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.

The challenges facing low voltage grids are rising as an increasing number of domestic houses transition from fossil fueled heating to electricity based heating. Several environmental goals and visions have the same transition from fossil based power to electricity based power in mind for the transportation sector. One of the most important tools for this transformation is widely regarded to be the electric vehicle. With the demands of the electric vehicle pressuring the power grid, several questions arise regarding the growth of the electric vehicle market and what repercussions it may have on the grid. This paper focuses on a typical low voltage grid in southern Sweden and what effects a growing electric vehicle market may have on it. Through computer-assisted simulations based on several future scenarios regarding the EV market, this paper finds that few modifications and reinforcements are needed on this particular grid within the next 10 to 15 years.

When Deng Xiaoping introduced his reform program, he began China's transition from a plan economy to a socialist market economy. Liberal theorists often argue that there is an automatic link between ?free market? and ?democracy?, however this link is not evident in China. This contradiction constitutes the problem area of this thesis.With a theoretical framework containing ?totalitarism? and ?Tang Tsous culturalist approach? I have analysed the leadership of CCP (China's Communist Party) and its strategies to maintain the Chinese political system.

Introduktion Bröstcancer är den vanligaste formen av cancer bland kvinnor, i Sverige diagnostiseras omkring 7000 kvinnor varje år. En bröstcancerdiagnos med efterföljande behandling kan innebära en livskris då en kvinna ifrågasätter den egna identiteten varav självuppfattning och kroppsbild är två punkter som kan beröras och orsaka lidande. Med fördjupad kunskap om patienters erfarenheter av hur självbild och kroppsuppfattning påverkas vid en bröstcancerdiagnos och behandling kan sjuksköterskan individualisera stöd och omvårdnadsåtgärder för att minska lidande hos denna patientgrupp. Arbetet har sin utgångspunkt i teorin om att en förändring i en människas hälsotillstånd leder en transition, då människans upplevelse av sin identitet utmanas. Syfte Syftet med uppsatsen var att beskriva kvinnors upplevelser av en förändrad självbild och kroppsuppfattning vid en bröstcancerdiagnos och behandling.

This is an essay about the political development of Iraq after the overthrow of the Baath regime by the coalition forces in 2003. Almost seven years later, the political scene is still characterised by chaos, even though the country entered a new phase with the adoption of democratic thinking and a new openness to the world. The unstable political situation is a product of inter-ethnic conflict and the interference by neighbouring countries. Iraq is up against two formidable tasks ? building democracy and building a nation.

Att ha genomgått en hjärtinfarkt kan väcka många olika känslor så som chock, rädsla, osäkerhet och känsla av att kroppen aldrig kommer att bli densamma. Syftet med denna litteraturstudie var att beskriva personers upplevelser av livet efter en hjärtinfarkt. I litteraturstudien analyserades 17 studier med en kvalitativ innehållsanalys och med en manifest ansats. Analysen resulterade i fyra kategorier. I resultatet framkom att kroppen kändes förändrad på många sätt och personerna var tvungna att genomföra livsstilsförändringar till följd av hjärtinfarkten.

Mot bakgrund av Lipsets moderniseringsteori undersöker vi strukturella orsaker till varför Kuwait, Ryssland och Turkiet inte genomgått en transition till demokrati, trots en relativt hög grad av modernisering och ekonomisk utveckling efter kalla krigets slut. Vi problematiserar begreppet ekonomisk utveckling och diskuterar olika demokratidefinitioner och demokratiklassificeringar. Utifrån tidigare forskning formulerar vi åtta hypoteser som vi i vår analys prövar på våra analysobjekt. Vår analys resulterar i att Kuwait och Rysslands ekonomiska utveckling inte har bidragit med ökning av demokratisering men däremot har utvecklingen stabiliserat regimerna. Turkiets differentiella ekonomiska utveckling medförde att resultatetet för landet blev olika.

The aim of this work was to investigate how it is to move in hierarchy from crew toofficer within the seafaring profession and how to be affected by this. How you areperceived by the crew when going from to represent a part of a system to represent adifferent part of the same system and if you are ready to assume the responsibilities of thenew role entails?This is relevant and interesting as we will soon is facing at this transition. The work isbased on a qualitative approach. The choice of this method gave the information neededfor a perfect result.Interviews were conducted through personal meetings with active officers which alsoprovided the opportunity to ask follow-up questions and the respondents were given theopportunity to share their experiences.

