Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Introduction: Suicide is a major public health problem both internationally and in Sweden. Itis known in research that sex and gender have a bearing on the incidence of suicide andattempted suicide. Gender Bias in medical research could lead to medical errors and to thatthe problem is made invisible. That is why it is important to identify and eliminate them. AimThe purpose of this paper was to examine whether there is gender bias in scientific articlesdealing with suicide prevention interventions and how this is expressed.

The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

Background: Relatives to people with schizophrenia often experience a great burden and inmany cases takes a lot of responsibility for the person suffering from schizophrenia. Nationalguidelines emphasize the importance for relatives to be involved in mental health care, butunfortunately that is not always the case. Objective: The aim of this study is to investigateand describe how relatives to people with schizophrenia have experienced collaboration andsupport from mental health services, and what requests they might have for the futureregarding the design of collaboration and support. Method: Qualitative approach. Interviewbased study with qualitative content analysis as a method.

Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

The purpose of this study was to create a deeper understanding for, and shine a light on the exit process for former criminal gang members. Which conditions appear to be important and what may constitute the enabling and inhibiting factors of an exit process? The study was based on qualitative semi-structured interviews with respondents who themselves have experience of a criminal lifestyle and gang affiliation, and with professionals in social work. Our theoretical approach is based on Helen Ebaugh?s definition of an exit process, labeling theories, strain theory and control theory.

Den här uppsatsen handlar om levnadsförhållanden bland kvinnor som är eller har varit verksamma inom någon skärgårdsbunden näring i Norrbottens skärgård. Den fokuserar på de förändringar som arbetsförhållandena och det sociala livet genomgått under perioden från andra världskrigets slut fram till idag, 2006. Jag, som forskare och uppsatsförfattare, har försökt nå denna kunskap genom att söka svar på frågor om hur kvinnornas ställning har förändrats i arbetet, i familjeförsörjningen och i det sociala livet. Metoden som använts är kvalitativ och baserad på semistrukturerade intervjuer och kategorianalys av citat tagna från intervjutranskriptionerna. Teorier som använts är Due Billings och Alvessons kritiskt tolkande perspektiv på genus/kön, samt Zollinger Gieles och Holsts omarbetningar av Talcott Parsons begrepp adaptive upgrading, integration, inclusion och goal differentiation.

Syftet med denna studie var att undersöka skriftspråkslärande efter nybörjarstadiet, hos elever utan eget tal; med severe speech and physical impairment (SSPI) samt alternativ och kompletterande kommunikation (AKK). Frågeställningarna var följande:- Hur beskriver dessa elever själva sitt skriftspråkslärande?- Vilka fruktbara arbetssätt och miljöer för dessa elevers skriftspråkslärande finns dokumenterat i forskning?Metoderna innebar en livsberättelseintervju genom computer assisted personal interviewing (CAPI), samt systematiska litteraturstudier med en kvalitativ metasyntes som mål.Resultaten visar vikten av att dessa elever når en god läs- och skrivförmåga. Möjligheter öppnar sig för lärande och inte minst kommunikation över tids-, rums- och persongränser. Avgörande för elevers fortsatta skriftspråkslärande var förväntningar, kvalitet på undervisning samt stimulans inom den grundläggande emergent literacy-fasen.

There are no guidelines regarding how companies should design status updates on Facebook which attain good readability and engage the readers. Half the Swedish population are Facebook-users, but companies have yet to publish comprehensible messages on Facebook which effectively include the recipients. Inclusion is not just a matter of accessibility, but also of readability.Therefore, I studied how status updates should be designed on Facebook in order to increase the readability and to engage the readers. My target group is 22-32 year olds, since the company I worked with wanted to target this group. I conducted my research through literature studies, interviews with the client, analysis of past status updates, questioned an expert in social media, and organized a group interview with the target group.My research shows that status updates should contain information that is topical, informative and relevant to the target group.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

The aims with the project were to investigate how forage consumption affect production and pigs behaviour around the feeding. This degree project was designed to follow 48 growing/finishing Hampshire*Yorkshire pigs, from 30-110 kg live weight, fed diets with or without 20 % forage inclusion. The pigs were divided in three groups due to dietary treatment. In the first group the pigs were fed 20 % of the energy in the feed ration by long grass/clover silage (LE) and the remaining 80 % by a cereal concentrate. Group two was fed chopped grass/clover silage mixed with cereal concentrate (HE) in the same amounts as LE.

This essay is called Imaginary non-community, How Swedish press portrayed the fight for freedom in Tunisia and Hungary 1955 and 1956 and it describes how two similar struggles for freedom are portrayed through the eyes of the most popular Swedish news papers Dagens Nyheter, Aftonbladet and Expressen. In 1955-56 Sweden is a country where the focus lies within the nation itself with economic growth and the building of folkhemmet. The Swedish social program for a more improved living condition. Outside of Sweden the cold war is reigning and the Swedish international politics is careful and passive. The fear of communism makes Sweden side with the western powers and therefore they (Swedish politicians and news papers) do not object to the French military effort to strike down the rebellions by force in North Africa.

Att börja på högstadiet och byta både skola och de flesta av sina klasskamrater kan vara positivt såväl som negativt. Det kan vara en chans att hitta nya intressen, eller jobbigt med mycket nya intryck och högre krav. Om man dessutom har särskilda behov, till följd av ett funktionshinder, kan den omställningen bli väldigt krävande om inte skolan klarar av att tillgodose ens behov. När en elev är inkluderad i skolan så innebär det att eleven skall involveras helt och hållet i sammanhanget på samma villkor som sina klasskamrater (Fors 2004). Den här uppsatsen bygger på en fallstudie gjord med kvalitativa intervjuer som handlar om en 13-årig pojke som har funktionshindret Downs syndrom och är inkluderad i årskurs 7.