The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

It is common that patients experience emotional reactions as agony and anxiety after an acute myocardial infarction. Only a few studies related to the support in the acute stage have been made. The aim was to describe how nurses declared their support to patients with acute myocardial infarction in the acute stage. The used method was semi structured interviews with seven nurses in an Emergency ward in South of Sweden. The material was processed and analysed with inspiration from content analysis and produced two main themes.

The municipality of Falkenberg is a result of a unification of several smaller municipalities in 1971, each one with a small library. This left Falkenberg with an unusual large amount of smaller branch libraries. The object of this thesis is to describe and try to understand the political conflicts that have erupted during the period 1971-1994. Through a case study containing press clippings from the local newspaper, different reports, political meeting protocols, a historical background of the library and a study of library specific norms and regulations I can create an image of the heated debate. The participants in this debate can be divided into politicians and civil servants and the conflict circles round the fact that from an economical perspective, there is not enough budget to keep all the small, local libraries.

The artistic subjects disappeared from the obligatory curriculum of the Swedish secondary school in 2011. The purpose of this work is to analyze to which extent the new curriculum Lgy11 is based on scientific results when it comes to the role the aesthetics were given. This paper analyzes the documents that preceded the reform, such as Government Reports and Interpellation Debates, for a start. It continues with an analysis of an interdisciplinary group of researchers, whose scientific work include research of impacts of art and art education in ordinary education and learning in a more holistic perspective. Finally an analysis of the curriculum itself is made.

The virus-mediated disease Rift Valley fever (RVF) was discovered during an outbreak in Kenya in the 1930s. Since then it has spread to most parts of Sub-Saharan Africa, and in the last decades several outbreaks have caused economic and health issues in Africa, Yemen and Saudi-Arabia. The disease mainly affects domestic livestock, causing abortions, but is also a zoonosis. To be able to control the spread of the disease it is important with surveillance for better knowledge about the distribution and virus circulation even in inter-epidemic/epizootic periods. The human population is growing, and people and their livestock constantly move closer to areas with wild animals which act as reservoirs for different viruses. Also, humans and their animals often get within reach for arthropod vectors, hosting or carrying viruses.

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.

Different reports imply that the Roma are an excluded group in numerous areas of both Sweden and Europe. Efforts have been done through the centuries without given intentional results. The past 12 years as a Swedish national minority have not diminished the gap between the Roma and the majority society. How does Sweden create and operate its minority policy especially towards the Roma? We have studied international and national minority policy to see how it is described and implemented in the municipality work.

Sexual harassments have since long been an issue all over the world and schools have not been an exception. Reports from Swedish secondary schools show how 47% of the female pupils state that they have, sometime during their time in school, been the victim of sexual harassment. Other studies claim that pupils exposed to sexual harassments will develop low self-esteem and a decreased sense of self. The Swedish curriculum state that all children shall have the right to a harassment free school environment, but still many pupils claim to be exposed to sexual harassment in school. Several studies have theorized about why sexual harassment is so prevalent in schools but what do the pupils think? This study aims to reveal and analyze pupil opinions about sexual harassment; what do they think it is and why do they think it occurs? This will be done from a post-structural feminist point of view with focus on the shaping of identity among the respondents.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

The academic underachievement of looked after children is well known. By involving foster carers in a Paired Reading intervention a Swedish project tried to address this issue, replicating a successful British trial. The aim of my thesis was to study the variations in the foster carers? experiences of this literacy intervention. Reading reports from 100 children were collected and qualitative interviews with 15 foster parents were analyzed using concepts from motivational psychology.

This candidate thesis contains the possibility of expand the Swedish photovoltaic market through photovoltaic cooperatives and a photovoltaic exchange. In the current situation there is a lot of problems with production of electricity from photovoltaic, that?s why we show some possibilities how to avoid these. To understand the problem with photovoltaic produced electricity we first give you a background.We show how to expand the Swedish photovoltaic market by describing how a photovoltaic cooperative and photovoltaic exchange could work in Sweden. It have been confirmed from our market research that the interest of photovoltaic cooperative and exchange is high.To find out how profitable photovoltaic is in Sweden, have three projections been made.

This paper describes Tempus Custode, a smartphone application with which the user may register working hours and travel time during the work day. The application communicates with a database via a server. The data stored in the database may be manipulated using an administrator tool, mainly for the composition of time reports. In this way, the user?s task of time reporting his day is greatly simplified.The application is able to automatically discriminate between work time and travel time, as it continuously fetches positioning data from the smartphone GPS receiver.

The purpose of this study is to examine discussions held by politicians and experts concerning the concepts Christian ethics and western humanism. I will examine the argumentation for and against the concepts Christian ethics and western humanism, which finally ended in a resolution of using these concepts in the curriculum Lpo/Lpf 94. In this study I am using a qualitative method to examine how different opinions and views are expressed in two different committee reports, initiated by the Ministry of Education, as well as protocols from the debate in the Swedish Parliament.I will attempt to elucidate the political views of these concepts, which will become an integral part of the base of values in the curriculum. Results show that the politicians are unanimous regarding the content itself, but disagree of the thought of establishing the base of values in Christian ethics. But the discussion is ambiguous because the opinion of the politicians is that the concepts, especially Christian ethics, stand for general human values.

The purpose of the study is to investigate how social workers within different areas of work in Malmö, who comes in contact with persons who have been subject to honour-related violence, sees the problem, if they have any special view on the cause of the violence and investigate the efforts which are offered to individuals who have been or are subject to honour-related violence. I wanted to investigate if there exists a universal view among social workers in Malmö of the definition of and way of working with persons affected by honour-related violence. Various reports show that there exists great disagreement among debaters as well as social workers regarding the definition of honour-related violence. There are also different sentiments about the cause of honour-related violence within research. I conducted four interviews on five individuals employed within different areas of work in Malmö which comes in contact with girls and women who have been subject to honour-related violence. My study shows that there exists great dissent among social workers regarding the term honour-related violence, the cause of the problem and the concerned areas of work works with different ways with persons which they come in contact with..

Dilated cardiomyopathy (DCM) is the second most common heart disease in dogs. Since the disease is seen more frequently in certain breeds, among them Newfoundland dogs, a genetic factor is suspected. This study was partly undertaken to investigate whether there is a significant sex predilection regarding DCM. Moreover, the difference in mean age of death between male dogs and females with DCM was investigated, as well as males and females dying from DCM compared to dying from other reasons (i.e. without DCM).