År 2014 blev komponentavskrivning ett krav för alla bolag som följer K3-regelverket och har materiella anläggningstillgångar med komponenter av betydande värde. K3 är ett principbaserat regelverk vilket innebär att företagen behöver göra sin egen tolkning för hur det ska tillämpas. Den nya redovisningsförändringen innebär att organisationerna måste anpassa deras nuvarande regler och rutiner efter det nya regelverket.Syftet med denna uppsats är att skapa ökad förståelse för förändringsprocessen vid införande av en ny redovisningsstandard och att bidra med större medvetenhet kring dess komplexitet. För att uppnå syftet så användes i studien en kvalitativ metod där det genomfördes sex semi-strukturerade intervjuer. Intervjuerna genomfördes med kommunala fastighetsbolag i Västra Götalands län som alla nyligen infört komponentavskrivning.

Our aim of this study was to investigate barriers and opportunities for people with mental disorders getting in to the labor market. This from experiences by people whose daily job contains work rehabilitation for this group in particular. On the basis of five qualitative interviews the results showed that prejudices towards people with mental disorders are a barrier for them to get a wage labor. Furthermore the results showed that low self-esteem within the target group and also high educational demands becomes a barrier to a wage labor. The results also showed that to focus on the healthy aspects may serve as an opportunity for people with mental disorders to get in to the labor market and be able to have a paid job.

This essay shows how the concept of virtue can deepen our understanding considering processes of empowerment. A virtue is understood as a trait of character, manifested in habitual action, that it is good for person a to have. Virtues are interpreted as socially constructed. Empowerment is presented as a process toward self-confidence and self-determination where recourses and freedom propels the development toward power for the individual, the household and the community. Why does the concept of virtue deepen our understanding? It is argued that our theoretical perceptive of empowerment needs to better encompass values, norms and practise.

The implementation of large IT-systems is a complex area where many aspects have to be taken into account.KSU, Kärnkraftssäkerhet och Utbildning AB, is a small company in the Vattenfall group that is increasingly being urged to implement SAP, one of the largest ERP-systems on the market. Vattenfalls purpose with SAP is to centralize certain processes within economy that are common to all the companies in the group, this to gain benefits with economics of scale. However, KSU is not convinced that SAP is a suitable system and that the common processes apply to them.The purpose of this degree project is to investigate if SAP is a suitable system and if KSU will benefit from a transition to SAP. Three perspectives were applied to further specify important areas of the main question. From a technical point of view KSU:s demands on a system was mapped against SAP.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

The market for security is one filled with great opportunities. The security services companies are numerous and diverse, the Swedish market is dominated by two large companies: Securitas Bevakning AB and Falck Security AB. In this study we have focused on the bigger of the two, Securitas. This report describes and analysis the security service branch and its surroundings in an involved manner. The target group of the result is mainly people within the security branch.

Some MNEs encounter frustration or failures when they enter a new market. The main reason is due to a lack of adaptation. There is a lack of theoretical study about the local adaptation phenomenon of Swedish MNEs in China. Most studies are at the level of experience. Therefore, the purpose of this study is to find out the dimensions subject to local adaptation and their degree for the Swedish MNEs in China.

The purpose of this essay is to examine how a newly built library and an old library from the sixties work out of an experience and feeling oriented view. Are the fundamental conditions of an old library compatible with the library standards of today? To be able to carry out this examination we have chosen two rather small Swedish libraries. One is the public library of Hässleholm, which opened in the year 2000, and the other is the public library of Kristianstad opened in 1965. The material used to attain the purpose of the study consists of literature studies and qualitative observations and interviews.

AimThe compulsory school attendance in Sweden means that all children are obligated to go to school. This makes great demands on those who work in the school, especially the teachers. Schools are complex units. In school, teachers face all kinds of ethical dilemmas on a daily basis. The aim of the study is to enlighten how different teachers would act differently, if they were facing the same dilemma in the PE-lessons and why this knowledge is important to our profession.MethodThe data was collected through interviews to make a qualitative research.

Every year new premises are built in Sweden, and even if they are made as energy efficient as possible, this will not reduce the energy demands, but the rate of the increase of the energy use will be reduced. One type of facility in Sweden that is a major energy user is public baths, and this makes public baths an interesting facility to study more closely. There are around 500 public baths in Sweden and about 75 % of those can be seen as older baths with large need of renovation, and they all require a high level of energy efficiency measures. To show how the energy demand increase or decrease depending on the changes chosen to be made, the simulation application IDA Indoor Climate and Energy was used. Simulations were made and compared for several cases, with two extreme cases as starting points.

Elite sport is becoming more professional, and elite athletes have to be more committed to spend several hours in training to achieve elite level and this means that the time to pursue a university academic career to the side of elite sport is minimized. Still only few elite athletes will be able to make a living of their sport. The objective of this study is to gain a better understanding of the opportunities and difficulties for a student who combines academic study with elite sport. Data was collected through semi-structured interviews with eight students studying at the University of Umeå, combining elite sport with academic studies. Results show that there are high demands on elite students to structure and plan for the combination of studies and elite sport.

The aim of this study was to examine how newly qualified social workers from Linnaeus University in Kalmar feel that the school has prepared them with the professional skills to meet the demands that exist within social work. Social work education is a generalist training that will result in a professional qualification. With a qualitative approach eight newly qualified social workers were interviewed.We used the sociology of knowledge as an overall theoretical approach. We also used experience- based knowledge as a theoretical approach. One of the study's conclusion was that the graduates had difficulty linking theory to practice.

Rising energy prices and higher energy demands have led to an increased focus on energy efficiency, in particular in the real estate business, where high potential for energy savings exists. Within the next few years, buildings that were constructed in the sixties and seventies will be in need of renovation. One of the challenges of these renovations will be to improve energy efficiency. A real estate company that is facing this challenge is Uppsalahem AB, based in the city of Uppsala, Sweden. This study focused on analyzing energy efficiency measures when renovating old buildings.

After W.W. II the Social democratic government wanted to modernize and rationalize the Swedish society. The university system was reformed[INS: :INS] to support growth of industry and science. But the reform did not reach Swedish academic library system and it was not well organized. The aim of this thesis is to analyze the reaction of the Swedish academic libraries to the new era in the framework of ideological criticism.