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.

Currently many organizations are transitioning from the traditional approach to the agile approach regarding systems development methods. It is evident that research has mainly focused on smaller organizations transitioning, whilst less focus has been given t0 larger organizations. We find this interesting and the purpose of this study is to gain a deeper and broader knowledge concerning the following research question: How is system development work affected by a change from traditional system development methods to Scrum in large global organizations. We also investigate how Scrum can be adapted to complex projects with an internal client. The study is based on a case study, which takes a qualitative approach with semi-structured interviews for information gathering and was conducted on a major Swedish telecom company.

AbstractThe beginning of the 20th century gave birth to quantum physics. Within years it revolutionized material science and converted the theoretical foundations of modern chemistry, and to some extent even biology, to physics? new branch, molecular physics. Merger of relativistic and quantum physics soon led to the development of quantum field theory and a deeper understanding of the elementary constituents of matter. Part of this development found its way into high school textbooks as early as in the 1950s.

This thesis presents a study aiming to identify the selection criteria for the digitization of posters at the National Library of Sweden (Kungl. biblioteket). The theory is that cultural heritage institutions are empowered to decide how our cultural heritage is presented as they select what items (or, as in this study, posters) will be digitized. The poster is studied as it is an interesting media form which historically was an important means of communication. The poster can represent and reflect historical events and opinions in society.

The purpose of this study is to examine the teachings of rhetoric?s in schools, more specifically within the Swedish subject; furthermore it examines how Swedish teachers work with rhetoric in the Swedish subject on a practical basis. The study also highlights teachers' approaches to the curriculum for high school. The method I have used to conduct this study, have been to use interviews and inductive ethnography. The teachers whom have been interviewed in my study have similar understandings of what oral presentations actually are, but their idea of what the term rhetoric stands for however differs. Teachers have received similar training in rhetoric; however, they have different experiences within it.

The main purpose of this Master?s thesis is to investigate how the transfer from academic studies into professional life is experienced in retrospect by professional librarians. The aim is also to examine in which context the studies in library- and information science in Sweden has been formed. To attain the purpose of the thesis four main questions is being asked: In which context has LIS-studies from the period 1993-2007 been formed? Which competence does the professional librarian consider to be the most fundamental in professional life? Does the professional librarian experience that the knowledge attained from LIS-studies is sufficient for the actual tasks? Which are the differences between tasks at different types of libraries? The study is performed through a questionnaire survey in which 94 professional librarians express their experiences of their LIS-studies in retrospect.

This study, written in the form of an essay starts with the visualized narrative of a preschool preparatory training experience. The narrative illustrates a troubled conjunction between teacher and parent. The troubled conjunction concerns how long the preschool preparatory training should be. The objective of this study is to explore my own actions and with the outset of my professional role assess and learn what happens in this meeting.My question formulations are: How can I relate to parents with other expectations then mine? What kind of dialog can I hold with the parents?I closely monitor my experiences and my practical knowledge, objectively and meticulously.

The expectations of a successful outcome are great during childbirth. The overall objective of prenatal care and birth care is that midwives contribute in creating the most positive experience of pregnancy, child birth and infancy as possible. During the past 30 years there has been a significant increase in sectiofrequency both in Sweden and the rest of the Western world. More parents feel an overall insecurity when it comes to child labour. The purpose of this study was to describe how midwives experience the work of creating a sense of security and good nursing when meeting the expectant parents.

The perioperative nurse's primary responsibility is to care for the patient during the operation?s three phases; before, during and after. The communication between colleagues in the surgical department is increasing opportunities for safe care for the patient and a good dialogue with the patient can alleviate the concerns facing the unknown environment such as an operating theater. The pilot study was to investigate the surgical nurses' perceptions of conversations with the patient one year after graduation. To answer the pilot study's aim a qualitative interview study was chosen with a phenomenographic approach.

Mathematics is a central topic in today's education debate, including discussion of its educational quality and various teaching methods. Today basically two different teaching methods are used; one is the textbook based method, with the book in focus and the other one the laboratory method by which teaching is performed through practical applications. The purpose of this study was to examine four primary school teachers' view of these two teaching methods by means of four relevant inquiries. By interviewing the four teachers, advantages and disadvantages were highlighted and the purpose was achieved. In order to support the analysis, two theories applied; the socio-cultural perspective and the cognitive perspective.

The aim of this study has been to investigate how the death of a close relative is described in pictures and texts through the eyes of a child character in three picture books. The analysis has also considered how the child character copes with the tragedy and how he or she finds support in the grief process. The books analysed here are Resan till Ugri-La-Brek (1987), Farväl, Rune (1986), and Jättebra Olga! (2010). Since these are works of fiction, this study does not assume that they are an accurate reflection of reality, but the way the child characters act and cope with their grief has been compared with the findings of empirical research on how children react in real situations.The material has been examined by means of a qualitative literary analysis comparing the books according to the research questions. The study finds that the child characters receive evasive explanations from people around them concerning what death means, for instance that the person is sleeping.

Ship formed monuments from the Late Bronze Age on the island of O?land, southeast Sweden, have never been thoroughly dealt with in previous research, despite the fact that the region is suggested to have had a key-role in maritime trade networks. This thesis aims to address the ship formed monuments on O?land in relationship to the monuments in northern Sma?land and the island of Gotland. My goal is to discuss how the ship symbolism was practised during the Late Bronze Age in Scandinavia from a new perspective.

Background: Pressure ulcers have during a long time ages caused great suffering for the patients. The factors affecting the occurrence of pressure ulcers can be both internal and external, such as immobility and malnutrition. Nurses´ role is to assess risks and thus pay attention to prevent and treat pressure ulcers. The nurse may use various assessment tools to highlight and document patients at risk for developing pressure ulcers. Aim: This study was to describe health professionals´ thoughts and actions about the pressure ulcers.

Studiens utgångspunkt var att beskriva och analysera vilka föreställningar som ungdomar på gymnasieskolans omvårdnadsprogram har om genus. I bakgrunden beskrivs hur skolan utvecklats ur ett genusperspektiv, samt ges några nedslag i den aktuella forskningen som bedrivs inom området. Den teoretiska ramen består av Pierre Bourdieus (1998) vetenskapliga analys om mäns makt över kvinnor, samt Berit Ås (2004) härskartekniker. Studien var av kvalitativ karaktär och metoden som använts har varit kvalitativ intervju. Antalet intervjuer som genomfördes var åtta.

Increasing innovation and entrepreneurship has been identified as a key target for sustained growth and welfare, both in Sweden and abroad. Therefore, many countries have recognized the need to equip students with entrepreneurship education and to integrate skills associated with entrepreneurship into the various curricula.To shed light on entrepreneurship education within business curricula, a case study focusing on the first two years of the Bachelor program at the Stockholm School of Economics (SSE) was conducted. The study was based on interviews with students, alumni and scholars with a background of entrepreneurship. Insights from respondents were compared with leading research on entrepreneurship education, to evaluate the program's approach.Primary findings from the qualitative analysis showed an overall lack of entrepreneurship education in the early stages of the program. Entrepreneurial "know-how" knowledge was an insufficient component of the SSE program and a barrier for why more students did not pursue a career in entrepreneurship.