Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

The purpose of this thesis is to show how a good approach can be designed, focusing on the southern approach to the Swedish town Vilhelmina. Prior to the car being part of everyday life, the approach was a road where the town showed itself from the very best side. When the amount of traffic increased, so did noise and other disturbances, and as a consequence industrial areas replaced the residential buildnings at the approaches. Today, the pendulum is turning back and in recent years the approach is regarded as a place to introduce the town. The approach is also the place where cars should slow down from the speed of the main road to the speed of the city.

We have chosen to focus on the meaning of long-term income support dependency regarding health, goal setting and motivation for the recipient of economical aid. We have chosen to use semi structurized interviews to achieve our goal of reaching the clients experience of long-term income support dependency. The study consists of interviews of six clients whose answers have been analyzed through appliance of Kielhofner´s Model of human occupation, Scheff´s Shame in self and society.   Our results show regarding, 1) the factor health that long-term income support dependency may elevate the risk of illness and less experienced options of possibilities to act. 2) regarding the factor goal setting, that goals may be inefficiently used during social work with long-term income support dependent clients and may result in a disorganized relationship between client and social worker in the sense of making the parties pull in opposite direction. 3) regarding the factor motivation, that long-term income support dependency and the living with the emotion of shame elevates the risk of maintaining a negative image of oneself that limits the willpower to assimilate new knowledge and/or skills.

Bravida is one of Scandinavia's leading suppliers of technical installations and services. According to Bravida an installer loses around 35 per cent of their daily work. It?s the time aspect that?s going to be examined in this thesis. The purpose of this thesis is that the student in question is to investigate the activities of the installers that works with this project, identifying where and how time losses occur and come up with suggestions for improvement.Methods used in this work is literature studies, observational studies and interviews.

 Tidigare forskning inom studentliv och studenternas framgång är ett väl undersökt område. Könsskillnader, känsla av sammanhang (KASAM) och socialt stöd är några av de faktorer som har visats påverka studenternas akademiska self-efficacy. Studiens syfte var att undersöka relationen mellan kön, KASAM, socialt stöd och studenternas akademiska self-efficacy. 124 högskolestudenter i Mellansverige deltog genom att svara på en enkät bestående av College Academic Self-efficacy Scale, Social Support Questionnaire 6 (SSQ6) samt Sense of Coherence scale (SOC-13). Materialet analyserades med Pearsonkorrelation, regressionsanalys och t-test.

The purpose of this study is to find out why the EU has not yet implemented the EuropeanCivil Peace Corps (ECPC), which the EU Parliament took a resolution about in 1999. Themore specific questions posed are whether the concept of ECPC has been redefined, whetherthe issue of ECPC has been prevented from coming up for discussion and decision-making,and what this has meant for the non-implementation. Steven Lukes' theory about the threedimensions of power is used in combination with a discourse analysis method. The materialused is documents from the EU Parliament's decisions and debate about ECPC, and ECPCfeasibility studies. In the analysis I find one "law and order"-discourse and one "peaceknowledge"-discourse.

The purpose of this masters thesis is to examine the fanzine, a form of amateur publication, in Sweden, both in the traditional paper form and the more recent electronic form. It deals with what is distinctive about the fanzine as a publication and also as a social and cultural product. It also looks upon how the fanzine uses the Internet and the new possibilities it brings. The people behind 18 fanzines, 10 electronic and 8 in paper, have answered a questionnaire about how they produce, publish, distribute and promote their fanzines, what they think about the fanzine as a mode of expression, and how they use the Internet. The masters thesis uses theories within cultural studies as a theoretical approach to the fanzine.

Starting out as a minor form of amusement, the game industry has become one of the most lucrative andsuccessful in the entertainment business competing against giants such as television, movies and music.As the internal competition within the developer community grows companies work hard at discoveringnew ways to attract and keep customers. By having a playcentric approach focusing on user experiencethey hope to achieve that goal. This thesis describes the process of designing a game with focus on theplayer. We apply the concept of flow on game development and investigate through research throughdesign if we are able to create a game that keeps the player in flow.Play tests showed several elements such as control issues and too difficult challenges early in the game,affecting the possibility for players to experience flow while playing. These negative factors came to becalled flowleakers.

