Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

This thesis suggest an explanation for is how it is possible to understand that the large arena project in Växjö grew to cost sums of money that initially in the project not would have been an alternative to discuss, how goals changed and how the institutional environment changed the prerequisites of the project. As empirical part of the research, to describe and analyze the project, the municipality?s documentation of the project have been analyzed and semi-structured interviews have been made. Theoretical perspective is taken from the neo-institutionalism in sociology of organizations and change, and theories of the complexity of large projects with major symbolic value and importance. The project starts with the municipality?s investment and cost to be hold back, defined as a necessary condition in order to fulfil an ambitious drive towards new sport arenas.  Eventually the necessary condition was abandoned and the arenas were built with the municipality responsible for the investment, cost and risk in the project.

Vi har skapat en kandidatuppsats i syfte att undersöka hur mellanchefer upplever och hanterar sitt bemötande av personal samt hur de upplever och hanterar sitt bemötande i förhållande till rollen som mellanchef och andra roller de har i back- respektive frontstage. Uppsatsen syftar även till att undersöka om mellanchefers bemötande av personal påverkas av deras egna erfarenheter från privat- och arbetslivet. Vi ville också ta reda på om människans bemötande skiftar utifrån olika situationer och om detta sker beroende på vilka som ingår i bemötandesituationen samt om för många olika roller att handskas med leder till ett tillstånd av kaos i bemötandet av andra. Vår förhoppning med denna studie är att bidra till att ge mellanchefer en möjlighet att reflektera över sitt bemötande mot sin personal och på så sätt kunna utveckla sitt bemötande. Med kvalitativ metod däribland samtalsintervjuer och observationer insamlades material som sedan tolkades och analyserades utifrån Goffmans rollteori, Meads symboliska interaktionism och Cooleys spegeljaget.I vår huvudfråga ville vi undersöka hur mellanchefer upplever och hanterar sitt bemötande av personalen samt hur de upplever och hanterar sitt bemötande i förhållande till rollen som mellanchef och andra roller de har i back- respektive frontstage.

This thesis explore women?s needs when reentering society after having served a sentence at the female prison Färingsö, outside Stockholm and whether those needs are being met in the reentry strategies that are being provided. Parallel to this the thesis also examines if there, based on nonconformity and gender theories, is a socially constructed representation of women maintained in the rehabilitation work.The method of this thesis applied semi-structured interviews and used snowball sampling to expand the network of informants to obtain the data necessary. Totally five interviews were carried out. Previous research has shown that women in prison have much more complex problems than men and that there is a need for reentry strategies that take gender in account.The results showed that in terms of being able to reenter back in society, women needed help to structure a previously chaotic life.

The aim of this master's thesis is to examine how shelving is organized among Swedish libraries that have switched from the Swedish classification system SAB to using the DDC, and what problems arise in this process. The method used is interviewing librarians at Swedish university and special libraries.The Swedish national library announced their swap to the DDC in 2008, and several libraries followed suit. The reported advantages with a switch were mainly that using an international classification system meant that Swedish libraries would no longer have to undertake a time consuming classification work, since most of the foreign literature already is Dewey classified. Disadvantages were that the DDC is not adapted to Swedish circumstances. Research on open shelving show that obtaining a browsable book collection requires a broad shelf classification.

Syfte: Syftet med denna studie är att undersöka om det finns ett samband mellan redovisad nedskrivning av goodwill och börsvärdet hos företag noterade vid London Stock Exchange mellan 2009 och 2012.Inledning: EU införde 2005 en ny standard för koncernredovisning. Syftet med den nya redovisningsstandarden, IFRS 3, är att öka relevansen, pålitligheten och jämförbarheten i den finansiella rapporteringen. Detta medförde bland annat att posten goodwill inte längre får skrivas av enligt plan, utan årligen ska testas för eventuell nedskrivning.Metod: För att fylla studiens syfte har vi använt oss av en kvantitativ undersökning, där relevant data har samlats in via marknadsdata och analysverktyget Bloomberg. Studien genomfördes på de största företagen registrerade på London Stock Exchange med undantag för de företag som inte hade den data som krävdes för att vara relevanta för studiens syfte. Svaren analyserades genom multipel regressionsanalys samt deskriptiv statistik framställda i statistikverktyget Minitab.Slutsats: Undersökningen visade att det finns ett statistiskt signifikant negativt samband mellan nedskrivning av goodwill och börsvärde.

