The purpose of this study is to describe and analyze four educators? views and experiences of working with children with Autism Spectrum Disorders in relation to the concept of "One school for all". Research has shown that a segregating perspective is dominant in the school system, but the education act says that all children have a right to an equal education.My starting point for this study has been the concept of term "One school for all" and the problems that can occur in working with children with Autism Spectrum Disorders. A school for all is a school where all children are welcome and where all children sees as equals regardless of what background or disability they have. This study will be important for newly graduated teachers who are not aware of Autism Spectrum disorders.

Syfte - Syftet med uppsatsen är att undersöka huruvida överavkastning förekommer i samband med aktiesplitar under perioden 2000 ? 2005 i Sverige, Norge, Danmark och Finland. Även risk mätt som standardavvikelse skall undersökas. Teori - Tidigare forskning har framförallt funnit överavkastning i samband med annonseringen av spliten. En undersökning visar på överavkastning även ett och tre år efter split.

The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

This report discusses the IT archetypes "governance strategy" and how it could be linked to the IT benefits at the company. The study is based on IT investments that have taken place in ten banks operating in Sweden today, where the reality was modeled on the basis of a questionnaire survey and an additional interview. The aim was to examine whether it is possible to find any correlation between the governance in the banks and obtained benefits for an IT investments.While the competition is intensifying in most companies there is a greater demand for efficiency in IT. The need for IT solutions is greater than ever and the number of IT investments is increasing significantly in most workplaces today, especially on banks. But even if the investments are increasing in numbers it does not necessarily mean that all types of investments are effective and beneficial to the company.

Background: Folate is a water - soluble vitamin necessary for normal DNA synthesis among  other mechanisms. Folate deficiency can cause megaloblastic anemia resulting from abnormal erythrocyte d evelopment. At the Department of Clinical Chemistry, Linköping, analysis of folate is performed with Siemens ADVIA Centaur® XP which uses an immunochemical method with chemiluminimetric detection. Currently, the assay is conducted on serum, is poured off and frozen after 48 h and treated with light protection because folate is considered to be light sensitive.Methods: This study tested lithium heparin plasma for analysis of folate with Siemens ADVIA Centaur® XP with the aim to be able to perform a package of analyzes in anemia investigation from the same collection tube. Furthermore, the stability of folate was studied for up to 168 h and examined regarding light sensitivity.Results: Statistically significant higher values were obtained in the analysis of folate in lithium heparin plasma than folate in serum (p < 0,001).

Undersökningen behandlar med vilka handlingssätt och beslut e-handelsföretag inom den svenska marknaden kan påverka andelen returnerade varor. En kvalitativ undersökningsstrategi har valts, där datainsamlingen skett genom semistrukturerade intervjuer med utvalda personer från respektive företag. I undersökningen har nio stycken företag medverkat där samtliga bedriver e-handel inom detaljhandel på den svenska marknaden. Undersökningens syfte är att undersöka och förklara med vilka medel e-handelsföretag kan påverka andelen returer, samt att skapa förståelse kring utformningen av e-handelsföretagens returpolicy, för att sedan jämföra om företagens metoder överensstämmer med befintliga teorier och modeller. Analysen visar hur e-handelsföretag resonerar kring returer och vilka parametrar de tar i beaktning vid utformandet av deras Returns Management som sedan kopplats till tidigare forskning.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

The Act Prohibiting Discrimination and Other Degrading Treatment of Children and School Students (2006:67) entered into force on 1 of April 2006. The purpose of this Act is to promote equal rights for children and school students and to combat discrimination on the five discrimination grounds of sex, ethnic origin, religion or other belief, sexual orientation or disability. This Act also has the purpose of combating other degrading treatment. According to the Act the organiser of the activity shall insure that there is an equal treatment plan that aims to promote the equal rights for children and school students irrespective of the five discrimination grounds. Discrimination is a result of the social norms which tends to exclude people who does not fit in and therefore considerers as being abnormal.

