Swedish school system is today victim of facing competition. Today sees the school leadership the students like customers whom they depend to operate their school. But I have asked myself, what will be the new students see and how much this spectacle in both money and time that project will cost for the municipality and school teachers. The question is if whether the school will be better when the competition becomes school or just better marketed? I'm interested in how clearly ideologies emerge in schools brochures if we study them at critically and analytically way.

The purpose of this thesis is to try to find out what effect subject oriented projects like Energiutmaningen has on the teachers, with a focus on teachers? physics education. What was the experience for the teachers who participated and what effects did the project have on them. Four teachers were interviewed through qualitative interviews. From the result it showed that the most experienced teachers, who have been teaching physics for many years, gained a new perspective of their teaching, through their participation a development showed in their education.

The purpose of this master thesis is to describe and analyse the development of the library history in the municipality of Karlsborg. This is done with a comparison to the library development in Sweden as a whole and in particular to the cities of Lidköping and Halmstad. I have worked according to the following questions: 1. How did the libraries develop before the municipality took over? 2.

The purpose of this thesis is to describe and analyse the development of the public library in the district of Österåker during a period of 1958-1983. The main goals have been to identify the crucial events in the history of the library within their historical context and to analyse the factors that have been important for the development: financing, location, staffing, stock of books, book-lending level and different activities for children, youngsters and adults. The consideration has been taken to reasons and consequences of these events. The hermeneutic interpretation model of interaction between parts and wholes, between reasons and results is the basic method in this research which leans mainly upon local archives in Österåker. The public library in Österåker was established in 1952 as a fusion of previously existing small libraries: the parish library in Östra Ryd, the Labour Movement?s library and the temperance movement?s library.

This master thesis deals with reading and library habits among young male students at the vehicle engineering programme in an upper secondary school. Also their overall opinion of libraries has been looked into. For the completion of this study all of the 43 students in question took part in a questionnaire while 5 of them were interviewed. The result of this statistical survey complemented with more focused interviews show that at some time or another all the students read, but their preference lies within the news and engineering pages of daily newspapers and periodicals. Those who read books choose action and fantasy for content.

The question about how the unemployment insurance should be designed is today a veryinteresting topic. In 2007 the Swedish government introduced an increased financial fee formembers in the unemployment benefit societies. Since this the number of members in thesesocieties has decreased dramatically. At the same time Sören Öman was appointed head of acommission whose obligation was to investigate the initiation of compulsory unemploymentinsurance. In May 2008 Öman delivered a separate report describing how the initiation of theinsurance should be dealt with.

Background: Stress is a contributing factor to the increase in mental illness among teenagers. The school nurses are obliged to work promotive to prevent ill health in teenagers. The psychosocial part takes more of school nurses? time while other school health duties increases.Purpose: To highlight the school nurses? experience of teenagers stress and the work to help them deal with it.Method: A qualitative study with semi-structured questions. A strategic sample was used and eight nurses participated.

Background: During extreme market conditions like the period during fall 2008 the discussion of what affects company value becomes apparent. The capital structure is the relation between borrowed capital and equity in a company´s financing mix. What impact changes in capital structure have on company value is a widely debated subject within the theory of finance. If a relationship between capital structure and company value exists the implication is that an optimal capital structure where company value is maximized also exists.Aim: The aim of the thesis is to study whether a certain relationship between capital structure and company value exists among selected stocks and companies listed on Stockholmsbörsens OMXS30.Implementation: With aim to fulfill the purpose of the thesis regression analysis has been performed among chosen stocks and companies. The empirical results eventuating from this have been analyzed from the view of elected relevant theory.Completion and results: We find that during normal market conditions a positive relationship between debt ratio and enterprise value (EV) can be established.