The purpose of this study was to explore the approach of the personal in residential care homes, legal guardians and Refugee secretaries consider as effective in their efforts to care for and guide unaccompanied boys in the Swedish society. With the help of qualitative method and semi-structured interviews, we have taken note of eleven informants? perspective on what approach they believe to be essential in the work of integration process with unaccompanied boys. We used Empowerment and the Swedish Integration Board´s proposal on indicators of integration as a theoretical base. The results show among other things, that our informants believe the keys to integration in Sweden for the unaccompanied youth are the Swedish language, education and a stable social network.

?Between normal and abnormal? is a qualitative literature study about adults with Aspergers syndrom. The study aims to understand how a person with Asperger syndrome understand himself. The study is built around two issues. These are; how does a person with Aspergers syndrom describe himself and how does the diagnos influence the self-image.

Purpose: This study aims to investigate the conditions that prevail when companies put their marketing in social media with the purpose of creating a perception of the risks and opportunities it brings to businesses and ultimately how it may affect the corporate image and identity.Theories: The basis of the problem area are presented through a theoretical framework with the purpose of highlighting the notions of social media, communi- cation, marketing communication, groundswell, corporate identity and image.Methodology: To investigate the research questions this study adopted a qualitative approach in which the authors study the properties of a phenomenon in order to seek a deeper understanding of the problems we have presented. There is an exploratory approach to knowledge and the authors have chosen to conduct qualitative research interviews based upon three themes: driving forces, challenges and impacts.Conclusion: The study revealed that traditional models of communication are no longer applicable in social media. Companies are up for a challenge and must clarify their sole purpose when establishing communication in the social landscape. The general motivation for marketing in social media is making profit, however, building relationships is not a natural motive for most companies. The risks companies expe- rience is the exposure caused by social media and the study also reveals that this fear is firmly attached to their lack of knowledge of these new channels of communicat- ion and their primary areas of use which indicates that skilled employees plays a vi- tal role with their use of social media in their communication process.

The purpose of this study has been to describe and analyze how former foster children experienced foster care which have been filled with maltreatment and neglect and how this has influenced their adult life when it comes to health, education and relationships. We also wanted to study how the former foster children coped with their placement. Furthermore we wanted to study whether there has been any turningpoints during their growth. Finally we wanted to describe how the former foster children experienced the authorities control. To make the purpose of this study complete we chose to use qualitative interviews with six former foster children as our research method.

Background: Nurses´daily has to face death and dying in their work with patients in a palliative state.  This means both emotionell and workrelated challenges. However nurses in this context are not experiencing more stress then others.Aim: The aim is to describe nurses´experiences of caring for patients in a palliative state.Method: A litterature review based on ten qualitative articles published between 2006- 2012. To collect data we used the databases Cinahl, PubMed, Nursing Allied Health Source and Medline. We worked with Fribergs (2006) model ?Contribute to evidensbased care with a base in analyses of qualitative science? in the analysis.Result: Four main themes were identified; The meaning of the nurses´ spirituality in the care, Why the nurse choose to work in this field, To be certain in the professional role and The meaning of the caring relationship.

During the fall of 2007 Uppsala University gave the course ?Projekt DV?. As a result of this class a publishing tool for real-time media came to be ShiShi TV. The purpose of this application was to introduce a new way to reach out to people. This was done with a video player on the Internet and a second one placed in a regular mobile phone.

Investors have been shown to be driven by emotional and psychological factors. This contradicts classical financial theories, for example the Efficient Market hypothesis which states that all investors act rationally. Behavioural Finance is an area of study which describes various psychological factors which may result in irrational investor behaviour.The primary question of the study is: which factors do operating people in the financial sector consider themselves to be influenced by? The purpose of this study is to investigate the factors which affect the process of creating forecasts or making financial decisions. The study examines in addition if there is a correlation between length of investor experience and overconfidence in forecasting accuracy and investment decision making.The study includes both quantitative and qualitative analysis.