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.

The aim of this bachelor thesis is to examine the current situation as regarding the political equality in Iran. The method of this reaserch is based on a single-case studie wich grounds in secondary sources. The analysis of this paper is based on fields that concern political equality which in this study will focus on the right to vote, candidacies in the parliament election 2004 and the presidential election 2005. A democracy theory by Jack Lively is used to analyze the political equality in Iran´s political system.The Iranian regim is strongly criticized by the goverments in the Western world and NGO´s for the situation of the democracy and the human rights in the country. Despite the criticism, Iran still continues in the same political direction, although the democracy has gained a stronger role in the political sphere.

The study aims to investigate student participation as a tool for democratic development in secondary school from a student perspective. Furthermore, students' perceptions of the school's work with student participation in formal and informal contexts are also investigated, with basis in the teaching structure. The results are based on interviews conducted with students who all attend the same class in their last year of high school. Subsequently, an analysis is made based mainly on three different theories: democracy, curricula and sociocultural theory. The result shows that students feel that they are able to practice student participation but the amount of influence they get differs between individuals depending on devotion and commitment.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Intention: The purpose of this thesis is to see if an active investment decision in the Swedish Premium Pension System would result in a higher return than a non-active investment decision. A non-active investment decision is equivalent to leaving the money in AP7 Premium Savings Fund.Method: This thesis is a statistical analysis and has a descriptive character in which the calculations are based on secondary data, thus the thesis has a quantitative character. Furthermore three active portfolios in different risk categories have been chosen. These portfolios are compared with the AP7 Premium Savings Fund?s returns.

This masters thesis aims to investigate how upper secondary school pupils experience their information seeking in a school context without access to a school library. It is the pupils own thoughts and opinions about information seeking and criticism of the sources that is the main focus. The literature that has been used consists of material from research concerning youth and different aspects of information seeking such as the information seeking process, information seeking on the web, criticism of the sources and how pupils interact with other people in order to acquire information. The method that has been used is group interviews. Twelve pupils from an independent school without access to a school library have been interviewed in groups of three.

The object of this study has been to establish whether there is a correlation between a teachers efforts in presenting, working with and creating a connection to ?real life? when working with fictional texts. A further hypothesis is that presentation, realization and the follow up activities has a correspondence to how well the goals for the lesson are achieved. In order to achieve the presented objects the methods of observation and interview are chosen. Firstly classroom observations are made and subsequently interviews with teachers that struggle with these questions on a regular basis are conducted.

Ljungdahl, Hans och Nilsson, Marcus (2007) Mediekompetens i skolan. (Media Literacy in Secondary School Eduation). Skolutveckling och ledarskap 90p, Malmö Högskola. Syftet med detta examensarbete är att undersöka om begreppet media literacy har relevans för skolan och vilket utrymme det ges i undervisningssammanhang i skolan. Vi vill samtidigt öka vår kunskap inom området.

Primär hypotyreos är i Sverige en folksjukdom som främst drabbar kvinnor i alla åldrar. Sjukdomens symtom är omfattande och kan ge allvarliga konsekvenser för patientens hälsa om sjukdomen inte upptäcks och behandlas i tid. Symptom som sjukdomen uppvisar påverkar patientens livskvalitet. Sjuksköterskans ansvar är att främja patientens livskvalitet genom att bland annat hjälpa individen med anpassningen till de förändringar som sjukdomen medför. Syftet med denna litteraturstudie är att belysa hur primär hypotyreos påverkar livskvalitet hos vuxna individer.

Primär hypotyreos är i Sverige en folksjukdom som främst drabbar kvinnor i alla åldrar. Sjukdomens symtom är omfattande och kan ge allvarliga konsekvenser för patientens hälsa om sjukdomen inte upptäcks och behandlas i tid. Symptom som sjukdomen uppvisar påverkar patientens livskvalitet. Sjuksköterskans ansvar är att främja patientens livskvalitet genom att bland annat hjälpa individen med anpassningen till de förändringar som sjukdomen medför. Syftet med denna litteraturstudie är att belysa hur primär hypotyreos påverkar livskvalitet hos vuxna individer.

The essay discusses underlying racism in the Swedish community and has, as a specific purpose, to illustrate and analyze how images of immigrants are constructed in a local setting. The questions at issue are: What established conceptions about racism exist and how are immigrants described by the youth in Sweden? Which racist manifestations are evident? To answer these questions, twelve interviews with students from an upper secondary school in Lund are done. Discourse analysis and other central aspects to alienation such as categorization and stereotyping, concepts about ?the Others? and underlying racism, have been used to analyze the interviews.

I vårt examensarbete har vi genusgranskat två läroböcker som används i gymnasieskolan. Den ena heter Escalade 1 och används i steg 1 i franska och den andra heter Give ?n? Take: Reader och används i engelska kurs A på yrkesprogrammen. Frågan vi har ställt oss är hur bilden av mannen respektive kvinnan förmedlas i både bild och text i läroböckerna samt om böckerna lever upp till de krav som styrkdokumenten ställer på jämställdhet mellan könen.Vi har kommit fram till att läroböckerna bevarar den traditionella begränsningen som finns på grund av kön där mannen framhålls på bekostnad av kvinnan vilket förmedlar en bild av att mannen och kvinnan inte är lika mycket värda och inte heller har samma möjligheter. Dessutom framställs kvinnan som mer emotionell än rationell och mannen saknar till stor del känsloregister.

The purpose of this thesis is to explore pupils' motivation for participating in Physical Education. The thesis also investigates the definitions of sport and health and to what extent pupils make any connection between the school subject physical education and their own physical and health status. A semi-structured interview was carried out with thirteen upper secondary school pupils with special needs on the Individual Programme. The interviews were recorded digitally and then analyzed. The results show that there is no unified definition of the school subject among the pupils.

As part of the project Self esteem and Life circumstances among teenagers (started by Johnsson, Lundh & Wångby at Lund University in 2006) results from pilot studies of expressive writing (intervention initially created by Pennebaker and Beall, 1986) among adolescents in six secondary school classes in Sweden were investigated. The study describes changes from pre-test to follow-up on adapted versions of Emotion Regulation Questionnaire and Emotional Tone Index. Different strategies for emotion regulation are focused: voluntary and involuntary engagement and voluntary disengagement (Connor-Smith, Compas, Wadsworth, Harding Thomsen & Saltzman, 2000). The study is explorative. Results show a tendency towards more frequent diary use at follow-up for participants in expressive writing.

Den du är, inte den du förväntas vara ? en kvalitativ studie av läroböcker i religionskunskap och dess behandling av kön, sexualitet och etnicitet (Who you are, not who you are expected to be - a qualitative studie of textbooks in religious studies and the treatment of gender, sexuality and ethnicithy) is a qualitative study with the primary focus to examine textbooks as a resource for the teacher. Focus is put on how gender, sexuality and ethnicity is portrayed in textbooks for religious studies in upper secondary school. The textbooks are also examined as a resource based on their usefulness. To do this a hermeneutic approach was taken and the textbooks were studied based on the knowledge they provided and their readability.