Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

The thesis examines how language, culture and family structures interrelate and affect the process of migration. Vital is how women from a different ethnic background integrates during migration and in a dialogue context with us as researchers and native Swedes. The thesis is interdisciplinary and analyzes empirical data through a qualitative method by using the perspectives gender, ethnicity and identity. The empirical material consists of 7 interviews, which have been transcribed and then broken down in to quotations. Thesequotations have then been analyzed using the perspectives mentioned above.

The purpose of this randomized controlled study was to investigate the effect of internet- administered guided self-help for women suffering from psychological problems following traumatic childbirth. The eight-week treatment program consisted of written chapters based on cognitive behavioral therapy. 56 participants were randomly assigned to a treatment group (n = 28) or a waiting list group (n = 28).The results showed that post-traumatic symptoms decreased as a result of the treatment, with large within-group effects measured by both the Traumatic Event Scale (TES) (d = 1.33) and the Impact of Event Scale-Revised (IES-R) (d = 1.3). The difference between the groups was only significant when measured by the IES-R in which case the between-group effect was large (d = 0.97). The proportion of the participants who showed clinically significant improvement was considerably greater in the treatment group than in the waiting list group.

Varumärket ? vår tids viktigaste tillgång. Det är en immateriell tillgång som erbjuder ettexklusivt värde för konsumenten och en möjlighet för företag att utmärka sig från sinakonkurrenter. I genomsnitt upp till 50 % av ett företags balansräkning kan bestå avvarumärket och det beskrivs som lika viktigt som produktens kvalité. Immateriella tillgångarär dock svåra att identifiera och på grund av detta uppstår svårigheter vid erkännande ochkapitalisering.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

Bakgrund och problem: En mängd nya standarder tillkom år 2005 när IFRS blev tvingande för börsnoterade företags koncernredovisningar inom EU. En av dessa nya standarder var IAS 36 punkt 134 som behandlar upplysningskrav vid nedskrivningsprövning av goodwill. Studier om företags redovisning av goodwill och dess nedskrivning de första åren med IFRS visade att redovisning av flera upplysningskrav var bristfälliga, dock spåddes det förbättringspotential av en del forskare. Det har även utförts studier om bakomliggande faktorer som kan ligga till grund för varför vissa företag inte redovisar fullständiga upplysningskrav, en av faktorerna som uppges är storleken på goodwillposten. Med dessa studier som bakgrund skulle det vara intressant att undersöka om svenska företag uppnått den spådda förbättringspotentialen sedan IFRS blev tvingande inom EU, samt om storleken på goodwillposten har en inverkan på hur företag redovisar upplysningskraven.Syfte: Huvudsyftet med uppsatsen är att undersöka huruvida svenska företag uppfyller upplysningskraven i IAS 36 punkt 134 i större utsträckning år 2012 än vad de gjorde år 2005, och delsyftet är att undersöka om storlek på företags goodwillpost påverkar i vilken utsträckning de uppfyller upplysningskraven.Metod: Studien är av kvantitativ karaktär och en deduktiv ansats har använts.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

My purpose with this study was to research how a few teachers work with the children in preschool class to achieve a group that the children feel safe and comfortable with. Every human being has got the need to feel safe and with this study I want to illustrate the importance about working to achieve safety for children in preschool class, and environment that is new to them. In order to try to get answers to my research questions I have interviewed five preschool class teachers. The results showed that the teachers work in a way that makes the children feel safe by helping them establish the daily routines and common rules for the preschool class. They also let the children in the preschool class get to know each other and other children in the school by play and shared activities.

The aim of the study is to investigate attitudes about rapists and to determine whether it is felt that they need treatment, imprisonment or a combination of the two. The study examines differences in attitudes between two different educational groups. The first group of students is comprised of those studying on programs that lead to careers working with people, whilst the other contains students who will work in business administration. The investigation also includes views on which punishment alternative the informants believed to be the most appropriate. The same differences are also investigated between gender and age.

Det har länge funnit en vilja att harmonisera redovisningen då redovisningstraditionerna har skiljts sig åt mellan olika länder. En harmoniserad redovisning underlättar för handel och transaktioner mellan utländska företag eftersom en internationaliserad redovisning gör att alla talar samma språk. I Europa finns en egen organisation för att reglera redovisningen, IASB, och EU valde att arbeta efter deras rekommendationer som därför kom att bli obligatoriska för börsnoterade koncernföretag. Övergången till de internationella redovisningsstandarderna IAS och IFRS skedde år 2005 och även fast redovisningsrådet följt IASB: s rekommendationer tidigare innebar övergången åtskilliga problem. Några av standarderna stred mot tidigare regler i årsredovisningslagen då de nya standarderna innebar värdering till verkligt värde som ej var tillåtet i Sverige tidigare.

This thesis investigates in which way principles and theories of usability is revelant when evaluating interactive systems for children aged 10-12. It also investigates whether there are specific factors that you should keep in mind while developing interactive products for the targeted group.The results of the qualitative study shows that priciples and theories of usability is relevant when evaluating interactive systems for the targeted group. However there is one concept that is more significant than the others. Our study shows that our targeted group is sensitive to time-consuming activities such as loading times etc. which has to do with the efficiency of the system.

This is a qualitative study designed to investigate how professional support group leaders talk about their role as supervisor of support groups for children and adolescents with problematic home situations. We also examine how these supervisors talk about the method they use and how they talk about the individual child. We have chosen critical discourse analysis to help us explore if there are different ways to talk about these territories. Our questions are:How does the support group leader talk about his role?How does the support group leader talk about the method?How does the support group leader talk about the individual child?The theories we have chosen to use in the analysis of our material is Aaron Antonovsky's Sense of Coherence and social constructivism.

Speech anomalies have been described as characteristic symptoms forthe 22q11 deletion syndrome. However, research on speech and voice in adultswith the syndrome is still scarce. Previous research has indicated that speech andvoice anomalies seen in children with the syndrome might have neurologicalcauses. The aim of this study is to investigate speech and voice in a group ofadults diagnosed with the 22q11 deletion syndrome, with extra focus onanomalies with possible neurological cause. The researched group consisted of24 adults between the ages 19 to 38 with a verified 22q11-deletion, 16 womenand 8 men.

This case-study examines the correlation between young men and democratic instability in group discussions with two analyzing methods in one. One part of the method used is deliberative democracy which aims to explain how democracy works within the frames of discussion in ordinary citizens groups. In this study the citizens is upper level secondary school students. The other part of the method used is the theory pulled by many scholars lately, the demographic impact on democracy. With these two combined in one this study compare the theory of young men as more active in political violence and as a destabilising factor of democracy on country-level with the results of the study in deliberative democracy in small group discussions.

Aren?t you tired of never finding stuff? Take a bits as example, do you store these lose in your toolbox or carpenter belt? What if you could have it all accessible and assembled in a tool, always at arm?s reach?Today bits are used together with electric screwdrivers and handheld screwdrivers in a greater spread. For these different types of storage, from pure storage boxes to complex tools with storage built in, exist. The professional craftsmen commonly use some kind of box where the bits can be stored. Even so they tend to store their bits loose in a carpenter belt or toolbox, since they want the speed and accessibility of carpenter belt over the storage box?s tidiness.The project was started in the fall of 2010 and a referents group was early put together to ensure that the developed product became as user-friendly and attractive as possible.