Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

The aim of this study is to get a better understanding of the Iranian regime. My theory is that the Iranian regime is a semi-dictatorship, based on the soul fact that semi-competetive elections take place. The main question this thesis tries to answer is what characterizes the political construction of the Iranian regime and by what means does it implement its political goals. In trying to answer this question the case of Iran is applied to four specific typologies being, semi-dictatorship, military rule, single party rule and personal rule. The aim has not been to categorically analyze if the Iranian regime matches one typology or the other perfectly, as this is seldom the case when it comes to typologies.After analysis of the four typologies, the conclusion is that the Iranian regime utilizes semi-competitive elections to give a guise of democracy, as is in line with a semi-dictatorship.

Idag finns social och emotionell träning (SET) som ett särskilt ämne på en del skolor med egna tilldelade timmar på schemat. Det vi ställt oss frågande till är vad det är som gör att vi har tagit in social och emotionell träning som ett eget ämne på schemat i grundskolans tidigare år och vi frågar oss även om det behövs särskilda lektioner för detta? Genom att intervjua tre lärare och tio elever samt att göra observationer under dessa lektioner har vi försökt finna svaren på våra frågor..

Study objects: Three different productions companies which the authors have chosen to be anonymous. Purpose: The purpose with this study is to examine why production companies choose to use 3D-animations in television commercials, and what different kind of aspects affects their decisions. Theoretical: The theoretical chapter reviews the history of 3D-animation andtelevision commercials and other fields that will be relevant laterin the analysis and discussion. Method: A case study has been made on three different companies, two of the companies are active in post-production and the other one is active in the consulting area. Data was collected through semistructured interviews with two of the companies.

Uppsatsens övergripande syfte var att undersöka möjliga mönster av social ångest och dess relation till depressiva symtom och livstillfredsställelse. Social ångest innebär lidande för många människor och medför rädsla för situationer där det finns risk att granskas, att få uppmärksamhet samt att bli bedömd för sina prestationer. Social ångest karakteriseras av undvikande beteende men indikationer finns att det även existerar en atypisk undergrupp av social ångest som uppvisar ett impulsivt beteende. Självskattningsformulär har använts vid datainsamlingen och urvalet bestod av unga vuxna i åldern 20-24 år. Resultaten analyserades genom klusteranalys och indikerade att en atypisk impulsiv grupp med social ångest existerade samt att kön modererar graden av depressiva symtom. .

A large number of children and teenagers are placed in foster care for various reasons. Social services have a responsibility to follow up youths and ensure that they have the same opportunity for positive development as other young people. A qualitative study was conducted with an abductive perspective by gathering material from social workers in this particular field. The research design of this study is an interview study. The theoretical premise was Bronfenbrenners ecosystem theory and Maslows hierarchy of needs theory.

The purpose of this particular study was to examine the client relationship as described by social workers during the ongoing process of addiction treatment in conjunction with the effects on creating these relationships as affected by government stipulations. As a basis for the study, qualitative interviews were conducted with five separate social workers in the course of their work within addiction treatment. Results from the study were analyzed by means of power and dramaturgically roll theory. The social workers stated that it was of the utmost importance to create a good relationship in order to effectively help the client. The social workers further stated that a good relationship was characterized by the virtues of cooperation, trust, and confidence.

The construction and real estate industry represents a significant part of Sweden's total impact on the environment and mainly affects the following national environmental objectives: reduced climate impact, a good built environment and a non-toxic environment. By establishing internal rules, companies within the industry can reduce their environmental impact. SMT (AB Sandvik Materials Technology), a part of the industrial group Sandvik AB, has set a target that during 2014 develop a guiding document with special consider to the environmental impact during construction of office buildings, that they establish at the Swedish regional capital Sandviken, for both internal and external tenants. This study therefore aims to clarify which environmental aspects that the construction and real estate sector mainly are responsible for, and therefore should be part of a guiding document for a company for establishing office buildings, and to present arguments regarding the use of such a document. The study is based on literature studies and personal contact with other companies, in the form of e-mail conversations and a telephone interview.

