The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

AbstractIn 1998 the Swedish legislation was sharpened, and active educationalists were legally bound to report any suspicion of child maltreatment. Nevertheless, there are a number of unrecorded cases of maltreated children, and research reveals that less than half of these children are reported to social services (Olsson, 2001). The purpose of the present study was to illustrate the problems with the mandatory reports in schools, as well as to study how educationalists proceed when they suspect that a child is maltreated. The method consisted of semi-structured interviews with five educationalists. The results revealed complex problems regarding educationalists mandatory reports.

???This study has been made with the purpose of gaining an understanding of how a Swedish company may think and act concerning their internal control. An American body, COSO, have for some time published documents containing guidelines for how companies should go about this process, however, when conducting this study we were not aware of the extent to which companies in Europe and mainly Sweden used them. In order to learn about this, and also to gain an understanding of when these guidelines are appropriate, we conducted a case study with a large-sized, multinational Swedish company. We also conducted an interview with an expert in internal control monitoring, Anna-Clara af Ekenstam of Pricewaterhouse Coopers, in order to get the perspective of the evaluators in this process and to gain some insight as to whether our case is typical in Sweden or not. We found that our company disregards certain aspects of internal control condoned by COSO, while performing better on other dimensions.

Bakgrund: Specialistsjuksköterskan ska uppta patientberättelsen och utifrån sinspecialiserade kunskap om medicinska eller psykiatriska tillstånd göra en korrekt bedömning.Sjuksköterskan ska från sin bedömning sedan förse patienterna med adekvata vårdåtgärder. IGöteborg har andelen ambulansuppdrag som klassificeras som psykiatrisk sjukdom ökat desista åren. Med anledning av det planerar ambulanssjukvården i Göteborg en speciellpsykiatriambulans med dubbelkompetens, en sjuksköterska som har specialistkunskap inompsykiatri samt en ambulanssjuksköterska. I Stockholm skall en psykiatriambulans införas 1april 2015 men inte med dubbelkompetens. Anledningarna till planen att introducera enpsykiatriambulans är att utveckla den akuta prehospitala vården bland annat genom att hjälpapatienter med psykiatrisk problematik till rätt vårdnivå.

A question that is asked far to seldom is what it means to be a good leader. The answer is not all that simple. It is a comlex and multi-faceted question that varies between the values and what ethical perspective you choose to have. As the title indicates, this essay has one particular ethical-theoretical perspective in focus, virtue ethics. According to the virtue ethics perspective a good political leader is a virtuous leader.

The problems caused by the current engine casing in aluminum for Volvo Buses Corp. are the mainfoundation for this degree project. Lack of maintenance combined with a construction poorlyadjusted for assembly has resulted in the fact that the engine casings rarely get reassembled whenthe service is completed.The degree project has mainly been following ?Olssons. F, Principkonstruktion, Compendium, Lund?and ?Olssons.

I denna undersökning har jag försökt ta reda på (1) om det är någon skillnad i lärares och elevers syn på varför man bortförklarar sig, (2) varför elever kan känna att de måste bortförklara sig inför sin lärare och (3) vilken som är den vanligaste bortförklaringen på instrumentallektionen. Tretton instrumental- och sånglärare på två olika kommunala musikskolor, en i södra och en i västra Sverige, och nio elever som går sitt sista år på estetiska programmet på en skola i västra Sverige, har deltagit i undersökningen. Enkäterna innehåller samma frågeställningar både för lärare och elever men skiljer sig från varandra på så vis att de är anpassade efter målgruppen.Svaren visar tydligt att tidsbrist är den bortförklaring som både lärare och elever använder frekvent på instrumentallektionen. Svaren på de båda andra grundfrågorna är i stort sett samstämmiga mellan lärare och elever med enbart vissa avvikelser i fråga om prioritering av anledningar..

