Syfte:                                 Syftet med denna uppsats är att belysa K2- och K3-regelverket och deras skillnader utifrån bankers perspektiv. Vi vill även utifrån bankers syn analysera vad K2- respektive K3-regelverken har för påverkan på redovisningars helhetsbild kopplat till grundläggande principer.Teori:                                 I den teoretiska referensramen presenteras underlag som är till för att skapa förståelse kring vårt valda ämne. I referensramen presenteras K2- och K3-regelveken och deras skillnader, grundläggande principer rörande redovisning, intressentteorin och institutionell teori.Metod:                               Den metod som använts är kvalitativ metod med induktiv ansats. Vi har genomfört semi-strukturerade intervjuer med 4 banker.Resultat och slutsats:Studien visar att företags val av regelverk inte är en faktor som har betydelse vid bankers utlåning till företag. Bankernas bedömning vid utlåning är styrt utav uppfyllelse av deras informationsbehov.

The purpose of this study has been to describe and analyze how seven Swedish preschool teachers and two special education teachers think and work with children who show a lack of social skills. The study method has been semi-structured interviews with the educators which have been analyzed and sorted under different themes/categories. The theoretical framework used in this study is sociocultural, relational and categorical perspectives. These perspectives have been chosen in order to better understand how teachers see their role in supporting children in need of special support. The environment in the preschool is found to be of great help and the teachers? approach is of great importance.The research emphasizes the importance of integrating thinking, feeling and behavior.

This bachelor thesis is studying the INTERREG cooperation between Denmark and Germany, and if there has been a change to the organization and the individual conditions due to the Danish regional reform in 2007. The research method used is semi-structured interviews and the participants are a mixture of politicians and civil servants. The study is based on two themes, change in work routines and cooperation, and change in visions and targets.The participants have experienced change, both positive and negative, in work routines and cooperation and to a lesser extent in visions and targets. Preparation is the key to success and makes the transition much easier, which has been the case for Denmark. Other mentioned aspects are more work due to more complicated applications, and that the politicians so far lack a regional perspective and tend to stick to the local.

Jag har genomfört en kvalitativ studie om lärares upplevelser och tankar kring bedömningsarbetet i ämnet Idrott och hälsa. Syftet med studien var att ta reda på hur lärare i Idrott och hälsa beskriver och upplever arbetet med bedömning. Vid insamlandet av data har jag använt mig av semi-strukturerade intervjuer och genomfört dessa med sex lärare som undervisar i Idrott och hälsa på skolor i Mellansverige. Sammantaget visar min studie att det som ligger till grund för bedömningen i Idrott och hälsa skiljer sig åt mellan lärare. Vissa har utarbetat en tydlig mall som visar varje moment som vägs in i bedömningen medan andra bildar sig en helhetsuppfattning av eleverna genom elevens insatser under terminen.

Denna rapport undersöker om olika gestaltningar av rumsklang ger högre gradperceptuellt realism med en visuell referens. Undersökningen baseras på denforskning inom rumsklang och perception av dessa som skett tidigare. I dessa fall utanen visuell referens. I detta fall undersöks gestaltningen som ges av konvolutionsreverb,fördröjningsnätsreverb och en kombination av dessa. För att undersöka detta skapadestre videoklipp med samma bild och samma ljudeffekter med skillnad i denreverbteknik som användes.

Syftet är att redogöra och visa på vilka strategier reklambyråer använder sig av i skapandet av reklam och detta leder till frågan hur reklambyråerna ser på branschens framtid.Problem: Reklam har funnits länge och är i ständig utveckling. Genom reklam skapas livsstilar och identiteter som har sin del i den kulturella och sociala miljö vi lever i. Hur skapas reklam och hur ser dess framtid ut?Metod: Semi-struktuerad intervju, textanalys.Resultat: Resultatet av undersökningen visar hur reklambranschen är under ständig utveckling och att den är en del av den tekniska utvecklingen. Det fanns en nyskapande kraft inom branschen som visade att de är villiga att anpassa sig efter utvecklingen.

