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.

The public relations business has grown from almost nothing to a large international industry the last decades. Throughout the history the industry has struggled with a lot of critique and public relations has become a negative symbol for manipulation of information. Because of this negative view of the industry and the medial change taking place, the purpose of this study is to investigate how two different generations think about public relations. More accurate, the study will through a qualitative interview study explore how young people from a highschool in Luleå and elder people from Luleå township thinks about pubic relations, and most imortant why they have this particular view. By creating four focus groups, two with men and two with women, this also enables a comparative study between the gender. The focus groups were later analyzed and compared to two selected groups of theories on public relations, the theories were positive and critical theories compound in two categories.

Denna uppsats undersöker normer för översättning av könskodat språk. Genusvetare menar att könskodat språk inte bara upprätthåller stereotyper om kön utan också förstärker dem. Därför tycker feministiska översättningsvetare att det är viktigt att vara medveten om vilka stereotyper som översättningar överför mellan kulturer. Denna uppsats behandlar stereotyper om kön i japanska serier, så kallade manga. Med hjälp av den översättningsvetenskapliga metoden sammankopplade par jämförs källtexterna och måltexterna med varandra.

This essay is about publishing on the Internet and aims to understand the differences between publishing information on the webpage Wikipedia (Swedish version) in contrast to other information pages on the Internet, for example blog, discussion pages, homepages etcetera. The study is based upon an article which described that 90% of the information publishers at Wikipedia belongs to a small elite of white, western, well educated men between the age of thirty to thirtythree. This study examines why people who does not belong to this heteronormativity publish information in other Internet places but not at Wikipedia.Wikipedia is an open source site, where anyone can publish and are even encouraged to do so and is often described as an utopian dream of the digital democracy, so why don´t people express themselves on Wikipedia? The method is based on two discussion groups, which are compared and analyzed. The study is based upon theoretical competence within feminist theory and conceptions such as intersectionality, heteronormativity and digital divide as well as theories about digital devices and social order.

The purpose of this study is to look into how detained swedish juveniles, in the ages between 15 an 20, experience time in custody. The primary questions are; To what exctent do juveniles understand their situation? To what exctent can juveniles handle their situation? Do the juveniles find meaning in their situation and if so, what aspects of the detention is considered meaningful? The study is based on seven qualitative interviews with young men detained at a youth custody ward at Kronobergshäktet in Stockholm. The theory used to analyze the interview results is Antonovskys theory of sence of coherence (SOC). A salient feature in the young mens experiences was that all of them had the ability to regard some of the aspects of the detention as meaningful.

The aim of this essay is to investigate the attitudes towards religion and religious people held by a group of Swedish high school students. The main questions are; what causes these attitudes andhow do they shape the students? encounter with religion and religious people and in what way could religious education help the students problematize these attitudes?The method used is a quantitative method using a questionnaire, with a Likert scale, posing different questions about religion as such, world religion and religious people. The theoretical basis, in order to discuss the result of the questionnaire, is a gender theory and the theory of social psychology.The result of the study confirms earlier studies of youths both in Sweden and Western Europe. The result shows that there is a certain degree of negative attitudes towards religion, most of all againstIslam.

The aim of this paper is to examine the experience of two Swedish women who survived the tsunami catastrophe in Thailand 2004. Through their biographies, Sävstam and Ernsth-Ohlsson have revealed their experiences, before, during and after the tsunami catastrophe. Coping theory is used to explain how they cope with the consequences of the tsunami catastrophe, and how culture affects the coping process. Pargament´s (1997) theories in coping are used to examine this paper. Pargament argues that the coping process is influenced by the culture context of the individual.

In this thesis swedish students? worldsviews, in relation to the theory of evolution, were studied. Thirty students from two different schools and cities took part in the survey and four students were later chosen for interviews. The results showed that there are many different types of students and categories in this matter. The study also showed that for some religious students, accepting the theory of evolution was not difficult thus showing that religious students can both believe in God and in the theory of evolution..

This paper deals with the question of neolithisation of Southern Scandinavia. The main goal is to give an overview of three theories regarding how agriculture and livestock breeding was introduced to the Southern Scandinavia. These are as follows: the immigration theory, the socio-economic theory and the historical explanation theory. Furthermore it is investigated which theory has the most probably support in material culture. There are obvious difficulties in interpreting the archaeological material.

The purpose of the study is to investigate into professional knowledge of the bilingual teachers, compared to monolingual, and what benefits they give to pre-school. Qualitative method was used to get an understanding of informant´s perspective on bilingual teachers. The informants believe that bilingual teachers are able to understand all the children. A bilingual teacher can make the children feel secure. If one has a positive attitude toward bilingualism, the bilingual children also show a positive attitude that in turn contributes to learning and development of the language..

I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..

Purpose/Aim: The purpose of this essay is to see how the media, through the newspaper, "Vi föräldrar?, produces family and parental roles, and to investigate how the image changed over time.Material/Method: The material consists of a number of selected texts from the years 1968, 1988 and 2008. The method used is a discourse analysis based on the three level model by Norman Fairclough. The three levels are the text, the discourse practise and the sociocultural practise. In this study two of the levels, text and sociocultural practise, are used in analysing the texts.Main results: Family and parenting in the texts from 1968 can be linked to the structural functionalist theory in which the core family is central and women and men are assigned to specific roles.

Studies have shown that young people in residential care homes tend to be low achievers in school and are at high risk of entering adulthood with a low level of education. This group has also shown tendency to adverse psychosocial outcomes. The aim with this study is to reach an understanding of how teenagers and young adults view themselves and their future, what ambitions they have in life and how they see their opportunities to realize their goals. The study is based on a qualitative method and was conducted with semi structured personal interviews with five youngsters 15-21 years old in two different residential care homes. The theoretical viewpoints have been based on E.H Erikson?s theory about identity as well as the theory about resilience.The result of this study indicates that the persons we have interviewed have expressed difficulties in describing themselves.

This study examines the opinions of social workers regarding the social networks of people with a substance addiction. The intention was to get a more nuanced understanding of what characterizes a positive or negative social network, as well as which functions different types of social networks serve. Data were collected through qualitative interviews with seven social workers. More specifically the social workers were oriented towards working for social services with clients that struggle with substance abuse. The empirical material has been analyzed with a thematic analysis.

Religious congregations and social work have long been a neglected field of research. Although the number of studies have increased during the last twenty years. With a starting point in the situation in this field of research and in the current public debate in Sweden the focus of this study will be on how Christian and Muslim congregations view cooperating with the municipalities, organizations, the religious community to whom which the congregation belongs and how the congregations view cooperating with other religious communities. Qualitative method of research was used. Representatives of four religious congregations was interviewed; a deacon in a congregation in the Swedish Lutheran Church, a pastor in a congregation belonging to the Mission Covenent Church of Sweden, the chairman in a the board of a Muslim congregation and volunteerleader in another Muslim congregation.