The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The purpose of the study is to investigate educators? attitudes and didactic positions on popular culture as a form and a means of children?s learning in preschool. The questions posed in the study are:? How do the educators define popular culture, which examples of popular culture do the educators give?? How do the educators describe the spoken and unspoken rules and positions regarding popular culture in preschool practice?? What are the risks and benefits when including popular culture in preschool, according to the educators?In this qualitative study four educators from different preschools have been interviewed. The preschools take as a starting point different educational philosofies.

This comparative linguistic textstudy focuses on the relationship between a newspapers own outspoken political standpoint and it´s ambition of being an unbiased provider of objective information. This connection becomes particulary interestering in times of election when a newspapers role as provider of information is of great importance for the citizens. When a newspaper reports an event to the public, the reporter always has to choose from a small selection of possible linguistic forms when representing the story. Through linguistic analysis of these forms we can see that the final choice is often not a complete arbitrary one. We compared two daily newspapers, Dagens Nyheter and Dala-Demokraten, that stod on opposite sides in the Swedish EMU-elections 2003.

Following essay discusses the possibilities of using a gender perspective when studying local governance within a Swedish context. Governance is an international concept used to describe a more lose, informal and network based way of doing politics The main purpose for conducting this essay is that traditional theoretical frameworks used in the study of local politics are not enough to fully conceptualize the complexity of our changing political environment.After a broad summing up of what had been done in the recent decades within Swedish political science on the topic of local politics and gender I came to the conclusion that so far nothing had been written on governance. The next step was therefore to conduct a pilot study to cover the subject matter of governance and gender. The study was based upon interviews with five female politicians in Malmoe city.Results showed that governance, in terms of informal networks did exist, and had influence over the local politics. Some of the networks were male dominated.

Bakgrunden till vår studie är att naturvetenskap och teknik fått större plats i förskolans läroplan samtidigt som studier visat på att det finns brister i arbetet med dessa ämnen på skolor och förskolor. Syftet med studien var att få syn på likheter och skillnader i hur fyra förskollärare, från en ämnesinriktad och en traditionell förskola, ser på naturvetenskap och teknik samt arbetssätt och ämneskunskapens betydelse. Vi har gjort en kvalitativ studie och som metod valde vi att göra enskilda intervjuer som spelades in med ljudupptagning. De teoretiska utgångspunkter som använts i analysen har fokus på det sociokulturella perspektivet. Resultatet visar att de likheter som finns är att förskollärarna anser att grunden för barns lärande är ett utforskande och undersökande arbetsätt i samspel med barn och vuxna.

The aim of this study was to examine young people?s experiences of participation within the intervention Contact Person. Three questions were asked concerning young people?s experience of participation, aspects that promoted/limited the young people?s experience and the significance they attached to the intervention. The findings in this study are based on phenomenological interviews with five teenagers within the intervention Contact Person.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

This study is a comparative analysis of how Hollywood portrays people from the Middle East before and after 9/11. The films used to conduct this study are True Lies (1994), The Siege (1998), The Kingdom (2007) and Body of Lies (2008). With a qualitative methodology, discourse analysis and postcolonial theory this study analysed not only how people from the Middle East is portrayed, but also how the Americans in the films are presented and how the characters in the films changed in the movies produced after 9/11.     The results show that people from the Middle East are portrayed in a negative way and that Hollywood uses stereotypes. However, people from the Middle East are more gradated in the films post-9/11. There is a bigger focus on Islam in the movies produced after 9/11 and the study also shows that family values play a less central part in the story in the films made after 9/11 and that work is of more importance.

The aim of this paper is to compare the theology of Dietrich Bonhoeffer and the belief, confession and faith of the Swedish church in order to see similarity. The research questions that have been used are:1: What is the main feature of Dietrich Bonhoeffers theology?2. What are the main feature the belief, confession and faith of the Swedish church?3: Which are the similarities between the main feature of Dietrich Bonhoeffers theology and the main feature of Swedish church belief, confession and faith?The research method that has been used is comparative where the Dietrich Bonhoeffers theology is compared whit the Swedish church belief, confession and faith.

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

Citizenship is fundamental for participation in a democracy. It gives us rights but also responsibilities in the state that we are citizens of. Citizenship provides us with the opportunity to vote in order to influence who should govern us. However, not all living in a state are citizens. Some individuals are not included in the political life of the state.In recent years, there has been a rise of nationalist political parties in Europe.

The response to many on-going or emerging conflicts since the beginning of the 21st century has been different forms of multinational complex peace operations. Civil-military relations are a commonly studied field that traditionally has its focus on nations. This study intends, in the context of organisations, to test the correlation between a civil-military approach and outcome in complex peace operations. A hypothesis has been deduced from researcher Robert Egnell?s theory on complex peace operations, that states that: UN peace operations with an integrated civil-military approach are more successful in achieving their goals than peace operations with a divided approach.

The topic of this thesis is immigration policy in the European Union with focus on the Schengen cooperation and illegal immigration. Immigration policies and other policy areas such as asylum and refugee policies have become hot topics on the EU agenda in recent years. Partly because of cooperations like Schengen, but also because a need of a common immigration and asylum policy has emerged.The purpose of the thesis is to give a better understanding of the relations that might be found between illegal immigration to the EU and the Schengen cooperation. Schengen plays an important role in dealing with international migration in the EU and will probably continue to do so in the future.The thesis is a comparative case study with Spain and Germany as the two specific cases. Their national immigration policies are examined and put in relation to the Schengen cooperation.