The aim of this work was to investigate how it is to move in hierarchy from crew toofficer within the seafaring profession and how to be affected by this. How you areperceived by the crew when going from to represent a part of a system to represent adifferent part of the same system and if you are ready to assume the responsibilities of thenew role entails?This is relevant and interesting as we will soon is facing at this transition. The work isbased on a qualitative approach. The choice of this method gave the information neededfor a perfect result.Interviews were conducted through personal meetings with active officers which alsoprovided the opportunity to ask follow-up questions and the respondents were given theopportunity to share their experiences.

Taiwan has over the past thirty years experienced a substantial political transformation. Being ruled by Chinese nationalists since World War II, Taiwan started its democratic transition in the late eighties. The new democratic system did not only provide people with freedom to vote, it also marked the beginning of a search for a new national identity. Based on the international theory of constructivism, this paper defines and studies the Taiwanese people?s progression away from a dominant Chinese national identity towards a uniquely defined Taiwanese identity.

AbstractThe term aftercare is largelyexplained by means of the contextual and ideological conditions for treatmentwhich are to be found in juvenile care facilities. The development of the livesof young people who have been placed in care facilities is dependent ontherapeutic relationships, professional separations, continuing follow-ups andan even transition from control to autonomy. The aim of this study was toexamine the steering mechanisms behind the execution and planning of aftercareat a youth facility for care or residence. The aim was further defined throughthe specification of the following questions: 1. How are the concepts ofresocialisation and aftercare define and delimit? 2.

The purpose of this qualitative sociological law study is to examine the relationship between the social services and civil court to apprehend if knowledge about the child's best interest is transfered from social workers to the legal system. This have been done by investigating civil court cases concerning custody transition from biological parents to foster parents according to 6 chapter 8 paragraph in the law of parenting, built upon the legal principle of the best interests of the child. Eight cases has been examined by using a method of qualitative text analysis and categorised into five primary categories and three concepts linked to sections of the law. The material has been analysed through a sociological law perspective, social constructionist theory and attachment theory. The study shows that a variety of factors interacts when it comes to determining what?s in the best interest of the child .

A prefabricated timber frame house previously built by Villafabriken AB has been modeled in Autodesk Revit Architectural, a 3D-program based on BIM-technology. This has been done tosee if it?s possible to produce the publications that Villafabriken demands from the designengineer?s work, and examine which possible extra values that may arise compared to traditional 2D-CAD drawing.BIM is short for Building Information Modeling. Everything is stored in a single database and a change in the project file is automatically updated across the project. BIM provides more than just drawings since information from the model can be retrieved in various ways such as lists and quantity schedules.It was possible to produce the publications that Villafabriken demanded using Revit, but BIM doesn?t only mean a new way of drawing, it also require a change in the company?s process were the information from the model is being used..

In this thesis we have examined why the establishment process of travel destination is essential for the tour operators and how the process can be influenced by different conditions. The thesis is written from the perspective of the tour operators and with the tour operator Ving as our case study, we have been able to create a picture of how the establishment process of travel destination may look like.We have chosen to deal with some different areas in this thesis that all are important for the creation of a holistic picture of the process. The overall segments listed in this thesis are the process itself, the tourist, marketing, the product creation and demand. By connecting our theoretical framework to the collected empirical data from our case study, we have analyzed the establishment process and drawn our conclusions..

Bakgrund: Tidigare forskning visar att det är mer stressfullt för familjen att ha ett barn med just autism, jämfört med andra kroniska sjukdomar. Syfte: Syftet med denna uppsats är att belysa hur föräldrar till barn med autism reagerar känslomässigt och vilka strategier som används för att hantera reaktionerna, samt relatera detta till teorierna kring transition och lidande. Metod: Studien gjordes genom en litteraturöversikt. Resultat: Resultatet visar att det väcks starka känslor hos föräldrarna till barn med autism. Dessa känslor kan uppträda som sorg och förtvivlan, förnekelse, oro, känsla av isolering, stress, skuld, förtvivlan, hopp och hopplöshet som fyller familjernas vardag.