Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

The discovered horse meat scandal has had great impact in the media and given many question marks as to how consumers should be facing meat labels. In the survey made lead consumers to ask themselves, whether they think about their consumption of reliable markings discovered at a risk and, if they have changed their consumption habits since discovered horse meat scandal. The survey was carried out in a grocery store in Karlstad city central, where the results show consistent numbers. People do not like change, and in this case, do not like to change their consumption patterns. The same patterns of consumption before and after the horse meat scandal reflects the results but with only three respondents exception.

This paper examines how and if the understanding of wedding photography has changed during the shift of technology - from analog to digital photography. It examines if the changed conditions due to the shift of technology have changed the habits and conditions for the photographers working with wedding photography. It furthermore examines what impact these habits and conditions have had on the pictures of weddings. The investigation is based on interviews of six photographers that have worked professionally before and after the shift of technology, as well as of pictures by the photographers taken before and after the shift of technology.Use of time and space has changed due to the shift of technology. The change has also had an influence on hierarchy among the photographers.

In this textual analysis I have examined the book Att följa Jesus by Ulf Ekman and information from Word of Life's official website. The aim of this study is to see how a religious leader is shaping the identity of the groups members after a certain pattern that differs from the surrounding, secular society. The research focus  of this essay includes several aspects:  how a culture is formed in a religious minority in contrast to the prevailing cultural context; how the material can be explained by Paul Pruyser?s theory on the psychological worlds; how what Ulf Ekman writes about distinguishing themselves from the environment differs from how other religious minority groups distinguish their identity;  and,  how the psychological world, expected behavior, and context of Word of Life can be structured by Valerie DeMarinis? model of assessment. I have placed Word of Life in a realistic illusionistic world developed from Paul Pruyser?s theory of psychological worlds.

The beauty industry has experienced a turnover increase of 220 % the last 20 years (Jones, 2010). At the moment the market for men's skin care is seeing the fastest growth rate in the cosmetic industry and multinational companies such as Procter and Gamble and L'Oréal have identified a "multibillion-dollar potential" within the segment. BUT - fresh research from the category leading company L'Oréal, shows that only 48 % of the male consumers use a skin care product specially adapted for men. It further shows that as many as 28 % of these do not even know how that skin care product got into their bathroom cabinet. The purpose of this paper is to get a deeper insight into men's relationship with skin care products and grooming.

The aim of this study was to examine how Tanzanian HIV-positive women experience their socioeconomic situation. Semistructured interviews were carried out and the number of interviewees was 15. Collected data was analysed according to a qualitative content analysis and resulted in an overarching theme; Struggle for survival and tolerable life. Important in the lives of the informants was the access to economic and social resources. The informants described access to economic resources as important because of the possibilty to support oneself and the possibility of a lower level of physical strain.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The purpose of the study was to examine if parents' way ofcommunicating with their children changed after participation in ComAlongcommunicationcourse, and if changes remained over time. The studyinvolved 39 parents of 25 children with communicative disabilities. 33 of theparents had participated in ComAlong, the other six had not participated, buthad a partner who had participated in the course. Video recorded parentchildinteraction was analyzed and coded with the instrumentKOMMUNIKATIV. Results showed that parents used a significantly moreresponsive communication style and used significantly more augmentativeand alternative communication after ComAlong.

This master thesis concerns itself with the actual work of knowledge workers, consultants to be specific. We have through interviews and observation tried to get inside of the ?black box? of the consultants firm Consult in an effort to describe their way of working through a theoretical framework. In this framework we attempt to combine knowledge work theory with that of organizational development, OD. We try to introduce the situation of the individuals we study, the consultants, through Alvesson (2004) and Løwendahl (2005).

The  construction  industry  is  a  costly  business  such  in  respect  of  capital  for  most construction defects which then require rework, tear down and rebuild again. This study is  meaningful  awareness  of  tools  that  can  reduce  this  best  through  communication  and information sharing between the parties.  The  construction  industry  is  known  as  temporary  projects  organizations,  where  the construction  project  consists  of  several  actors  who  have  to  communicate  and  share information  between  them  to  avoid  mistakes  later  in  the  build  time.  These  actors  are bounded together thus for the duration of the project, then broken when the project has reached its end. The challenge here is for these actors to apply a tool that can help and simplify communications, information sharing, and perhaps the most important aspect is to  create  a  routine  for  the  association  and  the  shattering  of  these  actors.  To  implement such  behavior  using  a  tool  such  as  BIM  in  the  industry  whose  size  perhaps  is indescribable may be a very hard task.  BIM (Building Information Model) could be seen as the solution to this problem because it  acts  as  a  portal  where  the  actors  involved  must  sign  in  and  communicate,  share information, and eventually create a behavior, a routine for this association and division of  the  actors  following  the  end  of  the  project.  The  technology  could  help  the  involved from  the  beginning  of  the  project,  already  in  the  model  stage,  break  down  and  prevent any construction barriers when the building has been placed in the works.

The following paper is about degrading treatment in preschools and the essay discuss degrading treatment according to the Swedish school law, in preschools and the chosen focus for this study is three to four year old children. The aim is to see whether or not preschool children proceed with degrading treatment towards other children and if preschool teachers believe that children this young have the ability to do so. The questions for this study are: Can children proceed with degrading treatment towards each other? Which conflicts evolve through children?s interactions? Can children in pre-schools have a degrading behavior? To answer these questions participant observation at two preschools and interviews with four preschool teachers were chosen as method. The perspective of this paper is based on the view on children as actors, which is used to acknowledge and enhance the possibilities of letting the children?s own voices be heard.

This thesis considers the use of an oldrock cavern as thermal energy storage.With a large system of differentchillers a model was created to find anappropriate future system. There aremainly two trajectories to take. Eitheran installation of chillers needs to bemade or the rock cavern can be used tomeet the future demand of districtcooling in Solna, Sweden. Additionallythis thesis investigates the possibleuse of different techniques to utilizethe phase change energy of water.Simulation shows that it?s possible toutilize the phase-change energy of afluid; however it?s not economicallyfeasible due to the thermodynamiceffects on the Carnot cycle.

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

This essay is about the history of the Swedish board game-industry from the 1970?s to today. The essay focuses on the companies in the business and how they change during this period and about the causes of this change. This essay aims both at accurately describing the development of the industry as well as asking the question of what influence factors from outside of the industry have upon the change during this period of time. The material used in this essay is mainly extracts from interviews with people who have been working in the industry during the period, as well as literature on the subject and product-catalogues from certain years in the time-frame.From this material I have outlined the basic history of the industry.

The purpose of this study was to investigate and describe the views on how the mediation program Programa Árbol Sicómoro affected inmates?, convicted of murder, own lives. Research questions:? To what extent, and how, has the mediation affected the convicts? views upon themselves and the crime they have been convicted for.? To what extent, and how, has the mediation brought any change to the convicts? imprisonment and if it has changed their look upon the future.The study has been executed using qualitative method. Materials from seven profound interviews have been analysed and condensed using terms from restorative justice and self-image theories.