Titel:Verkligt värde - Begreppets historiska utveckling Nivå:Kandidatuppsats i företagsekonomiFörfattare:Cecilia Hjelm och Jeannie RönnHandledare:Arne FagerströmDatum:2014-05-26Syfte:Syftet med uppsatsen är att undersöka vilka viktiga händelser under 1900-talet fram till idag, som har påverkat utveckling av begreppet verkligt värde. Vidare ingår det i syftet att redogöra hur synen på begreppet har förändrats över tid ur ett västeuropeiskt och amerikanskt perspektiv.Metod:I studien tillämpas en historisk forskningsmetod som genomförs genom en litteraturstudie. Det betyder att uppsatsen enbart bygger på tidigare forskning som sammanställs och presenteras i en tidsaxel från 1900-talets början. I tidsaxeln undersökts viktiga händelser som har påverkat utvecklingen av begreppet verkligt värde.Slutsats:Studien har visat att mycket av utvecklingen och de skiftande inställningarna till verkligt värde har berott på ett flertal kriser i både USA och Europa. Kriserna har påverkat de olika normsättande organisationernas syn på verkligt värde och det har genom tidsaxeln visat sig både bromsa och främja användning och utvecklingen av verkligt värde.Nyckelord:verkligt värde, redovisningshistoria, IFRS 13, rättvisande bild, fjärde direktivet, true and fair.

For centuries it was a crime to be without work or an income in Sweden. Those breaching this law were called vagrants and could be sentenced to forced labor. They stood outside of society in many ways as they were being criminalized. Society's view of them becomes clear by the laws enacted against vagrancy. The investigations that were made in creating the laws do not only say something about society's view of vagrancy, but something about the society itself.In Sweden we have a unique collection of investigations and referrals that are public records through Freedom of the Press.

Abstract The meaning of this essay is to bring you a picture of a growing unnoticed society problem. The statistics talk for itself. The low number of men who report domestic violence, where they are the victims, shows that the society doesn?t have a good way of meeting this type of problem which is based both on structural and individual problems. The lack of science and the legislation are insufficient and discriminating because they are built on a picture where women are the victims and men are the perpetrators.

Power, Criminality and the gamble about bordering normality. From theperspective of Foucault. This study is about how criminality becomes a strategy of power used by the individual to overcome difficulties and gain advantages. This strategy of power sets loose a process of identity formation within the individual that gives shape to his own norms which are opposite to the one of the society. The individual norms and the normative society cooperate with one another in a cultural teamwork.

The aim of this master thesis is to investigate the ideas about functions that public libraries have in the local society. We have used the method idea analysis on four municipal library plans, to find out which ideas about library functions that frequented each plan, and what similarities and differences there were between the ideas about functions in each plan. As a theoretic base, we have used a theory about three dynamic spheres in modern society: the state market and civil society, and examined how these three spheres influence and control the library functions. We have extracted six different ideas about library functions: educational, social, economical, entertaining, serving and democratic functions. The most dominating ideas in this study are ideas that the public library should be an educating and formative institution.

The aim of this study is to investigate differences that exist in Estonia and Russia with regard to civil society, democracy and corruption and try to find out what can be possible causes to the vast differences in these two countries. Many political scientists claim that civil society plays a key role in democratic transitions. This paper takes its point of departure in 1991, when the Soviet Union collapsed and Estonia and Russia became independent. Since then Estonia has had a flourishing economy which attract many foreign investments, with Sweden as the greatest investor. The country has also managed well to adjust quickly from totalitarianism to democracy.

Bakgrund: Mässan som den ser ut idag har varit en mötesplats för säljare och köpare sedan 1850-talet. Marknadsföring grundar sig på den öppna dialogen och samspelet mellan köparen och säljaren och är därmed viktiga byggstenar i hela marknadsföringsprocessen. Syfte: Vårt syfte är att undersöka hur effektivt marknadsföringsinstrument en mässa är, dels från det besökande fackfolkets utgångspunkt, dels från utställarnas perspektiv. Vi vill även ta reda på vad som lockar fackfolk till att besöka mässan. Metod: Genom att använda oss av såväl ett kvantitativt som ett kvalitativt perspektiv, var vår förhoppning att täcka ett tillräckligt stort område för att kunna dra så giltiga slutsatser som möjligt.

