Problem: Från och med januari 2014 är det obligatoriskt för K3-redovisande företag att göra komponentavskrivning på sina anläggningstillgångar. Argumenten kring komponentavskrivningen går isär och frågan är om bristen på vägledning leder till oklar tillämpning och skillnader i redovisningen.Syfte: Uppsatsens syfte har en deskriptiv och normativ form varav det deskriptiva syftet ämnar skapa en bild av aktuella redovisningssituationer för att sedan ställa dem mot den normativa teorin.Referensram: Referensramen består av en allmän referensram där vi redogör för de grundläggande begrepp som berör avskrivningar samt de ekonomiska effekter avskrivningsmetoderna leder till. I den teoretiska referensramen redogör vi först allmänt om redovisningsteori och sedan mer utförligt om den normativa teorin.Metod: Studien består av en kvalitativ metod med semistrukturerade intervjuer. Simuleringar används sedan för att göra jämförelser mellan ett verkligt företags och två fiktiva företag.Empiri: Det empiriska materialet är hämtat ifrån intervjuer med två representanter från ett fastighetsbolag som innehar förvaltningsfastigheter samt material i form av bokslut och företagets avskrivningsplaner över sina komponenter.Slutsats: Olika nyttjandeperioder har visat sig leda till betydelsefulla skillnader i redovisningen. Med påverkan från den normativa teorin bör emellertid valfriheten och därmed skillnaderna minska..

Syftet med litteraturstudien var att beskriva sjuksköterskans agerande vid misstanke om barnmisshandel, vilka faktorer som påverkar beslutet att anmäla eller inte anmäla vid misstanke om barnmisshandel samt granska och redovisa artiklarnas vetenskapliga kvalitet. Metoden var en deskriptiv litteraturstudie och artiklar söktes i databasen Medline via Pubmed. Sökningen resulterade i tio artiklar. Resultatet visade att sjuksköterskans iakttagelseförmåga var den viktigaste egenskapen för att upptäcka barnmisshandel. Vid misstanke avvaktade sjuksköterskan sina åtgärder, anmälan skedde när säkra bevis fanns.

This paper examines a popular music song (Heartbeats by Jose Gonzalez) as a sign system in television advertising. The study was conducted through qualitative questionnaires in connection to an audio-visual method of analysis called Masking. The method facilitates the analysis of isolated parts in the audio-visual spectrum by masking/hiding parts of the audio-visual totality.The survey had seven respondents where a hermeneutic epistemological approach was used. For the analysis Cooper's theory of brand identity (Practical and Symbolic Attitudes to Buying Brands) was used together with an interaction model for music in audio-visual advertising called "Modes of music-image interaction?.

AimThe purpose of this study was to investigate the relationship between self-perceived health and level of physical activity among the staff at The Swedish School of Sport and Health Sciences (GIH). We focused on the following questions:How does the amount of physical activity affect the self-perceived health among the staff at GIH?  Are there any gender differences in self-perceived health following the amount of physical activity? Do the self-perceived health and the amount of physical activity differ between the various age groups? Are there any differences between the staff responsible for health education compared with the other staff?MethodWe chose a validated questionnaire for our study. It was a combination of two already previously validated questionnaires together with our own supplementary background questions. The questionnaire was presented to 96 respondents and we received 76 answers.

Från och med 1 januari år 2005 tillämpar börsnoterade företag inom Europa International Financial Reporting Standards (IFRS) i sina koncernredovisningar. Detta nya regelverk, på svenska ofta kallat internationella redovisningsprinciper, består av fem standarder och innebär en del förändringar för företagen, jämfört med tidigare regler. I och med övergången till IFRS ska immateriella tillgångar, enligt standard nummer 3, särskiljas från goodwill och delas in och redovisas i separata poster i balansräkningen eller i noterna. Förut redovisades alla immateriella tillgångar som en del av goodwill. Med en immateriell tillgång menas en tillgång som har ett bestående värde för företaget, utan att vara synligt påvisbar.

An increasing number of peole are resisting the attraction of living around nature and opting instead to spend their lives in cities. Parks and green areas play an important part in our well-being and we become fascinated with the diversity of nature, in which we find a peacefulness that is unique. Amongst other things, being surrounded by nature can reduce high blood presure, lower the production of stress hormones and stimulate the mind and our ability to concentrate. It is therefore vitally important to entice city residents to parks and green areas to improve their physical and mental well-being. Previous research has shown that humans are seeking for certain characteristics in the parks and green areas which they are visiting.

Authors: Fanny Edstam & Joacim KettilTitle: Between Askim and Angered. A quantitative research of media's presentation of individuals in different socio-economic residential areas.Level: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 41Gothenburg is a city that struggles with the issues of segregation. Residential areas like Askim are poorly integrated and areas like Angered have a high amount of immigrated inhabitants. Our hypothesis, with this in mind, is that one can assume media reports from different socio economic residential areas in different ways. The assumed difference in reporting can have aneffect in the readers beliefs that an area can be better or worse than it actually is.

