Sverige och världen har under de senaste åren fått uppleva en fantastisk högkonjunktur. Det har varit lätt att låna pengar och företagen har gjort fina vinster. I spåren av god tillgång på kapital är företagsförvärv alltid aktuella. En relevant fråga för varje köpare är dock hur ett förvärv skall redovisas. Hur företagsförvärv skall redovisas har avseende noterade bolag genomgått genomgripande förändringar de senaste åren.

Since the 1st of May 2004 Cyprus is part of the European Union. The Republic of Cyprus as a whole is part of the Union, but all of the advantages of the Union membership cannot be enjoyed in all parts of the country. Since December 1963 the Cypriot administration has been separated into two, a Greek Cypriot and a Turkish Cypriot, and since 1974 the country is also territorially divided. The Greek Cypriot political administration is considered to be the legitimate representative of the Republic of Cyprus, the Turkish Cypriot administration is only recognised by Turkey. Since the disruption of the country in 1963 the UN has been trying to get the Cypriot parties to agree upon a peace solution in order to reunite the country.

This essay investigates the statements of Växjö municipality?s motives for some of its many environmental projects. The aim of the essay is to be theory-testing as to see how a municipality/city which promotes itself as being ?green? motivates its efforts in the environmental area. Växjö city promotes itself as ?The greenest city in Europe?, an award appointed to the city by BBC and other international media.

INTRODUCTION: Research from both nurse and patient perspective highlights shortcomings in psychiatric inpatient care for people with Non-Suicidal Self-Injury (NSSI). Nursing for people with NSSI, a subject in need for further knowledge, is in this study examined through a theoretical framework based on Person-Centered Nursing and Patientology AIM: Based on people's own experiences of being cared for NSSI in psychiatric inpatient care, the aim is to elucidate development opportunities for the nursing care of this group of patients.METHOD: Seven informants, all women aged 25-31, were interviewed about their experiences of nursing in psychiatric inpatient care. The transcribed text was analyzed and categorized according to an existential hermeneutic research approach.RESULTS: The categorization of the interviews resulted in seven areas of nursing in need of development. Knowledge, Environment, Information, Routines, Involvement, Communication and The nurse?s actions.CONCLUSION: Development of nursing is prevented since NSSI is stigmatized within psychiatric inpatient care.

The purpose of this study is to investigate the unaccompanied children's experiences of the support offered at group homes intended for this group. The purpose is also to find out if they feel like the stay at the group home has prepared them for an independent life. The study has a qualitative approach and results collection occurred through semi-structured interviews. Seven young men aged 18-20 years were interviewed, all of them have lived for at least one year in a group home and are now living in their own apartment. The results have shown that the adolescents had both positive and negative experiences from their stay at the group home and that they have different views about whether they have received the support they need to cope independently.

The purpose of this study is to, based on qualitative interviews with managers and group interviews with care providers, understand their interpretation of integrity and also their scope for action to satisfy disable people?s integrity at sheltered housing for adults. The questions of this study are: How do the managers and the care providers interpret the concept of integrity? Which scope for action do they have to satisfy the integrity of disabled people? Method: Individual ? and group interviews have been used as methods to gather empirical data. Theory: The theories of scope for action and integrity as a theoretical conception have been used to analyze the empirical material.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

To lead is to communicate, a main part of the leadership. 80 % of leaders working tasks involve communication of some kind. The ambition of this study is to analyze how four leaders of an international technique consulting company experience and handle community and technical development during their professional courses. The leaders have a various experience of leadership which adds depth and width to this study. To perform the study qualitative method has been used in the form of personal interviews.The result indicates that change is not always beneficial in every aspect of communication.

This study aims to examine Business Intelligence research conduct within Swedish government agencies and workplaces in order to understand the recent debate regarding Business Intelligence research ethics and thus answer the following question: Does Business Intelligence praxis in Sweden meet ethical guidelines recommended by international field experts? A theoretical analysis of relevant and also recent publications, including a Business Intelligence method review, was conducted using qualitative content analysis. In order to validate the results from my theoretical analysis I conducted a series of interviews with a number of professionals who useBusiness Intelligence research in their work and decisionmaking process..

