1000 resultados para Program budgeting


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In 2000 when Sweden signed the Framework Convention for the Protection of National Minorities the Roma minority became one of the acknowledged national minorities in the country. It meant that the rights of the Roma mi-nority would be safeguarded and the knowledge of its history and culture would be spread. In that context, the Swedish school, with its founded as-signment of democracy, was given an important role. The education was to communicate the multicultural values of the society and to make visible the history and culture of the Roma minority. The school books used in teaching today do not meet these demands. The view of the Roma minority given in school books is often inadequate and simplified. The present study will therefore examine a different type of edu-cational material used in schools and teaching, The Swedish Educational Broadcasting Company‟s programs of history and social studies regarding the Roma minority. Starting in postcolonial theory as well as critical dis-course analysis the study examines how the picture of the Roma cultural and ethnic identity in the Swedish Educational Broadcasting Company‟s material has been displayed and possibly changed during the period of 1975 to 2013. The results show a picture of Roma which, both in form and content, con-sists of some clearly demarcated discursive categories. The obvious continui-ty of the categories gives a picture of static and invariable Roma identity. At the same time this unambiguous picture is broken both by giving the existing discourses new meaning and also adding new discourses. The complexity and nuances become more prominent and the Roma identity is integrated in common Swedish history telling. The changes in the view of Roma, given by the Swedish Educational Broadcasting Company, can mainly be explained by the change of the Swedish immigration and minority policy and, as a conse-quence of this, the change of the school‟s mission regarding knowledge communication of Sweden as a multicultural country.

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Projektet syftar till att belysa olika aktörsperspektiv på implementering av och arbetet med socioemotionella program i den kommunala grundskolan och förskolan. Studien består av fem delstudier av fem kommunala verksamheter där arbete med socioemotionella program har ägt rum. Studien har en etnografisk design. Resultatet visar att implementeringsprocessen har sett olika ut i de studerade verksamheterna gällande initiativ till arbetet (uppifrån och ned, nedifrån och upp eller både och). Gemensamt i samtliga verksamheter var dock att det manualbaserade arbetet infördes utan granskning eller diskussion, vare sig på central kommunal nivå eller ute i verksamheterna. Vidare visar resultatet att många lärare till en början välkomnade manualbaserade program för att få tillgång till verktyg för systematiskt arbete med socioemotionella frågor, men att de snart fann svårigheter att omsätta övningarna på ett meningsfullt och etiskt försvarbart sätt för barnen och eleverna i verksamheten. Lärare uttrycker också osäkerhet gällande vilken skillnad de anser att programmen gjort för barnen/eleverna. Många barn och elever var kritiska mot programmen; barnen i förskolan hade svårt att sätta ord på vad de lärde sig av programmen och eleverna på högstadiet var öppet kritiskta till programarbetet. Eleverna i år tre och fem uttryckte däremot i mer positiva ordalag om det socioemotionella arbetet de tagit del av; deras svar ligger ofta i linje med de motiveringar för programmet som finns i programmen själva och bland lärare. Dessa elever uppvisar därmed ha tillägnat sig en diskursiv kompetens i sitt tal om programarbetet. I rapporten diskuteras också vilka implikationer programarbetet medfört dels för lärarprofessionaliteten, dels för realiserandet av skolans normativa uppdrag.  

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In this paper Swedish listed companies’ use of capital budgeting and cost of capital estimation methods in 2005 and 2008 are examined. The relation between company characteristics and choice of methods is investigated and both within-country longitudinal and cross-country comparisons are made. Larger companies seem to have used capital budgeting methods more frequently than smaller companies. When compared to U.S. and continental European companies, Swedish listed companies employed capital budgeting methods less frequently. In 2005 the most common method for establishing the cost of equity was by asking the investors what return they required. By 2008 CAPM was instead the most utilised method, which could indicate greater sophistication. The use of project risk when evaluating investments also seems to have gained in popularity, while the use of company risk declined. Overall, the use of sophisticated capital budgeting and cost of capital estimation methods seem to be rising and the use of less sophisticated methods declining.

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In 1977, when teacher education inSwedenwas incorporated into the university system, the main reason was to transform it into an academic tradition. Now, nearly 30 years later, there is still tension between the academic and the vocational tradition; they show up as different and separated elements in a program that is meant to prepare students for a career as a teacher and for a possible future career as a researcher in this field. This tension gives rise to a risk of allowing parallel “tracks” to develop and of isolating the degree thesis work from other courses. On the teacher-training program in which we are involved, close co-operation with partner-schools, where the practical part of the program takes place, has been established. Here, the students´ degree theses are an important factor in making this co-operation work on a concrete level. Accordingly, the purpose of the degree thesis is both to reflect problems in schools and contribute to better teaching in the individual school, but also to offer relevant educational subject matter to the students, which may be adapted as an element in the university’s research environments. From these points of view, the degree thesis is an important part of teacher education and rather more than just a single course. The degree thesis should be an element that gives the students an opportunity to show that they have reached central goals in the teacher education program. It should also be an integral part in the development of critical and scholarly thinking, deepening pedagogical and didactic knowledge and giving the students an opportunity to apply research methods. We will here use two minor case studies: one that compares teacher education programs in five Swedish universities and one minor study at one of those universities, in order to elaborate on the questions: - What purpose has a degree thesis and what role does it play in teacher education? - What criteria are relevant to assessing a degree thesis and what qualities do the degree theses have? - Is it possible to assess a degree thesis fairly and what happens to students who do not pass? - How could the degree thesis be used to improve the contact between the teacher education program and its partner schools in order to contribute to the development of the individual school?

