The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

The purpose of this paper was to examine social workers' experiences of integration of unaccompanied children. We aimed to study which factors in the individual and the community social workers experience affect the integration and how they, based on their understanding, work to promote integration. The essay has a phenomenological approach and focuses on the social workers' own experiences of the phenomenon. The empirical data was obtained from qualitative interviews conducted with five social workers, all administrators in cases involving unaccompanied children. The result shows that the social workers feel that the desire to integrate is the most important presumption that must be present in the unaccompanied children.

There is no doubt about the significance of nature on the health of human beings. Not only is the tree an element of nature that is of great value to our survival, it also serves as a valuable object and symbol of human beings? enjoyment and appreciation of the environment. The purpose of this study is to present the relationship that a person may have with a specific tree. Three women and two men are interviewed about their trees and the places where they are located.

This study concerns the experiences and feelings students in intermediate school gain from the changing room to sports class. It is a qualitative study with a socio-cultural approach, which has been analysed in a hermeneutic way. The students? voices have been heard through interviews and questionnaires, and furthermore, to get a broader perspective, adults working in school, have also been interviewed. The study shows that many children feel discomfort without clothes in the changing room, furthermore that the absence of adults in this room may add to exercise of power amongst the student, like abuse, direct- and indirect threats or to exclude someone from the group.

During the late 1990s a movement with the intention of forming independent libraries emerged on Cuba. They were seen as an alternative to the public libraries which were supposed to be suffering from censorship by the Cuban government. The purpose of this thesis is to compile and bring structure in a debate regarding public libraries on Cuba and what have become known as independent libraries. In this thesis a textual analysis has been approached for examining articles, websites and reports concerning what attitudes and position the library support organizations Friends of Cuban Libraries FCL, Cuban Libraries Solidarity Group CLSG and IFLA/FAIFE have regarding the two different library types. These positions is throughout the survey connected with the concept of intellectual freedom.

The purpose of this study is to examine how six teachers, who work in two different schools, assess the methods Friends and Mombus in terms of bullying prevention. The Curriculum for elementary school (Lpo 94) emphasizes that it is the employees of schools who carry the main responsibility for preventing bullying among pupils. One of the main results of this study is that teachers, in addition to their work with Friends or Mombus, also need to use alternative methods to prevent bullying. Examples of these alternative methods include ?Emotional Intelligence? as well as ?friendship massage?.

Streaming is a big field in todays digitalized society. The streaming market is huge, both in regards to the customer base, but also in regards to different providers and their stakes within this market. But how does the different providers go about in order to provide their users with added value? What does the user prioritize? The purpose of this study is to examine which additional functions can be considered important when designing a streaming service, which in turn will create an added value for the user. The study is based on a qualitative study of 6 individuals with semi-structured interviews and we will present an in-depth analysis regarding four fields of interest to us in regards to streaming services; second devices, recommendation systems, keywords and social connectivity.

Public opinion has increasingly become a political force in the European integration process. At present, it appears that the people?s attitude towards the European integration is relatively skeptical. How can we expect that the attitude towards European integration will evolve in the future? This paper tests the extent to which diffusion theory can serve as a model to explain the development of attitudes to European integration policy in Sweden from 1999 until 2009.

When traffic in large cities increases, it becomes more vulnerable to disturbances such as accidents, stalled vehicles or construction; therefore, traffic jams are more likely to occur. For better control of the traffic at a disturbance the Swedish National Road Administration (SNRA) has traffic equipment which can be controlled from a command centre. This traffic equipment consists of gates and signs with variable messages. This report will discuss the system used for traffic control in Stockholm. It will present proposals designed to improve it.

This study examines the work of art in the underground station Kungsträdgården in Stockholm and discusses the observers interpretation of the art in the station. When the artist Ulrik Samuelson got his commission to shape the station he was influenced by Marcel Duchamp and the concept art. Two themes were integrated in the work of art, the actual culture life and the palace called Makalös, which was situated just above the currant station, three hundred years ago. The station was built in two stages.The first part was opened in 1977 and the second part in 1987. Panofsky´s iconographic working method has been used in this essay.

Background: In Sweden and Norway planned home birth is not included in the health care system. In Denmark women with expected low risk birth have the right to choose home birth. Registrations of home births in the Nordic countries are not completed and women?s experiences of planned home birth in Scandinavian context are not earlier described.Objective: The aim of this study was to describe women?s experiences of planned home birth in the Scandinavian countries.Design: Inductive content analysis. Fifty-three Scandinavian women who have experienced planned home birth have replied an open question in a questionnaire.

The purpose of my essay is to see how teachers are working to integrate the two subjects Art and Swedish in their teaching, and to see how this integration is made. What do teachers think about subject-integration? What are the positive effects of it? Are there any difficulties involved? Do the teachers prioritize cooperation with other subjects?To answer my questions I have interviewed eight teachers, four of them in upper secondary school and four in lower secondary school. I have also studied literature about subject-integration and children?s learning, curriculum?s and syllabi in the subjects of Art and Swedish.The results of my study show that the interviewed teachers are positive when it comes to integrating Art and Swedish and other subjects.

This essay analyses the national standard for maintenance aid and if it´s compatible with the standards set in the government mould.As new-liberal ideas get more scope in the Swedish policy the analyses focus consisted in seeing about the social contribution been changed, and if the standards in the government mould have lost their worth.The national standard is not edified on the basis of subsistence levels, but becomes paradoxical when numbers of welfare recipients is the measure used in order to measure poverty, concurrent as the government mould aims to protecting every citizen?s welfare.The study analyses a type of society that has emerged during a period of time. In a normative analysis concepts are set in relation to each other where, the analysis presents standards that are vague. If the standards in the government mould are presented as something valuable and get their worth back in the policy, perhaps also the citizen´s in Sweden change attitude to poverty and welfare contribution.   Social- liberalism justifies social contribution and the welfare State, while new-liberalism has other opinions about what redistribution should contain.

Storytelling is a complex action that requires many linguistic and other cognitive abilities, like memory and attention. Resent research has shown a correlation between oral story retelling and picture arrangement among children with neurodevelopmental disorders. The present study analyzes if this correlation exists among a convenience sample of children from the general population. 77 children between 3:11 and 9:0 years old accomplished Bus Story Test and a picture arrangement task from WISC III. Significant correlations was found between picture arrangement and Bus Story Test?s subscores sentence length, subordinate clauses and information.

The purpose of this study was to examine whether there were any differences in how first-line managers within   municipal care   rated their management leadership qualities, and structural empowerment before and after the course in "leadership, learning and improvement". The study had a quasi-experimental design and 64 managers participated. There was a significant improvement in the LaMI factor ?Achievement orientation?, after participation in the course "leadership, learning and improvement". In other factors, there was no significant difference before and after training.