Denna uppsats behandlar konsekvenserna av IFRS 3. VÄrt syfte har varit att belysa vilka konsekvenser IFRS 3 har medfört för företag tvÄ Är efter införandet. För att fÄ en mer varierad syn valde vi Àven att intervjua en auktoriserad revisor. Dessa svar har sedan sammanstÀllts för att undersöka vilka konsekvenser det nya regelverket inneburit för bolagen i frÄga. RegelÀndringen har bland annat som syfte att öka harmoniseringen vad gÀller redovisningen frÄn företag vÀrlden över.

A paper to analyse how the FAR and SRS associations in Sweden look upon the upcoming changes in the auditbusiness and how this may come to change the formal requirements when graduating auditors..

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The aim with this study is to study how young children?s influence expresses itself in some educators? stories about their work with children. The study also looks at the relations between pedagogues? approaches to children and aims at identifying the educator?s perspectives of children. To get to know more about this I have interviewed five pedagogues who work with children in the ages of 3-6 years in different fields at a preschool area in India.The result shows that childrens? influence and participation for the educators involves children selecting activities.

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The aim of this study is to investigate methods of collection development, the users? influence on selection and quality aspects, focusing on non-fiction literature in Swedish public libraries. To find out opinions of collection development, I use the method comparative literature study. Antonio Gramsci?s concept hegemony forms the theoretical background, and hegemony as concept is related to a library context by using Maj Klasson?s text on the librarians? different positions of authorities.

In this study we have investigated how care users in a nursing home experience their possibilities for influence and treatment from the staff. The study was conducted through focus group interviews with six participants who we met on four occasions. Questions the study departs from are: How do users experience their opportunity to influence? How do the users experience the treatment from the staff? The study has a qualitative approach and has been analyzed by means of symbolic interactionism, with an emphasis on the Self. Our results demonstrate that in situations of good treatment there is also a good influence.

Audionomprogrammet.

With inspiration from Bitzers situational analysis a phenomenografic method has been used, influenced by Brown & LevinsonsÂŽs theory of politeness, to find perceptions concerning constraints (in BitzerÂŽs sense in his model of the rhetorical situation) in Internet-based communication. Based on three qualitative interviews, this essay has found that the perceptions are closely linked to views of what constitutes formal and informal contexts, varying due to the gender or age of the informant. Netspeak is not considered appropriate, with some exceptions, in any formal situation. However, the perceptions regarding decorum in informal situations differ in nature, based mainly on what kinds of associations and connotations are produced by elements found in netspeak. Since perceptions regarding informal situations vary, there is a large risk of misunderstanding, which this essay aims to survey..

Real-time systems are required to answer to external stimuli within a specified time-period. For this to be possible, the systems behaviour must be predictable. The use of active databases in real-time systems introduces unpredictability in the system, e.g. due to their use of active rules. The behaviour in active databases is usually specified in ECA-rules.

The purpose of this thesis has been to; based on interviews with four teachers in Stockholm city, get at picture of preschool teacher?s viewpoint on children?s influence in preschool.Research questions: How is the children`s influence looked upon by the teachers in preschool?, In what ways do children?s influence affect their learning, In what ways are the interviewed preschool teachers working with democracy in preschool?To carry out this thesis, I used the qualitative method. In the qualitative method, use is made of the interview method to collect empirical data with interviews. I interviewed four preschool teachers from three different preschools. This thesis is built upon John Dewey?s philosophical thinking as a theoretical base.The result of this thesis shows that all preschool teachers felt that the application of children?s influence in the daily activities, although complicated, is essential in their work.

BACKGROUND: Previous research shows that many nurses feel that patients with borderlinepersonality disorder (BPD) are more difficult to provide care to than patients with otherdiagnoses. Experiences of these meetings with BPD patients are often negative. With thisbackground, a literature study was made in order to elucidate the patients' perspective. AIM:Compiling knowledge of how patients diagnosed with BPD experience their treatment and themeeting with health care professionals. METHOD: Through the databases PsycINFO andPubMed, twelve qualitative articles were selected and summarized in a literature study.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

The focus of this research is to investigate how the client's emotions can affect the social worker and how the social worker manages these feelings in order to make the right decisions. We have used a qualitative approach in our investigation. We have interviewed six social workers at social welfare bureaux in southern Sweden. Our theories are ?Nai?ve Theory? and ?Affect Theory?.