There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

Grief research generally demonstrates that children and teenagers who have lost a parent in suiciderisk developing severe psychological and physical morbidity, as well as social disabilities, in adultlife as a result of traumatic aspects of the death and complicated grief reactions. The youngbereaved also run a highly increased risk of developing suicidal behaviour or to commit suicidethemselves. Despite these alarming reports, the research field is poorly explored and studies thattake an interest in the long-term consequences and the subjective experiences of the bereavedyoungsters are lacking. A qualitative study using narrative methods has been carried out toexamine the experiences of four young women, who during adolescence lost a father in suicide.The study specifically focuses on the grief process, the short- and long-term consequences, and theneed for social support in relation to family, extended network and society. The study reveals thatthe women?s traumatic loss has shattered their basic assumptions about the world as a safe andmeaningful place.

Auditing has long existed and it was in 1899 that the first Swedish organization for accountants SRS, Swedish Audit Society, was created and in 1923 that FAR, Association of Chartered Accountants, was formed. It was after the Kreuger crash in the 1930s that authorized auditors had their breakthrough. After the crash the accounting profession has endured fierce criticism when the audit was flawed and it was during this period that authorized auditors became more widespread, the concept was developed independently and the importance of auditor independence became evident.We have in our paper therefore chosen to focus on auditor independence and to make that it requires the independence to relate to something. Therefore we have chosen to focus on the interaction between the auditor and the client. To explain what independence means we have used the analysis model, the expectation gap and communication, and explain what the audit entails and what tasks the auditor has.

De psykiskt sjuka tar allt större plats inom den somatiska sjukvården men forskningsfältet är nytt och kunskapsluckor existerar. En systematisk litteraturstudie gjordes. Litteraturstudiens syfte var att belysa sjuksköterskans attityd till att vårda patienter med psykisk sjukdom i den somatiska vården.En databassökning har gjorts i fyra databaser med omvårdnadsfokus: Cinahl, Pubmed och PsycInfo. Sex studier inkluderades. Ur dessa har utkristalliserats tre återkommande teman: attityder som avspeglar sjuksköterskans erfarenheter, vårdmiljöns betydelse på sjuksköterskans attityder och utbildningens betydelse för sjuksköterskans attityder.En stor mängd negativa attityder existerar men även en del positiva, ofta knutet till sjuksköterskan personliga attityder.

As new ways of using computers are constantly being developed, other ways of interacting are made possible. One of the most desired types of interaction with computers is a touch-screen where the user can actually organize everything simply by using the fingertips. The purpose of this project is to enhance an existing framework with an application that works with a touch-screen device. The application is to be used as a tool for presentational usage. The result is an application where the user by simple means can use a touch-screen to hold a professional presentation.

Among those who graduate from the various schools of Social work in Sweden are a great majority women. At the same time men are sought after in the work field.  But not just to level up the equality between the sexes, but also to fill a gender specific niche to counter up a need for male role models. But a closer look at this need and the types of functions set to cater for it shows that male role models as a concept vary between contexts. In this study we examine the concepts and the practices of male role models in three different settings: a municipal social care center offering young boys male bonding activities; a non-profit organization warding young people from drug abuse and criminal behavior; and last, a long term residential home for young boys between the ages 13 and 19. Our research shows that the concept of the male role model vary between the organizations and less so within.

AbstractThis thesis analyzes the Russian Foreign Policy Doctrine from a broad theoretical perspective, with the aim of describing and explaining the doctrine using a number of theoretical approaches. Russia's foreign policy has undergone substantial changes since Vladimir Putin became president in the year 2000, involving a radical shift in foreign policy objectives and thereby moving away from the more confrontational and distrusting policies which characterized the Boris Jeltsin regime. Putins doctrine, based on pragmatism and seeking partnership and collaboration with the West, can be described as a near revolutionary re-orientation of Russia's foreign policy guidelines, meaning a transformation of the country's self image which implies a rejection of great power status and a search for a new role in the international community.Our thesis has examined explanatory variables such as the domestic political situation in Russia, the contemporary international system and President Vladimir Putins system of beliefs in order to describe and explain the doctrine. Our results show that the doctrine is largely a product of Putins personality, values and beliefs, but also to a large extent a consequence of necessities, namely the poor Russian economy and the fact that the country no longer can withstand an all out conflict with the West involving an excessive arms race.Keywords: Vladimir Putin, pragmatism, realism, domestic politics, radical change..

