Bakgrund: De finansiella rapporterna som företagen publicerar ligger hos investerare till grund för ekonomiska beslut. Det är därför viktigt att ha kunskap om och förståelse för vilka effekter som olika redovisningsalternativ ger upphov till. Resultatplanering i företag innebär att det redovisade resultatet avsiktligt påverkas i en för företaget önskvärd riktning. Denna planering kan ta sig uttryck i både öppna och dolda taktiska åtgärder. De valmöjligheter som erbjuds i regler och rekommendationer skapar utrymmen för att företagen aktivt kan välja det redovisningsalternativ som passar dem bäst.

The radio is a medium we often listen to whilst doing something else. We wake up, do the dishes, cook or drive to work. Radio as a medium reaches many people, regardless of whether it is through conscious or unconscious listening. We thereby thought it was an important medium to scrutinize in our study. The focus of our study is on the gender representation in P3 Nyheters broadcasts.

A survey was undertaken to understand sheep management, breeding practices and selection criteria for Red Maasai sheep in Maasai pastoralist communities in Kajiado District, Kenya. Differences between North and South Kajiado District were investigated to gain knowledge about farmers having different prerequisites and how it can affect the sheep production. The reason for keeping sheep and the specific breeds show the multiple objectives of the Maasai farmers. Adaptive traits, such as resistance to diseases and droughts, and productive traits, such as increased growth and carcass weight, were both ranked highly. In addition to this, the sheep has a social and traditional value in Maasai culture.

Title: Development and continuity: A new institutional case study of a Danish public library in changeAbstract: The purpose of this master's thesis is to discuss and analyse the relationship between the traditional core values belonging to the institution of the public library, and the development work that takes place at the institution. The thesis also investigates the relationships that influence the development work.By investigating a library that is considered progressive in its development work, our purpose is also to unveil alternative values that compete with the traditional core values. By illustrating the perception among seven staff members and the director at Aarhus Public Libraries, we want to illuminate the terms for development among public libraries. In addition to our interviews, an activity plan is studied.We base our study on new institutional theory which focuses on norms and values in an organisation. This focus helps us to understand the development work from a comprehensive view.Our study shows that the development work at Aarhus Public Libraries is taking place in a complex environment that consists of several different actors and different interpretationsof the traditional core values of public libraries.

The proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.

In conjunction with today?s increasing competition within the construction sector, more pressure is being placed on building contractors. Efficiency and improvements are necessary but without impairment to an ergonomic and safe construction site. This in is in order to reduce the construction costs and time but to retain the ability to deliver a high-quality contract.Various methods and prefabrication degrees are used, depending on the project's requirements and conditions. This analysis sets out to investigate and exhibit what qualifications are important when choosing a construction method for curtain walls.Advantages and disadvantages with each method have been analyzed and recommendations have been given to show when different methods are best suited.

In this essay, I will look at three different Compulsory comprehensive schools in one community and I will compare final grades from students who graduated in spring 2006. I will also examine how the three schools work with students, and in what way they approach students with dyslexia/reading- and writing difficulties, so that they could reach goals set by The Swedish National Agency for Education. The aim with this essay is to show differences between schools in the same community and my question is if it is the way you approach students with dyslexia/reading- and writing difficulties that affects the student?s grades and results.The study is concentrating on three schools in one community and students with dyslexia and reading- and writing difficulties that went to those schools. I have spoken to remedial teacher at each school about how they approach students with dyslexia/reading- and writing difficulties, what kind of methods the use, how they investigate if a student is in need of special help and how they grade their students who are in need of special teaching because of their learning disabilities.

Samernas första politiska rörelse runt sekelskiftet i Sverige var startskottet, inte bara för samernas egen politiska organisation, utan också för en debatt kring samernas rasifierade identitet. Debatten kretsade kring rätten till land, och huruvida den skulle förbehållas endast nomadiserande renskötande samer, eller om rätten skulle inkludera alla samer oavsett levnadsuppehälle. Samtidens argumentativa klassificeringssystem satte samernas yrkesutövning främst, men med rasifierade premisser kring samernas temporala och spatiala tillhörighet. En av premisserna för argumentationen, samernas temporala tillhörighet, präglades ur svensk medias synvinkel av en stark tro på att samerna riskerade att försvinna. Jag argumenterar för att detta hade en rasbaserad logik i form av en anakronistisk tillhörighet utanför en (svensk) evolutionistisk tidslinje.

In the 1940s the Swedish town planning was inspired by the English city development with the concepts of neighbourhood and community planning. In order to promote democratic development and solidarity the ideal would be to create community centers with full service. Community centers are part of the building of the suburbs during the postwar period. The buildings in Sweden from 1940 - and -50s were built with the intentions to be good homes for all regardless of income, class and status. Collective solutions to individual problems were characteristic of the Swedish policy during this time.

