During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

This essay describes how the author gradually gets a deeper understanding for his profession and the development of his professional skills, attitude and practice. The essay contains two main narratives representing examples from the author´s occupational practice, and through those narratives he tells how his practice alters and develops. These stories are also the basis for considering different aspects on how to get good models for practising a profession when you are a beginner, and how to manage ethical dilemmas. The starting point is when the author in the beginning of his career as a rural pastor is visiting a seriously ill parishioner at a province hospital. The course and the outcome of this call is surprising the young pastor, and the author tries to analyze the background to the outcome and assesses several possible explanations for the result of his call. The narrative is used to examine the attitude, the professional skills and the social and existential context for the author at that time. The patriarchal patterns in the parish are illuminated and questioned. In the second part of the essay the author investigates what will happen when pastoral cure transforms to psychotherapy, and how the author deals with phenomena in the therapeutical process such as idealization and secondary traumatization. On basis of texts written by among others Ingela Josefson, Fredrik Svenaeus, Christian Nilsson and Ulla Ekström von Essen the author seeks explanation for the development of his practical knowledge. With references to philosofers as Plato, Aristotle, H.G.

The aim of this thesis is to accomplish a user study on how e-book users experience the electronic book, the e-book, as an instrument for reading fiction. The study is based upon qualitative interviews with twelve e-book users and a small survey carried out at the Stockholm City Library. The purpose is to identify the users' incentive for choosing the e-book as a medium for reading fiction, elucidate if and how the interface of the e-book affects the reading experience, and distinguish if there are any factors common to the users in their choice of reading e-books. How the users look upon the future of the e-book is also discussed. Among the people asked in the survey we note little if any demand for the e-book as an instrument for reading fiction.

Purpose: To examine how IR-related press releases affect share price for stock companies, and to explore how said companies practice Investor Relations.Methods: The study was conducted using an event study as well as e-interviews. The event study has a quantitative deductive research approach where the market model is used for calculating the abnormal return based on press releases. The e-interviews have a qualitative research approach and follow a semi structured interview guide. The study includes all listed stock companies within the Swedish construction industry and includes press releases from the last decade.Theory: The study is based on the efficient market hypothesis and its semi strong form, theories within Investor Relations and previous research.Results: The event study shows a significant negative abnormal return during a four day period starting the day after the press release event. The negative abnormal return could derive from investor relations being used by companies as damage control, or that the investors? expectations are too high as a result of IR.

The purpose of this thesis was to investigate thephenomenon language café, an activity that is held in public libraries into which anyone is welcome who wants to practice their skills in Swedish, and see how this can be put in relation to integration. To reach the purpose we developed two research-questions; What does the language café fulfill for its participants? and How can the language café contribute to the promotion of integration? The study is based on semi-structured interviews with seven participants from language cafés. The theory used to analyze the results from the interviews is the Swedish sociologist José Alberto Diaz theory about the integration process which can be divided into seven dimensions. The findings of the thesis were that the language café can fill the function as a place to Speak Swedish, for Community-information, a place to meet and a place for trust and self-confidence.

The aim of this thesis is to contribute to the field ofinformation politics, in the areas of the future regulationof The Fundamental Law on Freedom of Expression andThe Freedom of the Press Act. The focus of the study is todiscursively examine how ideas and perspectives ontechnological developments are expressed in a pendingSwedish legislative proposal. The empirical data consistsof an interim government report, SOU 2010:68, writtenby Yttrandefrihetskommittén (Committee on Freedom ofExpression) and analysed using Norman Fairclough'sCritical Discourse Analysis. The analysis is conducted onthree levels: a textual level, a discursive practice level anda social practice level.On the textual level we found that the committeecontinously uses significantly charged expressions todescribe technological development. On the discursivepractice level two discourses were identified.

The purpose of this essay is to outline the aspects of the rule of law that can be applied to credibility assessment in the asylum procedure, and more specifically what factors influence the assessment of credibility in practice. To evaluate this procedure, a multidisciplinary method has been used. Secondary data has been collected from previous academic research and from legal documents such as the Swedish Aliens Act. Since the area of study lacks a reflection on how credibility issues are dealt with in practice, primary research in the form of qualitative interviews has been conducted.Key findings suggest that the Swedish asylum system does offer a fairly inclusive refugee law and rights protection relating to the rule of law. However, the study also suggests that the decision maker's own subjectivity, lack of training relating to trauma and torture victims as well as a rigid system of regulations contribute to credibility assessments being arbitrary and discretionary, in violation of the rule of law..