The Thesis purpose is in the context of system development validate the Scrum Methodology. Projects concerning information technology are difficult to manage and tend to fail in quality, time or costs. Scrum presents a new view of the system development. Better cooperation between customers and developers, continuous follow-up on daily basis and extensive communication in the development team are all characteristics of Scrum. Scrum is described as a new paradigm by its founders but has been criticized by experts of system development too.

In this essay we aimed to find how economic scarcity among children and youth presents itself in school, according to how school staff experience it. We have conducted interviews with student welfare staff to hear their experiences of this subject and how the schools try to help these pupils. We have used interpretative phenomenology as a base for our work. We have also used some of this traditions most important notions along with notions of Erving Goffman and Sara Ahmed during our processing off the material.  With help from these, we report our most interesting results. We have seen that a lack of resources exists among youth today and that everyone not has easy access to things many of us might take for granted.

A new line of business has arisen on the Swedish information market. The information broker is still quite an unknown actor but the future seems to hold a prosperous outcome for this kind of alternative information service. The information broker has many definitions but can generally be described as an intermediary between information sources and users. The Swedish market for this kind of information professionals has not yet developed into a big, well-established and lucrative branch as for example the one in the USA. The Swedish actors are still coping with resistance in form of insufficient support from the government, competitiveness from other more established information services and the clienteles lack of understanding the brokers purpose and utility.

Physical activity is required for a good health and science shows a clear connection between exercise and a lower risk for disease. Still, the physical activity among the population is far from good. It is the individuals own responsibility to exercise, but the society also has a responsibility to give opportunities to exercise for the population. The aim with the study was to investigate what motivated the group of physical active people to use the Central hospital in Kristianstad?s health program.

The aim of this study was trough qualitative interviews with teachers and counsellors in Swedish schools, to study their experiences and perceptions of non suicidal self-injury (NSSI) in adolescents. During the study three teachers and three counsellors who worked in four different schools were conducted. The theoretical approach that was used is Michael Polanyis theory tacit knowledge. The outcome of the study was that schools did not seem to talk about NSSI as a problem and the teachers knowledge about it had come from own experiences meeting adolescents whit NSSI. The interviewed teachers and counsellors felt it hard to define NSSI, they mainly referred it to someone who cut themselves.

We have through our theoretical framework been able to create a simplified measuring tool for a KIZ; the S-TKL. We have found that the S-TKL is possible to implement on the Öresund Region but with some flaws. Even though the Öresund Region has implemented the mindset of a KIZ, accurate statistics are in some areas hard to find. We can also through our empirical findings say that it is difficult to use the S-TKL on Shenzhen. The data we have found gives a good indication of both of the regions.

The aim of child health care is to promote health and development for all children, to early identify problems that concern children´s growth and development and to prevent ill-health among children. Today in our society the proportion of children who are underweight are few.The aim with this study was to describe paediatric nurses experience in meeting with underweight children and their parents. Interviews were implemented and analyzed according to qualitative content analysis. Focus was placed on looking at differences and interpretations in the text content. The analyse resulted in six main categories, such as a need of sensitivity and a holistic view from the nurse, difficulties in handling the meeting because lack of tools.

Outsourcing in IS/IT offers organizations the possibility to use external resources, maximize flexibility and focus on core business, this prompts many organizations today to be less keen on developing IS/IT-services in-house. Sourcing IS/IT is however a complex activity in itself thus requiring competencies in many areas of expertise and lots of organizations has experienced the challenge of managing the necessary competencies to ensure successful Information Technology Outsourcing (ITO). A literature review in the field of outsourcing revealed the lack of a comprehensive competency management framework with the ability to guide competency resource planning in ITO projects. In order to highlight the problem area, an extensive and thorough literature review and an empirical case study which investigated the skills and assets in ITO projects at ten major Swedish organizations was conducted. The study found that it is possible for organizations through structured analysis of their intellectual capital, using the competency framework developed within the study, to plan sourcing processes and prepare the necessary changes to ensure the ITO projects can be implemented with the desired effect..