The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

The school is under constant change and school reform on the conveyor belt. In 2009 the Swedish government introduced new directives for the elementaryschool, including multi-national sample, written testimonials from grade one and grade with several grades rose from grade six. The purpose of this study is to examine currently active primary teacher perceptions of the pupils' learning and development might be affected by those earlier and clearer knowledge assessments, and how teachers perceive this reform on the basis of the Swedish school's motto "a school for all". The study was carried out with a phenomenological approach where the method has been depth interviews with five active primary teachers from grades one to six in a school. The results show that teachers perceive that the earlier and clearer assessments will affect students differently according to student performance and knowledge.

Microwave is a time- efficient device for heating and reheating of foods. Despite the fact that its effects on foods have been evaluated during a long period of time, without any more negative effects shown compared to conventional cooking, one third of the Swedish population believes (in 2010) it accounts for a higher loss of nutrition. This literature review aim to compile studies regarding how food is affected by cooking in microwave, with respect to cooking losses, nutrition, secondary metabolites as well as sensory and textural aspects and compare it with conventional cooking. The compilation shows that different combination of effect (W), time and amount of water during microwave cooking have different effects on foods. The contents of proteins, vitamin B and carbohydrates are generally higher after microwave cooking, while anti-nutritional substances are affected much less during conventional cooking. This also depends on if it is of animal or non-animal origin. However, for the majority of nutrition values the differences are quite small.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting consultants and business advisors is not greater and how this can be improved.

As a result of directives from EU, with the ambition to reach environmetal goals, The German organisation Passivhaus Institut has defined a passive house. A passive house is a building that is very energy efficient and makes a small impact on the environment. The energy from the inhabitants as well as the appliances & fixtures in the building should equal the energy that is required to heat the building. A Swedish version of the passive house definition has been defined, taking into account the climate conditions and the difference in building regulations.This thesis is a request from Skanska on how it can improve and develop an ongoing passive house project, involving an infant school. The intention of this thesis is to identify difficulties & display potential development areas for infant schools.The method of research conducted is as follows: interviews of clients, ventilation consultant, consultant for heating system and an energy calculation consultant, an inspection of the infant shcool in process, investigation of completed infant schools and a study of relevant literature.From this research it was found that it is difficult for infant schools to pass the criteria for passive houses. The conclusion of this thesis provide several guidelines on how to improve the outcome of existing projects & the steps needed to be taken for future development in this area..

During the late twentieth century, political and societal changes gave rise to an increased interest in performance evaluation in public organizations. This development also affected libraries in the public sector. The main concern for this master thesis is performance measurement in libraries. In this study two different types of libraries are investigated, one public and the other academic. My aim is to find out if and how performance measurement appears in the libraries annual activity reports.

The Swedish building stock accounts for nearly 40 percent of the total energyconsumption in the country. Properties built today are likely to last for 100 years orlonger. This places high demands on long-term and smart energy solutions that willkeep the future Swedish building stock energy consumption at low levels. This thesishas focused on examining how the energy performance of buildings is affected bydifferent choices of window types in different cardinal directions. The objective wasto obtain a basis for recommendations on how window properties can be optimizedfor different types of buildings and orientations.

Purpose: The purpose of this work is to investigate teachers' professional attitude to homework as a method. The study will also provide answers to the purpose for which the homeworks are used in teaching and if the individual circumstances and needs are met by this method.Method: Qualitative research was conducted through interviews with four teachers from three different schools. In addition, published surveys were used in support of reasoning.Results: Neither the curriculum or the syllabus mentions homework. There are no directives for how much time should be dispensed with and the extent of a homework should be. In teacher training literature the homework is not discussed.

Bakgrund: Utformningen av finansiella rapporter och redovisning av löpandetransaktioner erbjuder företag att välja mellan att tillämpa ett antalolika redovisningstekniker.1 Det faktum att valmöjligheter existeraröppnar upp för bedömningar som kan gynna företaget.2 Ettredovisningstekniskt sätt att gestalta den ekonomiska verkligheten påett inkorrekt sätt i syfte att öka framtida resultat, är att belastaresultaträkningen med omotiverat stora nedskrivningskostnader.Termen big bath accounting karaktäriserar manipulation av resultatetgenom omotiverat stora nedskrivningar.3 Detta genomförs i regel förperioder då företaget inte skulle förmå att nå upp till uppsatta vinstmål.Syfte: Kartlägga hur investerare identifierar tecken på big bathnedskrivningar.Fastställa huruvida förmodade big bathnedskrivningarpåverkar investeringsbeslut. Beskriva big bath?seventuella påverkan, eller uteblivna påverkan, på investeringsbeslut.Metod: Studien har ett kvalitativt angreppssätt. Empiriskt material harinsamlats genom semi-strukturerade intervjuer med sex investerare,vilka är tillämpare av de finansiella rapporterna. Därefter harmaterialet används som underlag till studiens analys.Slutsats: Vi har genom vår studie kunnat kartlägga att investerare primärtidentifierar big bath vid byte av VD och/eller ledning.

