This essay deals with the same task that utilitarians have tried to solve for a long time, what is happiness? In the eighteenth-century utilitarians suggested that happiness should be the base for social political decisions. But the lack of definition disposed so that GDP became the measurement of happiness, which proved to be wrong when the unhappiness continued to increase. More than two hundred years later scientists came up with a new definition of happiness and new ways to measure it. And during the last decade economists have taken the discussion to a higher level.So once again we?re dealing with the same old issue, if happiness ought to be the base of social political decisions.

The purpose with our essay was to examine which clients/patients get treatment for alcohol problems from either health care units or social service units. We also wanted to find out how staff in these units considers the importance of social background in the assessment of treatment. The questions we have focused are: How do the clients/patients get in contact with the units? How does staff in these units consider the importance of social background in the assessment of treatment? How is the social background like for the present clients/patients? To fulfil the purpose with our investigation and to get answers to our questions, we performed an explorative examination and applied a qualitative method in the form of a semi-structured interview with six persons. The investigation showed that clients/patients get in contact with the units by looking for treatment by themselves or by relatives and other organisations.

People recieving social assistance is today very common in Swedish society. Of those receiving social assistance single mothers is one ofthe largest groups. The purpose of this study is to examine how single mothers with social assistance experience themselves to be treated by social services, how this treatment affects their confidence in the social services and how they experience it is to live with social assistance. To answer the question, we use qualitative interviews with three clients. Previous research has shown that single mothers receiving social assistance experience vulnerability, and how they perceive it is affected by how they are treated by their social secretaries.

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..

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

The aim of the study was to examine if and how the social service and the social welfare secretary provides against threat and violence in the encounter with clients. The study is qualitative and carried out with six semi-structured interviews with social welfare secretaries and participation observations at the social welfare offices in three municipalities. The theoretical starting points used were symbolic interactionism and strange loops. The result shows that social service and social welfare secretaries both use measures to prevent threat and violence to occur. The precautionary measures mainly used by social services are ; looked doors, alarm device, loose objects removes and interview rooms are furnish in purpose for the social welfare secretary to flee the room at urgent need.

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

This study has examined how social media has changed food companies way of holding contests. The study examines how food companies use contests with the help of social media and how they used to do the contests before the use of social media. We have also researched the users behaviours and opinions of companies contests on and outside of social media.In this study we have interviewed four people responsible for contests on the social media department on their respective food company. We also performed a survey that was published on Facebook and followed it up with interviews from two of the participants.This study has showed that contests on social media, as a technical aspect, have given new possibilities for the design of the contests. But there are still some unexplored areas around contests on Facebook and the companies do not know exactly what the users are demanding.

No abstract.

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

Studien har syftat till att undersöka samband mellan samsjuklig psykologisk problematik och katastroftänkande hos ungdomar utifrån ett transdiagnostiskt perspektiv. Katastroftänkandets roll för förändring av social ångest och depressiva symtom undersöktes utifrån en studie av internetbaserad KBT-behandling mot social fobi (N=18).  Resultatet indikerar att ungdomar med hög initial nivå av katastroftänkande har större reduktion av depressiva symtom än ungdomar med låg nivå av katastroftänkande. Detta talar för att hänsyn bör tas till grad av katastroftänkande vid utformning av behandling för personer med social fobi, särskilt vid samsjuklighet med depression. Kopplingen mellan katastroftänkande och samsjuklighet undersöktes utifrån en tvärsnittsstudie av gymnasieungdomar (N=713).  Resultatet visar på en koppling mellan katastroftänkande och social rädsla, sömnproblematik och nedstämdhet..

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

The primary purpose of this essay is to study and describe what student?s self experiences of the media coverage of social work. The theoretical perspectives applied to analyse the empirical data are social constructionism, roles, and construction. The method of this study is qualitative and based on ten personal interviews. The material has been analysed by condensed meaning units and three themes have been used, the media coverage of social work, the relationship between social workers and media and the influence media coverage has on the students.The results given from these interviews show that the majority of the interviewed group considers the media coverage of social work as negative.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.