Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

The objective of this graduate work is to gain a better understanding in how pre-school educators are able to work with music in their pre-school activity to promote child development. We also want to enlighten possible factors for the development of children based on music and to form our own ideas of whether teachers choose to apply music in their didactic practice or not.The point of this essay has been to attempt answering on what importance music makes for children's development and learning in pre-school, and how teachers could work with music in pre-school in order to promote children?s development. Our data consists of six interviews and two observations realized at a pre-school in Södertälje.We took heed from the theories laid out by Lev Vygotsky's which describe four different levels of development that includes educational development in social interaction between teacher and child. Our choice of this theory is inspired by our seeking deeper understanding of Vygotsky's theory´s application to the aesthetic approach in the interaction in meaning making and learning.The result of our study confirms previous theory and research in that music as a form of expression has a major impact on children's development.

Background: Chronic pain is a condition that approximately 18% of the Swedish population suffers from. This condition affects many aspects of a person´s life and causes psychological, physiological and social suffering. Multimodal treatment is considered the most effective treatment for patients with chronic pain. Patient participation and motivation are very important to treatment. Aim: The aim of this study was to explore patients´ experience of a multimodal chronic pain treatment program regarding their experience of patient participation and interaction with the rehabilitation team.

Earlier studies shows that democracy within the preschool is an important and on-going work, but could implicate certain consequences. For example that goals regarding democracy and influence in the preschool, rarely is done in practice but instead remains just words on a paper. It could also mean that the pedagogues lack education and knowledge within the area, but also how they react to the influence of children. Preschool is expected to be a place for all children, no matter what luggage the child is carrying. The luggage is filled with the life experience, the personality and in this case the needs that the child has. The needs could be anything from nearness to physical and psychological disorders that requires more pedagogical attention.

Acute myocardial infarction is a serious diagnosis. Both the patient and the loved ones experience an immediate uncertainty. To be able to emotionally support the patient´s spouse, the nurse in the coronary care unit must be prepared to also encounter the world of the spouse. The aim of this study was from a nursing perspective to illuminate how life was experienced during the first two months by the spouse of someone, who was stricken by a first time acute myocardial infarction. Interviews with six spouses were conducted.

The way towards an equal society, where both women and men has the same possibilities both private and in professional life, has been a long and still ongoing process. During my practical studies to become a recreation instructor I have noticed a difference between the children I have met in my workplace. What I saw was that girls and boys had a different approach towards their future, plus that the pedagogues at the school had different roles depending if they were men or women.In this study I have investigated which dreams and visions a group of after-school children has, plus how these distinguish between the genders. I have through group interviews, first three boys and then three girls, investigated how children look at their future focusing on career, spare time and familysituation. The questions have also focused on how children look at the schools pedagogues with gender as a premiss.My result shows that the children's vision on their future tends to look different between the genders.

Studien syftade till att undersöka hur psykologer upplever skapandet av sin profession under den praktiska tjänstgöringsperioden. Vi använde oss av grundad teori som kvalitativ metod för datainsamling och databearbetning. Vi intervjuade 14 psykologer och fann ett antal centrala teman som var återkommande i intervjuberättelserna. Dessa handlade om hur sociala interaktioner med omgivningen påverkade den egna processen i att bli psykolog. Datamaterialet genererade en teori som visar hur psykologen under PTP-året är en del i ett möte och interaktion med organisation, erfarenheter, utveckling och den egna individen.

Abstract Title: Veckorevyn.com. A study from power relations in the world of blogs Author: Klara Sigfridsson Department for Media and Cultural Studies, Malmö Högskola Tutor: Kristoffer Gansing This is a report that aims to research upon Fairclough´s Critical discourse analysis to emphasise the power relationship between professional bloggers and former amateur bloggers at the fashion-entertainment web page Veckorevyn.com. Professional bloggers as they appear in the research object and their power within the Media seem to be a subject that is very relevant these days. This paper will look at different factors that make professional bloggers popular and as an example on their responsibility as a role model. However, amateur bloggers do have an importance in this discussion as they are more and more competing with the professionals.

The main purpose of this Master´s thesis is to examine how Swedish librari-ans manage and relate to social problems within the service to young visitors. To reach understanding in this subject, qualitative interviews with six Swedish public librarians have been conducted. As a theoretical framework the ideas of interactions and identity have been used. These concepts together with attitude and behavior, form the theoreti-cal model upon which the analysis of the material is based. The outcome of the study shows that social problems exists and affect the library staff?s daily work.

The purpose of this Master?s thesis is to study how university teachers look upon information literacy, what they consider the professional role of the academic librarian and how they value cooperation between the two professions. The methodology is based on qualitative interviews and is inspired by phenomenography. A limited number of qualitative interviews has been carried out in order to describe the attitudes and opinions of the university teachers related to my issue. I have also used the results of two theoreticians, Monica Hansen and Berth Danermark, who have studied cooperation between different professional groups.

AbstractIn my ambition to improve my writing and reflect upon the way I express myself I am, in this paper, going to study the purport of the term pathetic. I do this by inquiring what lexicon and dictionaries say about the term and by studying how the word can be used in present time. I apply the contemporary usage of the term pathetic to my own text and then adapt my text from how the term is used in our time. By doing this I clarify to myself how I look at my own literary style, what I want my writing to be like and how the progress in my composing is developing. According to the interpretations I have done, I find meanings like ?ridiculous? and meanings which have to do with strong emotions as well.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

In a press release from the Swedish church it says that the pressure from people who are in need is increasing on the deacons in Sweden and that it?s getting higher each year. This study contains the search of knowledge about the deacons of the Swedish church, if they actually feel an increasing pressure and in what way, how they are handling the possible pressure from people in need, if that pressure is too high and if the deacons feel that they can assist the people seeking their help. The study also aim to provide more knowledge about the deacons experiences of the opportunities and boundaries (or obstacles) they meet in their line of work and how they handle the boundaries when/if they can?t provide the help that the people need.

The purpose of this study was to examine whether the degree of discipline in social services may be the reason why more children are evicted in one municipality in Stockholm, compared to another. Since our purpose was to study the degree of discipline in social services work with eviction cases where children are concerned, discipline is therefore a central part of the study. The interest in the subject arose from our prior understanding that social services approach to discipline may affect the extent of evictions. In order to answer the study?s question at issue, a qualitative interview was conducted to create an understanding of the discipline and a vignette study was conducted to compare the social workers assessments in two municipalities in Stockholm, Högstad and Lågby.

The purpose of this study has been to find out what possibilities the journalists at the newspaper Aftonbladet have to live up to the proposed ideas and values that defines journalism, as well as how these values are presented to the readers. With this as a starting-point we have studied what kind of society Aftonbladet presents to its readers as well as how this society is supposed to work and also what it`s like. To be able to answer this question we have first researched through theories and earlier studies, literature about journalism, media science, semiotics, history and laws. With the help of the investigation we found fitting tools to perform the analysis. With the theory as groundwork we have, through the qualitative approach analyzed seven news articles from seven Aftonbladet newspapers during one week.Our study shows that the Afonbladet?s journalists have not been able to present occurrences in society in a correct and impartial manner - because they exaggerate insignificant details and neglect to show real attention to serious societal structures by using sensationalism, dramatization and a very superficial approach to the stories that they are conveying.