The aim of this study was to deepen the knowledge about the meaning of being internationally adopted for individuals living in Sweden. Through group discussions with young adults data was retrieved, and then analysed with a qualitative phenomenological approach. The study revealed three main themes: 1) experiences of being Swedish, 2) experiences of ethnic origin, and 3) the interaction between the two aspects of the identity, how the internationally adopted individual integrate's his/her ethnical origin with his/her Swedish identity. With regards to previous studies about adoption and psychological theories the meaning of being internationally adopted in Sweden is discussed..

? Does Karlstad municipality have adequate institutional conditions to make the best use ofthe citizens? proposals??The purpose with the thesis is to investigate if citizens? proposals lead to a broader politicalinfluence. To answer that, I have done a case study about how Karlstad municipal administers citizens? proposals. The research assignment is: Does Karlstad municipal have adequate institutional conditions to make the best use of the citizens? proposals? The perspective is a democracy perspective and the theory is institutional theory and policy process theory.A selection of citizens? proposals that have arrived to Karlstad municipal between 2008 and 2010 have been studied in detail to analyze how the proposals have been administered and if it matters how the proposals are phrased.

The aim of this study is to examine how teachers enable students with intellectual disabilities to participate in their own learning journey. The study is based on qualitative methods and data collection has been done through five individual interviews in another European country. The interviews are analysed with a qualitative method inspired by Bryman (2011). The studies theoretical frame is founded on thoughts of Dewey (1997; 2002; 2004). The results of this study shows, among other things, that good relationship between adults in school and students are an important base for participation. To build a good relationship to the students, the teacher has to have good knowledge of each individual student and its disability.

Internet access has been a part of the range in public libraries for approximately a decade. The Swedish municipals, in charge of the public libraries, and the libraries themselves, have a great deal of saying in how they should be run, what to offer the public, how many hours they have to stay open etcetera. The Library law is very vague on many things, including public Internet access. Even though Sweden is ranked as first runner up worldwide when it comes to Internet penetration among the population (Internet World Stats 2007), approximately twenty percent in the 16-74 age group does not have Internet access at home, at work or at school (SCB 2006a). In this master thesis we try to determine, through personal interviews, how six of those in charge feel about Internet at their libraries, all located in medium-sized municipals (20 000 ? 40 000 inhabitants), why they have chosen the rules and regulations they have and their thoughts about what they consider to be the most important assignment of public libraries.

I dagsläget finns tydligt regelverk som anger hur byggnader skall uppföras, dock saknas hjälpmedel för att kraven skall anses tillgodosedda på stora och komplexa byggnader som finns inom industrin, skall dimensioneras för att tillfredsställande brandskydd ska uppnås. Detta resulterar i att analytisk dimensionering (dimensionering baserad på uträkningar till skillnad mot förenklad dimensionering vilken i princip följer de allmänna råden) som regel måste användas även vid mindre byggnationer. Syftet med examensarbetet är att påvisa eventuella oklarheter i det existerande regelverket (Boverkets byggregler, BBR) 1 för brandskydd av industribyggnader i Sverige, där reglerna för förenklad dimensionering inte är anpassade för byggnader med industriell verksamhet. Målet är att om möjligt komma fram till hur man skall resonera vid dimensionering av brandskyddet i dessa byggnader utifrån en diskussion om rådande lagstiftning och de skillnader som påvisats mellan Sveriges och andra länders regelverk. Arbetet består av en litteraturstudie av de regelverk som finns för brandskydd i Sverige, där de avsnitt som är problematiska för industribyggnader lyfts fram.

This report is a bachelor thesis work within the field of Product Development and is also an assignment for Thule Sweden. The work has been performed by Niclas Tjäderborn and Christian Holm, students at the Mechanical Engineering Program with major in Product Development and Industrial Design at Jönköping School of Engineering during spring the semester of 2009.The thesis work concerned the development of a new wheel holder for bike carrier for Thule Sweden. The background to the project was that the initiator wanted a more user friendly wheel holder with better design than those available on the market. The wheel holder is able to be implemented on one or several of Thule?s current wheel holders.