A contribution that is to be repaid and has been made by a shareholder should be considered disposed when the receiving company is declared bankrupt. Converting such a contribution to one that is not to be repaid should mean that the contribution is disposed to its marketvalue. It is then considered that the shareholder makes a new contribution that is not to be repaid. Hereby, the shareholder will probably make a capital loss, which should be deductible..

The purpose of this thesis is to examine how the working method partnering has been welcomed in the Swedish construction company NCC and find possible explanations to this. The theoretical background used to understand and discuss our findings mainly builds on value and network dynamics. The empirical study is of a qualitative nature and builds upon 13 semi-structured interviews and the participation in a two-day start up workshop with 21 representatives from involved parties. The study shows that partnering has been positively accepted at NCC. Possible explanations for this can be found in the contrast the method represents to the traditional way of working within the construction industry.

Unaccompanied children that arrives in Sweden are usually placed in homes for care and residence, called HVB. It is the municipality's responsibility to provide adequate care and protection for the children. The aim of the study is to examine how a workgroup on a HVB home for unaccompanied children is working to meet the needs of the children, and how the workgroup improves the children?s integration process. The study also aims to examine the emotional labour of the workgroup, which illustrates how they can manage their own emotional behavior when working with the unaccompanied children.The study is based on a qualitative approach with detailed descriptions of five semi-structured interviews with the workgroup and assistant managers.

This study is grounded in an interest in the Swedish Upper Secondary Schools? role as an educator of democratic citizens, with a specific interest in the moral and cognitive development of Upper Secondary School students. Development in these two areas is treated as results of citizenship education.The purpose of the study is to examine moral and cognitive development of students in Upper Secondary School to see if there are any structural differences to be found between the Upper Secondary School programs that are vocationally oriented and the programs that are preparing for further studies on higher levels ? since these differences have been both theoretically and empirically implied. The study is based on an enhanced version of Lawrence Kohlberg?s stages of moral development (with teachers? evaluations of students? capacity as a reference point of the students? actual level of moral development) as well as on Kieran Egan?s theory of development through the use of cognitive tools (as seen in five different ?shapes of understanding?).

AbstractThis thesis is centered on the economic condition and background of immigrants living in Sweden, with focus on Araby, Växjö. To guide us through this enormous work we formulated research questions, which are:Why have foreigners (immigrants) a greater risk of becoming economic vulnerable? How does economic vulnerability effect families with children?What strategies do families adopt under hard economic conditions? What strategies does the society adopt in assisting families, by economic aid, that are economic vulnerable?  Our sample was from a school where we administered an open ended questionnaire to selected students and we also had a comprehensive interview session with ten families in the community so as to have a complete picture of their living condition and how they think people are economically vulnerable.We concentrated on the causes, consequences and strategies of how economic vulnerability is handled by immigrants in Sweden. In our analysis we found out, though our respondents? answers, that the causes of economic vulnerable are background, language, priorities et cetera.

Abstract________________________________________________________________Författare/Author Richard TähtinenTitel/Title Youth hockey from a coach perspective. A qualitative study about coaches´appreciations concerning youth hockeyThe aim with this study is to strengthen the knowledge about coaches´ appreciationsconcerning youth hockey. This study contains interviews with three leaders that operate onthe strategic level within youth hockey and three coaches working with youth players in theages of 11 and 12. I have divided my main results into 4 categories, based on an earlier studyfrom Karin Redelius (2002). These categories include the following themes:1) Competition on the good and the bad2) The importance of winning3) Shake-out versus sports on children’s terms4) Instruction, play and learningThe main conclusions in this study show that leaders on the strategic level appreciate youthhockey in a very similar way.

The main purpose of this study is to, in the educator?s point of view, try to find out how pre-schools approach science and technology along with Information and Communication Technology (ICT). The survey was conducted based on qualitative interviews where two preschools participated, a total of seven teachers were interviewed. One of the preschools only has access to a computer, and the other preschool is able to use both computer and tablets in their preschool activities. The results of this show that the teacher?s thoughts about ICT are positive and that they consider it as an important part of their work and have many areas where it is useful.

The aim of this Master's thesis is to examine the ways in which culture and cultural policy are being articulated in the process of Lund's application to become Sweden's European Cultural Capital of 2014.I have used Dorte Skot-Hansen's three cultural political rationalities: the humanistic-, the sociological- and the instrumental rationality, as well as and Jenny Johannisson's extension of those into three cultural-political discourses, as sensitizing concepts in my analysis. The questions raised are: How are the three rationalities/discourses articulated in the chosen central documents and in the process surrounding them? Which themes and arguments dominate the chosen documents?The main objects of my study have been four texts that have been produced in the applicationprocess: a Prestudy, a Plan of action, a Broschure and a Cultural policy. Along with them local political protocols, newspaper articles and other related material have been used. The research method applied was a qualitative eclectical textual analysis with emphasis on the content and on tracing the way the rationalities were expressed in the material.The rationalities were all found to be articulated in the four texts.

