The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

I conducted this examinasions work because I want to find out how loan to farmes are working and more specific towards younger farmers. What you have to think about before you go to the bank and what the banks are thinking about lending money to farmers. This work is based on an investment plan propasal for 20 000 laying hens on a farm in the Kalmar area. The investment plan propasals have two diffrent alternetives, one farm on 25 hectares and one on 50 hectares. I have chosen this becouse I wanted to study how the diffrent sizes of farms are changing the banks thoughts about lending money. These investment plan propasals have included four banks with questionnaire and deep interview.

The purpose of our study is to describe and understand whether, and if so, how social workers in school and in social services construct computer gaming adolescents as a social problem. We chose social workers who encounter adolescents with different problems. We have conducted qualitative interviews with vignettes to capture the social workers' reasoning about computer gaming adolescents and how they handle this in their work. The study shows that all social workers we interviewed had encountered adolescents with troubling computer gaming habits. In the study, all agree that computer gaming becomes a problem when it leads to deviant behaviour such as not going to school, staying up all night and so on.

The purpose with this study has been to get a previous knowledge about how pre-school teachers look at the impact of the picture book for children and their language development and participation at the age of three to five years. The study was carried through inquiries at a pre-school in a west Swedish urban district. The study proceed from the sociocultural theory which means that children learn by teamwork with other more experienced individuals. The result shows that the pre-school teachers consciously let the interest of the children guide the choice of books. At the same time they push for the meaning of conversation with the children.

Organizations today face big challenges as a result of increased exposure. A distinct and recognizable identity is required to differentiate. Consistent and coherent communication about what the organization stands for and where it is going is crucial if you want to succeed. This is a case study of how organizational members from two real estate companies that have merged into one, perceive their merged organization. The method is depth interviews with management representatives and focus group interviews with members from different levels of the company.

Due to the well-developed rhetoric and the relative easiness to estimate costs, cost considerations are usually more in-depth than revenue considerations when discussing strategies impact on profitability. To avoid dysfunctional companies and poorly judged strategy decisions it is necessary to develop the rhetoric of revenue considerations.By collecting data from 230 respondents in a quantitative study of two grocery stores in Mora, the study aimed to assess the relationship between choice of generic strategy and self-reported buying behavior, considering differing decision-making processes of customers.The results of the study indicate that a differentiation strategy performs better than a low-cost strategy in terms of buyer frequency, number of goods and cost of purchase. However, due to a poor data collection method, the results are weak, and should therefore be questioned. The study indicates that reliability considerations for behavioral measures should be treated in the same respect as psychological measures, and therefore illuminates the need for new methods and measures to be developed..

In the following essay I have read the drama Natten är dagens mor (The Night is the Day's Mother) by Lars Norén. My main focus has been on the older brother Georg. By using post structuralist gender theories I have sought answers to the following two questions: How is Georg's masculinity constructed and maintained, when seen from a gender perspective? What power structures arise between Georg's and the other men's masculinities? In my analysis I have approached Georg via three perspectives. First, I have by the help of Judith Butler's theory concerning gender performative actions tried to define the men's gender codes.

I Sverige tillämpas Svensk Kod för Bolagsstyrning (Koden). Denna infördes för att öka förtroendet för svenska företag på kapitalmarknaden. Uppsatsen undersöker om samband finns mellan antal avvikelser från Koden och företagens ägarstruktur. Teorier som används är institutionell teori och agentteori. Med hjälp av teorierna har hypoteser konstruerats.

The aim of this study is to explain and analyse political steering of public libraries in Swedish municipalities and the roles of politicians and administrators in this process. To fulfil this purpose five municipalities have been studied. It is argued that both politicians and administration have to be included in a study of steering and that the relation between politicians and administrators should be seen as an interplay. Planning and evaluation are discerned as the two main activities in the steering process. The material in this study consists mainly of information collected through interviews with library responsible politicians and library managers in all five municipalities.The results show that libraries are considered politically uncontroversial and that politicians see little need for political interference and steering.

