Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet..

The study?s purpose was to gain comprehension and knowledge about immigrate women?s vision on benefits respective disadvantages with arranged marriages.The study?s question at issues was:(1) How do the women consider that the ideal marriage is suppose to be?(2) How do the women experience that their vision on marriage has changed in a new culture?(3) How do the women consider that parents reasons, around the choice of a partner at arranged marriages?To be able to answer these questions at issues we used a qualitative method where interviews carried out with four immigrated women from four different countries where Islam is widespread religion. Common for these women is that they all are Muslims and that they come from countries where arranged marriages are practiced. They also have concrete experience of arranged marriages, either through themselves or someone they know.Material from interviews was analysed with a help of patriarchal theory and social Constructivism. We have also analysed the material with a theory about culture and a theory about groups.

By the same time as the recent enlargement of the European Union, where Poland became a member, it was officially stated that the gender mainstreaming-policy was to be integrated into every area of EU. NGO:s working as entrepreneurs for the gender mainstreaming norm in Poland supported the accession largely because they believed it would help spreading the norm also on a national level. Qualitatively analyzing the Polish case and the difficulties gender mainstreaming as a norm candidate meets with I contrast expectations with what could actually be EU:s role in this matter.Arguing that EU is a context with room for spreading norms by both bargaining and socialization, this paper takes a social constructivist approach. Gender mainstreaming as a norm is difficult for EU to apply on their members, and thus was not widely discussed during accession negotiations. In the same time.

AbstractThe author Selma Lagerlöf was born in 1858 at Mårbacka, in Värmland and died in 1940. Fifty years after Selma´s death were her correspondence released and ten thousand of letters were found in the collection. But it was just the correspondence between Selma and Sofie Elkan who interested people because they wanted to know if Selma and Sofie have had a sexual relationship. Later, in time for Christmas 2008 the Swedish Television shows a film about Selma. "Selma Lagerlöf Society" was critical to the movie and thougt that the movie focused too much on Selma`s sexual orientation.

In this thesis I will examine Willy Brandt's new Ostpolitik with the help of Robert Putnam's analytical framework of two-level games perspective and the theory of social Constructivism. Firstly, I will briefly set out the development of Germany's history before it was divided into the Federal Republic of Germany and German Democratic Republic in 1949. After that I present West Germany's foreign policy from 1949 to 1969 in order to show how Willy Brandt continued and broke with different foreign policy doctrines. Finally, I want to illustrate his new Ostpolitik and the international and domestic factors, which contributed to its realisation. The main question of this essay is: How significant were the changes of the West German society for the realisation of the new Ostpolitik from 1969 to 1973? One of the most important findings in this essay is that on the one hand that many West Germans had accepted that their country was divided and on the other hand that many groups in the society such as the significant newspaper Die Zeit and intellectuals supported the new Ostpolitik.

The purpose of this study was to, through the life stories of four women and their experiences, thoughts and feelings according to a life in drug dependency reach an increased knowledge about how a dependency can arise, continue and be brought to an end. The question at issue were: How do a small amount of women describe and comprehend their experiences, thoughts and feelings according to their drug addiction seen through a process perspective. In order to answer that question three themes were investigated: the road into dependency, living as an addict and the road to recovery from dependency and the time that follows. The study followed a qualitative method and the theoretical approach was hermeneutic. The results were analysed through a process analyse perspective, from the view of the chosen theoretical perspectives, social Constructivism, experience perspective and a psychodynamic perspective.

France is committed to its ambition to lift the European Union's arms embargo imposed on China after the Tiananmen Square Massacre in 1989. France is of today the only member state that is acting to lift the arms embargo, evoking questions of motives behind its behavior. The underlying assumption in this essay is that France's actions reflect a need to find new ways of adapting itself and surviving faced with the threats of its decreased international influence. By using three different perspectives ? realism, liberalism and Constructivism ? this essay examines three possible models of analysis to explain France's behavior.An analysis of the discourse covering this essay´s topic between 1989-2007 provided the basis of the paper.