This report addresses the management innovation and how shared leadership is a form of it. The report is a compilation of what shared leadership means and how two municipal organizations works with shared leadership. The two minicipal organizations are Strängnäs and Vällingby. One municipality (Strängnäs) is meanwhile this report produced during insertion of shared leadership. The other (Vällingby) has about two years experience of working with this form of leadership.

Production requires the input of capital and labour. Hence, economic growth can be assumed to follow from increased levels of these two factors. Policies aimed at increasing production may consequently successfully be focused on facilitating the accumulation of capital and labour. However, even when an economy has managed to reach the same quantities of input factors as a more prosperous neighbour, the level of the production might still differ. The explanation of this lies in what economists refers to as expression embracing the characteristics of the input factors and the conditions in which they operate.In this thesis a calculation of total factor productivity is carried out, using existing data on the Swedish FA-regions between 1990 and 2005 and the method the economist Robert Solow in the 1950?s.

The purpose of this study is to find out how teachers work with fairytales in preschools raising several questions;How would the teachers describe the literary environment at the preschools? What does theory say about the literary environment?What type of fairytales do the teachers perceive that they work with? How does theory describe these fairytales?What is the underlying purpose for teachers working with fairytales? What purposes are described in theory?My study is based on qualitative interviews conducted with three teachers working in preschool in a small town. The study is based on hermeneutic theory.  I have also used other theory to complete the study.         The teachers all see the possibility of using storytelling as a means to developing the children´ s vocabulary. Some of the teachers also use books and stories as a way of indirectly addressing ongoing personal problems.                                                                                                      The results of my study show that fairytales can be a valuable tool for personal development for children. Working with fairytales could be crucial to how children develop their curiosity and desire to learn and manage ongoing traumas in their lives.

Background:Studies show that when nurses are experiencing problems in the care of non-Swedish speaking patients, it is often due to obstacles in the communication. Studies also show that a prerequisite for adequate care is that there is a basis for a direct communication. Nurses perceive interpreters as an important link to the patient when they do not share a mutual language, the nurses perceive interpreters as a bridge in the conversation.Aim:The purpose of the study is to describe nurses' experiences of the quality of assessments done with the help of an interpreter.Method:The study was conducted through interviews with ten nurses, working at psychiatric clinics. Qualitative content analysis was used for the analysis, which resulted in five categories.Results:The analysis resulted in one theme: "it´s the interpreter who tells me and have not the feeling that the patient has" and five categories: "shades of the language", "conversation structure", "the interpreter's competence", "interpreting implementing" and "the interpreter's gender and origin". The nurses experience working with interpreters as a challenge.

Bakgrund: Investeringsbeslut är ett av de viktigaste besluten som tas av chefer i företag. Besluten grundar sig på investeringskalkyler, som ryms inom begreppet kapitalbudgetering. I företagsekonomisk litteratur beskrivs sällan samband mellan kapitalbudgetering och annan ekonomisk styrning, vilket innebär att det finns ett tomrum inom forskningsområdet. Syfte: Syftet med uppsatsen är att beskriva hur företag inom den svenska skogsindustrin utformar och använder kapitalbudgetar som beslutsunderlag samt utreda och förklara sambandet mellan kapitalbudgetering och annan ekonomisk styrning. Metod: I studien har kvalitativ metod och fallstudier använts.

The aim of this study is to investigate teachers? experiences of working with Writing to Read (WTR), and their perceptions of how pupils develop in reading and writing when they write on computers or similar devices. Another aim is to study teachers? motives for using the WTR method. The material used for analysis is four interviews with teachers who use WTR.

Good conditions in the workplace, fairness in the workplace and the social differences contribute to a general improvement in public health. A health-promoting leader is working to create a workplace that promotes health, supports its employees and contributes to their wellbeing. The purpose of this study was to investigate the first-line managers in the city of Västerås experience and deal with their conditions and obstacles in the health-promoting leadership. A qualitative approach was chosen and the selection was six first-line managers working in three different areas of the City of Västerås. Managers were interviewed by an interviewguide and the material was analyzed with a manifest content analysis, with an inductive approach.