Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Since the 9/11-attacks several nations have been confronted with a new international threat, its nature traces back to the political- and religious- radical movements of the 20th century Cold War. Ever since, various states have been under threat by terrorist organizations around the world due to mainly participating in worldwide counter-terrorist interventions created by western alliances. In Sweden, amongst other countries, the state took security-precautions that would imply total control of information throughout the territorial borders. The assigned proposition was accepted by the Swedish parliament in June 18th 2008, after this date wild spread criticism was still in effect ever since the Swedish government first publicly announced the proposition in May 8th 2007. This study emphasizes on understanding why the Swedish government chose to present this proposition to parliament, in order to complete this task the study will present the motives and the alleged threats that were the core of the proposition and its value-maximizing goal of creating a new surface for Swedish homeland security.

Abstract Title:                       Grades at Primary School ? A study of local politicians' arguments in                       connection with the division into grades at Swedish primary schools.Author:                       Annie LinderUniversity of KalmarC-essay in Social StudiesAutumn 2011 The study aims to investigate local politicians' decisions since municipalities took overSwedish primary education in 1990/91. The arguments put forward in support of how stages are organised have been studied, likewise whether municipalities have acted rationally when making their decisions.Six municipalities are included in the survey. They were divided into three educational categories: lower, middle and high level schools; previous and recent schools and F9 schools with pre-schools and primary schools integrated.Minutes from politicians' and civil servants' meetings have been studied and categorised according to arguments for and against. The most common supportive arguments are about economy and organisation, others concern school premises, trends and the wish for a comprehensive compulsory school.

This thesis explores the position of book blogs in the literary system through Robert Escarpit's socio-literary model of the book market. Simultaneously the thesis serves as a test for Escarpit's theory: by actively applying his theory and model to a very new and contemporary actor on the book market I hoped to reach or confirm new insights into the usefulness and validity of Escarpit's work for contemporary socio-literary studies.Three book blogs were selected for the analysis and interviews were carried out with the authors. The interview questions were formulated specifically for the purpose of extracting the kind of information necessary for an analysis using Escarpit?s theory. As a complement to the interviews, statistics on the type of books reviewed on the blogs were also compiled.

The crisis on Wall Street. This essay is a comparative study of how two business newspapers report on the bankruptcy of Lehman Brothers Holdings in September 2008. Seven articles from the Swedish European financial newspaper Affärsvärlden (Business World) and five articles from the Chinese-Asian news agency XINHUA FINANCE are examined. The aim is to analyze, understand and evaluate from a rhetorical perspective. My thesis is that rhetors storytelling can tell us more about how we cope with crisis in the global economic discourse. The texts can portray man as a narrative creature when identification as a rational actor is not enough. The analytical methods used are linguistic analysis with an emphasis on metaphor analysis, narrative analysis based on pentad - Critical dramatism, and discourse analysis with doxological outlook. The results show that both newspapers seek to defend the global economic discourse, but they do so in different ways. Affärsvärlden advocates calmness and conveys a cautious attitude. The heart of the crisis, as well as its solution, is on Wall Street. XINHUA advocates control and expresses confidence in authorities and the system. Asia is presented as Wall Street's savior..

The main purpose of this study was that, in the light of theories of how street level bureaucrats may affect the implementation of political decisions, examine and analyze the social workers interpretations of the child perspective's impact on the handling of social assistance, and what opportunities and/or limitations they feel that the organizational preconditions means for the application. The survey had a qualitative research approach and consisted of eight thematic interviews with a total of ten respondents operating in five different municipalities. Eight of the respondents were social workers dealing directly with social assitance and two had managerial positions. The results of the interviews were then analyzed with the help of an actor-structure approach to implementation and Michael Lipskys theory of street-level bureaucrats and their role as policy makers. The results of the survey showed that the respondents had relatively similar views on the child perspectives implications for work with social assistance.

The purpose of this master thesis is to examine some information aspects of decision-making in Swedish municipal committees. Which are the information needs and how do they emerge? How is the needed information sought and received and which are the sources? How do the members of the committees use information when making decisions? To answer these questions qualitative interviews were conducted with four politicians (two chairpersons representing the political majority and two vice-chairpersons representing the opposition) and three officials in a municipality with a population of about 50 000. The politicians were interviewed in capacity of decision-makers, whereas the officials from the local administration are of interest through their decision-supportive role, which includes providing of reports and other information. The examination indicates that even if the conditions to some extent differ between the committees, the administration is highly influential: Notions and proposals about action may come from inhabitants, organizations, politicians etc., but are handled by the administration, which often is the problem formulating actor, through which the informational needs nearly always are canalized.

The purpose of this master thesis is to show how a chosen actor in form of the Swedish union organization IF Metall (the Swedish union for metal- and industrial workers) works with pro-reading activities. The project being scrutinized is the Read to me dad-project which aims at fathers who are not used to reading activities within the LO-group (the Swedish Trade Union Confederation). The methods used are interviews and literary studies. The theoretical background of my discussion is based on three education ideals. The neo-humanist ideal emphasizes the personal improvement through literature.

This study is based on the notion of "the postsecular society". I have identified both similar and dissimilar values within current and official publications regarding human rights and gender equality authored by the Swedish Feminist Party and the Church of Sweden. The aim of this study is to identify and review similarities and differences in values, as expressed in definitions and standpoints, and also to try to explain how it is that the actors have similar and dissimilar values. In this context I have chosen the sociologist Jürgen Habermas's theory about "the postsecular society" to increase the understanding how and why similar values within religious and secular actors are presented in, what Habermas calls, "the postsecular society". I have used a qualitative and comparative content analysis for this study. The result shows that the Swedish Feminist Party has a more humanistic view.

