The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

The purpose of this thesis is to explore and analyze the processes and efforts involved in rebuilding the war-torn state of Afghanistan. The examined period span from the fall of the Taliban regime in 2001, to the elections in 2005. This period, commonly known as the Bonn-process, sets out the initial time for the reconstruction of the state.A Theoretical framework, which considers the necessary mechanisms for successful state-building, will be used to analyze Afghanistan's re-building process. The mechanisms include the prerequisite of a stable security environment, emerging from a cease-fire, together with the development of a well-functioning economy, re-introduction of rule of law and rejuvenating civil society.The failure to establish a secure environment has had a devastating impact on all analyzed aspects of the re-building process. It is therefore crucial that the international society continuing to assists the Afghan government in its efforts to strengthen its capacity, in order to improve the security situation.

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What advantages and disadvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a Theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

The purpose of this study has been to describe and analyze how seven Swedish preschool teachers and two special education teachers think and work with children who show a lack of social skills. The study method has been semi-structured interviews with the educators which have been analyzed and sorted under different themes/categories. The Theoretical framework used in this study is sociocultural, relational and categorical perspectives. These perspectives have been chosen in order to better understand how teachers see their role in supporting children in need of special support. The environment in the preschool is found to be of great help and the teachers? approach is of great importance.The research emphasizes the importance of integrating thinking, feeling and behavior.

This paper explores the accessibility for patrons with different physical disabilities in regards to materials, service, the library building and its website at two typical, medium-sized public libraries in Sweden.The case study is based on interviews, observations, and document and literature studies. As a Theoretical framework for this study, Buckland?s model of information barriers is used to describe, discuss and evaluate how the two libraries work with accessibility. In addition, international and national guidelines are used to measure whether additional actions are required of the libraries to improve the accessibility.The results show that both libraries are well suited in various respects to provide for the different needs and the requirements of patrons with physical disabilities. Some obstacles still exist in both libraries, especially in the lack of literature in accessible formats in different languages.

The purpose of this study is to analyse asylum seeking converts understanding of their conversion process based on church context, specifically within the realm of evangelical church and theology. Through the method of content analysis this essay analyses six qualitative interviews done with converts from two Islamic traditions to Swedish free church Christianity. The essay discusses the results through the lens of Lewis Rambos seven-phase theoretical concept of conversion. The important results given by this study shows that the first contact with other Christians in a new country, which creates a new community serving as an interpretive framework for their lives, triumphs the question of the theological perception for the conversion. Also, the results shows that intellectual understanding of the doctrines of faith is less important relative to the conversion process best described by the words touched, taught, and transformed.

This master?s thesis presents experiences from an evaluation of AdApt, a multi- modal, conversational dialogue system, using PARADISE, PARAdigm for Dialogue System Evaluation, a general framework for evaluation. The purpose of this master?s thesis was to assess PARADISE as an evaluation tool for such a system. An experimental study with 26 subjects was performed.

The aim of this observational study was to see how social interaction works in nursing homesdayroom. The focus was to study the staff and the residents during lunch, afternoon coffee,and during the eventual common activity. The observation persons were passive and they didnot communicate with either staff nor with the residents. The Theoretical framework usedwas Georetrendens theory, KASAM and Communication theory. The results showedthat social interaction in the dayroom of the nursing home is rarely spontaneous, but mustinstead be planned by the staff.

The purpose of this study is to analyze how the blog as an arena is being used by youngpeople to discuss and reflect on reading and literature, and what purpose the blog as an arenahas for them in the forming of identity. The method used in this study is qualitative contentanalysis. Prior research is divided into two themes: young people?s reading, and young peoplein group constellations in and outside of the blogosphere. The Theoretical framework is madeup of Louise M.

The purpose of this research has been to investigate possible reasons for why honour related oppression exist in Sweden as well as to find out how some voluntary organisations work to change honour oppression related attitudes. The questions that the reserachers were trying to answer were (1) What are the possible causes for honour related oppression in Sweden? (2) How can honour related oppression be identified? (3) What are the voluntary organisations doing to change these attitudes? To answer these questions a qualitative method was used. The reserachers examined what leading researchers in this area thought were the reasons to why honour related oppression exist and then carried out interviews with participants from four voluntary organisations. A social constructional approached were chosen as the Theoretical framework for this research and the results were also analysed from several perspectives.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Youth culture and social problems associated with youth groups have existed for decades. We have chosen an explorative case study design to highlight young people's revolt against parents and society and how society has dealt with social problems of youth and how those were perceived. ?Raggare? were considered a major social problem in society. The material in the study comes from eight qualitative interviews and literature of previous research of the current youth culture.

The aim of this thesis is to study librarians attitudes towards fiction and reading. I have examined librarians fiction reading habits and how they handle the expectations that users may have regarding their knowledge in fiction literature. There have been many studies concerning the librarians information literacy. This work explores librarians competence in fiction literature. The primary question posted in this thesis is: What kind of fiction are librarians reading and how do they feel that they can correspond to the users expectations? The data collection is based on literature on the subject and qualitative interviews with eight librarians from different kinds of libraries.

In what way has the ethnic housing segregation changed from the 1970´s until today and has the politics concerning these matters dealt with the ethnic segregation as a phenomenon that occur due to free choices of ethnic groups or as a stigmatization and marginalization of ethnic groups? To be able to find out what actual changes there are to be seen in the political measures regarding the ethnic housing segregation from the 70´s until today, I have made a discoursive investigation of some of the states official investigations from each of the decades. I chose to focus on a qualitative analysis and my Theoretical framework consists of theories considering grouprights as well as structural and cultural explanations.I realize that the changes have been proportionately high retorically, but the actual changes have not been that obvious. I find a retorical development that has changed from the idea of the great impact of the immigrant in the ethnic segregation process, at the same time as huge differences between groups emerge, to establish a gap between us an them and a stigmatization of ethnic groups. The development somehow seems to have reconnected to the first stage.

This study aims to draw attention to the discourse of Swedish language teachers and their literary repertoires from a didactic perspective. This leeds to the following inquiries: ?how to define and delineate a broader concept of text;? ?how realized is this concept in Swedish upper secondary schools;? and ?how does the use of the broader concept of text effect the ability to learn.? The empirical data comprise group interviews with six teachers who work at two different schools, in different towns, located in southern Sweden. The data are transcribed and carefully analysed by tools consistent with methodological approaches. The Theoretical framework consists of discursive psychology.