In Sweden there is no legal regulation for the obligations and responsibilities between the contracting parties within the construction, civil engineering and installation sector. To clarify uncertainties regarding the liability, actors from theses sectors have agreed upon a voluntary regulation, called the General Conditions of Contract.When insurance companies want to enter the Swedish construction insurance market, they face a regulatory framework that not only regulates the construction market, it also imposes requirements on terms and conditions that must be included in the construction insurance. These terms are perceived as ambiguities and create difficulties and inhibit the ability for these insurance companies to offer competitive insurances. One of the terms that create these difficulties is the guarantee period, which is period of time starting from handing over the construction project to the employer, during this period the contractor still has the responsibility for the construction project. The guarantee period regulated by the General Condition of Contracts differs from the international use of the term both in length and in content.

The park at Svaneholm is a place, the history of which is very little known today and the needfor better knowledge has been the cause of this investigation. The essay is primarily limited tothe time from late 17th century up to the end of the 18th century and takes stand on profoundinvestigations in accessible map-and archive material. The results presented show a manorhill, which during the course of a hundred years was subject to several changes and in bigparts consisted in other than park/garden.Burman related to the manor hill containing a cowshed, a large dam and a parterre garden isix quarters and it is plausible to think, that this establishment generally was built as producedon the plate.In the 18th century the construction is being changed, they go on building at the cowshed andin 1707 there are totally 268 livestock on the farm. In 1723 the garden is represented in amuch bigger scale than on the plate from the 1680:s, but it is not possible to tell, whether it isnew or not.Parts of the parterre garden is remaining during the whole of the 18th century, for the leastuntil it is being squared, but on two of the squares there was built a riding-groundMoreover the cowshed burnt down and was only partially reconstructed.The image given by the archive material is at the same time variegated. The inventory list ongarden tools from 1726 gives an image of gardening more directed to growing and pathshuffling, while the possibilities of keeping the parterres were fewer (e.g.

This masters thesis examines the reading environment during "booktalk", with special reference to a reading project in compulsory comprehensive and upper secondary schools in Stockholm. The main question is: What does the reading environment look like during booktalk? Three questions are asked: Which factors affect the reading environment? Which are the conditions concerning book selection and book availability? How do the librarians perform as enabling adults? Different groups of pupils, together with their teachers and the librarian, are studied during booktalks in five schools. The study uses a qualitative approach, which takes the form of open observations during 15 booktalks and one interview with the two librarians involved in the project and studies of literature. The theoretical framework is Aidan Chambers theory relating to reading environment and its effects upon the reading process.

From the customer?s perspective the only reason for a firm to exist is the value it creates. However, a problem within manufacturing companies is that of the total lead time, only a small part can be considered as value adding. It has further been discovered that when working with improvements businesses often sub-optimizes single processes instead of considering what benefits the entire company. Thus, when improving processes and activities it is important to have knowledge about and understand which factors that affect how the flow can be designed.Several studies have been performed with a wide perspective on process flows in order to obtain a more resource-efficient and value added flow.

Between 1965 and 1975 a major housing project was carried out in Sweden to resolve a major housing crisis, the so-called one million housing program (Swedish: miljonprogrammet). To raise the standards and create a more attractive housing in these areas is currently a very relevant topic in Sweden.Evidence-based design is the process of basing decisions of the built environment on credible research and studies to achieve the best possible outcome. This method is primarily used in the healthcare sector to improve quality of care and reduce costs by creating healthy environments.The possibility of refurbish apartment buildings from miljonprogrammet using evidence-based design has been studied by means of an extensive literature review and a closer examination of the residential area, Husby in Stockholm, which has been chosen to represent the miljonprogrammet in its entirety. Furthermore, the evidence-based research has been limited to seven fields; nature, noise, color, wayfinding, safe environment, daylight and thermal comfort which has been assessed to be applicable on housing. In order to obtain a comprehensive overview of the different fields, four different subjects were chosen to investigate further within each field; research and studies, laws and regulations, constructional aspect and Husby.

ProblemThe manufacturing industry is a mature industry where the profit margins are small and the competition is hard. This makes it hard for both manufacturers and resellers to gain market shares and reach reasonable profit margins only by selling products. Therefore Swecon who is reseller for Volvo Construction Equipment tries to find alternative methods and ways to increase their profit. An alternative source of income could be to develop the range of services that are connected to the ground products.PurposeThe purpose of the thesis is to examine how Swecon in southern Sweden can improve their offers of existing services connected to the ground product and investigate the demand of new such services.MethodThis study is based on a qualitative study of five of Swecons local offices and five of Swecons customers. The empirical framework is mostly based on personal interviews but in some cases information was retrieved by using phone interviews.