The purpose of this degree project is to clarify how five Kenyan Life Skills teachers discuss about hiv and aids education. Furthermore, to reveal whether the validity claims in their verbal communication refers to facts, morality or personal experiences. This, I will study by examine the teachers knowledge of, and attitudes towards, the disease. The teaching methods they are using and the basis of their validity claims. I have chosen to use semi-structured interviews as method and the theoretical framework is based on Jürgen Habermas theory of universal pragmatics.My result shows that there is a dilemma about whether the respondents knowledge is sufficient or insufficient.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

The purpose of this study is to find out how teachers work with fairytales in preschools raising several questions;How would the teachers describe the literary environment at the preschools? What does theory say about the literary environment?What type of fairytales do the teachers perceive that they work with? How does theory describe these fairytales?What is the underlying purpose for teachers working with fairytales? What purposes are described in theory?My study is based on qualitative interviews conducted with three teachers working in preschool in a small town. The study is based on hermeneutic theory.  I have also used other theory to complete the study.         The teachers all see the possibility of using storytelling as a means to developing the children´ s vocabulary. Some of the teachers also use books and stories as a way of indirectly addressing ongoing personal problems.                                                                                                      The results of my study show that fairytales can be a valuable tool for personal development for children. Working with fairytales could be crucial to how children develop their curiosity and desire to learn and manage ongoing traumas in their lives.

Att vårda en närstående person med demens innebär en stor börda för anhörigvårdaren vilket kan resultera i psykisk ohälsa. Stöd är en viktig del för att minska bördan. Syftet med studien var att ur ett omvårdnadsperspektiv belysa anhörigas upplevelse av psykosocial börda och psykosocialt stöd vid vård av en person med demens i hemmet. Studien var en systematisk litteraturstudie som baserades på 15 vetenskapliga artiklar. I resultatet framkom att anhöriga som vårdar en person med demens upplevde en psykisk och fysisk börda.

This study aims at contributing to the studies of political implementation. The theory of implementation claims that local implementation that meets the demands of national policies is close to none existing. By examining the implementation of industrial policy in two Swedish municipalities that differs in location, prosperity and political believes I am putting the theory to the test. If the test were to show that the implementation is rather well executed in these two cases, where the risk of failure is great, the questions about whether the theory is valid or not will rise.By interviewing the two local government employees in charge of the work with industrial policy, and studying their strategic documents I got my answers. This by looking at their work but also their attitudes towards the national policy in terms of understanding the policy, being able to work with it, and wanting to work with it.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

This essay examines how witches are portrayed in American produced TV-series in the year 2000 and forward, what elements could have effected that portrayal in the series and also how this portrayal differs itself from witches within Wicca. The material used for this examination are the TV-series Charmed, The Vampire Diaries and Witches of East End and as comparing literature; Living Wicca, The Spiral Dance and Witchcraft Today. The methods used for this process are discourse analysis and content analysis. I used theories of Pierre Wiktorin about religion and popular culture. I used three themes (Characteristics, Practice and mode of thinking) for the processing of the material and to structure the result.

The aim of this thesis is to investigate which the main determinants of capital structure in Swedish listed firms are and to identify which incentives lies behind managers choice of capital structure determinants. Further, the study investigates whether the Post Keynesian theory and theories which incorporate behavioral aspects can be used to explain the capital structure decisions or if the traditional Neoclassical theory give an better explanation. We have used a qualitative method to analyze the determinants of capital structure and the managers incentives behind capital structure decision. We conducted a survey which was sent to 83 Chief Financial Managers and financial executives in Swedish firms listed on Mid Cap or Large Cap. The questionnaire was on-line which enabled for the respondents to quickly and convenient respond.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

The aim of this study is to investigate wether the participatory democracy is a threat or a complement to the representative democracy. To achieve my purpose I will focus on two different lokal councils, the civil council in Hovsjö and the youth council in Västra Skogås, which have been objects of the urban policy in 1998. The theoretical framework on which this study is based consists of the participation democratic theory, representative democratic theory and implementation theory. By problemizing these theoretical frameworks in comparison with eachother I will mapp how these two lokal councils were implemented. The research question is: In what way was the civil council and the youth council a complement or threat to the representative democracy? In which way was it difficult to implement them?The method used for this purpose is a qualitative comparative case study.

Kan en revisor vara oberoende? Spelar moral och etik någon avgörande roll vid olika ställningstagande gentemot klienten? Dessa frågor förekommer ofta i diskussioner om revisorer och har blivit allt större efterhand som behoven av tillförlitlig information har ökat hos bland annat investerare. Trots att det varje år upprättas många tillförlitliga årsredovisningar har ett antal skandaler i vår omvärld lett till att revisorernas oberoende har ifrågasatts. Mycket uppmärksamhet har riktats mot både redovisningsprinciper och revision men också bidragit till ett ifrågasättande av revisorns funktion som oberoende, opartisk, objektiv och trovärdig ?granskare?.Vårt syfte med uppsatsen var att undersöka om det fanns någon skillnad mellan hur revisorer på ett antal revisionsbyråer hanterar oberoendefrågor samt om deras moral hade någon avgörande betydelse vid olika ställningstagande.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Inledning: En revisor ställs i sin profession ofta inför etiska dilemman och svårigheter därmoralen sätts på prov. Det är då viktigt att revisorn i fråga agerar så etisktkorrekt som möjligt, dels för att lagen faktiskt kräver det men även för attsamhället på många sätt är beroende av att redovisningen i företagen är riktigtutförd. Eftersom det är universiteten och högskolorna runt om i landet somtillhandahåller den utbildning som krävs för att bli revisor så har även de ettvisst ansvar att ge studenterna utbildning inom etik.Syfte: Syftet med uppsatsen är att identifiera eventuella skillnader i det etiskaresonemanget mellan studenter som läser första respektive sista året av sinutbildning med inriktning på redovisning. Författarna avser också att undersökapå vilken nivå studenterna resonerar utifrån Kohlbergs moralutvecklingsteorisamt diskutera vad de eventuella skillnaderna kan bero på.Metod: Författarna intervjuar åtta studenter, fyra förstaårsstudenter och fyrasistaårsstudenter på Handelshögskolan vid Göteborg Universitet. Detta för attse på vilken etisk nivå de resonerar samt om det finns några skillnaderårskurserna emellan.Slutsats: Studien tyder på att det föreligger skillnader mellan de som läser första åretjämfört med de som läser det sista året.

Today, we can see that social navigation is embedded in different kinds of websites, but there is still little support for social navigation in the web browser. Our main concern has been how we construct a tool that fills this hole in the web browser. By letting the theory, the prototype and the focus group serve as input/output to each other we could create a better overview of how the different pieces were intertwined. This has been a crucial mental model for us to obtain since it has helped us to understand how we could realize the theory through our prototype and thereby come to the conclusion of what aspects of the theory that we should put forward to further development. After constructing the prototype we thought that it would support social navigation, but realized after analyzing the discussion of the focus group that we are not there yet.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.