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.

Background: Asthma is an illness that many adolescents have today. The symtom can prevent them to live like contemporaries and the development phase they experience makes asthma difficult to get control of. Aim: The aim of this study was to describe adolescent?s experience of living with asthma. Method: The literature review was performed by reviewing nine scientific articles.

Syftet med uppsatsen är att göra en deskriptiv studie av drivkrafter bakom Debasers uppkomst och utveckling på Stockholms livemusikscen samt försöka identifiera dominerande idéer på fältet som kan ha påverkat Debaser och livemusikscenens utveckling. Med fält syftar vi på fältet för musikbranschen. Inom fältet ryms bland andra olika aktörer på livemusikscenen, boknings- och skivbolag, musiker och kulturpolitiker.Uppsatsen är en kvalitativ studie som till stor del baseras på primärdata från intervjuer med Debasers grundare och med personer inom fältet för musikbranschen. Vid intervjuerna har vi utgått ifrån en semistrukturerad intervjuguide som tar upp vissa teman och förslag på specifika frågor baserade på syftet och den givna referensramen för studien. Referensramen består av teorier inom det institutionella perspektivet, organisationsidentitet, entreprenörskap och tillväxt.De slutsatser som vi kommit fram till är bland annat att Debasers uppkomst till stor del möjliggjordes av tre dominerande idéer inom fältet som kommit att påverka Stockholms livemusikscen.

SAMMANFATTNINGIntroduktion: Att föda barn är en stor upplevelse som man bär med sig hela livet, oavsett om minnet är positivt eller negativt. Målet för oss som arbetar inom förlossningsvården är att alla blivande föräldrar ska ha en positiv förlossningsupplevelse.  Dagens förlossningsvård ställer stora krav på barnmorskan, vilken ska arbeta säkert, utveckla kompetens och ha ett stödjande samt individanpassat bemötande.Syfte: Syftet var att beskriva hur barnmorskor ser på stöd vid förlossning.                                                               Metod: Fyra fokusgruppintervjuer utfördes på fyra olika norrländska sjukhus där barnmorskans syn på stöd vid förlossning berördes. Datamaterialet analyserades med kvalitativ innehållsanalys.                                                                                                                     Resultat: Resultatet redovisas utifrån barnmorskornas beskrivning av vad stöd innebär vid förlossning. Texten indelades i två domäner: Möjligheter till stöd samt begränsningar till stöd. I dessa domäner framkom teman såsom: Bemötandets betydelse, beröringens betydelse, närvarons betydelse, betydelsen av att känna trygghet, kommunikationens betydelse, betydelse av respekt och ansvar, tillitens betydelse, känna otillräcklighet, känna sig vilsen samt sakna tilltro till det normala.Diskussion & slutsats: Barnmorskorna hade flera vägar till stöd, ett individuellt bemötande, de vågade vara fysiskt nära kvinnan och ansåg att de hade en intuition av att känna när de skulle vara närvarande.

The purpose of this paper is to analyze Martti Ahtisaari?s comprehensive reportfor Kosovo, CPS, based on theories about democracy, democratization andmulticulturalism. The essay is a way to make a contribution to research on howthe international community can contribute to democratization processes ingeneral, as the CPS gives the expression and democratization of contextscharacterized by multicultural problems in particular. In this paper, we implementa qualitative text analysis of our main material CPS. The qualitative text analysiscan be applied in studies as ours when sought contents of the text are hidden underthe surface.

Abstract  Title:The national values ? which significance does the meeting with the   caretaker have in municipal eldercare. Authors:Ida Lilja & Evelina   Andersson  Date:2014-10-21National values.   You probably wonder what it is, and that is what we intend to give you an   answer to in the following pages. We will try to depict what a statutory, national   value can represent for a difference in the work with elderly people in   municipal eldercare within the own home.

The purpose of this study is to analyse asylum seeking converts understanding of their conversion process based on church context, specifically within the realm of evangelical church and theology. Through the method of content analysis this essay analyses six qualitative interviews done with converts from two Islamic traditions to Swedish free church Christianity. The essay discusses the results through the lens of Lewis Rambos seven-phase theoretical concept of conversion. The important results given by this study shows that the first contact with other Christians in a new country, which creates a new community serving as an interpretive framework for their lives, triumphs the question of the theological perception for the conversion. Also, the results shows that intellectual understanding of the doctrines of faith is less important relative to the conversion process best described by the words touched, taught, and transformed.

