This bachelor's thesis is a study of operative approach and attitude to espaliered fruit trees in home gardens. Through qualitative interviews the informants give their view of problems which might arise, and to some extent how the problems can be solved. In addition, which benefit can be obtained from growing these different types of trained trees and for whom they might be suitable. Thematic analyses were used to find themes and patterns for deeper understanding. The conclusion was that these kinds of trees would be beneficial to use to a greater extent than is done today you can use more species and varieties, fit more trees in a small garden, and enhance the trees esthetical appearance.

Abstract:Today many adolescents have access to computers and mobile phones.  They prefer to socialize through these means which has led to a new kind of bullying, the electronic bullying. The purpose of this study has been to examine the electronic bullying from the perspective of gender, anonymity and the consequences that it may lead to. We have chosen a quantitative approach by using a questionnaire survey targeting young people between the ages of 15-16 years in Kalmar county. 163 respondents took part in the survey, 78 girls and 85 boys. The gathered material is presented by means of contingency tables and has been interpreted by gender socialization, deindividuation and dehumanization.

Grief research generally demonstrates that children and teenagers who have lost a parent in suiciderisk developing severe psychological and physical morbidity, as well as social disabilities, in adultlife as a result of traumatic aspects of the death and complicated grief reactions. The youngbereaved also run a highly increased risk of developing suicidal behaviour or to commit suicidethemselves. Despite these alarming reports, the research field is poorly explored and studies thattake an interest in the long-term consequences and the subjective experiences of the bereavedyoungsters are lacking. A qualitative study using narrative methods has been carried out toexamine the experiences of four young women, who during adolescence lost a father in suicide.The study specifically focuses on the grief process, the short- and long-term consequences, and theneed for social support in relation to family, extended network and society. The study reveals thatthe women?s traumatic loss has shattered their basic assumptions about the world as a safe andmeaningful place.

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

As of 2013, around 51 million people were living on the run, classified as refugees. One of the reasons the number has increased so much during the last years can be explained by the war in Syria. The aim of following study is to evaluate the impact the Syrian refugee flow has had on the Turkish society up until today, seeing the consequences of economic, political and social impact made on the Turkish society. Due to these chosen aspects the study will be concentrated only on the changes in the Turkish society brought about accordance with economic, political and social effects. What is desirable is to achieve greater understanding of the positive and negative aspects of refugee flows on host countries.

With the expansion of the internet, the conditions for the online journalists have changed. Feedback is faster and more blatant than offline. The online abilities of anonymity and dispersion attracts people to both use and misuse. During 2013, the online expressions of hate towards women has been brought to attention in the media more than ever before. Nevertheless, the phenomenon is far from new.Our qualitative research including interviews intends to find out how the afflicted women journalists are affected in their exercise of their profession.

Abstract Author: Annika Sjögren ArvidsonTitle: The reflective leadership role in social service organizations Supervisor: Anders GiertzAssessor: Jan Petersson  I have studied the leadership role of unit managers in social service organizations and their relationship to the concept of reflective approach. I started from a curiosity about how and if unit managers within social services use the concept reflective approach in their leadership role, and how their organizations look upon this and what the consequences are. If in the long term, this affects the individual receiving assistance. All the interviewed persons come from different places, services and organizations. The study is qualitative, with a number of interviews conducted with unit managers.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..

During the last decades the Swedish local party systems have gone through some considerable changes. The number of parties present in local party systems have increased and in some cases even doubled. This makes coalition building between parties complex and parties will be forced to rethink their coalition strategies and adjust to the new circumstances. Theoretically, coalition building has often been considered and applied to national data and there have been just a few attempts to develop and theoretically explain coalitions on a local level. Thus the aim of this paper is to use different theoretical approaches to local data to test the significance of traditional coalition theories.

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

In this thesis I analyse and discuss what impact the 2003 U.S lead intervention in Iraq, had for the cooperation against global terrorism between the European Union and the United States. Six years have passed since the Bush administration decided to go on with the intervention, even though they did not have the necessary UN mandate. Due to unsuccessful argumentation in favour of the intervention by the Bush administration, the world got divided. George W. Bush reference to a ?war on terror?, which passed almost unnoticed by Americans, rang alarm bells in many European countries.

Den i dagsläget mycket komplicerade IAS 39 som bland annat berör säkringsredovisninghade en del till den stora finanskrisen enligt vissa. Oavsett bakgrund så har utveckling av enny redovisningsstandard för att ersätta och förenkla säkringsredovisning påskyndats. Ettförsta utkast av förslag till förändring för redovisning av säkringar presenterades i december2010. IASB som leder arbetet har redan kritiserats, så hur tar användarna ? företagen emotförändringsförslagen? Genom att ta del av företagens skriftliga åsikter är studiens syfte attundersöka attityderna till förslagen i exposure draft IFRS 9 Fas III Säkringsredovisning.Detta är en kvalitativ studie där datainsamlingen består av comment letters i vilka företag harskrivit sina kommentarer och uttryckt sina attityder i olika frågor om förändringsförslagenställda i exposure draft specifikt skrivna angående IFRS 9 Fas III Säkringsredovisning.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..