIDS. Med hjälp av en kvalitativ manifest innehållsanalys analyserades nio kvalitativa, vetenskapliga artiklar, som var publicerade mellan 1996-2007. Resultatet visade att det fanns förutfattade meningar om hur smittan sprids och tron att det främst är prostituerade och narkomaner som bär på den. Kvinnorna drog sig även undan sociala aktiviteter, och upplevde ett stort motstånd från allmänheten och från personal inom vård och omsorg. Kvinnorna upplevde sig generellt utanför i samhället och likaså inom sin familj.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

Today adjustments on the pricing of internal transactions between multinational enterprises can lead to economic double taxation for the involved companies. This circumstance will result in an obstacle for private enterprising on the international market. Rules regarding corresponding adjustments and the mutual agreement procedure, that is used to eliminate economic double taxation, are today not sufficient tools to achieve this purpose. Consequently, changes regarding these rules should be implemented.The main reason for why economic double taxation is not put right is the competent authorities? inability to reach a suitable solution for the dispute.

Bachelor essay in political science by Marie Åberg, autumn 2011. ?Harm or benefit? A critical view of the theoretical grounds of the international development aid?. Supervisor: Professor Mats Lindberg. The first of the dual purpose of this essay is to present international aid policy ideas and the theoretical grounds of international development aid.

Inventory (YPI), kriminella handlingar och attityder till kriminellt beteende bland gymnasieungdomar. En frågeställning som undersöktes i studien var, om det fanns något samband mellan YPI personlighetsdrag och kriminella handlingar. Ytterligare en frågeställning som undersöktes var om det fanns några könsskillnader i attityder gentemot kriminellt beteende. Studien utfördes med en kvantitativ datainsamlingsmetod, vilken genomfördes via tre frågeformulär. De tre frågeformulären somanvändes i studien var ett egetkonstruerat frågeformulär, Youth Psychopatich traits Inventory (YPI), vilket är ett självskattningsformulär, och ett modifierat frågeformulär från Brottsförebyggande rådet.