SYFTE - Uppsatsens syfte är att undersöka huruvida uttalanden från Världshälsoorganisationen, gällande första händelsen av att vild¬fågel, hönsfågel eller människa blivit smittad av H5N1-viruset i ett land, har bidragit till abnormala prisrörelser hos aktuellt lands noterade företag med hönsfågelrelaterad verksamhet.METOD - Undersökningen är en event-studie där aktiekursers utveckling har undersökts vid informationshändelser rörande fågelinfluen¬san. För att estimera en jämförande normal avkastning har vi använt en kombinerad OLS- och ARMA-modellering.TEORETISKT PERSPEKTIV - Den effektiva marknadshypotesen är den grundläggande teorin som använts för att analysera insamlad empiri, som tillsammans med andra event-studier utgör det teoretiska ramverket.EMPIRI - 19 informationshändelsers påverkan på aktiekurser har analyse¬rats för att estimera normal och abnormal avkastning. Dessa 19 aktiekurser härstammar från 18 företag, belägna i sju länder.SLUTSATSER - Undersökningens resultat tyder på att undersökta företags aktie¬priser inte påverkats nämnvärt av Världshälsoorganisationens uttalande om att H5N1-viruset spritt sig till respektive företags land. Det finns dock ingen möjlighet att dra några statistiskt sig¬nifikanta slut¬satser grundade på undersökningen och dess analy¬serade empiri..

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

SCA is the largest private owned forest owner in Sweden, with an ownership of 2 million hectares of productive forestland. To manage the planning of such large areas and to fit the traditional organization structure of a Swedish forest company, the planning approach is subdivided into three stages; strategic, tactical and operational. The strategic part, based on a statistic sample of stands, returns a harvest level estimate which should then be implemented at actual sites in the tactical part. This procedure can lead to incompatible solutions as the strategic solution is not necessarily possible to translate into actual sites in the tactical plan. The geographic aspect is important in tactical planning due to the large costs for moving equipment and maintenance of a large number of forest roads.

SYFTE: Uppsatsens syfte är att undersöka huruvida uttalanden från Världshälsoorganisationen, gällande första händelsen av att vild¬fågel, hönsfågel eller människa blivit smittad av H5N1 i ett land, har bidragit till abnormala prisrörelser hos aktuellt lands noterade företag med hönsfågelrelaterad verksamhet.METOD: Undersökningen är en event-studie där aktiekurers utveckling har undersökts vid informationshändelser rörande fågelinfluensan. För att estimera en jämförande normal avkastning har vi använt oss av en kombinerad OLS- och ARMA-modellering.TEORETISKT PERSPEKTIV: Den effektiva marknadshypotesen är den grundläggande teorin som använts för att analysera insamlad empiri, som även tillsammans med andra studier inom samma ämnesområde utgör det använda teoretiska ramverket.EMPIRI: 19 informationshändelsers påverkan på aktiekurser har analyse¬rats för att estimera normal och abnormal avkastning. Dessa 19 aktiekurser härstammar från 18 olika företag, belägna i sju olika länder.SLUTSATSER: Undersökningens resultat tyder på att undersökta företags aktiepriser inte påverkats nämnvärt av WHO:s uttalande om att H5N1-viruset spritt sig till respektive företags land. Det finns dock ingen möjlighet att dra några statistiskt signifikanta slut¬satser grundade på undersökningen och dess analyserade empiri..

This study analyzes 66 Swedish actively managed mutual funds investing in the Swedish stock market during the period 2005-2014. The purpose is through pooled data regressions analyze the relationship between both the mutual fund?s annual fee and risk-adjusted return to the fund?s characteristics. The characteristics of the study are the size of the fund's assets, age, if the fund is bank managed or not, Tracking Error, and standard deviation of return.By using the performance measures of CAPM, Fama and French 3-factor model, and Carhart?s 4-factor model monthly risk-adjusted returns are created for all funds over the period.