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.

Since the breakdown of the Soviet Union, more than fifteen revolutionary yearshave passed. Estonia and Latvia have undergone a change from communist statesto members of the European Union. As in so many other post-communist statescorruption has been a problem. However, Estonia has since the independence hada lower degree of corruption than the neighbour country Latvia. The main purposeof this thesis is to explain why so.

The purpose of this paper is to examine information sharing in a hospital organization that is undergoing reorganization. The aiming is to make all employees at all levels actively involved in business development in order to create a smooth and, from a patient?s perspective, adequate emergency care. The paper suggests that the theory of social capital can explain the complexity of what motivate and what promote individuals to share information. The method used in the paper is the case study, focusing on detecting, interpreting and gaining insight on how information shares in an emergency department.

The study aims to describe, compare, and analyze how managers and basic staff in disability care reflects on education and competence in the organization and from an organizational context explain how the professionalization efforts can be understood at different levels of disability care. Highlighting these questions can stimulate discussion within this field when it comes to the evaluation of competence and skills of staff working with people with various disabilities, which is also sought after in society even more today. The study is qualitative and the result is based on five semi-structured interviews with managers and basic staff in disability care. The interview questions were categorized according to the concepts that are central in this essay: competence, training, professionalism and organization.The results show that there is some doubt about what a higher competence of personnel in direct contact with the users would mean. Among the basic staff uncertainty seems to be highest.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

AbstractThis essay concerns young women´s point of view and discussions about rape and rape victims. The purpose was to examine young women´s view on rape and rape victims. By young women we mean 17 to 18 year-old-high school-students.Our main questions were how young women define rape, if there are any circumstances were they blame the victim and/or consider her less trustworthy and how they explain rape.This study is based on one qualitatively oriented group interview, with six young women, and four individual interviews, as compliment to the group interview. We have used our interviews and earlier research to answer our questions. The analysis is based on a feministic point of view and Nils Christies article on "ideal victims".The result that appeared was that the young women´s broad definition of rape narrows down through the different circumstances concerning the alcohol consumption, the woman´s way of living and what clothes she was wearing, the acquaintance-level between the victim and perpetrator and how the woman says "no" to sex.

The purpose of this bachelor thesis is to find out how information seeking habits and experiences of people in different generations affects their expectations on information retrieval systems like OPAC. Two OPACs are used, one web-OPAC and one mobile-OPAC. The following questions are asked: how can theories about information seeking behaviors explain why and in which way one seeks information? In which way does information seeking behaviors and habits affect the experience of OPAC? Which differences and/or similarities can be found between the web-OPAC and the mobile-OPAC? How does generational aspects affect experiences and preferences in an information seeking context? The theoretical framework of the thesis is information retrieval with several models about information-seeking/searching needs and behaviors. The empirical data contains interviews with nine people in different generations and protocols about two different OPACs.

Kronoparken is a multicultural area with more than 100 different nationalities. Since we know that girls with a foreign background participate less in sport than girls with Swedish background do, we think it would be interesting to examine what kind of thoughts and experiences young girls on Kronoparken has about sport.  The purpose of this study is to examine what the girls think about the activities that are offered today. We also want to examine their thoughts about sport and gender issues.Since the aim is to identify the girl?s experiences around current activities and find out what ideas they have to improve this, we think a qualitative method is best suited. We have chosen to do interviews with two focus groups.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Pupil achievement and behaviour in schools was earlier seen as given by socioeconomic and biological factors. But since the late 1970s the school effectiveness research has come to give school factors a much greater role for pupils? attainments. Research has shown that schools´ pedagogical and social climate, which is to be seen as a complex product of deeply felt values and norms held by school principals and teachers and developed through practical actions, can explain variations in effectiveness between schools. Effectiveness is here to be seen as a higher mean cognitive and non cognitive student outcome than is expected with regard to initial attainment or family background.

ABSTRACT Purpose: The purpose of the thesis is to examine and explain which consumers who choose to, or not choose to, shop for clothes via Internet. This will give businesses, and the reader, a better understanding on the views, of customers, on E-business with clothes. Procedure: A quantitative market research has been performed through a survey. Also the gathering of the material and the analysis is done with quantitative methods. The primary sources dominate the thesis. Conclusion: The Swedish consumers with experience from buying clothes online have a high level of satisfaction and 96 % will consider doing it again. 85 % have done it more than once.

The overarching goal of this paper is to explain the intensive occurrence of partnerships ? regarded as a specific organizational structure ? in the formulation and implementation of Regional Growth Programs.By using theoretical concepts from new institutionalism, the paper tries to examine the explanatory capacity of this theory in the specific case of partnerships. The basis is a skeptical stance towards the conventional interpretation that views partnerships as rational organizational tools. Hence, the purpose of the paper is also to compare our own institutional explanation with the conventional.The paper finds that the occurrence of partnerships can be understood as the effect of an intensive institutional pressure. The government has, in what we regard as the institution for regional development, prescribed the partnership as a rational solution ? a rationalized myth - to the regional growth problem.

The purpose of this study was to investigate the relationship between Health Locus of Control, Exercise habits, Food habits and Self-esteem (Personal self and Physical self) between two groups of student teachers at a university in the south of Sweden. Is health such as exercise, eating and self-esteem something that is controlled by internal or external factors? Student teachers that participated in Physical and Health programme and student teachers that participeted in other programme were investigeted. The participants (N = 160) answered the questionnaire. The Health Locus of Control scale and Tennessee Self-Concept Scale were used.

This is a study of predictions made by the press during the financial crisis in Asia in the autumn of 1997. The study includes a qualitative, quantitative and comparative analysis of the Swedish newspapers Dagens Nyheter, Svenska Dagbladet and Dagens Industri. In the last chapter a quantitative analysis of the newspaper Finanstidningen, that today no longer exists, has also been made for comparative reasons. A theoretical framework is also set in the study to explain how the predictions can affect the economy. The quantitative analysis shows that 2/3 of the texts in the traditional morning papers Dagens Nyheter and Svenska Dagbladet included predictions about the crisis from an Asian or global perspective, while only 1/3 of the texts in the financial newspapers Dagens Industri and Finanstidningen included such predictions.

AbstractUniversity of Växjö, School of Social SciencesCourse: POC 536, Political Science 41-60Title: The U.S. military intervention in Iraq ? A study of how the intervention corresponds with the UN CharterAuthors: Andreas Malmgren & Johan SchneiderSupervisor: Lennart BergfeldtDate: 2006-09-26The aim of this essay is through a qualitative literature study examine the main arguments of the Bush administration to justify a military intervention in Iraq. The theories used to explain the actions of the U.S. are system level analysis, hegemonism and realism while the UN Charter will be applied as a normative theory.