The purpose of this study was to explore how interpersonal relationship can be affected by groing up in a New Religoius Movement such as Jehovah?s Withnesses and how it has affected them both in their youth and today. The aim was also to explore if there were people in the respondents' environment that was significant to them during their childhood and which support our respondents have received if they were in need of it.We have not found any previous research on children's social relationships within the Jehovah's Witnesses. We therefore believe that this study is of high relevance to both society and also for all the professionals who come into contact with these children. To discover a child in need, knowledge about how their social environment looks like is crucial.

A company library can only exist if it contributes to a positive result for the company. As endusers are beginning to perform searches on the Internet and have access to databases and electronic documents via their desktops it becomes important for company librarians to thoroughly think through what services should be offered to the users so that the library still contributes to the company s profit. The aim of this dissertation was to try to define the services that the company library offers its users having in mind the changes that have taken place concerning the availability of information. I also wanted to explore whether the librarians had the necessary competence to perform the services offered. Six information specialists were interviewed to give their view on the services their libraries offered.

The number of elderly people has been steadily rising in Sweden for a long time and as a proportion of the population, the increase has been even greater. The population structure in the country means that in the not too distant future, there will be a sharp rise in demand for care and elderly accommodation.A tighter credit market as a consequence of new rules and regulations with a stricter capital and liquidity requirements combined with market turbulence, has made financing property developement more difficult and more expensive which has resulted in many companies using alternative sources of finance.DEmand for safe investments with low risk is high as the market is volatile and banks, pension funds, fund management and life insurance companies are looking for investments outside the stock market that can deliver a safe return in the longer term. There has also been a debate about whether institutional investors as the AP pension funds really should own properties directly.As properties for care and elderly accommodation are definable assets with predictable payment flows, long leases and often a local authority as tenant that would not risk cancelling payments, these would be highly appropriate for securitisation, i.e. to issue bonds or other tradable securities based on the cash flows from the assets.In other words, the securitisation of rent flows would offer the opportunity to create an attractive investment product of the type being demanded, well suited to institutional investor requirements, while at the same time, it can provide an attractive financing opportunity to meet the need for more care and elderly accommodation..

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

Denna studies syfte är att synliggöra vilket förändringsarbete som sker inom den kommunala verksamheten när organisationer går från en hieraktiskt organisationsstruktur till en processinriktidad organisation. Studien genomfördes i en svensk kommun och fallstudie användes som metod. Den data som samlades in bestod av intervjuer av individer involverade i projektet, dokumentation och egna observationer. Analysen som gjordes på fallstudien utgick från fyra olika förändringsperspektiv. Genom perspektiven kan djupare förståelse skapas för det som händer i en organisation i förändring.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.

Syftet med studien var att öka kunskaperna om och förståelsen för de äldre anhörigvårdarnas situation genom att låta dem berätta om sin situation ur egen synvinkel för de äldre anhörigvårdarna, 75 år eller äldre, som vårdar sin maka / make.Metoden som användes för att samla information var semistrukturerad intervju. Intervjutexterna analyserades med manifest innehållsanalys och med separat analys av de underliggande känslouttryck som framkom i intervjun.Resultatet visar att dessa äldre anhörigvårdares situation innefattar många dagliga stressorer. Deras sömn blir störd av vårdtagaren, de har aldrig en lugn stund utan de har beredskap dygnet runt, deras avlastningstid i samband med inköp är otillräcklig och skapar stress, möjligheterna till dagavlastning för egen tid är obefintlig, de blir isolerade, de är oroade därför att back-up saknas som kan ta över om deras egen hälsa sviker, färdtjänstlagen ger inget stöd för besvär som uppkommer vid normalt åldrande, de önskar en universalkontakt, så kallad hjälpkontakt för äldre vid kommunen samt saknar känslan av förståelse från kommunen om de konsekvenser det innebär att bli äldre oavsett hälsotillstånd.Slutsatsen är att det behövs mer forskning inom området för att vi skall kunna hjälpa dessa äldre anhörigvårdare till en värdigare tillvaro..