Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

The purpose of this study is to perform a description of how parents experience their life in a stepfamily and to examine how the parents experience the involvement from their new partner in the children?s upbringing. The issues are: (i) which expectations do the parent has on their new partner in the role as stepparent to the child, (ii) how active does the parent experience their new partners? step parenting concerning the stepchild and (iii) how does the parent expect the new family to take shape? A qualitative study has been done through interviews. The participants were sex biological parents, of which four were fathers and two mothers.

Background: When someone suffers a spinal cord injury, the nerve impulses between the brain, the muscles and the skin are intercepted, thereby resulting in motion and sensory loss.  During the recovery process, healthcare professionals play a vital role in ensuring that the patients have a positive experience of care, recovery and rehabilitation.Aim: The aim of this study is to determine how patients at a rehabilitation clinic in Sweden experienced the following: The patient?s experience of how well they were received by staff, the staff?s ability to explain and inform the patient of important details concerning their care and the staff?s ability to involve the patients in their own care.Method: A qualitative interview approach was used when undertaking this study. Six patients at the rehabilitation clinic were interviewed, and the interviews were later analyzed using qualitative content analysis.Result: The collected material was divided into ten categories that were sorted into three subheadings: reception of staff, information and involvement. Reception of staff, with categories: helpfulness, commitment, consideration, professionalism and reception. Information, with categories: if the patients felt well-informed.

The society today, reflects a high welfare, where the human being has a better financial position than before. This has generate that more money is spend on pleasure and events. A result of that can be the development of a new line of business; The industry of experience.This kind of branch is fast growing in the Swedish labour market. The characteristics of this branch are, depending of trends, continuous variations and integrated education.A new phenomenon within this branch is ?Centre of experience?.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

AbstractBackground: Becoming a parent to a child in need of Neonatal Intensive Care can be a traumatic experience. During a time when the parents may need support, guidance and a sense of control ? the family might need to relocate to a hospital away from home if the child needs highly specialized medical care at a Neonatal Intensive Care Unit. Aim: The aim of this study is to investigate the parents? experience of having to change neonatal care unit.

The purpose of my essay is towrite about newly qualified elementary teachers during their first professional experience and their opinions of a teacher's identity. My interest is a result of that I myself am studying to be a teacher and am reaching the end of my studies.My purpose is mainly to examine how teachers first experience their role and if their education helped them resolve any problems they had. My aim was also to examine what the teacher?s identity and role and the question of leadership means for new teachers?I have used a qualitative interview method.The results showed that new teachers experience difficulties and that their training does not prepare them sufficiently. The results also showed that the teacher?s identity, the teacher?s role and leadership are factors that grow with time and experience in the teaching role and that it is not something that the beginner teachers acquire during their education. I have achieved a clearer picture of what to expect and how to enter into the role of teacher with support and time..

Background: Miscarriage is a common phenomenon in our society. It is reported that approximately 17 % of all pregnant women in Sweden go through a miscarriage every year. For many women miscarriage is a tumultuous life event that often has a deep emotional impact. Miscarriage is a subject that often is prohibited to talk about in our western society. Consequently this means that nurses have an important role in the emotional support for these women.

The purpose of this essay was to, by the ecology of human development theory, examine 10-year old childrens own experience of their lifesituation outside the time of school. The study was based on qualitative interviews with six 10-year old children from a smaller community in Sweden. The main guestions was:1. What is the experience of being 10 year?2.

The purpose of this essay is to show how or if teachers use different methods working with minority language students, who don?t speak Swedish in lower primary school. By using different socio-cultural perspectives I want to show that learning for both students and teachers is contextual and socially connected and how practical knowledge is significant for many teachers.My working method of this essay is made in a qualitative form by interviews with four preschool teachers. By these interviews I hope to find account for how teachers with or without experience work with immigrant children.The result of my survey shows that perceived experience is significant to most of my informants, which is what deficient in their work with non-Swedish speaking children.    .

This thesis of 15 hp has been implemented at Halmstad University, in collaboration with Saab Dynamics in Linköping. Saab Dynamics is a company operating in the defence industry where competition is tough. This necessitates new ways to increase efficiency in the company, which is the basis for this thesis. Saab Dynamics wants to introduce simulation driven design. Since Saab Dynamics engineers have little experience of simulation, required a user methodology with clear guidelines.

This study examined how users interact with a smartphone while in a learning situation based on videos via smartphones as a learning tool, and how this interaction and phenomena is experienced. The five test subject were separately given the same task that they were to solve using video instructions that were picked out and given to them. After finishing the task the subjects were observed while they demonstrated how they completed the task. After the observation the subject were interviewed using semi-structured interviews. The results show that the user experience of this phenomena is based on more pragmatic values than we could find in earlier studies, i.e.

In today's society, more and more people traveling with transports such as trains and buses. With this type of travel it often exists waiting at stations that in many cases perceives as negative. Previous research demonstrates that distraction can get people to experience the waiting as less negative. This paper aims to examine how waiting can be affected by distraction, and if it is possible to use a second type of waiting as a distraction. The authors have chosen to focus on travelers who are waiting.

The purpouse of this study is to find out how and if a Content Managment System (CMS) can benefit from applied User Experience Design (UX). A work project has been executed where a client wanted the students to create a user friendly CMS for adding content to a global hotel review site. A prototype of a CMS was created based on literature studies about UX and CMS. The prototype of the user friendly CMS was then tested through user tests and interviews with key users. After input from the key users the prototype was changed until the users were satisfied with it..

The aim of this study was to gain a greater understanding of what social workers perceive to be mentally demanding and emotionally challenging work, and which strategies they use to handle it. I chose to interview six social workers, three of them had long experience of social work, and three of them had worked for less than a year. The justification for this choice wasthat I wanted to interview people with different experience of social work over time, to be able to see possible differences in what was perceived as mentally demanding and emotionally challenging work, and how it was handled. The social workers were interviewed with a semi structured interview manual.The results showed that the organization of the social service is not fitted to the work that social workers execute. This means that what is perceived as mentally demanding and emotionally challenging work largely depends on this.