Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

The break up of the family unit leads to new living arrangements and significant changes for children. This can be an extremely upsetting experience for a child, especially if the child is old enough to understand what is happening. New living arrangements can effect a childs fundamental sense of security as well as having consequences later on in life. The object of this research paper was to examine how a group of seven people (children from split families who are now adults), interpreted and described their childhood in relation to the living arrangements they grew up with after the breakdown of the family unit. The main question areas we have examined are: How have the interviewee's living arrangements during childhood affected their understanding of themselves today? In what way has the adult's present day lifestyle been influenced by the split up of the family that they grew up with - using their own words? How do the children from split families describe and interpret concepts such as family and marriage, based on their own experiences? Our research was conducted with the help of seven people from split families who are now adults and who experienced different types of split family arrangements as a child ? permanent residence with mother/father or alternate living with both parents.

The aim of this study is to increase the knowledge and understanding of the early process of socialization and its influence on the choices in life, with the example taken from the agricultural family. The question is considering how the process of socialization within an agricultural family has influenced on the choices in life of four women. A qualitative method with a hermeneutic, phenomenologic perspective is applied and four interviews have been done with women who all grew up in an agricultural family. The results have been analysed through social constructive-, psychodynamic-, attachment- and cognitive theory. The results indicate that socialization is a complex process.

The aim of this exam is about possibility to position a didactical theory of Curriculum for compulsory school, preschool class and the leisure-time centre 2011 (Lgr11). I use Michael Foucault?s discourse analysis to study the syllabuses for social sciences subjects History and Religion. The main theme is to seek what kind of world does these two social study subjects construct for students in high school. The point of using Foucault?s discourse is to seek specific knowledge and words which is used for power positioning.

Title: The nurse's dilemma in psychiatric inpatient care - a balancing act between good and evil Objective: To describe the nurse's experience of relieving patient suffering caused by coercive measures on a closed psychiatric ward . Frame of reference : The results are discussed in light of Eriksson´s theory of suffering and caring relationships Method: A qualitative analysis based on focus group discussions Results: The analysis resulted in six categories, to protect the patient , to involve the patient , not to lose control , to remain , to justify compulsion , and to be touched . The results showed that nurses had the experience of being able to relieve the suffering of patients caused by coercive measures. It was also found that the nurses had a tendency to justify coercive measures , the more experience they had of performing these . Conclusion: The results describe that nurses have the experience and knowledge of how to relieve patients' suffering caused by coercion but also their experiences of performing these .

From a democratic viewpoint, the way in which the media frames politics is essential. Should issue frames be left out in favor of other types of frames, it could result in voters struggling to make informed decisions come Election Day. What is more, research shows that game frames may cause lack of confidence in politicians and declining political interest. Against this background, the present study aimed to find out how two broadsheets, Dagens Nyheter and Svenska Dagbladet, and two tabloids, Aftonbladet and Expressen, framed politics in connection with the 2014 Swedish parliamentary elections. The thesis also intended to identify possible differences between the two newspaper types and to make tentative comparisons with previous studies so as to be able to comment on framing developments.

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

Denna studie undersöker hur stressfaktorer påverkar kroppen vid dykning i gruva. Undersökningen genomfördes under en helgs intensivt dykande, för att bestämma lungkapacitet, pulsnivå samt eventuell vätske- och viktförlust hos dykarna. Testerna bestod av vägning, spirometritester och pulsmätningar. Testpersonerna dök mellan ett till tre dyk under helgen. Två av det totala antalet dyk var på 74 meters djup, resterande dyk genomfördes på 36 meters djup.

This report describes a project carried out in cooperation with Klippan Safety AB. The purpose of this project has been to develop a product that facilitates the living area in a truck cabin for the customers. To be able to develop, in a structured way, that kind of product, the project has been based on different product development theories. The project contained of following parts: marketing research, product generation, product evaluation and prototyping. After information from the marketing research and discussions with the company, the decision was made that the task was going to consist an improvement of the existing product referred to as 'the comfort module'.

Three different factors are thought to be involved in the increased segregation in Stockholm: the living segregation, scientific and political dissonances and the social economical factor. Many segregated areas have many inhabitants with foreign background. Schools in these areas have a higher number of students with lower grades compared to other schools with higher number of students that are ethnical Swedes. Jordbromalmsskolan is a school in Haninge kommun that is one of the seven schools in Stockholms suburbs where students graduate with the lowest grades. The school is suffering from a very bad reputation because of many problems like fights between students and lack of resources like purchase stop.

AbstractTitel: Ur elden in i askan. En kvalitativ studie om det sociala nätverkets betydelse för ensamkommande barnKeywords: unaccompanied refugee children, social network, risk and resilience, social work.Authors: Karin Bodå och Leila Silva The main purpose of this study is to illuminate and describe the importance of having a social network for unaccompanied refugee children in Sweden. Using qualitative interviews this study looks at their possibilities to create a social network in Sweden and how their network helps them to solve problems. Knowledge of this subject is important for social workers, in order to be able to encourage and help unaccompanied refugee children to build a social network. The base for our analysis is attachment theory, coping theory, social network theory, KASAM theory, risk and resilience theory, system theory are used to give deeper insight into experiences of four unaccompanied refugee boys.

This paper investigates, through an actor-network theory perspective, how the recreation area Lo?vsta-Kyrkhamn-Riddersvik northwest of Stockholm has developed from being a dumping site into becoming a nature reserve. This investigation also tries to describe and explain which values that have been promoted in the area by the local voluntary associations and companies. Lo?vsta-Kyrkhamn-Riddersvik has been inhabited for more than 3000 years, originally with farming as the most important business.

Återkommande ekonomiska kriser, den globala utvecklingen samt expansion av organisationer tilldiversifierade marknader ställer nya krav på ett internationellt ledarskap med kunskap angåendekulturella skillnader. Det ledare gör över hela världen är ungefär detsamma men dess utförandeskiljer sig åt mellan olika länder vilket kan leda till att missförstånd och konflikter uppstår, ettstörre fokus på kulturell kunskapsinhämtning kan leda till ökad effektivitet och underlättabemötande av kriser. Den nationella kulturen har inflytande över aktiviteter, processer ochindividers beteende i organisationer, de verktyg som är effektiva i en kultur kan visa sig oversamma i en annan miljö. Österrike är det land i Europa som länge dominerats av enbolagsform där familjägande är centralt, till skillnad från övriga länder organisationer i storutsräckning utgörs av större enheter, idag går dock landet mot ett mer prestationsinriktatföretagande med ökat fokus på effektivisering, konsekvensen av denna utveckling är att det ställs andra krav på ledarskapet.Lutz är en österrikisk möbelorganisation som nyligen expanderat till Sverige som det förstalandet på den nordeuropeiska marknaden, expansion till nya marknader kräver förståelse förtvärkulturella möten därför behandlar denna studie skillnaderna i ledarskapsutförande mellanSverige och Österrike. Syftet är att genom en fallstudie identifiera skillnaderna i avseende på fem dimensioner som är centrala för ledarskapet; ledarskapsrollen, effektivt ledarskap, konflikter och konflikthanterande samt beslutsfattande och kommunikation.

We travel more to day than we have ever done before and there is an abundance of destinations to choose from. All -destinations have vantages and disadvantages and the things that are favourable for one traveller can be the opposite for another. So the questions are, why do we have different opinions about the same destination and what is it that makes us choose one destination before another?The purpose with this thesis is to investigate if the demographic factor age has an influence on the Swedish traveller?s opinion about winter destinations. The thesis also investigates if there is a link between the traveller?s demography and their opinion of a destination.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..