The background of this study stemmed from the notion that the majority of homeless women with substance abuse, most of all, wanted a secured place of their own to stay. Few involved professionals agreed and instead of perceiving housing as a human right the women were mostly offered various types of short-term social housing. The purpose of this study was thus to examine and analyze how professionals attached to the social services and public housing companies in Gothenburg explained that homeless women with substance abuse were excluded from accommodation on the open housing market. The qualitative approach included ten interviews with eleven professionals in Gothenburg. The theoretical framework consisted mainly of Bourdieu's analytical concepts of field, doxa as well as social, economic and cultural, alongside symbolic capital.

My objective for this project was to create a short but thrilling 2D-animation intended as promotion for an online comic book. The purpose of the project was to learn more about animation and graphics, to further my artistic skills and to learn how to work in Adobe After Effects. I also wanted to learn more about scheduling, project methods and how to handle stress. During the ten weeks of the project I have created the story, the storyboard, the character design, the backgrounds and the animation. The voice over was recorded with the help of a fellow student who also made the music and the sound effects.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

This master?s thesis looks at discourses that use the pronoun ?hen?. The media debate in Sweden over this pronoun in 2012 started in connection with the publishing of a children?s picture book: Kivi och monsterhund, by Jesper Lundqvist and Bettina Jansson. The essay investigates how eight librarians, who take an interest in and work with gender issues, talk about the pronoun hen and about this picture book and other books that have characters which are not named as a sex/gender.The essay takes a discursive perspective on reality and on the construction of knowledge and carries out a discourse analysis of the librarians? talk in the qualitative interviews that were made for this study.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.

This thesis has two purposes: (1) to analyze the emptiness in Blodbok by Christine Falkenland, and (2) to analyze my own reading of the same book. I have chosen to focus on how emptiness is expressed through the body, the language and the place in Blodbok, because of the deep impact these seem to have on the emptiness. The thesis discusses what kind of emptiness that is described, what it does to me as a reader, and how it is connected to other works by Falkenland. Cultural politics of emotions by Sara Ahmed, Uses of literature by Rita Felski and Pouvoirs de l?horreur by Julia Kristeva together form the theoretical framework.Blodbok is a poetry collection, about the loss of a mother.

This two years master?s thesis in Library and Information Science examines book reviews and articles aboutbooks and authorship in media directed to children between the ages of 8 and 14. The aim is to increase knowledgeof children?s reading choices and view of reading. This is motivated by the decrease in literacy and sparetime reading among Swedish children and adolescents.

This thesis investigates gender equality at a few Swedish elementary school libraries, and how school librarians at these libraries work with gender equality issues. It is a semi-structured interview study conducted with staff at seven elementary school libraries. Several policy documents state that the school should be a gender-equal environment, but previous research shows that there is still a lack of gender equality, and that staff often treat boys and girls differently. It also shows that boys and girls are often portrayed in a gender-stereotypical way in children?s literature.

In this thesis I have decided to take a closer look into my own ?backyard?. A river that runs through my hometown, Akureyri, has been a thorn in some people?s side. Glerá river has taken lives but it has also given the town possibilities to develop.

Uppsatsen handlar om konsumenter som producerar produkter som sprids och konsumeras av andra konsumenter. Fenomenet kallas i denna uppsats för konsumentproduktion och jag har inte hittat bra litteratur om ämnet. Dagens allmänt citerade marknadsföringslitteratur som studerats i denna undersökning nämner inte konsumentproduktion som sprids till andra konsumenter. Den litteratur om Open Source som studerats nämner konsumentproduktion, men terminologin för konsumentproduktion är oklar och fokus sätts aldrig på ämnet. Litteraturen i motsats till denna uppsats nämner dessutom bara en mycket speciell och extremare variant av konsumentproduktion som produceras av högt kompetenta programmerare; istället för att som i denna uppsats ge bilden av att även andra konsumenter med andra eller ingen kompetens alls utför konsumentproduktion.

The purpose of this study is to investigate whether there are any similarities or differences between leisure-time pedagogs and primary school teachers' verbal communication with parents. Questions we ask ourselves is how the verbal contact looks like today, the desire for how it should be and the importance of verbal communication has.We chose to make a qualitative questionnaire study in the form of open questions to three leisure-time pedagogs, three primary school teachers and eleven parents were asked to answer.The results show that leisure-time pedagogs, primary school teachers and parents believe that verbal communication is important and significant. They believe that it is working well today, whether is via face to face, telephone or email. The verbal communication should be honest and straight between all parties. Parents believe it is important to know leisure-time pedagogs who take care of their children, in order to create a sense of security among parents.

Bakgrund: För att en organisation ska kunna existera behövs ledarskap, arbetsfördelning, formell och informell kommunikation mellan ansvarsenheter. En ansvarsenhet är en del av ett företag som styrs av en chef och förekommer för att uppnå ett eller flera strategiska mål. Ansvarsenheter kontrolleras och styrs av ansvarsredovisning.Problemformulering: Ansvarsredovisning är ett verktyg som tillämpas för att styra enheter inom större organisationer. Organisationer har problem med att tillämpa ansvarsredovisningens egenskaper på korrekt sätt. Syftet med studien är att undersöka egenskaper i ansvarsredovisning som kan identifieras med Byggföretaget AB.

Sammanfattning:Det finns olika valmöjligheter inom redovisning. Vilket val man gör styrs av vilket resultat man önskar visa. Det har just införts en ny lag som innebär att juridiska personer skall ta upp en schablonintäkt för sina periodiseringsfonder och vi bestämde oss för att undersöka vilka val företagen gjort och vilken betydelse olika faktorer har när de ska välja att sätta av till periodiseringsfonder eller ej.Vi valde ett deduktivt angreppssätt och de vetenskapliga teorier vi främst utgick ifrån var agentteorin och Positive Accounting Theory (PAT). Vi valde att undersöka om följande faktorer kan ha samband med vilka beslut man tar när det gäller periodiseringsfonderna: bonus till ledningen, företagens skuldsättningsgrad, storlek, bransch och ägarstruktur.Vi ställde samman en hypotes för varje faktor och i de fall vår ursprungliga rådata var kontinuerligt kvantitativ testade vi dessa hypoteser med hjälp av så kallade t-tester. I andra fall gjorde vi korstabeller med ?2-test.Från PAT är det endast skuldsättningsgraden som påvisar ett svagt samband.