The alpaca is a camelid that originate from the South American highland. During recent years it?s been possible to keep alpacas in other parts of the world. Today there is a world-wide interest in alpacas, but there is still limited knowledge about this fascinating animal. There are approximately 350-400 alpacas in Sweden in 2007.

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.

This essay concerns the Celts during the Iron Age, and their ritual practice in human sacrifice. The method applied is an eclectic historic-critic reading of the few classical sources that exist together with archeological material and scholars conclusions of literal sources and archeological material. The hypothesis is that human sacrifice in the Celtic realm not is to be seen as a primitive act of violence, but that it filled a social function to preserve society and the Celtic way of life.The question this essay strives to answer is Which function/s do human sacrifice fill in a Celtic context during the Iron Age? The question is analysed with the aid of Radcliffe-Brown?s and Catherine Bell?s theories on ritual, as well as Malcolm Chapman?s postmodern ideas of the conception of the Celtic. The conclusion of the essay is that the prime functions of Celtic human sacrifice are to preserve society and the Celtic social way of life, combined with an aim to eliminate disturbing elements in that same society, such as crime and individuals who did not fit in to the social community..

Trycksår orsakar lidande för patienter och höga kostnader för sjukvården. För att förhindra uppkomst av trycksår är det viktigt att identifiera patienter med ökad risk för trycksår samt att aktivt arbeta med preventiva omvårdnadsåtgärder. Ett strukturerat arbetssätt kan göras utifrån kvalitetsregistret Senior Alerts rekommendationer. Senior Alert är inriktat på förebyggande vård av äldre över 65 år och i registret registreras bland annat risk för trycksår, planerade åtgärder samt sjuksköterskans utvärdering av de insatta åtgärderna. Syftet med studien var att kartlägga täckningsgrad, utförda riskbedömningar och planerade åtgärder avseende risk för trycksår i kvalitetsregistret Senior Alert.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

Kindergarden - How can we create different synergies between different fields that they can benefit from each other? What different activities will suit the kindergarden? How will our perception of the kindergarden, of its need and function in society, change?In this Degree Project in Architecture I will be investigating the combination of the kindergarden together with a restaurant and a dance studio. I believe these activities will harmonize since they have overlapping benefits: We all eat, move and grow.With the new architectural activities in mind, I will further investigate the importance of the kindergarden as a part of society, more specifically our perception of what function it may, may not or could fill. I share the idea with a lot of authors, scientist that we are headed toward a society where children are kept too safe, thus minimising their chance to experience and learn to cope with a harsh reality when they grow up as adults. It's ok to get hurt to an extent, as long as they do not endanger their lives..

Three main questions give the fundamental structure for this master thesis: 1) In what way is the notion of law being perceived in the following theologians respectively; David P. Scaer, Dietrich Bonhoeffer and Wolfhart Pannenberg? 2) In what way is the notion of law being perceived in the encyclical Veritatis Splendor? 3) Which similarities and divergences can be found in the respective expositions of the notion of law?For the purpose of comparison, I have employed four questions of analysis. These are: A) What is ?the law?? B) Is the law being effected, or is it working, in the world and if so - in what ways and for what purposes is it meant to serve? C) Does human beings have any capacities to understand and/or live in accordance to the law? D) Does the Gospel, perceived as the earthly life, actions, death and resurrection of Jesus Christ, effect any alteration with respect to the purpose, range, function or interpretation of the law?In order to better understand Roman-Catholic concepts of law, the treatise on law of Thomas Aquinas Summa Theologica is briefly presented.

Praktiskt arbete inom institution innebär kontinuerliga riskbedömningar och beslutsfattande av eventuella åtgärder. Denna studie syftar till att undersöka vilka uppfattningar och resonemang personal vid två särskilda ungdomshem har kring risker och riskbedömning samt vilka beslutsstrategier som tillämpas. Vidare undersöks skillnader i bedömning ur ett genusperspektiv. Kvalitativ metod tillämpas och studien omfattar tolv intervjuer. Resultaten visar att risk och riskbedömning uppfattas som mångdimensionella begrepp omfattandes samtliga aspekter i det dagliga arbetet, dock förekommer interindividuella skillnader utifrån kunskap, erfarenhet och personlighet.

