Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ”Utformning av finansiella rapporter”. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen. Detta innebär bland annat att fler orealiserade värdeförändringar kommer att inkluderas i resultaträkningen. Syftet med uppsatsen är att undersöka hur revisorer ser på införandet av IAS 1 och ställa det i relation till IASB:s officiellt uttalade grundintentioner. För att besvara vår forskningsfråga har vi valt att använda oss av en kvalitativ forskningsstrategi och intervjua kvalificerade revisorer på tre av Sveriges större revisionsbyråer. I empirin redovisar vi resultaten av den genomförda undersökningen. Vår slutsats är att revisorernas synpunkter skiljer sig i en del frågor från IASB:s officiella uttalanden, samt att syftet med den nya resultaträkningen inte till fullo har tillfredställt den generella användargruppens behov. Däribland märks särskilt de mindre företagen som mest upplever reglerna som omständliga och svåra att tillämpa. Det återstår att se i framtiden, om de potentiella positiva effekterna av den nya standarden även kommer att bli märkbara för företagen. / Since 2005 the international IFRS/IAS standards have been applied, and they are required for all Swedish public companies in their consolidated financial statements. The introduction of the new standards is still relatively new, but there are constant changes and amendments to them. In January of 2009 a new and revised version of IAS 1 will come into force. This new version means that transactions, that before were reported in the balance sheet but not applicable to the owners, now will be reported in the statement of income and expense. One of the effects that will come from this change is that more unrealized value changes will be included in the statement of income and expense. The purpose of this paper is to investigate the accountants view on the changes of IAS 1 and put that in relation to the published statements made by the IASB concerning their intentions of the changes. To answer our research question we have chosen to use a qualitative strategy and interview accountants from three of the larger accounting firms in Sweden. The results of the interviews will be presented in the empirical chapter. Our conclusion is that the accountants’ views are different from the published statements made by the IASB, in some areas of their intention. The new statement of comprehensive income have not fully satisfied the needs of general users, among which especially for smaller companies that mostly find the rules as being difficult and hard to apply. The future will show whether the potential positive effects of the new standards will be noticeable for the Swedish companies.

Master of Regional and Community Planning / Department of Architecture/Regional and Community Planning / John W. Keller / The aging demographic of the United States is growing at an alarming rate. Each day, there are more than 10,000 people turning 65 years old. The majority of these individuals prefer to live in their home, called aging in place. Aging in place requires the resident to be relatively independent and capable of accessing necessary services. The emergent demographic shift will compel every community across the country to focus community planning efforts toward older adults. The amenities and structures in a community are, most of the time, not favorable for the older demographic. People in their later years develop various medical and physical conditions and subsequently, find difficulty when adapting to the environment. These individuals definitely need extra care and consideration from all sectors of the community. Creating an environment that promotes aging in place for older adults is confronted with multiple barriers that a community must work past.

Activities in and connected to cities are responsible for around 70 % of the global CO2 emissions and as the urbanization to cities are likely to increase in forthcoming future, actions to handle this situation are of vital importance. Through the integration of sustainable development in cities’ urban development, this have large potential to improve social, economic and ecological aspects in the cities. Besides being the places where most of the global consumption and emissions come from, it’s in these specific places where essential effects can be reached. There’re, however, difficulties with this, due to that it requires participation and responsibility from all stakeholders in the city. Different cities have different capabilities and conditions to work with sustainable development, which is why this study examine the two cities of Linköping and Norrköping. The study is based on interviews with actors that are closely connected to the urban development in the both cities. The results shows that the cities have different historical background and city structure, causing them to work a bit differently. Furthermore, the result also indicate that the largest challenges are how to handle the transportation issue, conflicts of interests as well as cooperation between different stakeholders.