Ericsson AB in Katrineholm is a part of the Section Business Unit Network in the Ericsson Group. The plant's main task is to produce printed circuit boards in small volumes with a high product mix and focus on delivery and cost effectiveness. At the factory they produce printed circuit boards in the Module department.The Module department has for a long time had a high output of non-approved circuit boards in their production. This has led to a growing stock of non-approved circuit boards on the company?s repair department.The purpose of this thesis is to investigate how Ericsson in Katrineholm can increase the outflow of approved articles in their test process in the Module department.

This report presents an independent thesis corresponding 15hp and was carried out on Högskolan in Halmstad during the spring of 2014. The thesis is the final course which ends a three-year mechanical engineering program with focus on technical design.The thesis started in an operation which electricians are exposed to every day. The operation in question is cable laying or wiring. The tool they use is called a tension spring and is a long and stiff wire, usually made out of nylon or fiberglass. The tension spring is fed through pipes in the walls and brings the desired cables with it on the way back.

Syftet med denna studie är att skapa en ökad förståelse för hur Kinas aktiemarknad ser ut, genom att i huvudsak analysera landets största börs Shanghai Stock Exchange. En analys av marknaden har gjorts där vi studerat asymmetrisk information på Kinas aktiemarknad och studerat ifall det påverkar marknadseffektiviteten..

Cross-suckling, i.e. when an offspring nurses a female other than their own mother, occurs in pig production systems where sows are group housed during lactation. As production systems where several sows and their litters are housed together during lactation are getting more common, the need of knowledge regarding cross-suckling increases. The overall aims with this thesis was to investigate how sow behaviour and productivity are associated with the occurrence of cross-suckling, and to investigate consistency in sow nursing behaviour related to cross-suckling. The study included information about the first 4 parities of 40 LxY sows kept in outdoor and indoor production environments. Sows were single housed the first 2 weeks after farrowing and group housed (4 or 5 sows per group) from 2 weeks after farrowing until weaning, 7 weeks after farrowing.

January the 1:st 2010 Veterinary Nursing became a registred vocation in Sweden, this paper attempts to give some back-ground to this decision and tries to gauge the opinions of companies and organisations representing workers and employers in the animal health-care field on the possible effects of registration. Working Veterinary Nurses and Veterinarians have been surveyed to find out what they think the responsibilities and education of the Registred Veterinary Nurse should be..

Sarah Kane?s first play Blasted (1995) has often been read in a normative and biographical way by critics, authors and previous researchers. This essay makes a supplementary close reading of Blasted from gender and genealogical perspectives and utilizes theoretical works by Judith Butler, Luce Irigaray and Michel Foucault. My study makes clear that the characters different positions in language and talk create and maintain a power imbalance between them. Efforts to change and develop one?s individual position in language and talk are being made throughout the play since it is the only way to bring about a change in the social power structure.

Syftet med denna studie är att skapa en ökad förståelse för hur Kinas aktiemarknad ser ut, genom att i huvudsak analysera landets största börs Shanghai Stock Exchange. En analys av marknaden har gjorts där vi studerat asymmetrisk information på Kinas aktiemarknad och studerat ifall det påverkar marknadseffektiviteten..

Democracy has been a part of the Swedish society for a long period of time and it is also a part of the Swedish elementary school curriculum, in which you can find a number of statements that expresses that the Swedish elementary school should socialize the children into becoming role model citizens. This also conjures with the available research that describes schools in general as socializing. This led me to a question that hasn?t been answered: How much of the curriculums reasons for socialization the pupils are based on democratic values and how much of it can be dated back to events prior to the curriculum?The methodological approach is an analysis of ideologies as described by Sven-Eric Liedman and Ingemar Nilsson in Ideologi och ideologianalys. The text is focusing on the fact that a text has two layers; one is the manifest which is roughly the same as explicit or present in the text.

The Swedish Textile industry has since the beginning of the 70-ties moved their production to countries with cheap labour further and further away. The production in the Baltic countries and Asia has become reality for many Swedish manufacturing companies. With today?s technology the communication with remote countries has ceased to be a problem. The difficulties have instead turned out to be more focused on transportation of goods and just in time deliveries to Sweden.