The purpose of this study has been to examine how the image of the gambler is described by studying a report published by Folkhälsoinstituet [FHI] and a number of chosen articles from the Swedish Evening Press. Discourse theory has been used both as theory, together with social constructionism, and as a research method. The main conclusions of the study are that three different discourses can be identified: the normal gambler, the professional gambler and the problem gambler. The image of the problem gambler is described as a deviant and problematic minority characterized by loss of control, irrational thoughts and dissociative behaviour. The construction of the problem gambler fills three possible purposes for the state: As a solvable problem to handle criticism against negative consequences of gambling, as an argument to avoid competition on the market and as an individual characterized by loss of control in order to legitimize and make the construction of the normal gambler possible..

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

In Sweden we are spared from large natural disasters. However, in January 2005 part of Sweden was struck by a hurricane. It did not only leave a decimated landscape in its wake. It also left its mark on many people who lived in the south of Sweden. In this paper the reader will be presented six qualitative interviews that build on forestowners' experiences during and in the aftermath of the Storm of January 2005.

What is masculinity and what does it mean to be a man?This study involves two different areas: gender and literary reception. I wanted to find out what students think about masculinity and what possible strategies they use when they read and interpret literature. The investigation consists of three parts: an introductory survey, classroom observations and an ending text analysis based on ten different questions. The investigation has taken place in second grade at an upper secondary school as part of the course Swedish B.

The Swedish exit tax legislation in Chapter 22. § 5 p. 4 IL states that businesses who change its tax residence to another Member State within the EES are taxed as having its assets sold at the time of the change of domicile. This legislation was declared incompatible with the freedom of establishment in case RÅ 2009 ref. 30 due to the fact that businesses who changed tax residence were treated worse than businesses that remained within the Member State of origin.

Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Studien belyser skillnader mellan hur bolag med och utan resultatbaserad ersättning allokerar goodwill och immateriella tillgångar vid rörelseförvärv. Studien omfattar noterade bolag på NASDAQ OMX Stockholm. Noterade bolag är efter införandet av IASBs redovisningsstandarder i Sverige 2005 skyldiga att vid rörelseförvärv identifiera och särredovisa immateriella tillgångar från goodwill i linje med IFRS 3. Studien uppmärksammar att stora delar av köpeskillingen allokeras till goodwill och att få immateriella tillgångar identifieras. Ett av motiven till detta kan finnas inom Positive Accounting Theory där företagsledningen antas handla i egenintresse genom att välja en redovisningsmetod som gynnar resultatet och därmed också den personliga ersättningen.

On average half of the sows in Swedish piglet producing herds are culledannually. A significant portion of the sows are euthanized because of lameness orparalysis. Young sows and gilts are overrepresented in the category of animals,culled due to injuries in the musculoskeletal system. These injuries cause pain tothe animals. Early culling of sows/gilts also have economical consequences forthe producers.

The main purpose of this essay is to study the role of documentation in Swedish health care today and the consequences of the augmentations in paper work that have taken place during the last couple of decades. The method used in this study is interviews with health care personnel.The following questions are treated:-       What kind of documentation has increased in Swedish health care?-       How is the patient/health care professionals affected?-       How is the work of the health care professionals affected?The conclusion of the essay is that the increasing amount of time spent on documentation that for much part has never been performed before, (such as risk analyses, statistics and writing much more thorough charts), has consequently left very little time for actual patient care. The research also showed that faith in health care professionals has significantly decreased and that one of the major reasons for increased documenting is the anticipation of and therefore protection against potential complaints. Finally there seems to be a greater focus on being service-minded rather than on providing quality health care..

This is an examination that investigates how parental guidebooks advise parents on how to solve conflicts between them and their children. The main purpose of this essay is to examine what these parental guidebooks say about rebuke. The following four questions will help to answer the main investigation. These questions are:What do different parental guidebooks write about rebuke?What do parental guidebooks consider to be the goal of rebuke?Which are the consequences of rebuke according to the parental guidebooks?Are there any clear patterns and connections that can be shown?To find an answer to these four questions, I have used eight parental guidebooks.

Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..

A severe profitability decline in sugar beet production in all of Europe is one of the consequences of the latest reform of the EU sugar regime. In south of Sweden, sugar beets is the crop that has been the most profitable by far for the last decade. The high profitability has contributed to the high rate of increase in the price of land and has restrained the structural change towards a more effective agriculture. Because of the reform, all sugar beet producers are facing diminishing income and must find ways to compensate this. The aim of this master thesis is to study how Swedish farmers adapt to the sugar beet reform. A questionnaire was sent to 354 randomly selected sugar beet producers.

A description and analysis of the sales process of ERP systems is presented; also the consequences for the parties involved are discussed. The chosen methodological basis is an inductive research design consisting of a case study based on interviews. The analysis of the empirical data is done with a proposed analytical framework. Based on the agency theory, the analysis is tightly knitted together with opportunism. There are three controlling factors: relationships (relationship marketing), contracts (principal-agent theory), and competition.

Following the wake of the AIDS-catastrophe in the beginning of the eighties, homosexual men or 'men who have sex with men' (MSM) have been barred from donating blood throughout the planet. In this thesis I look into the different discourses at play in the context of creating the legal framework for blood donation in Sweden. Genealogically tracing the emergence of the category of MSM and mapping how the category is brought to use in contemporary negotiations on blood safety, I scrutinize how scientific truth is established within blood transfusion practice. I argue that the rationality of risk group exclusion is contingent on economical grounds, and that the foucauldian concept of biopolitics could productively be used to understand this rationality. In particular, the concept of the 'biopolitics of blood' can be employed in order to understand the reluctance from the involved actors to acknowledge the heteronormative consequences of the legal framework of contemporary blood donation..