The purpose of this paper is to analyze Martti Ahtisaari’s comprehensive reportfor Kosovo, CPS, based on theories about democracy, democratization andmulticulturalism. The essay is a way to make a contribution to research on howthe international community can contribute to democratization processes ingeneral, as the CPS gives the expression and democratization of contextscharacterized by multicultural problems in particular. In this paper, we implementa qualitative text analysis of our main material CPS. The qualitative text analysiscan be applied in studies as ours when sought contents of the text are hidden underthe surface. In other words, we can’t read superficially and then draw conclusionsabout which theories of democracy, democratization and multiculturalism as theinternational community encourage in CPS. The conclusions in the paper are thatthe representative democracy theory is expressed most in the CPS, theparticipation democracy less and deliberative democracy least. Amongdemocratization theories the institutional is expressed most, modernization lessand smaller gaps in the population theory least. Kymlickas theory is expressedmore than Okin's theory about the multicultural society.

Background In 2010, a pilot program was implemented by the Medication Assessment Consultants (MAC) to provide comprehensive medication management (CMM) services to patients in the community of Saskatoon, Saskatchewan. Clinical pharmacists working as consultants, independent of any retail pharmacy or health system organization, delivered the program. The goal of the MAC CMM service was to optimize therapeutic outcomes for individual patients through improved medication use, and to reduce the risk of adverse drug reactions (ADRs). Purpose The purpose of this study was to evaluate the independent consultant pharmacist model for delivering comprehensive medication management (CMM) services employed by the Medication Assessment Consultants (MAC) pilot program. Methods A program evaluation was performed on MAC, consisting of a document review of program materials (e.g., MAC Policy and Procedure Manual, electronic patient records) along with stakeholder interviews. The document review consisted of the collection of existing MAC documents, followed by an analysis of the information contained within each document. Patients, physicians and MAC staff were interviewed using a semi-structured interview approach. Patient and physician interviews were conducted by phone and by an interviewer external to the study. Interviews were continued until saturation was reached. The MAC staff was interviewed in person by the investigator. All interviews were recorded and transcribed verbatim. Thematic analysis was used to identify common themes by having three individuals independently review each group of stakeholder interview transcripts. Results During the 17-month pilot, 53 patients were referred to MAC, mostly from family physicians (79.2%). Patients were elderly (mean 71 years) and mostly female (67.9%). On average, patients were taking 13.3 medications and had 9.2 medical conditions. For the 42 patients for whom an assessment was completed, an average of 5.1 drug therapy problems (DTPs) per patient was identified. The document review revealed that MAC did not achieve all of its internal program objectives (e.g., to generate a consistent flow of patient referrals; to promote the service to physicians and patients; and to improve medication-related short-term outcomes for patients). All three interview groups reported a high level of satisfaction and support for the program. Interviewees described various ways in which they felt that they benefitted from the program, including medication regimen optimization (patients), support in dealing with complex medication regimens (physicians), and a strong sense of personal and professional satisfaction and fulfilment (MAC staff). The evaluation of the MAC program resulted in the identification of several program strengths (e.g., a strong, well-defined patient care process; an accessible service location; MAC pharmacist mentorship and support program), along with opportunities for improvement (e.g., expanded promotional activities; administrative support for the program; implementation of a formal satisfaction survey to obtain regular feedback from key stakeholders). Conclusion The results of this study suggest the independent consultant pharmacist model for the provision of CMM services has potential to be utilized as a new service delivery model (in addition to community pharmacies and primary health care teams) to provide CMM services in the primary health care system (PHCS). The study findings have identified several strengths and opportunities for improvement, which may be useful for future attempts at implementing the CMM service model.

