Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.

Hasselapedagogy mission in society, as a collective activity, is to help young people in LVU-care. Young people who are in need of help have shown abnormal behavior and thus become analyzed and sentenced for custodial care. The analysis and the establishment of the young people go after the rules for how a healthy life should look like. This means that there is an understanding in society about how we should live in order to fit into society. There is knowledge of normal and abnormal behavior in linguistic structures.

AbstractThis is a story about the Swedish Prime Minister Olof Palme and his struggle against USA´s war in Vietnam in the late 60´s and the early 70´s. We follow the young Palme from his childhood to his travels to America and Asia, there he learns what true poverty means. Further we see Palme change side from his conservative background to a new social idealist. In Prag he learns to truly mistrust communism, an ideology he later in life paradoxical will be accused to stand for. Palme´s politic interests seems to take a great step forward when he starts to write articles in the Swedish newspaper Svenska Dagbladet, there he?s writings take more and more colour from Palme´s own politic stands.

Blood sampling is one of the most important diagnostic tools in veterinary medicine, and this is also true for avian medicine. A properly collected and handled venous sample can be used for serology, biochemistry and electrolyte analysis, as well as for blood smears, packed cell volume and cell differentiation. Caring for sick birds is a challenge for all veterinary staff. Many birds are easily stressed individuals, and to a very ill bird a big increase in stress level can even be fatal. Avian patients who are presented in a veterinary clinic are often in a poor condition, and blood sampling is an invasive procedure that can cause stress to the patient.

Results from previous studies have shown that people with depression tend to have impaired executive functions, although it's not clear whether this is also true for mild depression in young people. The main purpose of this study was to investigate the relationship between mild depressive symptoms and executive functions in young individuals. 60 participants, between 18-33 years of age, took part in this study. They were divided into two groups; a "depressed group" (n = 8), with mildly depressed subjects, and a "none-depressed group" (n = 52). The depressed group was significantly impaired on several executive tests, namely TMT A (p = 0,025), TMT B (p = 0,040), FAS (p = 0,002), WAIS-R Digit Span Backwards (p = 0,047) and CWTa - subtest colour naming (p = 0,001), which evaluated abilities such as shifting, verbal fluency, working memory, attention and mental flexibility.

The vast majority of parents want their children to succeed and become successful in one way or the other. The very first is that the child will graduate from school. In today?s society which is characterized by career-driven parents, especially mothers, one wonders if somewhere along the way parents are prioritizing their own careers over their children?s school achievements. This might be true in some cases, but in others it could merely be that parents are expecting more from their children?s future.

We conducted this study because a new school reform begins in 2011. Our study is in between 1960 - 2011. The survey methodology is the following; we use literature, previous studies and curricula. Rating has returned to a more equitable system. This means that the range has decreased in each grade level. Industry has been involved and affected programs and curricula. Short courses have disappeared and GY11kommer to tighten eligibility requirements. This places greater demands on schools and students. The new grading scale will be fairer to the students. The courses have been following the development of society. It is also true that businesses have had opportunities to customize programs for their purposes, so that they have professionals with the basic knowledge they need.

Finanskrisen som utlo?stes ho?sten 2008 av en alltfo?r genero?s utla?ningspolitik av banker och finansiella institut ledde till att deras verksamheter blev ifra?gasatta. Kritik riktades bland annat gentemot IFRS regelverk och da? framfo?rallt va?rdering till verkligt va?rde som enligt vissa hade bidragit till krisens omfattning. Kritiken bestod fra?mst i att redovisningsmetoden till stor del bygger pa? subjektiva bedo?mningar av tillga?ngar som a?r sva?ra att verifiera fo?r utomsta?ende intressenter.

Tidigare forskning visar att resultatmanipulering i form av big bath fo?rekommer vid omstruktureringar av fo?retagens ledning. Det inneba?r att ledningen pa?verkar resultatet negativt genom att realisera stora enga?ngskostnader. I och med info?randet av redovisningsstandarderna IFRS 3 och IAS 36 ga?llande nedskrivningspro?vning av goodwill kan va?rderingens flexibilitet anva?ndas i egenintresse som ett verktyg fo?r big bath.

The aim of this master?s thesis is to analyse the construction of European identity in three ofcontemporary EU initiated projects for the digitisation of collections from museums, archives, andlibraries. The source material consists of the web pages of the projects Minerva, MICHAEL, andEuropeana, as well as some other policy documents on digitisation and access from EU authorities.Theories on nationalism and construction of heritage are used as an overall context to the problem.After a brief description of the mentioned projects, the author undertakes an analysis of theways that the concept of ?European heritage? is depicted in the source material. The result is thefollowing: normally, the true European heritage is considered being united even though it isdiveded culturally, historically and linguistically.

Background: An effective management of the healthcare's organization on one disaster site is considered as a condition in order to decrease damages and suffering at them as been hit of an accident. In KAMEDO-reports is described true accidents, how among other thing organizational parts been implemented and evaluations of which importance different decisions had. Aim: The aim of the study was to examine KAMEDO-reports concerning prehospital medical management on disaster sites. Method: Eight KAMEDO-reports was examined with focus on organization and management. Results: Four areas in which all could be influenced by the healthcare personnel in leading position was described: Management and Co-operation, Load and Go - Stay and Play, Priority and Triage.

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

This is a study about source criticism in Swedish health magazines in 2014 which is based on Torsten Thuréns positivist philosophy of science and formulations about source criticism. The thesis was based on the hypothesis that the Swedish health magazines are inadequate in their source-critical approach. To prove or disprove the hypothesis a quantitative content analysis of one hundred articles was made. The quantitative content analysis was based on twelve variables and the results showed that the hypothesis to some extent was true. The magazines reported their sources in most cases, but the majority of the sources consisted of various authorities such as doctors, psychologists, and personal trainers.

The aim of this thesis is to examine the theoretical developments on social entrepreneurship. Our purpose is to create a better understanding of the phenomenon leading to new insights. We have categorized the knowledge of the concept into social economy, social ownership, social innovation and social missions. Drawing from our theoretical review we have chosen four empirical illustrations, Grameen Bank, Wikipedia, Basta Arbetskooperativ, Jörn Hälsogemenskap, and we have shown how these fit into the general description of the social entrepreneur. With help of our illustrations we show that it is complicated to pin point the core of social entrepreneurship as they each have separate structures, innovations, social missions and operate close to different sectors.

The varieties of paint are today very big, but many of the more popular paints are less than environmental friendly. The uses of fossilized fuel in paints are common because these paints dry fast and are color true. It would be beneficial for the environment if more renewable source were used to produce paint. Linseed oil is an old base for oil paints. It is renewable and easily procured.