This paper is about if municipal council's ideology affect steering in the municipalities of Vellinge and Fagertsa. Vellinge has for a long time been governed by Sweden's conservative party Moderaterna. Fagersta has for a long time been governed by Sweden's left party Vänsterpartiet. The main question of the paper to be answered is as follows:Is there a relation between the steering in municipalities and the ideology of the governing parties?The hypothesis is that there is a connection between what ideology the party that governs has and how the municipalities are being governed.

Title:Product abandonment ? A comparative study of five ABB-units Level:Master thesis in Business administration, spring 2011.Purpose:The purpose of this paper is to through a comparative analysis examine how different companies, within the same group, works with product abandonment and what factors influence the process.Problem:How important is situational and product specific factors in a product abandonment process in which the organizational factors are constant?Method:This study is based on primary as well as secondary data where interviews represent the primary data. Interviews, following the same interview guide, were made with five companies within the same group.Result:The results from the empirical studies presented in the text below recurring themes derived from the framework.Conclusions:Our conclusions are that the importance of product specific factors is of significant matters in a product abandonment process, even when organizational factors are constant. We base that on that although the companies are within the same group, under the same strategic direction and constructed according to the same organizational structure the product abandonment process is different for the respective companies.Keywords:Product abandonment, product deletion, product elimination, weak products, ABB .

The purpose of this Master?s thesis is to describe how Swedish public libraries use Web 2.0-tools and their experiences of using the tools. Focus of the study lies in the contact between public libraries and their patrons on the Web 2.0-tools. For the purposes of the study, the use of weblogs and MySpace were chosen for examination. The methodology used for this study was qualitative interviews.

The three post-communist states - Belarus, Moldova, and Ukraine ? have gone different ways in terms of freedom and democracy since the breakdown of the Soviet Union 1991. During these years, the state and the civil society have been fundamental actors in the struggle against, and even for, authoritarianism.A strong state with great capacity in Belarus has undermined the chances for the civil society to fulfil its task as a watchdog of the state and link between the citizens and the government.Failed authoritarianism in Moldova has led to a situation where both the state and the civil society are weak. The major problem is lack of organization and cohesion; both the state and the civil society have often been divided by ethnical differences and are therefore not strong enough to promote democracy.In Ukraine, the dominance of a strong state ended in 2004 when the Orange Revolution took place, sometimes called a ?peak of democracy? where popular mobilization and protests succeeded in it's opposition against the state.

Social enterprises make up one of the groups of participants that provide welfare services financed by public funding. The object of this study is to describe and analyze from a theoretical point of view which conditions, in what fields, by which division of responsibility and finally through what decisions these social enterprises are allocated a place in the market for social welfare services. The company that has been the object of study offers services in the field of social welfare and in employment. In the study a triangulation of qualitative methods has been used: studies of literature on the subject, recurrent interviews and observations and also reviews of documents. The results have been analyzed from theories on the space available on the market for social services, on social economy and on social capital in the form of strong, weak and bridging bonds.

AbstractWith the murder of Fadime in 2002 honor killings and honour related oppression became a subject of wide public debate. The question was raised whether the Swedish social services had the knowledge and the resources necessary to face the issue with honor related oppression.This study is about the views on honor related oppression among oppressed women and professional social workers and aims to explore the relationship between social worker and client in an honor related context. Does the risk of culture clashes pose a problem in dealing with the Swedish authorities and do Swedish social workers have the necessary tools to help the, often young, oppressed women that seek their aid? This is a qualitative study based on five individual interviews: Two former victims of honour related oppression, two professional social workers and one relative of a young girl who was the victim of an honor killing.Observations:The social workers found that they had adequate resources at hand but that awareness among employees in the social services needed to be improved.The clients felt that the help they?ve received from the social services was helpful but that more information to the public about available resources was necessary along with a better understanding of the differences between their own culture and that of the Swedish society. The clients expressed that the realization that they were being oppressed didn?t come overnight.