The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Detta arbete utgår ifrån den diskussion som förts i det svenska samhället vad gäller förskollärarnas ansvar som synliggjorts i den reviderade läroplanen samt införandet av lärarlegitimation.Arbetet syftar på att förstå, genom kvalitativa intervjuer, vad fyra verksamma pedagoger inom förskolan har för tankar omkring arbetets huvudfrågor: Samarbete, ledarskap och ansvar, erfarenhet och praktisk kunskap samt teoretisk kunskap. Vidare finns viss historik omkring förskolan och förskollärarens bakgrund. Målet med denna undersökning är att lyfta upp frågan om samverkan mellan praktisk kunskap och teoretisk kunskap och diskutera samarbetet mellan yrkesgrupperna samt stärka betydelsen av att inneha båda dessa kunskaper.I resultatdelen ämnas de fyra intervjuade pedagogernas åsikter framföras och sedan diskuteras i förhållande till begreppen och tidigare forskning. Samtliga pedagoger är och har varit aktiva i förskolan under minst fem år.Genom studien har resultatet pekat allt tydligare på att de två förskollärarna och de två barnskötarna har olika syn på de olika arbetsrollerna. Sammanfattningsvis menar jag att förskollärarna verkar tycka att ansvar och ledarskap till viss del är deras uppgifter men att arbetslaget, innefattande både förskollärare och barnskötare, bör samarbeta och man kan ana att de inte vill ta hela ansvaret själva.

This thesis presents a comparative study of image registration at two picture collection libraries. The two registration systems are analyzed as to the theoretical principles behind them and their practical application, and related to theoretical tools for subject analysis and bibliographic standards. While a growing number of picture collections now digitize their material, generally accepted standards and methods for the registration of digital images are still lacking. Many different systems coexist, often developed in-house in response to ad hoc needs and based on traditional registration tools created for textual documents, resulting in internationally incompatible mixed-format systems. The two picture collections examined here, however, have opted for similar, standardized tools for registration and subject analysis, and while there are differences in their application and focus, they have both considered issues of cross-system compatibility.

Context. Performance and resource usage is often an important factor for database driven services. Depending on the purpose of the application, choosing the wrong type of database may require unnecessary hardware upgrades or replacements. Objectives. This study investigates the differences in performance and resource usage between different SQL- and NoSQL-databases. The study is a comparison that focuses on how the databases perform in different applications.

Pneumonia is a common disease in calves. There are several causes behind the disease. The main purpose of this litterary study was to estimate what kind of nursing calves with pneumonia could benefit from, especially the evidence-based nursing recommendations for the sick calves. A further purpose was to gain knowledge of different treatments of sick calves and what kind of practical measurements that are most suitable to use in the preventive work. The results in this study shows that there are only suggestions of nursing, rather than some actual evidence-based actions. The most important nursing actions is to isolate the calves with dyspnea, prevent or treatment of hypothermia, potential dehydration and malnutrition. It is also important to make sure to place the calf on soft and dry bedding.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

This essay seeks to analyze the consequences of modern information and communication technology for collective action within the framework of social movements. With references to the protests in Seattle 1999, the essay argues that the emergence of distributed collective action is closely related to the use of technology, for example cell phones and Internet. This distributed collective action can be characterized by its decentralized and self-organizing features, forming a global pattern emerging from local interactions. Whereas contemporary theories of collective action can be ´stretched´ to fit these aspects, they lack analytical tools to describe and analyze such systems. Further, their rejection of classical crowd theory is problematic, since it contains valuable insights.

Kärnkraften ser vi som ett miljövänligt och bra alternativ för framtiden. Därför kändes det intressant att undersöka om vi som blivande sjöingenjörer har en framtid där efter våran karriär till sjöss. Syftet med detta arbete är att få ökad insikt om vilka teoretiska kunskaper, praktiska och personliga egenskaper som gör sjöingenjören attraktiv i ledande befattningar vid kärnkraftsverk. Datainsamlingen skedde med hjälp av en enkätundersökning och en intervju. Undersökningen skickades ut till Sveriges samtliga kärnkraftverk och intervjun gjordes med en anställd på ett utav dem.

Kärnkraften ser vi som ett miljövänligt och bra alternativ för framtiden. Därför kändes det intressant att undersöka om vi som blivande sjöingenjörer har en framtid där efter våran karriär till sjöss. Syftet med detta arbete är att få ökad insikt om vilka teoretiska kunskaper, praktiska och personliga egenskaper som gör sjöingenjören attraktiv i ledande befattningar vid kärnkraftsverk. Datainsamlingen skedde med hjälp av en enkätundersökning och en intervju. Undersökningen skickades ut till Sveriges samtliga kärnkraftverk och intervjun gjordes med en anställd på ett utav dem.

The aim of this study is to examine what social workers consider as ?challenging behaviour? among adolescents, but also to examine the connection between investigation and intervention in cases where such behaviour is being displayed. The questions of the study are to examine what social workers think of the instrument of assessment BBIC (Children?s Needs in Focus) and how the usage of BBIC affect social workers understanding of challenging behaviour. Moreover, it is a qualitative study and the respondents are all social workers with various length of professional experience who work with making decisions in juvenile welfare cases.

This study, based on the socio-cultural theory of the book as a mediating tool, examines how four teachers say they work with the reader ABC-klubben. This is done with a focus on how they reason about choosing the level of readers for the pupils and about what compensation, if any, they make for pupils who read the simpler book and therefore miss the more difficult words and expressions. The result shows that all the teachers say that they take the pupils? motivation for and pleasure in reading as an important ground for the decision as to which reader a pupil should use, and that this decision is taken with a focus on the individual. When it comes to compensation for the pupils who read the simpler book, the teachers do not describe consistently focused work on this, but they describe a similar way of working whereby they nevertheless acquaint these pupils with the more difficult book and the harder words and expressions.

Our governing documents give teachers guidelines as to how to carry out their task in the classroom. To guide a learner requires knowledge, not only about the policy of our governing documents but also skills to see the connection between the teacher's task and its practical implementation. By studying learners' experiences of teaching contexts, I have been able to evaluate how the teaching methods live up to the intentions of the national governing documents in Sweden.My study is based partly on a survey that I completed and partly on the theory of Dialogicity. Here I saw clear connections between my informants' experiences of verbal exercises in the teaching and the theoretical background I have chosen for my study, Dialogicity. I have presented and analyzed the verbal exercises in four differentiated contexts.

The management at the City of Stockholm?s Sports Department have problems. During recent years several IT-projects have been launched but results are worse than could have been hoped for. The projects are generally perceived as being too expensive, too time consuming and not to have delivered the expected results. This thesis aims at giving the City of Stockholm?s Sports Department theoretically based advice on how to improve their management of IT-projects.

Information technology (IT) penetrates more and more areas in the community. The Commission for Information Technology is of the opinion that the use ought to be widespread but states that this is not yet a reality. Differences exist between groups, e.g. between women and men. The purpose of this Master's thesis is to examine how female university students enrolled in two different programmes experience and use IT and to compare this with society's picture of the relationship between IT and women.

The aim of this study was to examine nursing personnel?s knowledge about oral health care and attitudes towards the free assessment of the oral status done by the dental service for elderly and handicapped persons in a municipality in the south part of Skåne, and also how personnel experience the free assessment of the oral status done by the dental service and how it functioned at the facilities. The study was carried out by sending out 150 questionnaires to nursing personnel at six special housing facilities. 73% (110 personnel?s) answered the questionnaires.