Weekly lifestyle magazines constitute an important role for many young people these days. Their purpose is to inform and entertain a broad public within subjects such as fashion, friends, relationships, men and beauty. Frida and Veckorevyn are two big magazines that have a big influence on young women. One subject that frequently occurs is articles about men, written by women. This study focus on how (with which qualities and weaknesses) these women choose to subscribe men.

The purpose of this study was to examine the incentives behind Sweden?s decision to engagein the Afghanistan conflict.The method used to fulfil the purpose of the study is content analysis. The material that hasbeen used in the study is various books and articles concerning Sweden in Afghanistan,Swedish foreign policy and perspectives in political science.The study is multi-theoretical and thus the analysis explains the incentives from a liberal, arealist and a constructivist point of view.The conclusion of the study is that identity has a great part in explaining the incentives forSweden to engage in Afghanistan, especially because of the transformation in strategy andforeign policy that has taken place since the end of the cold war. Other factors, such as peacebuilding and national interests also are incentives supported by the material used in the study.Yet, perhaps they are first and foremost connected by the constructivist idea of identity..

The purpose of this study is to analyse and describe social work students? view on a person with self-injurious behaviour and the following issues. The aim and focus is on the general depiction. The theoretical perspectives have been intersectionality and its focus on social Constructivism, and gender perspectives. The method was semi-structured interviews with eight social work students at Linnaeus University Kalmar.

The following Bachelor?s thesis examines how three Swedish national newspapers (Dagens Nyheter, Svenska Dagbladet and Aftonbladet), which all represent different points on the ideological spectrum, portray victim and perpetrator in their representation of rape during the year 2011. The thesis examines the newspapers news, editorial pages and reports of rape. The study uses a quantitative approach with qualitative elements which has its foundation in the theory of social Constructivism and priming theory. Political science can be studied from the perspective of power, and media has a central role of this power.

The aim of this study was to shed light on the phenomenon of sex purchase amongst men from the perspective of professionals working at KAST*. Our main research questions concerned who the sex-purchasing men are, what their incentives are and furthermore how the professionals depict their work with these clients. In order to examine this we conducted three qualitative research interviews. The theoretical framework used to examine our results consisted of social Constructivism and professional acting space. Main results show, contrary to research, that the ?typical? sex buyer does not exist, nor do specific motives.

Aims: The aim of this study is to describe how youth?s political exclusion is constructed as asocial problem. This is done through a study of a project which aim is to engage young peoplein politics.Method and theory: By interviewing the project?s manager and developer as well as eightparticipating young people different constructions of the problem of youth political exclusionhas been analyzed using the social constructionist perspective on social problems.Findings: The dominant perspective found in the empirical material includes framing youngpeople?s lack of political knowledge and self-confidence as the reason for their politicalexclusion. Even though the Youth Board (ungdomsstyrelsen) in Sweden officially views allyoung people as a resource, when youth politics are implemented through projects, this is notthe view that young people meet.

Bullying in schools is a big social problem in today?s society and it affects the children exposed in a very negative way. The aim of my paper is to find out if there is a group of students who gets bullied by other students more often than others. I want to study if children with functional disabilities get more bullied than children without functional disabilities and,if this is the case ? why is it so?My questions are:Are children with functional disabilities particularly exposed to bullying?How is bullying prevented?In order to get my results I have made three qualitative interviews and analyzed two debate articles concerning bullying of the disabled.

Bakgrund: Syftet är att undersöka hur elever med ADHD har upplevt sin skoltid samt hur eleverna anser att lärare bemöter elever med ADHD. Metod: Genom kvalitativa metoder har sex vuxna personer med diagnosen ADHD intervjuats. Undersökningen utgår ifrån tre frågeställningar om hur elever med ADHD har upplevt sin skolgång, vilka relationer de haft till lärare och hur anpassning av undervisning sett ut. De teoretiska utgångspunkterna för undersökningen är socialkonstruktivismen och relationella perspektivet. Analysen utgår utifrån en hermeneutisk ansats.