In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

The main purpose of this thesis is to analyse the possibilities and problems facing a privatised work injury insurance. This discussion includes the element of premium differentiation. Todays´ Swedish social insurance system is ineffectively formed. The costs have dramatically increased during the 1990´s. The Swedish government is now looking for ways to improve the efficiency of the system.

There seems to be a consensus in the world that the climate is changing, bringing unpredictable and severe consequences for both humans and nature. The feld of social work is known for helping misfortunate individuals and groups, and is said to deal with people in their environments. Yet there seems to be a lack of giving these environments meaning as also something natural. This thesis has the purpose of exploring the connection between social work and the physical environment made by research literature, using the methodology of literature review. The questions asked is in which ways the physical environment can be connected to human welfare; if so, what implications are there for the feld of social work, and fnally how can the discussion be understood using a typology over environmental sustainability presented by Andrew Dobson.

The purpose of this study was to find out how caregivers experienced their psychosocial work environment at three municipal homes for old people. The Copenhagen Psychosocial Questionnaire (COPSOQ) was used in order to study different dimensions of the work environment, and questions about health, sickness presence and sick leave were included. The questionnaire was answered by 86 out of 112 participating caregivers (77%). The results showed that the caregivers experienced high demands at work. The degree of feedback and influence at work was low, but they reported that their work was highly meaningful and that they usually received social support at work.

The main purpose of this study was to examine, and illustrate, highschool social workers experiences of pupils with self-injurious behaviour. Self-injurious behaviour in this study refer to individuals who harm them-selves, with physical injury as consequence, without purpose to commit suicide. A qualitativ method was used and five highschool social workers, in the south of Sweden, were interviewed.The main questions were:- What kind of experiences have highschool welfare officers of pupils with self-injurious behaviour?- What view, and personal opinion have the welfare officers at the problem, and how do this affect them in their work with these pupils.The school social workers experiences of pupils with self- injurious behaviour, were for instance that the pupils often feel ashemed over their behaviour and that they often have lowe self-esteem. The social workers seemed to imagine the behaviour as a copingstrategy.It turned out that the social workers personality and their personal opinion regarding self-injurious behaviour, were of great importance in their work with these pupils..

The object of this explorative theoretical study is to compare similarities in three perspectives for evaluation of credibility. The perspectives are the historical method source-criticism, cognitive authority and domain analysis. These perspectives, regarded as intellectual tools for critical thinking in a process of information seeking, by asking questions about credibility related to the social and theoretical context of the intellectual background, can give support in articulating which documents that gives a specific and essential answer to a question. In this sense credibility is seen as a qualitative aspect of relevance. Patrick Wilson argues that we can attain some critical independence towards cognitive authorities and the literature by investigating the social and theoretical topography of a field.

AbstractAim: this paper is a report of a concept analysis of forgiveness and its practice within the social work area. Background: worldwide interest in and funding for forgiveness research has brought about a body of knowledge from many disciplines that could be clinically useful to social work. At this time forgiveness interventions are used in social work in other countries, primary in the USA. The social workers in the Scandinavian countries need to focus on this important area of inquiry. Method: forgiveness was explored from a philosophical perspective and from forgiveness interventions from a variety of areas suitable for social work.

The purpose of this study was to examine and illustrate whether employed social workers, working with supplementary benefits at a social service office, felt stressed. If so was the case, we wanted to investigate if this stress that they felt had any effect on their clients. This study was based on eight qualitative interviews, of which four was with social workers and four was with clients. For a better understanding of our results we used Karasek & Theorells demand-control-support model.The study reveals that the social workers do feel stressed, but they only do so in periods. They declare that they would like to have more time for their work assignments, the meetings with the clients in particulate.

The opinion of social workers towards their work with children and young persons wasstudied in this essay. Even their point of view with reference to the term the child?s bestinterest has being considered and special focus was laid on the social workers attitudestowards media coverage and its criticism towards their work. A qualitative approach was usedconsisted of six interviews. The theoretical frameworks were based on the theory aboutfreedom of action and the theory of social representations.

The purpose of this study was to examine creativity in psychosocial work. The aim issues where to find out how creativity develops in social work, why the relation is important for the innovativeness and how the creativeness can change a person. Through a qualitative method with interviews of four persons in psychosocial work and with one man who's a professor in philosophy, four relevant themes were identified. The themes are about the relation, the meeting, the dialog and the changing. All four themes are related to creativity and I used existential, philosophic and also psychoanalytic theories when I analyzed the material.

The aim of this thesis was to examine how a coordinator at a social welfare project in support of job seekers, achieve results in his efforts to reduce the number of clients with social assistance. The method of data collection was a mixture of open thematic interviews and semi- structured interviews with open questions. The coordinator was interviewed four times during the length of the project. In addition, two of his clients were interviewed. The data also includes a report from the relevant social services and other documents such as newspaper articles.

According to statistics, a significant increase in sickness has occurred in the public sector in recent decades in Sweden. Human therapeutic professions is the area where the illness is most prevalent. The purpose of this study was through a qualitative method and hermeneutic approaches explore how conscious six social workers in the social services are on stress and how they cope with it. Further it investigates and analyzes how these results affect their daily work.One important result due to stress is that the social workers ability to treat their clients is impaired and they are less able to be empathetic. Inadequacy in the work environment leads to a sense of insufficiency by social workers, and a reduced quality of life.

The purpose of this essay was to examine six high school welfare officers' experiences and work with students suffering from social phobia and discuss the welfare officers' view on social phobia from a psychiatric, cognitive and a knowledge theory. The study consists of qualitative interviews with welfare officers from several different high schools and attempts to answer the following questions: What previous experiences do welfare officers have of students with social phobia? How do welfare officers become aware of students with symptoms of social phobia and bring forth their problems? How do welfare officers describe their social work with students suffering from social phobia?The welfare officers' experiences of students with social phobia varied but turned out to be less salient than the amount of research in the area would suggest. The theoretical knowledge also varied, as did the acquiring and use of theory. These findings were then analysed on the basis of Rosmari Eliassons thoughts on knowledge, leading to the conclusion that the interviewed welfare officers do not construct their work on praxis-knowledge.

Introduction: The National Board of Health and Welfares conclusion was that today there was a low awareness about children who act sexually toward others and how their problems can be handled. This requires extensive work by school personnel and social workers to give the children the support they need. Aim: The aim was to investigate social workers perception in cases concerning children and adolescents who committed sexual assault. Method: A qualitative method was utilized with semi-structured interviews to describe social workers perceptions in cases concerning children and adolescents who committed sexual assault. Four social workers from different communities were interviewed in southern Sweden.

The purpose of this study is to search and analyze different logics that operators use in the work of helping juvenile delinquents to break their criminal behavior. New institutional theory is used in this study to analyze the results. The study was conducted through qualitative interviews of six professionals in two municipalities which work with juvenile delinquency. There are two questions that we want to address in this study. The first one is what methods the social workers are using in two middle large municipalities to help youth to brake there criminal behavior.