The term maneuver warfare is frequently used in western defense doctrines and theoreticaltextbooks. The ambition of the Swedish armed forces is to attempt maneuver warfare in allappropriate situations. Theories and doctrines indicate the importance of decentralized command and control systems. Mission command (Auftragstaktik) is one such system and should be applied to all situations of the Swedish Armed Forces. There are theoretical and doctrinal bases for warfare and command, but in practice, what are the preconditions for this? Previous research addresses many theoretical questions but there are flaws in existing studies investigating practical realities.The purpose of this study has been to reach a deeper understanding of armed forces ability to maneuver warfare by analyzing conformity of command and leadership perspectives in practice.This is an interview-based qualitative case study in which respondent´s statements were analyzed and interpreted in relation to a theoretical framework.

Att arbeta med kommunikativ förmåga är en av grundstenarna i logopedens yrkesutövning. Syftet med denna studie var att utveckla ett självskattningsinstrument som kan mäta kommunikativ förmåga, med möjlighet att fånga upp både positiva och negativa aspekter av förmågan. Instrumentet utvecklades i enlighet med klassisk mätteori. En första utvärdering av instrumentet gjordes i ett pilottest med 13 respondenter. Resultatet ledde till att antal items, det vill säga frågor, minskades från 133 till 78 och individuella items förändrades vid behov.

Introducing a new type of IT-structure means a change that employees within an organization must adapt to. Today, many companies have implemented information technology in the form of Enterprise Resource Planning (ERP) Systems and find themselves in th so-called Second Wave stage where an after work is ongoing with continual improvement that involves changes that employees need to understand and act upon. To learn how to work with these recurrent misadventures is of importance because it is seen as a critical factor in order to take advantage of the ERP system and its benefits. To study this a study was conducted through personal interviews at Apoteksgruppen AB which a few years ago introduced a new ERP system. There the authors saw that employees learned in different ways depending on the position, and that the more responsibility this person had the greater freedom this person had to resolve their problems and therefore learned more effectively.

In theory, the management control of maintenance functions is described as problematic due to the nature of the work performed in the unit. The purpose of this thesis is to examine these predicted problems in practice. Further,the thesis aims at identifying how these control problems may affect the relationships between the maintenance department and its internal customers. A case study has been conducted in one of Sweden?s largest industrial companies to investigate the said control problems in practice.

The purpose of this bachelor thesis is to describe how Swedish public libraries use the online social network Facebook and its functions. Our focus of this study lies on how the librarians use the network and what experiences they?ve made. The questions we wanted to answer were:? How do the libraries in this study work with Facebook and its services? ? What do the interviewed librarians think about working with Facebook as an instrument?? What pros and cons can be identified from working with Facebook?The methodology used for this study was qualitative interviews.

The report presents a thesis carried out on behalf of the company SAAB Training and Simulation which is situated in Huskvarna. The authors of this report are going to graduate as mechanical engineers focusing on product development and design, and this thesis should reflect the knowledge obtained during the education. The assignment, given from the company was to develop a concept of a stand that will constitute as a part of a mobile system for target practice. The reader get to follow throughout the project and can hopefully learn from the smart solutions and approaches that have arisen during the process.Today SAAB doesn?t have a mobile application in their portfolio that utilizes the benefits of their sensor measuring system, also called the LOMAH-bar.

The Swedish energy companies have several different systems for data collection of the energy consumption of their clients. Often computerized remote meter readers are put in practice in order to register the energy consumption of large companies. The majority of household clients, however, are read off by the assistance of manual methods. Household power consumption is read off once a year. As a result, these clients are not debited for their actual consumption; their invoices during the year are the result of estimations.

This is a study on how eurythmists/educators describe the relationship between the practice of eurythmy and learning in young children. I wanted to find out what concepts these eurythmists/educators use when speaking of learning in relation to eurythmy. In addition I would also like to explore what eurythmists and educators think that children learn when practicing eurythmy. The method of this study is interviews with two educated Waldorf teachers, as well as two educated and practicing eurythmists, in a fenomenological interview setting with open questions. The theories of Merleau-Ponty, on the phenomenological body, has been used when analyzing the interview material - that is; through the understanding of a physical learning in these theories on the phenomenological body I have tried to understand and analyze the interview material.