The purpose of this study is that, based on expertise in special education tutoring, examine the degree of supervision demanded by teachers in primary schools. As a result of this study, we can see the views teachers have regarding guidance within the following issues: the demand for tutoring, the importance of conversation and reflection, and guidance from the specialist teacher.Since the study deals with phenomena of a qualitative nature, we use semi-structured interviews in the empirical part of trying to understand the informants' way of looking at the phenomenon we are investigating. The study included interviews with six teachers in the elementary school year?s 1-3. The results show that there are more opportunities than obstacles to mentoring.

Background: Relationships are really important for companies in order to becompetitive today and in these relationships is it important to feel trust to the other companies. There is therefore necessary to find out how companies work to create trust between themselves and their customers.Purpose: The purpose of this report is to examine and explain how staffing companies work to build trust in their relationships with B2B clients through examination of the conceptual model, creating a theoretical contribution.Research question: How do recruiters at staffing companies work to create trust between themselves and the customer?Methodology: The study adopted a quality research method with a deductive approach where the focus wasg on describing and analyzing. The data was collected primarily through semi-­?structured interviews.Research findings: Through the study?s interviews and their results is it possible to see that staffing companies in Växjö is working with trust.

Human Resource Management (HRM) consultants are becoming more common. Simultaneously there is a lack of HRM in small and medium enterprises (SME?s). SME?s states neither to afford, nor have the time to perform HRM in their business.This thesis is a Working Scholarly essay based on qualitative method, based on ten semi- structured interviews.

This study aims to further Work-family conflict research for Social Workers by providing insight into what kind of impact the job role of social workers in Sweden has on their private lives and how they deal with it. The study operates from a qualitative approach and is based on three focus group-interviews and three semi-structured interviews with people working in different fields of social work. The empirical material has been analyzed through the Dramaturgical Perspective and Frame concept of Erving Goffman. The results of this study show that the job role impacts the psychological well-being of social workers, their family life and their social life to varying degrees, mainly due to organizational and client-based aspects, often resulting in role-conflicts and a lack of energy in their private lives. The primary strategies were found to be conversing with colleagues, spending time alone, embracing hobbies and having a clear understanding of individual responsibility. .

The school inspectorate surveys illustrates problems and difficulties for teachers to suit individualized instruction. Therefore, the purpose of the study to investigate whether and in what ways some pedagogues experiences and practice offers the individualized instruction that the governing documents require. The study is based on a qualitative method in the form of semi-structured interviews and observations with four experienced pedagogues. I have been using Piaget's theory of the concrete material's importance for learning and also Vygotsky's theory of the proximal development zone. The results showed that pedagogues understand the importance of individualized instruction.

The aim of this study is to describe and analyse an elderly care team?s prerequisite to anchor a salutogenic perspective and approach in an elderly care team in Kalmar municipality. The study identifies factors that could impede or promote the anchoring and examine how the organisation aims to work in a single direction even if the multidisciplinary team processes a diversity of knowledge, education and abilities. The study is based on qualitative semi-structured interviews from representatives of all professions in the multidisciplinary team; social workers, paramedical professions, nurses and care-givers. The theoretical frame consisted of a translating perspective, leadership and ideas of interaction and power.

This study is mostly based on previous research, which includes Sub-national actor?s attitudes and regional action towards the European Union. The purpose of the study is to investigate if four Swedish municipalities in Värmland operate internationally towards the European Union and deepen an understanding of their actions. The main research question is: - How can we increase our understanding of municipal action against the European Union? The research questions of this study are answered through qualitative method and semi-structured interviews were conducted.

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.

Syftet har varit att utifrån ett pedagogiskt processperspektiv utveckla förståelsen för fenomenet konflikt och konflikthantering. Detta genom att lägga fokus på vad en arbetsrelaterad konflikt innebär, arbetsrelaterade konflikters uppkomst, konflikthantering och vad arbetsrelaterade konflikter kan leda till i den studerade organisationen. Studien har genomförts utifrån en kvalitativ ansats där inspiration har hämtats från ett fenomenologiskt förhållningssätt. I studien har semi-strukturerade intervjuer använts som datainsamlingsmetod.I resultatet framkom det att en arbetsrelaterad konflikt innebär att parterna har svårt att enas om olika åsikter gällande hur arbetsuppgifter ska utföras. Orsaker till att konflikter uppstår delas in i fyra kategorier; formella/strukturella problem, kommunikation, ledarskap och personligheter.