Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

This study focuses on the internal marketing and how it affects the complaints by companies? communication control. Our purpose with this subject is to increase the understanding of which components affects the relation between internal marketing, communication control and complaints. We have chosen the subject, internal marketing because it caught our interest in an earlier course. On the basis of the literature of costumer complaint there have not been so much research about it and that is why we have chosen this perspective on internal marketing.This study is based on a qualitative approach.

The aim of this study is to understand which strategies helped women escape honourbased violence, by reading the autobiographies of seven women. Honourbased violence is a relatively new problem in Sweden, but it has existed for a long time. According to FN (2012) 5000 women are murdered every year in the name of honour. Honourbased violence is about maintaining the honour of the family. Womens sexuality is connected to men´s honour, and because of that they are not allowed to express it.

Magnetiskresonanstomografi, MRI, är en användbar teknik inom flera områden, i denna uppsats ligger fokus på användning inom medicin. Fysiken som ligger bakom MRI presenteras, som t ex uppdelning av energinivåer och kärnmagnetiskresonans. Uppbyggnad och tekniken som ligger bakom MRI har även studeras. Sedan har det gjorts jämförelse mellan MRI, röntgen och datortomografi. Utöver litteraturstudierna har simulering gjorts. I denna del har en modell för hjärnan byggts i programmet Comsol Multiphysics.

The purpose of this study is to examine a preschool's work to counteract traditional gender roles, which strategies are used and how norms about gender roles are produced and treated. The study also examines whether the preschool has an intersectional perspective in it's gender work, which analyzes how they relate to other categories such as ethnicity, race, class, age and sexuality in their work. I have been observing and conducting four interviews with teachers at a preschool with a gender profile. In my analysis I have used Foucault's theories about discourse and power. The results show that the informants had a high awareness of gender and that the main strategies used were: an individual perspective, seeing the individual and not the sex, and a gender-neutral strategy, removing everything that is gendered, for example, in language and environment.

Idag upplever nästan av alla kvinnor och män i Sverige sitt arbete som psykiskt påfrestande enligt Arbetsmiljöverkets undersökning om den svenska arbetsmiljön, främst individer i tjänstemannasektorn. Denna kvalitativa studie avser att undersöka juristers psykosociala arbetsmiljö i relation till krav, kontroll och stöd, för att slutligen se om det finns könsskillnader i hur arbetsreateradstress upplevs och hanteras. För att nå förståelse för individens subjektiva upplevelse av sin psykosociala arbetsmiljö så används en fenomenologisk ansats där empirin samlades in genom teoretiskt öppna intervjuer. Informanterna bestod av åtta jurister, fyra kvinnor och fyra män, verksamma i både privat och offentlig sektor. Intervjuerna analyserades deduktivt utifrån teorin Krav-kontroll-stödmodellen och modellen coping, men även induktivt för att få en fullständig förståelse.

The study examines conceptions of identity among girls with foreign background. The aim was to study how identity is understood by the girls based on ethnicity, images of the origin, the value of gender and the meaning of the family. The theoretical approach was post-colonial theory based on Stuart Hall in combination with gender theory by Yvonne Hirdman. The study was conducted using qualitative individual interviews of open character with six girls. They were aged 17-18 years old and were born in Sweden or had lived here since the age of six.

The aim of this master thesis is to investigate how parents? in multilingual families perceive language learning and reading for young children, and how their practice of this can be understood in relation to their language situation and cultural background.This study focuses on the interaction between parents? and young children in the light of the literacy practice. Important concepts such as early childhood literacy and family literacy have been used to study language, culture and literacy practice as phenomena that interact. The theoretical framework is a sociocultural perspective. Through qualitative interviews with seven parents?, it was found that multilingual families have a strong ambition for their children to learn all the languages spoken in the family.

Background: Each year approximately 30 000 people suffer from stroke in Sweden, often with substantial mental and physical consequences. Those who suffered from stroke handled the situation by mourning what they had lost and by accepting their changed body and life situation. For those who provide care for people who has suffered a stroke help and support was required. The caring science perspective was based upon caring and suffering. Aim: The purpose of this study was to describe family caregivers? experiences of caring for persons who had suffered a stroke.

Syftet med denna studie är att ta reda på huruvida det föreligger en skillnad i företagsprestation mellan familjeföretag och icke-familjeföretag. För att göra detta har en kvantitativ metod tillämpats. Undersökningsåren är 2003-2011 och företagen som har undersökts har varit små och medelstora företag på den svenska marknaden. Slutsatsen är att det inte föreligger någon prestationsskillnad mellan familjeföretag och icke-familjeföretag..

Literature and studies exist on how to create services in the best interest of the client or how these services have an impact on individuals. They are however mainly from a social work professional stand point and rarely from how clients would develop and create the services that can imply a life change for them. Especially when working with children under 18 years old issues of agency and age that can result in the disregard of the Convention on the Right of the Child (UNCRC). The target group of this study is therefore youth between the ages of 15 to 17 years old in three cities across Sweden to allow them to voice their opinion and experience of being in treatment. Resulting from that is the aim of this study ? to investigate how an intensive treatment method like Multisystemic Therapy is described from a client?s point of view.

Älvdalens Savings Forest was formed in the late 1800's. During this time the country was conducting the first major land reform in Sweden, namely the redistribution of arable land through government action. In Älvdalen people saw an opportunity to form Savings Forest, that is jointly owned forests, where everyone would get part of the proceeds. The yield in the first place would cover were costs to manage and monitor the forest and to the measures to ensure regrowth and improve the forests. You could also use the proceeds to develop the area and make it easier for the population to manage their forest. In early summer, a survey was sent to all the members of Älvdalens Savings Forest.

AbstractTitle: Coach, vän eller både och? ? en kvalitativ studie om coachning inom arbetslivetAuthors: Jonas Näslund & David ÖhrlingTutors: Ulla Moberg & Larsåke LarssonPurposeThe purpose of this thesis is to examine how coaching in working life serves, aiming to find what influences the interaction between coach and client. To seek to answer the purpose we raised a number of research questions which discussed, among other the coach's intentions and the parties' relationship.TheoriesThis thesis is based on a number of different theories, where the Leader-member Exchange Theory is considered the main theory. LMX is used when studying the relationship between a manager and an employee. Other theories used in this thesis are for example the Social exchange theory and one-on-one-coaching.MethodThe methods used in this thesis are semi-structured interviews, observations and recordings of coaching sessions.

This survey tries to find out if and how we can be influenced of extreme low and strong frequencies in the area 0-40 Hz. A group of 52 teachers/musicstudents and non musicstudents was trying to assess what they thought, experiences and tried to describe why they thought as they did, when they listen on three different versions of same musical piece. Without low frequent bass, original and strengthened bass, randomly mixed. Several different musical pieces was used in same survey. The work also makes a commitment to theories about the people's hearing and the will of ?selfmotion?.

The main purpose with the essay is to look into NATO and annalise how the organisation haschanged it´s security policy work process today 2015, seen from two different world eventsduring the period 1989-2015, the collapse of the Berlin wall and war in Afghanistan. Purposeand issuses also apply based on two theories Anarchymodel and World society model. In orderto highlight two different ways to see NATO:s security policy work process over time untilthe present day.Issues:? How did the fall of Berlin wall in 1989 change NATO:s security policy work process?? How did the war in Afghanistan in 2001 change NATO:s security policy work process?The essay is a qualitative method literature review describing NATO as an organisation andworld events that had impact on NATO over time.The result show that NATO has shifled it´s borders further fast because ?new? membercountries from the former Soviet Union are party members. NATO has moved closer toRussia, and increased in momentum.