The overall objective of our research is to understand  how social workers in social services protect the individual's autonomy, integrity and a coercive law which deprives the individual of his rights.In this study, we bring out social secretaries perspective on how they see the compulsory treatment and the problems that can arise in a detention. This study is based on the questions; How are power between social worker and client? What is the social secretary of the law on compulsory as a tool to help clients?We interviewed eight social workers who work specifically with compulsory treatment. We used the result to answer our questions. As a theoretical background, we chose to use the power perspective, the concepts of flexibility and freedom of action and categorizations.The results that emerged from our study are that compulsory treatment is considered to be a positive and negative thing.

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

Different forms of organization in the field of social work, creates different conditions of the individual social workers occupation. This affects not only the people who carry out this work, but also the clients who come in contact with social services.   This survey was based on six interviews executed during spring in the year 2010. The respondents were social workers within economic aid and their nearest executive manager at two municipalities in Kalmar County. The overall aim for this survey was to examine how these social workers were influenced by various ways to organize the municipal work activity. This through following questions:How was respective social service in the municipalities organized?How were the social worker effected in their daily work by the organization?Where there any specific up- or downsides in the way that economic aid was organized in the aspect of the social workers daily work?  The result of this survey was synonymous with a lot of the previously executed research in the area in the sense that the larger municipalities were more specialized in its organization than the smaller.

 Den socialt kompetente har hög social status, många vänner, ett funktionellt beteende och sociala förmågor så som empati och hjälpsamhet. Avsaknad av social kompetens innebär bland annat känslomässiga och beteendemässiga problem. I denna studie medverkade totalt 30 gymnasieelever som genomgick två arbetsminnestest samt fyllde i en självvärderingsenkät som mäter social kompetens. Syftet var att undersöka om det finns ett samband mellan en tonårings arbetsminne och sociala kompetens. Studien begränsades till att mäta arbetsminnets fonologiska och visuellspatiala lagringsenheter samt två sociala förmågor; prosocialt beteende och initiativtagande.

New forms of Information and Communication Technologies (ICTs) have become more influential in development contexts. The concept of ?The Digital Divide? points at a large division between rich and poor countries regarding access to ICTs. Critics say that the debate concerning this topic for far too long has focused mainly on the technology itself rather than social factors which impact social inclusion and development. Scholars agree that ICTs holds a tremendous potential, but how is this implemented in development contexts and how can it be used with more sensitivity towards local preconditions and Social aspects?This paper aims to examine how ICTs are being used in the context of development within an India based organisation for women called SEWA (Self Employed Women?s Association).

This study has as an objective to compare and evaluate the living conditions of two immigrant children residing in different places in Sweden. Given that immigrants often are looked upon as a social and physical vulnerable group in relation to disadvantageous socioeconomic conditions the children's lives were analyzed in relation to four public health objects. By using Runkeeper, GIS, Equipop data, time geographic material, telephone conversations and a web survey the children lives are analyzed within their activity spaces. The children formed their lives in different socioeconomic environments and adapted their lives after their conditions. The perspective on individual level can be put in contrast with studies based on society level.

Social fobi är vanligt förekommande och tenderar att föregå andra diagnoser såsom depression. Huvudsyftet med föreliggande studie är att utvärdera KBT-behandling baserad på Clark och Wells (1995) förklaringsmodell för social fobi, genom att pröva behandlingsresultatet från en öppenpsykiatrisk klinik gentemot randomiserade kontrollerade studier. Studien baserades på data från 36 tidigare patientbehandlingar utförda av psykologer vid WeMinds specialistklinik. Som huvudutfallsmått användes förändringspoäng på skalor för social fobi som visade stark effekt, i nivå med jämförda studier. Därutöver uppnådde totalt 78 procent av patienterna kliniskt signifikant förbättring och 75 procent bedömdes vara i remission efter behandling.