The aim of this study is to describe and analyze how adults who grew up in an exposed habitat experienced their upbringing and society's efforts and how it affected them in adult life. The method that we used was qualitative interviews. This method has given us a rich material, we believe. The results were analyzed by means of the theory we used and past research in the field. All of our respondents have in common that they were insecure in childhood.  And everyone has had negative consequences of their childhood into adulthood.

Vi har undersökt ålder och erfarenhets påverkan på revisorers risk- och väsentlighetsbedömning. Tidigare studier om risktagande och dess relation till ålder och erfarenhet har visat blandade resultat, somliga forskare menar att det finns en positiv korrelation medan andra menar det motsatta. Denna uppsats grundas på en casestudie som har utförts på åtta svenska revisorer. Åldersspannet bland revisorerna i studien är 24 till 67 år. Utifrån ett fiktivt företag har revisorerna tagit fram ett väsentlighetsbelopp, samt bedömt vilka riskområden som finns i resultat- och balansräkningen.

Syftet med arbetet är att undersöka hur möjligheter till flerstämmigt lärande såg ut i ett dataunderstött samarbetsprojekt World of Warcraft i årskurs 6. Frågan angrips med hjälp av metodtriangulering, vars huvuddel består av två lektionsobservationer, vilka förstärks med lärarintervjuer samt elevernas utvärderingar. Jag konkretiserar kartläggningen med produktioner som eleverna gjorde under projektets gång. Som en övergripande teoretisk ram för undersökningen används det sociokulturella perspektivet där relevanta aspekter belyses mer ingående ? flerstämmighet, livsvärldar, lärarens roll och lärande tillsammans.

The Swedish household?s savings has increased the last couple of years, according to Statistiska centralbyrån. But the amount of households that trades on the stock market has decreased from the year 2012 to 2013. The diminished interest in stock trading carries a risk by leading to a smaller yield for the private savers, and also effect the business development and the economic growth. High brokerage fees will aggravate the ability to attract venture capital.

Feminist initiative ? an idea analysis.On the fourth of April in the year 2005 Feministic initiative (Fi) was created, it was an main response to the slow changes in the Swedish society, which claimed to establish an equal society. Equality has become one of the major indicators of a contemporary democratic society. The Swedish government has long proclaimed to reach this goal, but even though Sweden currently lies in the front among the democratic societies, while you consider equality issues, especially between the sexes, there is still a lot that need to be done in the Swedish society. Feministic initiative began as an organization and established a political party and participated in the election during the year 2006, but failed to reach a place in the parliament.

The purpose of this thesis is to expose the political myth in the West about the ageing population seen as a threat against the welfare society. To do so I have described what a political myth is, and showed how it is presented in the most influential newspapers and organisations in the West. I have also presented alternative perspectives to the dominating view on the ageing population and it's impacts on welfare. In this way I have tried to point out that the subject has a political dimension. In the thesis last section I compare the message presented in the newspapers and the organisations with the characteristics of a political myth.

Titel: Individuellt pensionssparande - Där förväntad avkastning inte kan förutspås Datum för seminarium: 1:a februari 2007 Ämne/Kurs. Finansiell ekonomi, kandidatuppsats 10p Författare: Charlotte Engqvist och Carolin Hellström Handledare: Hossein Asgharian, Nationalekonomiska institutionen, Ekonomihögskolan Lund Syfte: Syftet med studien är att undersöka värdeutvecklingen hos ett antal portföljer som ärkonstruerade enligt bankernas rekommendationer för det individuella pensionssparandet. Vikten läggs på att med Value at Risk ta reda på ett möjligt sämsta utfall som är ett resultat av placering i olika risknivåer. Metod: Vi har för var och en av de tre utvalda bankerna utfört en simulering baserad utifrånderas rekommendationer. Hänsyn har tagits till individers olika riskbenägenhet samt en begränsad tidshorisont.