För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

This essay aims to describe and problematize gender roles and master suppression techniques in Stephenie Meyer?s Twilight Saga. This is done in order to enable me, in my future profession as a teacher, to start an emancipatory discussion in class where pupils can become conscious of different ways of reading the love story. I will use the following two research questions to fulfil the purpose: 1) investigate which gender roles that appears in the book?s main characters Bella and Edward and 2) which master suppression techniques that colours their relationship.To answer the questions gender theory and ideology-critics are used.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Syftet med min studie är att undersöka om det finns ett samband mellan högläsning, boksamtal och den individuella skrivutvecklingen. Det grundar sig i min tro att den skönlitteratur eleverna läser påverkar hur de uttrycker sig i skrift. För att ta reda på om det finns något sådant samband valde jag göra en kvalitativ undersökning utifrån experimentell design. Undersökningen genomfördes på en mindre grupp elever i år 3 vid fyra tillfällen under vårterminen 2007. Vid varje tillfälle läste jag högt ur av mig vald bok.

The purpose of this Masters thesis is to examine how gender patterns are described in the modern picture book. Focus is on the description of men and women and their emotions and living conditions. Do the descriptions follow stereotypes in the form of binary opposites strong/weak, active/passive etc. in which one component of the pair, often associated with masculinity, is privileged or are there examples of breach of normative gender? The analysis is based upon forty of 149 picture books that are presented in a children's book catalogue published by The Swedish National Council for Cultural Affairs Statens kulturråd, in the year of 2000.

This master thesis work was done by two students at Machine Design at KTH for Lesjöfors Stockholmsfjäder AB. The task was to develop a calculation program for gas springs. The program is going to ease the selection of gas springs for a given case of a lid that should be opened. The program is going to be used internal by sales people at Lesjöfors AB in Sweden and internationally. The program is therefore written in English.The program was developed in Microsoft Visual C# 2008 Express Edition.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

I det här arbetet har multipel linjär regression tillämpats för att analysera hur olika finansiella signaler påverkar marknadsjusterad avkastning. Analysen baserades på en observerad datamängd hämtad ur årsredovisningar och aktiekurser från åren 2006-2010. De finansiella signalernas undersöktes mot aktiers framtida marknasjusterade avkastning och mot fjolårets marknadsjusterade avkastning. De finansiella faktorer och marknadsfaktorer som undersökts i arbetet var F_SCORE, Book-to-Market-ratio, affärsår, marknadsvärde samt verksamhetsområde.OLS-regressioner har tillämpats för att analysera modellerna, vilka därefter successivt har reducerats med hjälp av BIC-test. För att undersöka OLS-skattningarnas noggrannhet har även Bootstrap-metoden tillämpats.

The myth of the user - a study of the user discourse and its visionariesThis study is a discourse analysis of the visions that implicitly are expressed in different texts about user-centered library theory. Several other studies have analyzed the discourse and conceptualization of how the user is expressed in the library debate. Therefore we have chosen to analyze the visions that are expressed by three different sources: the evaluation of the Swedish GÖK project, which was an reorganization of three different libraries in Sweden (Greenhalgh, Worpole & Landry 1995). The influential book by Michael E. Casey and Laura C.

Syfte och frågeställningarSyftet med denna studie är att kartlägga vanligt förekommande spelstrategiers effektivitet hos manliga och kvinnliga tennisspelare under Grand Slam turneringarna Australien Open och US Open 2009 sett ur servarens perspektiv. Detta för att möjliggöra en generell jämförelse inom och mellan herr- och damspelare samt mellan olika spelares specifika spelstrategier.Hur ser fördelningen och effektiviteten ut av serveplaceringen i respektive serveruta?Inom vilket slagintervall samt i vilken zon i banan avgörs huvuddelen av poängen samt i vilken zon är effektiviteten högst?Hur ser slagkombinationseffektiviteten och slagkombinationsförekomsten ut ur servarens perspektiv? MetodEn utförlig litteratursökning efter tidigare forskning genomfördes med hjälp av databaserna PubMed, SportDiscus och Google Scholar. Därefter analyserades totalt 15 DVD-matcher från Grand Slam turneringarna (2757 poäng, Herr = 1714 p, Dam = 1043 p) US Open (2009) och Australien Open (2009). Totalt medverkade 18 ATP och WTA- spelare (9 herrar, 9 damer) med en världsranking på topp 30 eller bättre.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

BAKGRUND: Leukocyter ingår i kroppens immunförsvar vilket skyddar oss mot b.la. angrepp av bakterier och virus. Vid högintensivt fysiskt arbete så hamnar vi i ett s.k. ?open window? där vi är som mest mottagliga för sjukdomar.

The purpose of this thesis is to try to find out what effect subject oriented projects like Energiutmaningen has on the teachers, with a focus on teachers? physics education. What was the experience for the teachers who participated and what effects did the project have on them. Four teachers were interviewed through qualitative interviews. From the result it showed that the most experienced teachers, who have been teaching physics for many years, gained a new perspective of their teaching, through their participation a development showed in their education.

In February 2002 the European commission put forward a proposal for a new directive on The patentability of computer-implemented inventions, but which during my work on this essay has not been decided on yet. The directive has divided the decision-makers in the union, the commission and parliament, into two different positions regarding by which range computer-implemented inventions should be patentable. The parliament has amended the commissions proposal in a substantial way and the legal process has caused a heated debate both within the unions administration and among various interest groups both in favour of and against a patent on computer-implemented inventions. The loudest protests have come from a group that feels threatened by a possible software patent: Open Source. In this study I examine both the arguments by the decision-makers and by the lobbying for and against the proposal.