Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

This is a qualitative study about how young men in the age of 16-18 years can construct their masculinity. How do these young men describe a ?real man?? What are their thoughts about themselves as adults? The purpose of this study includes a gender perspective in surroundings that cope with the sport football. To answer this study, six young men in the age of 16-18 years, whom are active football players in different levels, have been interviewed. The findings showed that the young men seemed to construct their masculinity in cooperation with the surroundings and the nearest family members seemed to have a very strong influence of the boy?s development to become a man.

Fastighetsmäklare har ett rykte att de tjänar mycket pengar utan att anstränga sig. Stämmer detta eller är det bara en bild som media skapat? Med den bakgrunden valde vi att titta närmare på vilka lönesystem för fastighetsmäklare som finns i branschen. Med avgränsning till privatbostadsmarknaden och Stockholm-Uppsala regionen.Syftet är att öka kunskapen om olika lönesystem för fastighetsmäklare på privatbostadsmarknaden.Vi har även tittat på hur det fungerar med sjukpenning, föräldrapenning och a-kassa. Sedan har vi valt att titta på hur en mer traditionell lön ser ut och vilka förmåner utöver lön som kan förekomma.Vi har genomfört två intervjuer angående hur en traditionell eller ?normal? lön fungerar samt fyra intervjuer med fastighetsmäklare angående lönesystem för fastighetsmäklare..

This paper investigates whether there is a right not to suffer from poverty. The investigation is being conducted from the theoretical standpoint/view that only civil and political rights constitute justiciable rights and rights proper from a moral stance, whereas economic and social rights constitute mere political agendas or less.In the search of an answer to this question the content of economic and social rights, and thereafter civil and political rights will be outlined, followed by an inquiry of what should really be considered as rights. Finally, the arguments against economic and social rights as real rights is presented and scrutinized.This paper will conclude that the stated difference between the above-mentioned sets of rights is illusory and that the right not to suffer from poverty ought to have the same status as civil and political rights..

The essay discusses how to look at a equality plan of a academic department experiences the, gender equality in general and how power is portrayed from a gender perspective in the academic department. Through the use of qualitative interviews and a short survey the results have shown that few of the staff members have knowledge about the equality plan and few are familiar with its contents. Furthermore results show that the academic department is run hierarchyilly and that both vertical and horizontal gender segregation exists.The climate at the academic department is characterized by the will to work with gender equality but so far there have only been few exercised or planned efforts to do so. The gap between theory and practise is wide, the will to be seen as an equal academic department concerning equality of men and women seems important. The conscious or unconscious strategy of covering up the real gender equality seems to be done by focusing on the numerical equality..

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

With this study we aim to learn more about the relationship between digitalization and the swedish church. We have interviewed two priests and two other persons ? one who got married about five years ago, and one who, at the time of writing, is getting married in a few weeks. In addition to the interviews we found some earlier research that were relevant to us, which we read and compared to the empirics we got from the interviews. In our study we have taken qualitative research into practice since we want our interviewees to really share their points of view on the organisation?s usage of digital media.

In this essay I have studied Aftonbladets portrayal of the Swedish businessman Jan Stenbeck and if the reporting changes before and after his death, and if so, in which ways. With help from a qualitative syntax analysis and a content analysis I studied my material about Stenbeck during the time period 2000-09-19 to 2004-09-19. In my quantitative analysis I studied 140 articles and in my syntax analysis I studied ten articles, five before and five after Stenbecks death. The theoretical perspectives that I applied in my study is Sigurd Allerns theory about tabloid papers novelty criteria and Adam Shehatas theory about Framing. Allerns theory describes what criteria the tabloid papers have on news and Shehatas theory about framing describes the political forces behind the news who wants to set their own agenda.

With this essay, I want to examine the image of Russians in the Swedish rural press during the second half of the 19th century, how rusophobia appeared in Swedish rural press and how the image of Russians changed during this time. To find this out, I set these questions:  ? How was Russians and Russia portrayed in the Swedish rural press? ? Did the view of Russians change during this time?The essay is written so that I have interpreted my empirical material to do a discourse analysis in which I analyse different articles that have been written about Russia and Russians in a stereotypical way. The source material used in the thesis comes from 41 news articles; the bulk of the source material comes from newspapers that were published during the late 19th century.Rural press reporting on Russia and Russians were in the second half of the 19th century mostly negative. Of the 41 articles that were examined it was found that about half were negative, less than one-sixth were positive, while about a third were neutral.The reason that many of the articles were negative has to do with Sweden's shared history with Russia, with many wars and territorial losses.

The purpose of this study was to illustrate how children of the "digital generation" used their computers in their everyday practice. The important in the study was children's perspective on computers interactions and communications in a digital arena.An essential item about understanding children's way to think about computers was to let children themselves speak by taking part in the study, because children's voices are seldom heard in public. The empirical material used was interviews with sex children between 13 and 15 years old. My method was qualitative.The main results showed that social relations are very important for children. The Internet gives children access to an arena where they are able to make new contacts with others as well as transcend their biological as their physical identity.An important accepts for the children in the study was the option to be anonymous.

We investigated a retirement home, where we looked at whether there are differences, disagreements or conflicts between teams who work day and night shifts. Our purpose was to examine the Heads of Unit and the employees perspectives on their perceived work situation, cooperation difficulties and why they emerged. We chose the general systems theory as our theoretical basis, which gave us the opportunity to highlight different parts that can affect the working climate and the cooperation of the working groups. The study also highlights the importance of structure, common goals, reporting and dialogue meetings. To understand the perceived work situation, we used methodological triangulation, using quantitative and qualitative methods (surveys, semi-structured interviews).

This study was built on the concept of Emotional Intelligence (EI) as an ability with four branches, to effectively: (1) perceive (2) reason (3) understand and (4) manage emotions. By closely studying the four processes of EI through eight semistructured interviews with psychologists, counselors, CBT-therapists and psychotherapists, a study of participants' stories from real practice was done and then analyzed and interpreted. The purpose of this study was to get the participants to describe and put words on practical experiences that occur with clients that correspond to the four domains that define the concept of EI according to Mayer et al. (2008) and find out about if their way of "doing" EI gets trained and developed after several years of professional activity. The results shows that the practitioners used all four branches of EI in dialog with the client, both intra- and interpersonal.

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

The main focus of this study is to describe how, and for what reasons teachers use literature and fiction as a pedagogic tool. A qualitative study was made by interviewing four teachers about their language teaching. Working with fiction as a teaching-aid in school can in many ways be favorable to both teachers and pupils. In terms of children?s language development, research shows that using fiction as an educational tool can stimulate pupils? well-being as well as their linguistic improvement.

This master thesis has been done at Enea Epact AB. The purpose of this thesis is to develop and implement a Link Quality Control algorithm for GPRS/EPGRS in the current testing tool. A Link Quality Control (LQC) shall take quality values from mobile stations and base stations and decide a codingsscheme that opimizes the throughput of data. The Advantage with LQC is that it adapts the used coding scheme to the channel quality. If the channel quality is too bad for the used coding scheme, a slower coding scheme with more redundancy should be selected.