Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Our experience of the surrounding environment is affected by all of our senses, yet, in Landscape Architecture, by tradition, mostly the visual aspect has been the focal point. In this essay, however, the subject will be the auditory and its interaction with the visual..

In order to respond to a more complex community planning with increased cooperation and public participation, a common language and a common model to be used as a base for the communication process is needed. The thesis behind this dissertation for a master's degree is that a virtual 3D planning portal would respond to this need. Why and how are explained and described through studies of communication- and perception theory as well as technology and recent research. The introduction concludes that a broad participation and a transparence towards underlying information are important foundations for the coming work with the model. The first four chapters of the theory part show the benefits of using natural signs in our mixed cultural society, instead of the more arbitrary symbols. Using visual landscapes for storing information is motivated by the flexibility of our visual memory and its ability to understand complex connections.

I föreliggande uppsats har jag auditivt och akustiskt undersökt tre ord uttalade av fyra manliga och fyra kvinnliga talare från två åldersgrupper (21-30 år och 61-73 år), alltså sammanlagt 24 ord. Syftet var att försöka hitta korrelat till röstens ålder hos normala röster..

Att tidsperceptionen är påverkbar har tidigare påvisats. Studien syftar till att undersöka huruvida tidsperceptionen påverkar fartperceptionen, med hypotesen att när interna taktgivaren går snabbare uppfattas farten som lägre. 28 försöksdeltagare fick under fyra betingelser (Lugn, Stressig, Egen musik och Tyst) utföra tids- och fartestimationer under bilfärd. Inga signifikanta resultat påvisades ifråga om vare sig tidsperceptionen eller dess inverkan på fartperceptionen. Däremot skilde sig prospektiv estimation av medelfart åt beroende på betingelsen.

Abstract The growth of supra-national organizations, such as the European Union, has been a recent trend in today?s global environment, which has challenged traditional marketing concepts and product cues. One such cue that is significantly challenged is the 'origin cue'. An origin cue is conceived to be a socially constructed notion that consumers use to discern where goods come from and to accordingly evaluate products with. The origin cue is often predominantly materialized in the public sphere by a 'made in' labelling scheme.

The purpose of my study was to find out about the newly arrived students? views and perceptions of the Swedish high school, how this vision and perception looked like before they moved here, and if it has changed. I also wanted to find out how they perceived the meeting with the Swedish school, and if they believed that this meeting should or could be improved. In this study, I used a qualitative research method, the phenomenological method, in which I have used qualitative research interviews to collect the empirical data and detect patterns in my research. The theory I used is cultural encounters, and with it, I try to understand how people with different cultural backgrounds create interactions to work together in communities.

The purpose of this bachelor's thesis in social work has been to examine whether society's perception of poverty and poor people has changed over the more than 160 years have passed since the first national Poor regulation was enacted in Sweden. With a social constructionist approach and inspired by the critical discourse analysis we have conducted two studies to find answers to what differences and similarities between the concepts of scanty care (1847) and standards of living (2002). A study based on previous research was conducted to examine how society's perception of poverty has changed and designed in a historical perspective. We also conducted a textual analysis of relevant legal texts and legislative history to show how these texts reflect the society's official view of poverty based interventions targeted to poor people.The two sub-studies show that the concepts at different times in history has been crucial for the community support poor people were entitled to. Our overall conclusion is that despite today's advanced social policy there are many obvious similarities between the concepts of scanty care and standards of living.

Arbetet handlar om barns motoriska och sociala utveckling och hur leken påverkar och är en förutsättning för att barnen ska utvecklas inom dessa områden. I arbetet har en observation av barns lek under raster utförts. Observationerna är genom förda på en skola i södra Sverige, i en 1:a klass..

Prosody can be characterized as the rhythm and the melody of speech. Prosodic features convey emotions, thoughts and geographic origins of each individual. Spoken language without prosody would be monotonous, without variations in loudness and rate. Children with cochlear implants perceive speech in a different way than children with normal hearing. Consequently the speech produced by a child with cochlear implants may sound different.The purpose of this study was to examine prosodic skills in Swedish children with cochlear implants and to compare them with the prosodic skills in Swedish children with normal hearing.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.

Gender equality and gender equality work is relevant for today's working life, and previously male-dominated occupations may be increasingly under pressure to become more equal. This paper aims to explore and understand how the firefighters at a station are experiencing gender and gender equality in rescue services.Using theories of how sex is done, how a power perspective and a structural approach can show men's and women's different conditions in an organization, and theories that are more specific to gender and change management the firefighters talk about gender and gender equality are analyzed. Essay results were collected through interviews with seven firefighters and then analyzed and interpreted with the help of theories.The analysis shows that there is a perception among the firefighters that men and women are biologically different and that required physical strength legitimizes the exclusion of women. Inequality is seen as something natural and by pursuing an active gender equality women are given unwarranted benefits. When physical strength becomes a legitimate reason for exclusion, the responsibility for gender inequality is put on women and that women don?t have what it takes.There is also a resistance against gender equality analyzed in the paper, and it's stated opposition seems to be directed against the management's way of recruiting women.

I detta arbete presenteras en ny teori som försöker förklara hur man ytterligare kan förbättra instruktioner av processer. Teorin försöker bygga en bro mellan metoder för att stödja bearbetningen i arbetsminnet och hur perceptionen fungerar genom att utgå från arbetsminnets roll vid inlärning..

The fitting room is an important part of a clothing store, it's often where the customer decides if they want to buy the garment or not. Therefore it is important that the customer can feel safe and comfortable when they are trying the clothing. A typical fitting room in Sweden today has only one bright spotlight that emits light either towards the face or from the ceiling above. This study explores possible lighting solutions that take into account the customer's experience in the fitting room.The study aim to increase understanding of the importance of a good light in fitting rooms, so that customers gets a nice experience and that clothes, body shape and facial features are shown in a natural way. The issue therefore included how lighting can affect the customer's perception of the clothing and how the perception of body shape, facial features and the clothes change in different lighting solutions.To answer these questions, observations were made in various clothing stores, followed by an experimental study divided into two parts.

Syftet med denna uppsats a?r att erha?lla en fo?rdjupad fo?rsta?else fo?r de karakta?ristiska drag som anva?ndare upplever att vinylskivan har i en tid av digitala stro?mningstja?nster. Da?rfo?r har tva? fra?gesta?llningar formulerats som behandlar vilka kvaliteter som anva?ndare tillskriver mediet och vilka praktiker som de upplever a?r relaterade till det.Det teoretiska ramverket som underbygger denna uppsats a?r fra?mst Jay David Bolters och Richard Grusins (1999) remedieringsteori och tanken om att medier sta?r i en dialektisk relation till varandra och att det go?r att vi tillskriver dem olika kvaliteter. Tillkommer go?r a?ven, bland andra, John Durham Peters och Eric W.