SAMMANFATTNINGBAKGRUND: I och med Ädelreformen flyttades vården av äldre till kommunen och sjuksköterskor började arbeta inom den kommunala äldreomsorgen. Arbetet saknar tydliga riktlinjer och rutiner. Det innebär ett stort ansvar för sina arbetsuppgifter samt patientansvar. Vid konsultarbete ansvarar sjuksköterskan för ett stort antal människor och förmåga att prioritera och snabbt göra bedömningar av arbetsuppgifter och sjukdomstillstånd krävs.SYFTE: Syftet med studien var att utifrån sjuksköterskors berättelser beskriva deras upplevelser av sitt arbete inom den kommunala äldreomsorgen.METOD: Det är en deskriptiv studie. Information samlades in genom semi-strukturerade fokusgruppsintervjuer.

AbstractThe purpose of this essay was to study the parental education for adoptive parents. It´s provided by law since 1/1-2005 that parents have to participate in this education-program before they adopt. We wanted to look at what caused the change and made the education compulsory and to find out where the initiative came from, what purpose the education is supposed to fulfil, if it can facilitate for adopted children during their growth and whether the parental education can support the idea of what is best for a certain child always has to come first, according to the UN convention on the Rights of the child and the Haag-convention.The study was based on eight qualitative interviews, four with social workers, three with representatives of adoption-organisations and one with a representative of the public authority of international adoption (MIA). The conclusions of our study are that there is a risk that the education can not fulfil its purpose to prepare parents for their task, that it looses the idea of what´s best for the child and focuses on the parent instead. It seems to be more of a try out to not violate conventions signed and thereby fulfil a symbolic purpose..

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This thesis examines the established theories on the phenomena of merger of equals. In contrast to an acquisition, a merger of equals is complex since the very nature of it entails that none of the involved parties are in control. Merger of equals are therefore viewed as one of the most difficult types of partnership and data show that over fourty percent of all mergers fail to achieve their targets. Still, research on the phenomena is limited. The main purpose of this thesis is to analyse the implicit factors to why a merger of equals fail.

School can be an effective environment for achieving a more equal health among children and adolescents, since many individuals can be reached by the health promoting work in the school. In the year of 2000 a project in Skåne was started for the development of health promoting schools. The health promoting projects however, have shown to be of short duration. So, as an alternative, the integration of the health in school ought to be tried. The aim of this study is to give examples how health promoting schools can strengthen their profile.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of the study is to explore preschool teachers experiences of how immigrant parents become involved in the preschool activities and how their linguistic and cultural background appears in relation to participation.The survey was conducted through individual interviews with eight preschool teachers working in various multicultural preeschools.The results of this survey shows that the preschool teachers perceive that parents with different cultural and linguistic backgrounds are reluctant to participate in various forms of cooperation, such as parent meetings. Preschool teachers believe that the lack of parental participation depends on the parents linguistic and cultural backgrounds, such as different approaches to understand the pre-school educational activity or the view of parenting, and other things such as language difficulties.Another result reveals also a great lack of written methods, because teachers sometimes face difficult dilemmas. To seek itself the right approach in a current situation can be both difficult and time consuming, therefore, the preschool teachers wish that there were already complete methods for use..

By means of text creation I approach, reflect upon and try a number of aspects of my own professional existence as a joker in forum theatre and as a forum play pedagogue.This essay is structured like the days of a week and it specifically relates three problematic situations: first, a Monday containing a case of discrimination during the performance, then, a glimpse from a Wednesday when I failed to use the time with enough consideration of our common work and, finally, a Thursday when I was professionally questioned.These three situations are described thoroughly and then they are tried by me. This is carried out partly by reasoning, partly by using for example sociological, pedagogical and above all philosophical texts in order to widen my understanding of my existence as joker and forum play pedagogue. When writing this essay I really realized the importance of taking the reactions of the spec-tators into consideration. I have had the opportunity to develop thoughts about the way in which reflection is created and thoughts about different layers of reflection. I have also pondered over the way in which I distinguish between forum play and therapy as a forum play pedagogue.