Urban greenspace has the potential to bring a lot of positive effects to the urban environment. Better health for its residents, increased biodiversity as well as helping the city adapt to the changing climate, to name a few examples. At the same time, the current planning paradigm in Sweden values the creation of dense urban environments. This, coupled with the current housing shortage, creates a situation where urban greenspace is being put under a lot of pressure and on the risk of being exploited in densification processes. This thesis has explored how urban greenspace is valued, as well as which strategies are being employed, in comprehensive municipal planning documents. Through the use of a documentary content analysis, comprehensive planning documents from three Swedish municipalities have been analyzed: Umeå, Uppsala and Helsingborg. The results shows that the analyzed municipalities have a fairly balanced valuation of its urban greenspace in their comprehensive planning documents. No one aspect of the sustainable development is given a significantly higher value compared to the other. At the same time, different patterns emerges when looking at themes underlying the different aspects of the sustainable development, with themes such as recreation being discussed to a higher degree in comprehensive planning documents from Umeå and Uppsala, compared to Helsingborg. The strategies employed by the studied municipalities are also quite similar, although the details vary. All three municipalities are vague in describing their strategies for urban greenspace, but Umeå and Helsingborg goes further with working with quantifiable goals, compared to Uppsala.

The purpose of this qualitative case study was to provide insight into affective learning during seventh-grade students' early experiences of improvising and spontaneously creating melodies in jazz style. As data collection progressed, the instructor's focus of engaging students to learn improvisation through anxiety-based affective strategies became the transforming factor of this qualitative study. Subsequently, the overarching research question evolved into: What is the nature of affective teaching and learning during students' early experiences of improvising and spontaneously creating melodies in jazz style, where the instructor intentionally incorporates affective learning experiences using Wisconsin's Comprehensive Musicianship through Performance model? Supplementary research questions included: (a) How does the teacher navigate teaching and learning experiences that target anxiety during the process of learning to improvise in the jazz band rehearsal? (b) How do the students engage with the instructor's targeted teaching strategies in the jazz band setting? (c) How do the students perceive the implementation of teaching and learning experiences created by the teacher? The seventh-grade jazz band director and six seventh-grade jazz students (three girls and three boys with one set of triplets) from a Midwest middle school music program participated. Data collection occurred during the 2011 - 2012 school year. Data included three semi-structured interviews, rehearsal observations over four months, and the instructor's Comprehensive Musicianship through Performance (CMP) teaching plan. Using MacIntyre, Potter, and Burns' (2012) socio-educational model for music motivation, an adaptation of Robert Gardner's socio-educational model of motivation in second language acquisition, I applied the model's categories--(a) anxiety, (b) integrativeness, (c) attitudes toward the learning situation, (d) motivation, and (e) perceived competence--to my data. Because MacIntyre, et al. (2012) identified anxiety as an outcome that significantly and negatively predicted perceived competence through their quantitative study, I analyzed the instructor's teaching and learning strategies that targeted anxiety and the students' perceptions of their own anxiety while learning to solo improvise. The findings in this study revealed how an instructor integrated anxiety-inducing experiences in a manner that positively influenced student motivation. The progression began with game-like solo improvisation experiences and developed into unanticipated improvised solos assigned by the instructor. By incorporating teaching and learning strategies that incrementally increased anxiety within the learning situation context, anxiety as a negative outcome (MacIntyre's et al., 2012) transformed into positive experiences. The students gradually became comfortable with the emotion of anxiety, began to take risks and, ultimately, developed more interest to continue learning and improvising.

