AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a Qualitative Research through qualitative interviews with a small sample that is affected by this change.

In 1998 Sweden accepted the Treaty of Amsterdam which contained a development of the common foreign and security policy (CFSP) towards a European security and defense policy (ESDP). This thesis aims at studying the decision making process behind the Swedish foreign policy decision to further develop its security policy within the European Union. The purpose is to explain which factors and conditions that did affect and influence the Swedish foreign policy decision. The research applies foreign policy analysis, a theoretical perspective that analyzes both domestic and international conditions using different levels of analysis. The research methods being used has been qualitative as well as quantitative, complemented by interviews, since the research is a process tracing case study.The thesis conclusion is that the Swedish decision is explained by several factors.

This thesis aims to explore how medical social workers/counselors perform their workwith people during crisis and how they accumulate and practice scientific crisisknowledge. This study is an empirical research paper based on qualitative interviewsconducted with eight medical social workers. The data was analysed with Kvalesmodel for categorization, which constitutes the basis of the research. The results ofthe research was then analysed with the use of Cullbergs crisis theory and a model ofevidence based practice which is described by Topor and Denhov. The results showthat the medical social workers practice the evidence based practice model, describedby Topor and Denhov, in combination with Cullbergs crisis theory.

This paper aims to examine the mother tongue subject and it´s existence and condition in a school located in the south of Stockholm. I have performed interviews with four teachers about their opinions and attitudes regarding the mother tongue subject in the school were they work. Two of the teachers are teachers in social studies and two of them are teachers in the mother tongue subject. My aim is also to examine whether an interest exists among the teachers to collaborate in between the subjects and what possibilities and conditions such collaboration would have in effect. I have applied a qualitative method based on personal interviews with semi-structured questions as my data acquisition method.

It is important that children develop their communicating skills to be able to interact withother persons in different social contexts. Without the necessary skills, the child will struggleto understand others, as well as to be understood. My Qualitative Research takes place in a preschoolclass at a primary school in Stockholm, where I from a sociocultural perspective onteaching and learning aim to clarify how the students? ability to develop their linguisticperformance and their communicative competence is stimulated within this primary preschool?seducational framework. Empirical data was collected both through observations ofthe daily activities in the pre-school class as well as through interviews of three employedteachers.My research indicates that the educational framework in this pre-school class is structured tocomply with the official Swedish Curriculum, Lpo.

The purpose of this case study has been to investigate the development and implementation of metadataschemas in two swedish governmental agencies. The interest of metadata in relation to records managment has been significant lately due to the challenges posed by the digital environment. This has been manifesteted in international standards such as TS/ISO 23081 Metadata for records and the MoReq 2 metadata specification issued by the DLM-forum. The extent to which these standard has influenced practice seems less overt however which has been one main motivation for this study.   The research questions adressed are: What has been the main purposes for the development of the metadataschemas? Which standards and role-models have influenced the metadataschemas? How has the implementation of the schemas been carried out? The case study has been conducted using a Qualitative Research method.

The aim of this study is to understand the situation on the Swedish Market for Drugstores and a creation of a new approach to marketing research, based on the thesis? methodological proceeding. With the help of different methodological approaches and different theories the study's purpose will be solved in an uncommon, untraditional way..

This thesis aims to examine and critically revise the language in two of Sweden ?s major newspapers Dagens Nyheter (DN) and Svenska Dagbladet (SvD), regarding the reporting of the police department of Skånes registration of the Swedish Romani minority. The research method used is qualitative text analysis based on Teun Van Dijks model for critical discourse analysis of news discourse. The material examined contains of four articles published the last week of September 2013. This thesis has a critical perspective based on the notion that the media influence the public?s opinion about certain themes, and strives to contribute to the field of research about how the Romani minority is being portrayed in the Swedish press.Previous research of the representation of ethnic minorities in the media has shown that ethnic minorities usually are represented in contexts of criminality or social problems.

