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.

Abstract This essay will present actual research around the concept of Post- Traumatic Stress Disorder, how it can reveal itself in school children and how it can influence young people?s learning ability and capacity to retain knowledge.The purpose is, above all, to clearly diagnose PTSD so that children with this complex of problems can receive good possibilities in learning and understanding.The question at hand is responded to by interviewees with an expertise on the subject and one ?story?, collectively with literary studies.The results illustrate that there can be neurological and biological, as well as social explanations for PTSD but it is seldom a permanent diagnosis. It is though something to take very seriously. PTSD can lead to severe psychobiological consequences, mostly by causing damage in one particular part of the brain, known as hippocampus. The hippocampus is essential in terms of memory and concentration.

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.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

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 deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The purpose of this case study was to examine consequences of a limited social citizenship among young adults in the refugee camp of DeHeishe in Palestine. In order to receive a profounder understanding of conditions and structures that affects young adult?s experiences of social citizenship, status in the community and practices a case study was carried out during April 2013.The data has been collected by triangulation, conducted through nine interviews, 52 survey forms and several observations in DeHeishe camp. The data was analyzed through the theoretical approach of social citizenship, intersectionality and the concept of ?empower-ment?.

The aftermath of colonization, culture diversity and the recognition of the ownidentity - living in a country which has the role of a former colonizer has got consequences in the multicultural French society. These consequences can be seen studying the politics, the education and the history of that country. In this bachelorthesis I discuss the aftermath of French colonization with a focus on how the French cultural identity can be explained in defining colonialism in French lawmaking. The aim is to understand the definition of the own cultural identity from a postcolonial perspective and what meaning the multicultural society has for this definition. This is an issue which can be seen in politics as well as ineveryday life, and to make an understanding of it, I study how French politicians are representing their country's role as a former colonizer in a postcolonial era.

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?.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

Aims: To examine how patients with experience of being involuntarily discharged from medication-assisted treatment with methadone or buprenorphine have coped with the consequences following the discharge. The study also aim to examine how the patients cope with the stigma related to their abuse of heroin and how they manage to cope with the rules regarding themedication-assisted treatment. Method: Three patients with experience of involuntary discharge from medication-assisted treatment have been interviewed. All were heroin abusing men living in Stockholm. The interviewees were recruited through the Swedish Drug Users Union and through a shelter for homeless people with drug problems.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

AbstractDuring the last five years there has been a considerable immigration from the Netherlands to Värmland in Sweden. INVA, Invest in Värmland, wanted to highlight this phenomenon and therefore contacted Karlstad University to make a survey about how extensive the immigration is and what consequences it brings for the business life and municipalities in Värmland. We were luckily chosen to perform this research and the main focus in this study has been the following questions:? Why do the Dutchmen choose to buy their house in Värmland?? What are the main reasons for leaving the Netherlands?? What consequences does the immigration cause for the business life in Värmland?? How do the Dutchmen experience the contact with Swedish authorities?To answer the questions we designed a questionnaire that was sent to 200 Dutch house purchasers. The ambition was to survey all the Dutch house purchasers in Värmland, but with the time constrains and the municipalities having problem to find complete data, we limited the survey to 200 households.

This study is based on a proposition about the legislation regarding sexual offences prepared by a commission initiated by the Swedish government in 1972 which was presented in 1976. The purpose of this study has been to ascertain the commissions views on rape based on their representation of the problem, their presuppositions and assumptions regarding it and future consequences in behavior for victims and offenders of the crime. The key results of this study is that the commission regarded the ?problem? of the then current legislation to be non-consistently with the time being. In their opinion the legislation needed to be loosened from its moral strings and be adjusted to the ?new? sexually liberal era.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.