Bakgrund: Behovet av segmentredovisning har uppmärksammats de senaste decennierna och såväl FASB som IASB har gjort lagändringar för att förbättra rapporteringen. I dagsläget skiljer sig reglerna åt. I och med strävan efter överensstämmelse mellan de två stora regleringarna har IASB gett ut ett förslag, ED8, vilket är förenligt med FASBs reglering, SFAS 131. Syftet med det nya förslaget är även att det ska leda till ökade krav på upplysningar och på rapporteringen. I ED8 skall segmenten redovisas utifrån management approach något som enligt FASB leder till en ökad relevans.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

This essay aims to investigate the perceptions of responsible personnel in a primary school about the use and importance of EQ, emotional intelligence, in the school's early years. With a hermeneutic approach and by qualitative interviews, we have taken note of the respondents perceptions about EQ. The result shows that EQ can be understood in different ways. Instead of having a common understanding of what EQ is the respondents mention that there are different areas associated with EQ.  Two major results are 1.

This paper aims to describe and discuss psychotherapy in rhetorical terms; in particular how psychotherapists can use their ethos, or person, as a means for convincing the patient, and subsequently discuss how these insights in turn can be useful for other rhetors.Classical rhetoric is commonly associated with one speaker exercising influence on an audience of many, but modern rhetoric is broader, and includes all situations where someone is attempting, by speech or in writing, to affect anyone, including the rhetor himself. With this broader definition, psychotherapy may also be considered a form of rhetoric. Psychotherapy does, however, highlight the aspect of power distribution, in that it is clear that it is up to the patient to determine whether the rhetoric will achieve its purpose or not, that is, if he will be influenced by it. In psychotherapy, it is also important to differentiate between persuading and convincing: for a permanent change to occur in the patient?s thoughts and actions, the deeper, "internal" form of conviction is necessary for change to take place.When attempting to convince an audience, it is important for the speaker to establish a credible ethos, that is, present a trustworthy persona.

Metaphors and their use as a rethorical vehicle are examined. Two texts, one in Chinese and one in Swedish, are compared and analyzed to determine the extent to which the associations they create successfully capture the author's intent. Seecondarily, a shift from the assumptions that rhetorical analyses often assume (read: antiquity and Aristotles) to a more abstract internal human platform is suggested. Neurological and cognitive research is cited in support of this shift.The essay examines the question: How can metaphoric contribute to conveying the communicator's intention? By comparing metaphorics used by an historical Chinese rhetor with those used by a contemporary Swedish rhetor.

Issues related to knowledge assessment and its consequences for both the individual and the entire school system are topical in today's school debate. The mere fact that didactic issues that focus on assessment are discussed actively not only in scholastic environments but even in media and other communities is further proof that knowledge assessment is an important and complex phenomenon in our lives.The subject that I have chosen to look into is about how the work with assessment issues is handled in Swedish as well as Russian elementary school's early years. The goal with this study is to see how my studies have been conducted with a qualitative approach by which I collected qualitative information in the form of documents, papers and interviews. To make the approach even more appropriate for my area of research, I have chosen to merge two qualitative research methods. The first is a qualitative content analysis which analyses the governing documents.

The ever-changing modern health care environment places high demands on leadership skills. The purpose of this study was to describe the causes that effect leadership within the health care services carried out in a municipality. Data was collected by interviewing four health care managers, three registered nurses, eight enrolled nurses and one auxiliary nurse. A qualitative approach based on a content analysis method was conducted in the analysis of the interviews. Latent content deals with relationship aspects and interpretation of deeper underlying meaning of text.

The aim of this work is to gain understanding of how predictions and images of future are created and maintained and how they are changed in society. An interdisciplinary approach to cultural and social aspects is used to examine how collective images about future are created. The distinction between collective images and private images is problematised. The subject matter is extracted from a previous explorative examination about Do It Yourself and OpenSource culture which are concepts of collective learning. That work is described in the foreword.The question ?How is a collective image about the future created?? is central for this paper.The interdisciplinary approach is a cross reference synthesis of philosophies, educational studies, film studies, strategicstudies and future studies.

Title:Professional skills in public and private sectors Date:2011-05-18 Authors:Zinajda Avdic & Binasa Jasarevic Tutor:Viktorija Kalonaityte Examiner:Richard Nakamura Key words:Competence, professional, public sector and private sector. Thesis purpose:To find out what factors are behind the company and the authority identifies  their training needs, what methods they use in the evaluation of outcomes can be integrated into the organization.Method:A qualitative study with a hermeneutic approach and an abduction approach. Theory:The theory depends substances skills, skills needs and skills assessment. Empirical data:Data collected through two interview people on the two public sectors authorities, and two companies in the private sector.Conclusion:We found that organizations put a lot of time and resources to develop, identify and plan professional skills through internal and external courses. The differences between them are determined not by the fact that they are in the public sector or the private, but from organization to organization.

This thesis aims to study how cybersecurity is managed and framed in the context of the growing threat landscape as a result of the Ukraine Invasion. The war in Ukraine is one of the first conflicts involving extensive cyber operations, furthermore this study is interested in how Sweden, more specifically MSB, considers global security challenges and if they can learn from the conflict in Ukraine. Through a qualitative text analysis, focusing on two reports published by MSB, the study, using securitization and framing as theoretical frameworks, seeks to answer the research question ?How has MSB changed its representation of the threat and adapted its security strategy to address the increasing threat to cybersecurity following the invasion of Ukraine??. The analysis is based on five operationalization questions to clarify whether there are indications of securitization and framing in the reports. The study also aims to identify if there is a more clear threat formulated to cybersecurity.

This study is of a qualitative phenomenological approach. Its background lies in recent reports that show the problem of self-harm increasing among adolescents. The intent of the study was to highlight school counselors? view of self-harm, and their experiences of meeting self-harm through their work. Six school counselors, all employed in secondary school, have participated in semi-structured interviews.

In the aftermath of September 11, 2001, issues related to religion and violence has beenactualized in the media. Do Islamic texts and sources legitimate violent actions? In responseto these questions, some professional scholars of Islam argued that the 11 September terroristswere not really Muslims, but hijackers of Islam. According to other scholars, such argumentsreflect a common sui-generis discourse in religious studies which stresses the autonomy ofreligious phenomena, the priority of faith over cultural production, interior experiences andbeliefs over social practice. The scholars in favor for a naturalistic approach in religiousstudies argues that, in order to approach religion in a naturalistic way, we have to be critical ofrepresentations of religion ? and in this case representations of Islam ? drawing on a suigenerisdiscourse.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.

The purpose of this study is to examine the changes in law and other types of politicialregulation regarding unauthorized absence during the reformation of the Swedish schoolsystem in 2010. How was this ?new? approach on unauthorized absence established; whatmade it possible and which view on ?unauthorized absence? does it implicate? The study hasa discourse analytic approach in which it examines central policy documents regarding thetopic of inquiry. The study has found that the alliance-government?s education policy onunauthorized absence is pervaded by one hegemonic discourse termed the mono-culturaldisciplinary discourse.