Evaluation of sustainable work within real-estate companies is a relativelynew way of working and the number of companies starting towork with this routine increases every day. Chalmersfastigheter is areal-estate company providing faculties for universities. The company ismainly focusing on decision-making and outsourcing.The aim of this essay is to evaluate decision-making processes andensuring that the right decision is made, with other words, evaluatingthe decision and not the result from the decision. By identifying whatsustainability means for Chalmersfastigheter and in which processesdecisions are made, an evaluation is easily made to see if every decisionis based on the three aspects of sustainability; ecology, economy andsocial. The result from this evaluation will highlight how Chalmersfastigheter prioritize in decisions concerning sustainabledevelopment.This study is based on the ISO 14001 standard and the definition ofsustainable development presented in the Brundtland report.Akademiska Hus is used as an example to present how another companyin the same business has operationalized sustainability.

Personal branding is a common phenomenon within the Swedish business world, although less applied on the competitive and fast paced music industry. In order to strengthen Swedish artists' personal brands and to ensure congruence between the artists' presented identities and the target audiences' perceived images, we have developed a model, containing of seven essential factors. The seven dimensions authenticity, credibility, certainty, openness, availability, awareness and timeliness help improve strength when communicating brand identity, as well as minimizing potential discrepancy between identity and image. This report examines the brand strategies within the Swedish music industry through a case study of Sweden's largest pop star, Eric Saade, where Team Saade's communicated identity is compared to the targets audience's perceived image of Saade. Overall, Saade's personal brand has a high level of congruence, except from the clarity dimension, where his words are considered differing from his actions.

The aim of this study was to, with a social constructivistic approach, examine how parents,regarded as neglecting their children, are depicted in 12 LVU-legal cases from the Supreme Administrative Court in Sweden. By using a document analysis influenced by discourse analytical tools, we found that there are repeated descriptions of the parents, which constructs an image of parents as shortcoming in the care of their children. The categories lack of emotions, mental disorder, substance abuse and physical maltreatment were the main reasons for child neglect that the parents were described from. Attitudes towards authority, aggression and immaturity, lack of insight, and deficiencies in the home were repeated in the description of the parent. We further found that mothers were regarded as more responsible of the children compared to fathers.

The purpose of this thesis is to examine how acquisition of film for children and young adults in public libraries is carried out. The aim is to investigate why the librarians think a library should have film, if the librarians are bound by acquisition policies and where they retrieve information about films. We also want to know where the films are bought, how the distributors are perceived and how the librarians see their own sphere of competence. The thesis is a qualitative study and is based on interviews with children?s librarians in six public libraries.

Background: Low Price-Earnings ratio, low Book-to market ratio and low stock prices can give the impression that a stock is ?cheap?. Is it through systematic use of these portfolio strategies possible to beat the market index ? in other words does financial illusions exist? Purpose: To examine if the Stockholm Stock Exchange is an efficient market. Limitations: The efficiency is tested solely through the chosen portfolio strategies: low Price-Earnings ratio, low Book-to-market ratio and low stock prices.

Author: Nancy Haglund & Liselotte IvarssonTitle: Care of older people in the future, about generations experiences and conceptions          [Translated title].Assessor: Jan Petersson This study examine generations in three different age?attitudes towards elderly care in the future. Today there is an ongoing debate in Sweden concerning the care of older people. The main focus in the debate is that there is cut down on personnel and resources in the care of the elderly. We have focused on the Kalmar region, since our intention is not to compare with other regions.

The purpose of this essay was to illustrate professionals? reflections on the concept early attachment between guardian and infant, within different family support activities, and how professionals encourage early attachment between guardian and infant. The mental health state of infants is an important field of knowledge to explore. Attachment between guardian and infant is of the utmost importance for the development of children. The questions we had were: What contains the concept early attachment between guardian and infant from a professional point of view? Which factors have influence on early attachment between guardian and infant? How do professionals work with early attachment between guardian and infant? The essay is a qualitative study based on six interviews with two female district nurses, two female social welfare secretaries, a female psychologist and a female social worker.

According to pre-school curriculum, the children´s needs and interests from the basis for the design and planning of the educational activities. The curriculum also highlights that all children should have the opportunity to satisfy their increasing ability to influence the content and approach. The purpose of this study is to examine whether and how teachers work in involving children's influence and interest in forest excursions.The essay is based on a qualitative approach in which we have chosen to carry out unstructured observations by a team of three educationalists. The study includes children of 3-5 years of age.The results show that the educationalists take advantage of children's interests and needs foremost in conversations. The children are given the possibility of influence that of which concerns only themselves and nobody else.