<p>Rationally selected Comprehensive System (CS; Exner, 1991, 1993, 2003) Rorschach variables and suitability for psychodynamic psychotherapy were investigated in four studies with different designs. The participants comprised three clinical samples (n = 52, 25, and 69) of patients applying for and/or selected for dynamic psychotherapy. With few exceptions the CS variables were the same in the studies, and in all the studies the Rorschach was independent of clinical ratings/assessments and/or selection of patients for treatment. The first study dealt with the relation between 17 rationally selected CS variables and suitability for psychotherapy as represented by ratings of Dynamic Capacity and Ego Strength and by selection of therapy applicants for psychotherapy. The second and third studies concerned CS score differences between groups of patients differing in suitability for dynamic psychotherapy. In the second study, differences for CS variables were predicted for three groups of dynamic psychotherapy patients with mixed diagnoses. In the third study, CS score differences between two groups, differing in suitability but similar in comprising personality disordered patients, were predicted and tested. In the fourth study, correlations were predicted between 18 pre-therapy CS variables and patient post-therapy satisfaction with therapy and also with therapist post-therapy ratings of their patients’ suitability for dynamic therapy. </p><p>For the four studies taken together, positive results were obtained for EA, FC, the D Score, Blends, Zf, F%, MQo, and AG. The results for m, SumT, WSUM6, X-%, S, and FrrF were negative, whereas the results for YFY, FD, COP, and PER were too weak to permit interpretation. </p><p>The main limitation of the research in this thesis is the lack of psychometric data concerning the clinical ratings whereas the strength is the ecological validity. The results are positive for some of the CS variables selected, mainly concerning control and cognition but also touching upon emotional integration and interpersonal forcefulness. The usefulness of the CS in psychotherapy assessment may be enhanced if only those CS variables that are found valid for the purpose are used and general personality descriptions are avoided. </p>

<p>Mitt syfte var att undersöka hur risken för översvämningar påverkar den fysiska planeringen generellt, samt att göra en fallstudie angående översvämningsrisker i Karlstad och hur dessa påverkar kommunens tillväxtvision ”Karlstad 100 000”. Undersökningen har främst gjorts genom litteraturstudier och granskningar av olika utredningar och utvecklingsdokument.</p><p>Sverige har under de senaste åren drabbats av flera, både större och mindre, översvämningar av områden nära sjöar och vattendrag, vilka har resulterat i allvarliga miljökonsekvenser, ekonomiska förluster samt svåra skador på infrastruktur och andra samhällsfunktioner. Och klimatförändringarna förväntas förvärra problemen ytterligare. Samhällets sårbarhet inför översvämningar beror på hur stor klimatförändringen blir, men även på hur stor hänsyn som tagits till riskerna i utformningen av den fysiska planeringen. Många av de problem som uppstod under tidigare höga flöden skulle ha kunnat lösas om vattendragets avbördningskapacitet varit bättre och bebyggelse och annan infrastruktur planerats med hänsyn till höga flöden och översvämningsrisker.</p><p>Kommunerna har till följd av sitt planmonopol det största inflytandet över hur den fysiska planeringen utformas, och därmed ligger en stor del av ansvaret för anpassningsarbetet på dem. Men arbetet med att anpassa den bebyggda miljön till översvämningsrisker hamnar ofta på kollisionskurs med ekonomiska intressen i kommunerna, exempelvis vattennära bostadsbebyggelse, vilket innebär en risk för att de nödvändiga åtgärderna inte vidtas.</p><p>Osäkra och motstridiga faktaunderlag, kortsiktigt tänkande i planeringsarbetet samt en tydlig tendens av urbanisering som innebär en ökad sårbarhet för naturrisker är andra faktorer som försvårar anpassningsarbetet.</p><p>Karlstad är en av de städer som hotas av översvämningar när klimatet förändras. Närheten till Vänern samt det faktum att Klarälven rinner genom staden gör den sårbar för höga flöden. Detta skapar problem för kommunen i arbetet med den fysiska planeringen och ”Karlstad 100 000”. Kommunen har byggt en stor del av sin marknadsföring på just närheten till vatten och möjligheter till vattennära boende för att locka nya invånare till Karlstad. De anser att kunskapsunderlaget är alltför osäkert, och väljer därför att inte ta hänsyn till rekommendationerna om att inte placera nybyggnationer på översvämningshotad mark. Istället har man valt att undersöka en rad tekniska lösningar, som är betydligt kortsiktigare och även mycket kostsamma. De kortsiktiga ekonomiska vinsterna drar alltså det längsta strået i avvägningen mellan risker och ekonomiska intressen.</p> / <p>The purpose of the essay was to study how flooding risks affects the physical planning generally, and also to do a case study regarding flooding risks in Karlstad and how these affect the municipality vision of growth: “Karlstad 100 000”. The study has mainly been made through literature studies and scrutinises of various investigations and development plans.</p><p>During recent years Sweden has been struck by several, both severe and minor, floods of areas related to seas and watercourses, which has resulted in serious environmental consequences, economic loss and severe damage to infrastructure and other societal functions. And now, climate change is expected to make the problems even worse. The vulnerability of society regarding floods is dependent on how severe the change is going to be, but also on how much consideration is taken to risks in the shaping of physical planning. Many of the problems revealed during earlier high flows could have been solved if the unburden capacity of the watercourse had been better and if buildings and other infrastructure had been planned in consideration of high flows and flooding risks.</p><p>The municipalities has, in consequence of their planning monopoly, the greatest influence on the shaping of physical planning, hence a large part of the responsibility for the mitigation work is on them. But mitigating the built environment to flooding risks often collide with economic interest in the municipalities, for example building houses in close proximity to water, which denotes the risk that the necessary measures wont be taken. Unsure and contradictory information, short-term thinking in planning and an obvious tendency for urbanisation leading to an increased vulnerability for nature risks are other factors that complicates the mitigation work.</p><p>Karlstad is one of the cities threatened by floods when the climate is changing. The close proximity to Vänern and the fact that Klarälven runs through the city makes it vulnerable to high flows. This creates a problem for the municipality regarding the work with physical planning and “Karlstad 100 000”. The municipality has based a large part of it’s marketing on the close proximity to the water and the possibility for estuaries next to water in order to attract new inhabitants to Karlstad. They argue that the state of knowledge is to uncertain, and thereby choose not to incorporate the recommendations regarding no new buildings on land threatened by floods. Instead, the municipality has chosen to investigate technical solutions to the problem, which could be considered a far more short term and also very expensive way of dealing with the problem. Thus, the short term economic profits seem to get the upper hand in the weighing between risks and economic interests.</p>

