Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

This thesis gives an introduction to securitization in general and the tranching of collateralized debt obligations in particular. It does this by using a firm-value model to simulate the underlying portfolio via monte-carlo simulations.The simulations in turn give a loss-distribution from which the various tranchings of the CDO?s are derived. To get an understanding of the influence of different variables involved in the tranching the simulations are repeated several times where the portfolio variables are changed to generate different tranchings. This to give a understanding of the influence different variables have on the tranching and consequently risks involved in CDO?s in particular but also general risks and problems of securitizations..

The aim of this study has been to understand how teachers make pupils come up with new business ideas. This is relevant as the schools in Sweden has to have entrepreneurial teaching in their education. To get an understanding of how teachers teach the pupils how to think differently so that new business ideas can evolve the study is based on interviews with five successful teachers. The teachers have all had pupils that during one year have had their own almost real companies that they have to manage. They start with inventing a new business idea and then they produce the product or service they decided to sell.

Through a sociocultural perspectivethe purpose of this study is to investigate how preschool teachers look at quality development in preschool and how they perceive their participation in this development.I have used a qualitative method based on five interviews with preschool teachers from three different parts of Sweden. I used an interview guide with open questions. The interview answers were categorized in themes based on the responses which were most frequent. In the result I have been using an analysis based on these themes. The result showed that the preschool teachers consider that the leadership style affects their work.

The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

The aim of this thesis was to study how social workers in social services in several municipalities perceive that they interpret the concept of domestic violence and how they believe they would act when it comes to different types of domestic violence. The thesis has focused on three types of violence; physical, psychological and economical. Seven social workers were interviewed with a thematised interview guide and six vignettes. The theoretical perspectives applied in the analysis were the process of normalization and the continuum of violence. The results showed that the social workers did not interpret domestic violence unanimous, and they had different ideas of how they would act in the vignettes.

Background: Mental illness is a growing public health problem which can cause significant disabilities and lead to poor quality of life. As primary care nurses often are the first to encounter these patients they need knowledge to be able to respond appropriately to this group.Aim: The aim was to describe how the sufferer of mental illness experiences the introduction to primary care. Method: The literature review was based on the results of 11 scientific articles which were analyzed with the inspiration of a metasynthesis method.Results: Four categories emerged: the experience of being treated like a human being, the importance of a therapeutic space, the experience of time and availability as well as the importance of competent personnel and the importance of continuity. Patients described different aspects deemed important when encountering nursing staff. Conclusion: Patients experienced that they received good care when they felt listened to and seen as individuals with their own thoughts and feelings.

The purpose of this study is to give a description of how six pedagogues in the third and fourth grade teaches mathematics and which working methods they use. When using the term working methods it is implied that it can for example be outdoors pedagogic, laboratory material, problem solutions et cetera. This material can both be an everyday material or a pedagogical material. The research was carried through by interviews and observations. Six pedagogues were interviewed in two different districts.

ObjectiveThe aim of this study was to explore nurses' experiences of informing relatives to critically ill patients in the intensive care unit (ICU).MethodThe study was descriptive with a qualitative approach. Nine nurses were interviewed. The study took place in a university hospital in the midst of Sweden. An interview guide was used, designed in consensus with the study questions. Data was analyzed via qualitative content analysis.FindingsMeeting and preparing relatives at the arrival at the ICU seemed valuable and led to safety and participation among relatives.

Enterprise learning is a pedagogic concept that implies that the students, in correlation with development of theoretical, subject specific knowledge, also develops enterprise competences that will be useful in their everyday life and on the labour market. Enterprise learning has grown over the last ten years, as well in school practicing as within research. In the mathematics subject, a strong educational tradition has delayed the introduction of enterprise learning. At the examined school, enterprise mathematics has been introduced during the spring term of 2010. This examination focuses on which of the enterprise competences that are developed and how they are developed.

Middle managers in social care find themselves in a middle position. The middle management position involves demands from several interested parties. The demands affect and generate feelings both within themselves and within others and the middle managers have to deal with them all.The aim of this study was to investigate the social care middle manager?s personal experiences of emotions in work.We have completed interviews with four middle managers who are assigned to carry out social care. When doing the interviews we used an interview guide divided into different interview areas.

Syfte: Syftet med denna uppsats är att ge begränsat arbetserfarna universitets- och högskolestudenter en större förståelse av rekryteringsprocessen.Metod: Forskningsstrategin för denna fallstudie är genomförd utifrån en induktiv ansats. Studien är genomförd på ett hermeneutiskt sätt där vi tolkat svaren från elva kvalitativa intervjuer och information från lämplig teori. Vid informationsinsamlandet fordrades en kvalitativ bearbetning av den insamlade empirin.Slutsatser: Slutsatsen för studien är att kompetens är ett komplext och något överanvänt begrepp. Den sociala kompetensen står i slutändan oftast högre än den formella kompetensen. Vi har även funnit att intervjuer är av största vikt vid rekrytering, och därmed social förmåga.

Syftet med vårt examensarbete är att utreda och förbättra Stibas CAD-användning. Stiba är ettbyggkonsultföretag som ligger i Borås. Vi undersökte vilka typer av CAD-program som finnspå marknaden och vad andra liknande företag använder. Vi har valt att studera programmenTekla, Autodesk Architecture och Autodesk Revit, samt ArchiCAD. Då alla programmen ärkomplexa, med i princip oändliga användarmöjligheter har vi bara haft möjlighet att skapa ossen grundläggande översikt.Vi har undersökt Stibas nuvarande användning genom att lämna ut en enkät och intervjua deanställda för att ta reda på deras åsikter och önskemål.

This candidate essay aims to examine the possibilities occupational therapists (OT) have in order to support refugee children in Sweden. The authors find the subject of current interest because there is a constant and frequently debate in our society concerning refugees, which makes us question what role the OT could have with this group. Method: This study has a qualitative approach with focus group methodology as method. At two occasions, four respectively three OTs met to discuss an in advance given interview guide. The discussions were coded on the basis of person-, group- and society perspectives.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.