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Although the need to make health services more accessible to persons who have migrated has been identified, knowledge about health-promotion programs (HPPs) from the perspective of older persons born abroad is lacking. This study explores the design experiences and content implemented in an adapted version of a group-based HPP developed in a researcher-community partnership. Fourteen persons aged 70-83 years or older who had migrated to Sweden from Finland or the Balkan Peninsula were included. A grounded theory approach guided the data collection and analysis. The findings showed how participants and personnel jointly helped raise awareness. The participants experienced three key processes that could open doors to awareness: enabling community, providing opportunities to understand and be understood, and confirming human values and abilities. Depending on how the HPP content and design are being shaped by the group, the key processes could both inhibit or encourage opening doors to awareness. Therefore, this study provides key insights into how to enable health by deepening the understanding of how the exchange of health-promoting messages is experienced to be facilitated or hindered. This study adds to the scientific knowledge base of how the design and content of HPP may support and recognize the capabilities of persons aging in the context of migration.

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Purpose: This paper aims to extend and contribute to prior research on the association between company characteristics and choice of capital budgeting methods (CBMs). Design/methodology/approach: A multivariate regression analysis on questionnaire data from 2005 and 2008 is used to study which factors determine the choice of CBMs in Swedish listed companies. Findings: Our results supported hypotheses that Swedish listed companies have become more sophisticated over the years (or at least less unsophisticated) which indicates a closing of the theory-practice gap; that companies with greater leverage used payback more often; and that companies with stricter debt targets and less management ownership employed accounting rate of return more frequent. Moreover, larger companies used CBMs more often. Originality/value: The paper contributes to prior research within this field by being the first Swedish study to examine the association between use of CBMs and as many as twelve independent variables, including changes over time, by using multivariate regression analysis. The results are compared to a US and a continental European study.

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This article reports on an evaluation of a cognitive behavioral program for the treatment of sexual dysfunction. Frequency data are provided on the sexual dysfunction of 95 males (mean age = 41.6 years) and 105 females (mean age = 36.4 years). The effectiveness of a cognitive behavioral program among 45 sexually dysfunctional males (mean age = 39.9 years) and 54 sexually dysfunctional females (mean age = 36.2 years) was assessed. The results demonstrated that, after therapy, respondents experienced lower levels of sexual dysfunction, more positive attitudes toward sex, perceptions that sex was more enjoyable, fewer affected aspects of sexual dysfunction in their relationship, and a lower likelihood of perceiving themselves as a sexual failure. The implications of these findings for the treatment of sexual dysfunction are discussed.

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Builds on earlier work which reported on the experience of the Hong Kong Government in using risk analysis techniques in capital cost estimating. In 1993 the Hong Kong Government implemented a methodology for capital cost estimating using risk analysis (ERA) in its public works planning. This calculated amount replaces the pre-1993 contingency allowance, which was merely a percentage addition on top of the base estimate of a project. Adopts a team approach to identify, classify and cost the uncertainties associated with a project. The sum of the average risk allowance for the identified risk events thus becomes the contingency. A study of the effect of ERA was carried out to compare the variability and consistency of the contingency estimates between non-ERA and ERA projects. The preliminary results of a survey showed a highly significant difference in variation and consistency between these groups. This analysis indicates the successful use of the ERA method for public works projects to reduce unnecessary and  exaggerated allowance for risk. However, the contingency allowance for ERA projects was also considered high. Adds data from the UK with descriptions of 41 private sector projects which fall into the non-ERA category and reflect better performance in the determining of contingency allowances.

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Substantial State Government funding has bun committed in Victoria for the enhancement of maternity services. The funding is intended to improve the quality of care for women and meet consumer expectations for choice and continuity of care in maternity services. This paper reports on a mid-term review (the 'review') of the Victorian Maternity services Program. which was conducted by the authors on behalf of the Victorian Department of Human Services. Documentary analysis was conducted for the review, and workshops and key informant interviews were held throughout Victoria with midwives, medical staff and Department of Human Services staff. The review found that there had been many gains as a result of the Maternity services Program and identified directions for further development. Issues of change and facilitators of change processes in maternity services are highlighted in this article.

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The decision to commit to the cost of training employees in insurance
organisations of all sizes is similar in nature to the decision by their customers to buy insurance. Both believe it is necessary but each has some reservations about its benefits.

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A P-12 school in regional Victoria has an environmental theme throughout its Year Four program with classes located in a purpose- built Environmental Centre in a separate location within the school’s grounds. The authors report here on a one-year case study of the grade four thematic integrated curriculum at the school. They reflect on and describe some of the methodological issues that arose during the interviews, direct observations, photography and video-recording. Some of the practical considerations associated with case-study methodology are discussed. The paper concludes with a summary of emerging substantive issues and a prospective view to further research.