Author: Martina Holgersson och Pranvera VishajSupervisor: Matts MosessonTitle: ?A study about how Social Services understand and put child perspective into practice?The purpose of this study is to describe and understand how the child perspective is perceived and put into practice by the Social Services. Our questions were: ?How is the child perspective perceived by the Social Services?? and ?In what way is the child perspective put into practice in the Social Services? work?? Our approach to knowledge is based on the hermeneutic tradition of knowledge. The essay rests upon semi-structured interviews with ten Social Services? workers.

The name of the thesis is?Istheprintedbook?sdeaththeauthorsbread??Astudyinhowthepublishinghouses?andtheauthors?relationshipschangeduetotheintroductionofthee--?book?Thee--?book,whichisadigitalcopyoftheprintedbook,hasbeenonthemarketforovertwodecades.However,itisnotuntilnowthatchangesarehappeningwithintheindustry,whichaffectsthedifferentactors.Amazonhasforexamplelaunchedane--?readerbythenameKindleonthemarketandApplehaslaunchedasurfpadbythenameiPad,bothwhichyouareabletoreade--?bookson.Thetechnologicalchangesthatarehappeningaffecttheactorswithinthebookindustryaswellasthestructureoftheindustry.Theresearchquestionofthisthesisis?owdothepublishinghouses?andtheauthors?relationshipswithinthebookindustrychangeduetotheintroductionofthee--?book??Actor--?networktheoryisusedtoinvestigatethis.Thetheoryincludesbothhumanandnon--?humanactors,whichtogethercancreateanetwork.Theactorswithinthenetworkconnectthemselvestoeachotherandtherebyformthenetwork.Thepurposeofthisthesisistocreateanunderstandingforhowactorsandtheirrelationshipswithinanestablishedindustrystructureareaffectedbydigitalisation.Toachievethis,semi--?structuredinterviewswereconductedwithpublishinghousesandauthors.Theboomofthee--?bookinlargepartdependsuponthetechnicaldevelopmentthathasoccurredandwhichhasintroducedsmartphones,e--?readers,surfpadsetceteraonthemarket.Moreactorswillariseinthebookindustryduetothedigitalisation,whichinturnwillaffecttheexistingrelationshipsofthepublishinghousesandtheauthors.Thepublishinghouseswillkeeptheirroleinthenetworksasakeyplayer,butcomeintocontactwithmoreactors.Theauthorsaregiventhechancetoself--?publishtheirbooksase--?books,whichmakethemcomeintocontactwithmoreactorsaswell.Asmoreactorsarise,thestructurewithintheindustrybecomesrelaxed.Hence,thepublishinghousesneedtoenrolthenewactorsinorderforthemtokeeptheirpositioninthenetwork..

The purpose of this study is to understand encounter by individual depictions of meetingsperceived by social workers and clients in social services. Thus, we want to understand moreabout how clients and social workers as actors encounter each other in meetings in the socialservices. The study also aims to understand how the two actors affect each other in this typeof interaction and whether there are other influencing factors. We conducted a qualitativestudy by interviewing informants with semi-structured interview questions. The informantswere comprised of three social workers and eight clients.

Syftet med den här uppsatsen är att tillsammans med ett posthumanistiskt perspektiv undersöka fenomenet socialt samspel i förskolan med fokus på hur ickemänniskor deltar i detta samspel. Empirin för studien samlades in, under vad som liknas vid en mindre fältstudie, på en förskola i Stockholm. I uppsatsen analyserar jag videoupptagningar från de deltagande observationerna tillsammans med ett antal performativa begrepp utifrån posthumanistisk teori.I dessa analyser blir det tydligt hur ickemänniskorna går att förstå som performativa agenter, som på många olika sätt deltar i samspelandet och formar barnens agerande och de roller barnen får. Genom att jag lyfter fram ickemänniskorna, och även sådana man ofta inte tänker på som så betydelsefulla som t.ex. små golvytor, en trälåda och ett bord, går det att förstå barnens agerande och samspelande, inte som uttryck för hur barnen verkligen är, utan som artikuleringar och översättningar av olika ickemänniskors kommunikation.

Historically the library has owned more than silent, book-filled halls; it has been a center for learning and ideas, a source of both freedom and oppression, in other words, a medium for knowledge, truth, and power. Cultures have been divided into powerful and powerless through access to the library's content; those who have - and those who do not have - access to information determine which voices are heard and which are ignored, thus determining the outcome of the future. This thesis investigates how The Book That Wouldn't Burn by Mark Lawrence portrays the relationship between knowledge and power using Michel Foucault's discourse theory. More specifically, how this relationship is manifested through the structures and norms of society, and how the library as a place and institution serves as the means by which this relationship plays out. An established classic like Fahrenheit 451 by Ray Bradbury is placed as a contrasting reference point to help deepen its thematic message of information control and cencurship. Furthermore, the agency of one of the main characters is also examined in the light of Anthony Giddens' stratification model, as an actor with the potential to move beyond the confines of the power structure. The analysis demonstrate how knowledge, truth, and power remain continuously thematically relevant within literature, and how the reality of our time may be better understood through literary contributions.

The aim of this paper is to get a deeper understanding if research about international relations has any practical meaning. The main focal point is about the importance of the scholar idea soft power, and its meaning on foreign policy actions through expressions. A quantity and quality method is used. The point of the main theory that concerns international relations takes a rationalistic perspective, and expands it to the notion that ides can have an impact on policy outcomes. Three different types of research utilization can be traced to determine in which way an idea is getting implemented.