This study aims to find out what relationship high school students have to social networks at the Internet. This has been done by focusing on norms/standards that adolescents can feel under stress to achieve, through stressing themselves by social networks in a way that is consistent with the norms. The empirical data has been gathered by questionnaires which have been answered by adolescents in randomly selected schools and classes in a medium size Swedish town, Karlskrona. The result showed that all of the participating adolescents have user accounts on a social network. Furthermore it also emerged that a lot of the adolescents thought that norms existed that should be followed in a social network about how to stress oneself.

Sex equality law within the European Union is well developed and has since the Rome Treaty, given rise to several directives and other judicial acts on this matter of community law. The concepts of direct and indirect discrimination emerge from the general principles of Equal pay and Equal treatment and have been codified and amended several times until present.The lasts years, authors within the field of Equality Law has been pointing out that there is a common desire for simplification of discrimination law in Europe. The question has arisen whether this simplification could be implemented trough the introduction of a general justification defence for direct sex discrimination.The concept of direct sex discrimination - when a person of one gender is treated less favourably, on the grounds of gender, than a person of the other gender would be treated in similar circumstances - leaves no possibilities for such justification today. Indirect sex discrimination ? which arises from the equal application of neutral rules that shows an adverse impact on one group ? can be justified if the rule answers to true requirements of the job.Does the proposition that direct discrimination should be justified find support in the inconsistency of the present legislation? This paper will examine this and other questions concerning the wish for a general justification defence through studies of case law from the European Court of Justice as well as differing opinions from authors within the field of equality law..

This thesis investigates similarities and disparities between Swedish and Polish Labour Law concerning dismissals due to operational requirements and group redundancies. The study focuses on three important elements where the employers? liberty is legally infringed upon in a procedure of notice. These elements concerns the legal conditions of notice that must be fulfilled, the rules of the procedure and the rules for employment protection that is granted in connection with dismissals due to operational requirement or group redundancies. In the thesis there is a comparative map that outlines the most important rules within the Swedish and Polish legal systems concerning the subject.

Företagens personal är idag en stor resurs, i många företag en av de största, men kan trots detta inte tas upp som en tillgång enligt dagens redovisningsstandards. Det finns idag många olika normgivande organ men det är FASB (Financial Accounting Standards Board) som har sammanställt de tre kriterier som en resurs måste uppfylla för att tillgodoräknas som en tillgång i företagens redovisningar. De tre kriterierna är: att resursen skall förväntas innebära ekonomiska fördelar för företaget i framtiden, den skall kontrolleras av företaget samt att den skall ha uppkommit som en följd av en inträffad händelse. Ett av problemen med humankapitalsredovisning idag ligger i att företagen inte anses kontrollera personalen på ett sådant sätt som FASB kräver. Detta kriterium brister i och med att personalen kan gå hem när arbetsdagen är slut eller säga upp sig när det så vill.Företagen kan idag synliggöra sitt humana kapital genom en tilläggsnot eller som ett supplement till de traditionella årsredovisningarna.

Sammanfattning Bakgrund: Med bakgrund i att ideella föreningar upplever sin verksamhet som ovillkorligt skattebefriad är det intressant undersöka den faktiska medvetenhet kring skatteredovisning, och hur den påverkar föreningarnas redovisningsval. Problematiskt är att samtidigt som ideella föreningars skatteregler är likartade, finns indikationer på skillnader i såväl medvetenhet som redovisningsval föreningarna emellan.Syfte: Syftet är att ur ett institutionellt perspektiv undersöka ideella idrottsföreningars medvetenhet kring skatteredovisning. Vidare avser vi undersöka hur denna medvetenhet uttrycker sig i föreningarnas redovisningsval.Teori: Teoribildningen utgår ifrån ett institutionellt perspektiv som förklarar organisationers ageranden. Fokus ligger vid formella regler och informella normer vilka utgör institutioner som formar organisationers beteenden. Vidare förklaras också vägberoende, som kan ses som ett resultat av organisationers tendenser att följa tidigare handlingsval.Metod: Tillvägagångssättet bygger på kvalitativ metod, i form av semistrukturerade intervjuer som genomförts med tio ideella idrottsföreningar i Uppsalaregionen.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.