The aim of this study was to examine how Tanzanian HIV-positive women experience their socioeconomic situation. Semistructured interviews were carried out and the number of interviewees was 15. Collected data was analysed according to a qualitative content analysis and resulted in an overarching theme; Struggle for survival and tolerable life. Important in the lives of the informants was the access to economic and social resources. The informants described access to economic resources as important because of the possibilty to support oneself and the possibility of a lower level of physical strain.

The purpose of this study is to interogate the tension-laden relationsship between men (of the dominant classes and ethnicities) and feminism. Closely linked to this lies the question of how valid and relevant official Swedish goals of gender equality can be to the Centres for Women´s Studies and Gender Research in Sweden.The essay is mainly an in-depth qualitative study concerned about questions such as; how does feminist researcher in Sweden perceive the question of men in/doing feminism and what are the implications of these perceptions for the Swedish goals of gender equality? Thus, in this study I´ve interviewed six feminist researchers, five women and one male, about their view of men doing/in/and feminism and about the adequacy of equality goals to the Centres for Women´s Studies and Gender Research in Sweden.The main questions I posed in this essay was prompted by the Swedish political scientist Bo Rothstein accusation of two feminist Swedish researchers, Yvonne Hirdman and Maud Eduards, of deliberately harassing men interested in feminist theory and striving to create women-only spaces at the different Centres for Women´s Studies and Gender Research around Sweden. This would according to Rothstein violate the Swedish goals of gender equality where equal representation is essential.However, the empirical material shows a benign attitude towards men doing feminism and the interviewed all stressed the importance of diversity among feminist scholars and students.As for the Swedish goals of gender equality, the interviewed expressed diverse and contradicatatory answers concerning how valid those goals should be to the Centres for Women´s Studies and Gender Research in Sweden.Contrasting the empirical material, my own argument in this essay circles around a critique of the validity of the Swedish goals of gender equality to the Centres for Women´s Studies and Gender Research in Sweden. Seeing men as a group with groupbased experiences, perspectives and interest puts the female dominance at the Centres for Women´s Studies and Gender Research in Sweden in another light, making the absence of men not a question of harassment but a question of male privilege to stay ignorant and indifferent of gender relations..

The aim of this study was to examine what factors experienced psychotherapists emphasize as central and change developing in psychotherapy. The intention was to highlight the therapists' personal thoughts and experiences of psychotherapeutic change. By personal interviews with three cognitive and three psychodynamic psychotherapists, data was retrieved and then analysed with a qualitative phenomenological and hermeneutical approach. The study revealed great accordance between the psychotherapists regarding the importance of therapeutic relationship, factors connected to therapeutic treatment and flexibility regarding to the method of treatment. Moreover, it has been revealed that psychotherapeutic change in both treatments of psychotherapy is due to integration between emotional and cognitive processes.

The aim of this study was to shed light on the phenomenon of sex purchase amongst men from the perspective of professionals working at KAST*. Our main research questions concerned who the sex-purchasing men are, what their incentives are and furthermore how the professionals depict their work with these clients. In order to examine this we conducted three Qualitative Research interviews. The theoretical framework used to examine our results consisted of social constructivism and professional acting space. Main results show, contrary to research, that the ?typical? sex buyer does not exist, nor do specific motives.

The purpose of this paper is to examine how teachers choose to work with the teaching of reading and writing skills, how teachers justify their choice of teaching method and how the documentation of student development is being used. This paper also discusses the definition of reading and writing, phonological awareness and how different reading- and writing educational methods can be combined. The gathering of information has been done through a literature review in which I have looked at past research on reading and writing. I have also conducted qualitative interviews with teachers involved in literacy learning. The result of my research shows that it is not possible to determine which literacy learning methods that are most effective.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic decisions.

The purpose of this paper is to study the processes of identity and feelings of connectedness among first and second generation of Kurds in the Swedish society.In previous research I assumed that this sense of belonging to a nation includes identity and language. As regards the theory part, I have chosen to use a number of studies to elucidate this issue. The theories used in the study focuses primarily on the understanding of identity. Identity in this context can include linguistic, religious, cultural acts, even nationality or that claiming membership to a particular group.I have implemented twenty-four depth interviews with first and second generation of Kurds in the ages 21?58.