The purpose of this essay was to investigate affecting factors concerning social workers in social services assessments with cases of abuse. We wanted to see if social workers in social services tend to make different assessments of the need of substance abusers care. Our survey was carried out as a vignettesurvey with complementary interviews as means to deepen the outcome results.Our survey showed that the included social workers in social services in some senses make different assessments when it comes to choice of effort put in for the client. We shed light on different factors and circumstances, which could bear meaning for the social workers in social services assessments. Examples of factors were the social workers in social services age, gender, working experience and attitude towards substance abusers..

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

SammandragGoodwill har de senaste åren fått en allt mer betydelsefull roll i svenska bolag och utgör idag majoriteten av köpeskillingen vid ett rörelseförvärv. Rådande redovisningsstandarder lämnar en stor del av ansvaret för köpeskillingsallokering hos bolagen själva, något som tidigare studier visat ger utrymme för opportunistiskt agerande. Vi undersöker i denna studie 213 rörelseförvärv gjorda på den svenska marknaden under åren 2011-2013. Via en multipel regressionsanalys finner vi belägg för att rörlig ersättning till företagsledare baserad på kortsiktiga resultatmål, tenderar att leda till en högre allokering till goodwill i relation till immateriella tillgångar vid rörelseförvärv. Resultatet kan tolkas som att företagsledare maximerar resultatet ur ett kortsiktigt perspektiv i syfte att också maximera sin egen lön.

Social work is a social phenomenon, existing in most societies, that has given rise to a multitude of special organizations and professions. For that reason social work is dealing with a complex identity. The purpose of this study is to illustrate how social workers and the scientific discourse interpret the concept of social work. In addition to that the study intends to show similarities and differencies. The research process containes two studies, one based on qualitative interviews with five social workers and the other consisting a surway of academic litterature.

Goodwill accounting has for a long time been, and with the implementation of IFRS in 2005, has become an even bigger issue. Critics mean that reporting of goodwill impairments is subject to discretion that can be used by the managers. We have applied a study made by Carlin and Finch (2009) on Nasdaq OMX Stockholm during 2006-2012. Our study contains 50 of the 255 public companies at 2012-12-31. The purpose of the study is to investigate if companies use an opportunistic discount rate when testing for impairment in goodwill and if the relation between goodwill and net profit before taxes, goodwill intensity, is an incentive for opportunism.

The purpose of this thesis is to examine how social procurement can be a further development of public-private partnership. This is done with interviews and a case study of the social procurement Mitt Gröna Kvarter and its labor effort Boendebyggarna. The theoretical framework used in the thesis consists of public-private partnership and corporate social responsibility. It tries to answer the following questions:What does this social procurement mean by the concept of public-private partnership?What does this social procurement mean for the participants involved?How can social procurement be seen as a further development of public-private partnership?The thesis uses the theory development around the concepts of public-private partnership and corporate social responsibility and shows that social procurement does indeed have similarities to public-private partnership and could very well be a further development of it..

The aim of this study is to illuminate social worker?s perception of social class within the Swedish social service system. This study therefor examine if social class contributes to the production and reproduction of the client and what impact social class has on the interaction between client and social workers. The study was conducted with qualitative semi-structured interviews with social workers from three different departments of social service. The theoretical approach is Yeheskel Hasenfeld?s theory about moral practices in welfare organisations, Michael Lipsky and Roine Johansson?s theories about client construction and Pierre Bourdieu?s class theory.

Purpose: To compare the expectations of coming profession in social work with experienced social work. We wanted to compare the pictures between the students in school of social work studies with social workers. We also wanted to increase social workers as well as other readers? awareness of social work as a profession.Questions: What characterizes the school of social studies? How do students in school of social work view the coming role as a professional? How do students in school of social work view upon social workers as professionals? How do social workers view upon their own profession? How do social workers view upon the own role as a professional? How do social workers view upon the relation between the idea of the profession and the daily practice? How do the students in school of social work studies and social workers view upon professional social work?Method: Qualitative study with qualitative interviews.Conclusion: Social work is a low status profession. How to increase the status of social work is not easy.

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

My big interest in sports was what shaped my choice of subject for the essay. The purpose of this study has been to explore the social meaning of team sports for functionally impaired persons. In order to fulfil the purpose of the essay I formed following questions: How do the actives experience their participation in team sports? And how important is the social intercourse in team sports to the individual welfare? The methods I?ve used have been qualitative with an ethnographic approach. I have used participant observations and field interviews to gather my empirical material.

This study analyses social age as a phenomenon and if unaccompanied refugee children has a social age that, according to the Swedish culture, do not correspond with their biological age and if so is, the reason for that. Furthermore, our study has discussed the potential consequences of the effects for the unaccompanied refugee children and the social age when interacting with Swedish society. According to our study, the social age is effected by other factors besides cultural norms, values and role expectations that a society has on a specific biological age. The results in this study shows that social age is a vital component to someone?s identity.

Social phobia is a fear which limits a person's capabilities in daily situations. The fear can be so strong that a person can distance themselves from all social situations, for example education, marriage, sports activities etc. The purpose of this study is to discover whether there are any correlations between social fear and choice of educational program, between social fear and sex, and between social fear and Internet use. Questionnaires were administered to 80 upper secondary pupils. Each questionnaire answer was assigned a certain score, which was then coded in SPSS, the highest scores corresponding to highest degrees of shyness.