This study analyzes how civil society contributes to the democratic development in a Nicaragua governed by the sandinist party FSLN. The empirical focus lays at the relationship between state and the civil society. By using a conceptual framework outlined by Caroline Boussard, the civil society is being analyzed as an actor with a democracy-building potential that is supported or constrained by a political context.The civil society is divided between traditional social movement and more newly borned NGOs. Social movements tend to approach the government comparatively to NGOs, which adopt a highly critical attitude. In contrast to NGOs, the traditional social movements are improving their democratic functions as a counterpart while NGOs confine its democratic potential to an agenda setter drawing attention to democratic deficits.

The society of suburbs is frequently discussed in media, which often focus on the problems related to these areas. The purpose of this Master?s thesis is to examine how Swedish contemporary youth literature may contribute to create, strengthen and articulate social representations of the society of suburbs. The analysis is based upon six youth novels published during 2003 to 2007. The theoretical framework consists of two parts and is based on Anthony Giddens? theories about late modern society in which the youth novels in our study take place, and those living conditions that this society creates.

Our society has become a society of knowledge. The answer to the question of how to reduce unemployment has become more and more unified: education. In this case, higher education, meaning college and university. With this disposition in our society, how does it affect the students? How does this change of society and our universities affect the students of these institutions? In this study we have chosen to examine the choices of students in universities in several Swedish cities.

This essay is an analysis of how Swedish sixth form students interpret ?a good society?,an expression which is part of the main content of Religion1, the mandatory course inreligious studies. It is based on a a survey asking 198 students to define and reflect onwhat a good society might look like. A hermeneutic method has been used to analysetheir answers in relation to regulations and research.The conclusion is that although most students show themselves able to reflect on whata good society might be, their ability to use ethical theory and concepts required by thecourse?s grading criteria is limited.

Since the down of archaeology much of the resurges has focused on graves andgrave materials. This essay is an attempt to interpret a grave material to the society of the living, to investigate what a megalithic grave material can tell us about the society that made them and the people that were buried in them. The study is focused upon two megalithic graves in Löderup; Ramshög and Carlshög. A study of the bone materiel, building construction and building material at Ramshög and Carlshög is done and then compared with different theories that are made of Ramshög and Carlshög and of other megalithic graves. By studying different theories of megalithic graves and comparing these with Ramshög and Carlshög I have tried to evaluate which ones that are relevant in this case.The megalithic graves primarily shows some kind of change, in society or in their way of looking at the dead or the life after this.

The aim of this essay is to examine the view on children with disability´s in the end of the 19 Th to the beginning of the 20 Th. We will examine the children that lived in Eugeniahememt but we will also examnie the view the society had on the children who lived on Egueniahemmet. In our essay there are four questions that we are going to answer.- Who took the initive to start Eugeniahemmet and how did it affect the activity?- Which view had the society on the children who lived on Eugeniahemmet?- How did the work with the children look like?- Which view had the staff, in Eugeniahemmet, on the children?The method that is being used in this essay is trying to analyses what the material tells us about the view on the children and how the work with the children lookt liked in Eugeniahemmet.The theory that we use is about Michel Focaults look on madness. Focault says that a person who is mad dosen?t have a connection between body and soul and that creates hallucinations witch leeds to madness.

Public opinion can be shaped as well as transformed in a number of ways. Government authorities occasionally make use of public information campaigns to educate and steer the public. In this thesis the balance between public and private, the individual and the society is analysed in terms of dimensions of individualism and communitarianism. These dissimilar theories on how the society ought to be constructed can be used when analysing many different policy areas, however, they also pinpoint the controversies seen in the public debate regarding Swedish information policy. Based on this analysis an empirical study identifies what kind of knowledge the state wants the citizens to possess and public information campaigns can be problematic.

The purpose of the study was to learn how social structures can enable accessibility, by asking persons with visual impairment about their experiences of accessibility in the public environment in the city of Stockholm. Eleven adults with visual impairments, living in the city of Stockholm, were interviewed using two separate focus groups. The study was carried out with the objective to allow for the participants to be involved in the research process. The resulting data was analyzed on the basis of Nancy Fraser?s theory on social justice, focusing on the conceptions; needs, politicised needs, redistribution, recognition and misrecognition.