Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

The aim of the study is to gain a deeper understanding of how young people's current identity is affected by their criminal background. We also want to understand the impact of resources in these young people?s social networks (that is their social capital) on their life course and formation and reformation of their identity. The theoretical frameworks used (as a tool to be able to analyze the empirical data) are theories of stigma, identity and social capital. The empirical study was conducted using semi-structured interviews that focused on questions about the life-story of informants.

In this essay we aimed to find how economic scarcity among children and youth presents itself in school, according to how school staff experience it. We have conducted interviews with student welfare staff to hear their experiences of this subject and how the schools try to help these pupils. We have used interpretative phenomenology as a base for our work. We have also used some of this traditions most important notions along with notions of Erving Goffman and Sara Ahmed during our processing off the material.  With help from these, we report our most interesting results. We have seen that a lack of resources exists among youth today and that everyone not has easy access to things many of us might take for granted.

The aim with this master thesis is to analyze a scientific material concerning the context between learning and child/student development, and factors which controls process of learning, to create an image with quality account and teaching in mathematics, which then can raise the mathematical knowledge among students.The phenomena which stand in focus for the investigation is: why there is a negative tendency for development of knowledge in mathematics, among the Swedish students that TIMSSs investigations showed in intercultural comparison within the years 1993, 1999, 2003 and 2007.The method is the ethnographical method, which is based on: analyzing scientific theories about learning child/student development, factors which controls process of learning, and factors which controls process of learning the most and qualitative empiric investigation with qualitatively analyzes the questionnaires, which is about factors which are controlling the process of learning and factors which are controlling the process of learning the most.Result of the theoretical and empiric analyzes shows that factors as school environment, attitude for subjects and teaching, controls and influence the learning. To end a unenthusiastic tendency as a negative development of mathematical knowledge among students that is shown in TIMSS investigation and to elevate the students' performance in mathematics, an elevated qualitative account and teaching in mathematics, by the factors named. Safe school environments as the intercultural meeting place, the teachers influence part to the students' subjects' attitude in mathematics and goal related grading criteria in teaching, is all required for e qualitative teaching in mathematics..

Over the last decade the conversation on entrepreneurship has been both worldwide and intense. In Sweden, as in many other countries, this conversation has also concerned women?s entrepreneurship. Parallel with this conversation has been the debate on women in leading position in large corporations. This thesis aims to find out why and how women use entrepreneurship to handle existing conditions in life (such as the hardship of combining a traditional career with a traditional family life) and to create new conditions that suit them better.

This thesis, titled ?Change, choice and conditions?, is written by Lina Skantze and Bianca Zandén. The study explores the process in which individuals? attempt to end their criminal career, focusing on the interplay between path of life, choices, and conditions. The method is qualitative, and the empirical material consists of interviews with four young adults that all have experience of criminality.

There are several man-made environmental problems in today?s society. Tourism gives a lot of people serenity, creates jobs and better social circumstances but also has a dark side, a dark side that is harming our environment. Mass tourism creates large amounts of harmful gasses through transportation of tourists, littering ends up in pollution and acidification and the list goes on. Ecotourism has during the latter part of the last decade been marketed as a counter pool to the harmful kind of tourism and offers connectedness to nature.

The aim of this study was to examine former criminals? experiences of help and support of importance to leave a criminal life style. The study consists of six interviews with former criminals and earlier studies on the subject. These studies show that relapse in crime are most common among those who are socially excluded from society. They also show that important factors to end a life in criminality are for example a supportive social network.

This study is based on interviews with heads of unit, care staff and senior representatives from a total of six people. We have in this study directed our focus on care quality in the elderly as a concept in development. It appears, when the elderly do not have any dependents, it is even more important that staff supports some extra where no relatives are involved.Quality of life is the broader concept of good quality care and where a good quality of care is a necessary condition for a good quality of life. According to the social services care is the target that older people will live a good life and be allowed to live in a safe environment, which we intend to investigate in this study. Opportunity for greater influence should now be given to older people and their families on how interventions should be designed and implemented.

The need of knowledge revolving first-time father experiences, feelings and thoughts is extensive and insight and knowledge about his emotional life in conjunction with being a dad is equally important. The purpose with this study is to investigate how men, that recently became a first-time father, manages and experience the first time with his child. We used a narrative method and interviewed seven fathers as we conducted our qualitative interview study. All the fathers went through life changes. No one talked about sacrifices, but noted rather that their lives were to become different.

Denna undersökning byggds på intervjuer av studenter ifrån det fyraåriga sjöingenjörsprogrammet på Sjöfartshögskolan i Kalmar under ht 07 och vt 08.Syftet med undersökningen var att undersöka hur eleven såg på kommunikationen med handledaren under den fartygsförlagda praktiktiden.Metoden som användes var kvalitativt styrda intervjuer. Dessa genomfördes med hjälp av Kvales intervju tekniker. För analysering av intervjuerna användes Jacobsens teorier om kvalitativa innehållsanalyser.Efter genomförd undersökning kom man att se att studenterna tyckte att det fanns tendenser till kommunikationsbrister mellan student och handledare under den fartygsförlagda praktiktiden. Dessa kommunikationsbrister berodde enligt studenterna på tidsbrist samt brist på engagemang hos handledaren.Trots brister i kommunikationer ser ändå de flesta intervjupersonerna positivt på sitt framtida yrkesutövande. Med underlag av denna undersökning ser vi dock tendenser till att en översyn av praktikfartyg samt engagerade handledare kanske är i sin ordning..

The purpose of this essay is to illustrate how the position of power / exercise of power are perceived in today's schools from the teacher's perspective. I have examined how students' freedom and democracy education interpreted in real life, and how this affects both teacher and student learning approaches. I would also highlight the need to set standards for children's psychological development related to the consequences will be. I have chosen to perform a qualitative research through individual interviews with five participating teachers from different experiences in different type of school. I have used the hermeneutic method of analysis to analyze the material.

AbstractThe aim of this study was to investigate the reason why students contact adults if they are involved in any kind of bullying, what support they had received and wished for, as well as to investigate why student don?t contact adults. About of 150 students, 50 girls and 56 boys (70%) had experienced bullying of different kinds; some had more than one kind of experience. The students expressed that they had contacted adults when they ?felt unwell? and to ?stop bullying?.

The purpose of the present study is to describe adult second language learners? experiences of mathematics learning from a past and contemporary perspective. What experiences in mathematics do they bring? What does it mean to learn Mathematics through their new language?The study is based on life-world narratives from five second language students with another native language than Swedish. Today they all study at a Swedish folk high school, at upper secondary level and they have previously studied at this level in Mathematics. The result shows that the meeting with the Swedish school and folk high school context is confusing.

AbstractAim: The aim of this study was to describe cancer patients? experiences of quality of life and wellbeing in relation to yoga practice.Method: A descriptive qualitative study with semi structured interviews was carried out during the fall of 2009 at the University of Uppsala. Informants in the study were cancer patients who were participating in the yoga/psychotherapy group at the clinic of oncology at the Akademiska hospital in Uppsala.Result: Five out of six informants experienced that their quality of life and their wellbeing improved by practicing yoga. One informant had mixed feelings which were not due to the yoga practicing, but to the place where it was practiced. For her this place was associated with illness.