The main purpose of this C-essay is to answer the question: What have been the consequences and effects of the merit point system on language studies and the parties concerned (teachers, students and principals) during the school year of 2010/11?The merit point system is the result of a political decision and was implicated for the first time in the Swedish upper secondary school during the school year 2010/2011. Being a completely new phenomenon it is of great interest and importance to study its effects.The study in this essay also aims to verify, falsify or nullify two hypotheses very often referred to in the political discussions regarding the merit point system:The merit point system will replace affection and interest as main reasons for language studies in upper secondary school and cause a rectification amongst the students choices of additional courses.The merit point system will have a segregating effect upon society and make it harder for people to rise in society through education in the future.A verification of these hypotheses would imply the appearance of an increased rectification amongst students as well as an orientation towards an in the future more segregated society.The empiric material has been collected and examined with qualitative as well as quantitative methods (questionnaires and interviews) and belongs epistemologically to the phenomenological and hermeneutical traditions..

Syftet med vårt arbete är att belysa lärarnas uppfattningar om fritidspedagogens yrkesroll vid två skolor. Ett ytterligare syfte är att jämföra ovan med rådande uppfattningar från Skolverket samt jämföra utfallet av ovanstående med resultatet av en enkät utförd på fritidspersonalen vid dessa två skolor. Vi väljer att använda en kvalitativ undersökningsmetod med förutbestämda frågor. Vi avser att intervjua fyra lärare och delar ut enkäter till fem fritidsanställda på två olika skolor. Vi intervjuar även personal på Skolverket för att jämföra beskrivningen av fritidspedagogens yrkesroll.

Thiswork is about the parents ' perception of their children's schooling and schoolsituation. It also addresses the important and fundamental conditions when itcomes to parenting and caring of children, which is an essential andcontributory basis for children's school situation. The work also deals withthe importance of good cooperation between school and home for the children tocome to the school grounds and with the desire to learn and develop. The aim ofthis work is that through a survey get a picture of how parents feel abouttheir child's school situation. But also look at how important interplaybetween school, parents and children to the school situation to be good.

 This study aims to deepen the understanding of which opinions and perceptions the teachers in the study have about the national goals, as well as local, when they plan their lessons in science studies for the younger ages. We wish to illustrate which goals these teachers find most important, their opinions on how they use these and how the different goals affect their design of teaching. The study also aims to examine which syllabuses, national or local, the teachers believe have an effect on their planning. Data were collected by interviews with four teachers, combined with questionnaires sent to 25 teachers teaching in science studies in forms 1-6. To analyse the data, key terms from Vygotsky and a sociocultural theory was used, such as situated learning, artifacts, the zone of proximal development, thinking in group and mediation. The data was also interpreted and examined by recent studies regarding this subject. The results show that the teachers find their own knowledge, the national syllabus and their colleagues as most important for their planning.

Holmen Skog has only five out of 70 wood buyers who are women, This report is seen as a step in the process towards gender balance in the company. This is a problem that is equal over the entire forest industry in Sweden. They all think that sexual equal workplaces are very important to remain competitive, see things from different perspectives and development of the company. The survey was done by sending out questionnaires to all women who work and have worked as a wood buyer at Holmen, and as many men of both categories. These four categories became a total of twenty persons. To map the industry another questionnaire was sent out to the six largest forest companies in Sweden. The survey found that female wood buyers not finished their work earlier than men did, as they thought before.

Commonly held dietary guidelines discourage full-fat dairy consumption due its to high levels of saturated fatty acids, which are believed to aversely influence cardiovascular disease risk. Cardiovascular diseases cause more than one third of deaths in the developed world. With dairy often providing a large part of energy and nutrients in Western diets, research into its effects on human health is warranted. Several recent studies have suggested a protective role of dairy in the development of cardiometabolic disease. However, many of these have used imprecise methods of dietary assessment, based on questionnaires or interviews. Biomarkers are emerging as a means of evaluating diet in a more objective way. Currently used dairy fat biomarkers are minor fatty acid constituents of dairy that preferably are unique to dairy and not influenced by endogenous metabolism.

This master's thesis examines information literacy and students in secondary education. The study is framed within a sociocultural perspective of learning and the method used is questionnaires. The major question posed is how and where students seek information. Other questions are if the students critically evaluate and analyse in­formation sources and if teachers and school librarians cooperate with each other in order to help the students with their assignments.The findings indicate that most students regard information seeking as fact-finding or finding the right an­swers to the question. Only one third of students experienced information seeking as seeking and using informa­tion for understanding a topic.

In a society where children are getting a bigger influence over the family?s consumption and where more products for children are purchased, the market for children products has expanded. This growth is due to a higher amount of older parents which have a god economy and are choosing to spend more money on products for their children. Also the fact that parents use fashion products for children as a way to reflect their own status and that children are becoming more fashionable and aware of trends have contributed to the markets expansion. All together this leads to a grown importance of knowledge for marketers concerning the market.