Rationally selected Comprehensive System (CS; Exner, 1991, 1993, 2003) Rorschach variables and suitability for psychodynamic psychotherapy were investigated in four studies with different designs. The participants comprised three clinical samples (n = 52, 25, and 69) of patients applying for and/or selected for dynamic psychotherapy. With few exceptions the CS variables were the same in the studies, and in all the studies the Rorschach was independent of clinical ratings/assessments and/or selection of patients for treatment. The first study dealt with the relation between 17 rationally selected CS variables and suitability for psychotherapy as represented by ratings of Dynamic Capacity and Ego Strength and by selection of therapy applicants for psychotherapy. The second and third studies concerned CS score differences between groups of patients differing in suitability for dynamic psychotherapy. In the second study, differences for CS variables were predicted for three groups of dynamic psychotherapy patients with mixed diagnoses. In the third study, CS score differences between two groups, differing in suitability but similar in comprising personality disordered patients, were predicted and tested. In the fourth study, correlations were predicted between 18 pre-therapy CS variables and patient post-therapy satisfaction with therapy and also with therapist post-therapy ratings of their patients’ suitability for dynamic therapy. For the four studies taken together, positive results were obtained for EA, FC, the D Score, Blends, Zf, F%, MQo, and AG. The results for m, SumT, WSUM6, X-%, S, and FrrF were negative, whereas the results for YFY, FD, COP, and PER were too weak to permit interpretation. The main limitation of the research in this thesis is the lack of psychometric data concerning the clinical ratings whereas the strength is the ecological validity. The results are positive for some of the CS variables selected, mainly concerning control and cognition but also touching upon emotional integration and interpersonal forcefulness. The usefulness of the CS in psychotherapy assessment may be enhanced if only those CS variables that are found valid for the purpose are used and general personality descriptions are avoided.