Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

The knowledge development regarding in-store marketing has shown that influencing a consumer in a store setting is a powerful tool to change the consumer?s buying patterns. However, the store as a marketing channel lacks, in many ways, conducted academic research and according to marketing theory investments into in-store marketing tend to be taken without advanced marketing consideration. As a consequence, we have chosen to generate new insights into the field of in-store marketing by studying in-store demonstrations both from a behavioral and a mental dimension. Furthermore, we have also chosen to study how different consumers with different degree of loyalty and buying patterns are influenced by an in-store demonstration.This study aimed to obtain a better understanding of in-store demonstrations through breaking down the demonstration into its core elements and from these elements construct different types of demonstrations.

Diabetes mellitus is a metabolic disorder that brings great changes in every individual's way of living. The goal in diabetes treatment is that the individual will be able to live a normal life, with normal length. To achieve this there is need to avoid complications, both acute and long-term. To be able to do this this the patient need knowledge about the illness and how to adjust pharmacological treatment to diet and exercise. In this, patient education is an important part.

Aim The purpose of this research is to study the need and the importance of marks in secondary school. The reason is to find out the students' perception of how they are motivated. Furthermore, how students experience the assessment and grading in physical education.What attitudes do students have towards the mark in the subject physical education in 6th and 9th grade, also how does SOC affect their attitudes towards marks?What kind of motivational significance do marks in physical education have in 6th and 9th grade based on their SOC?How do the students experience the assessment in grading in 6th and 9th grade based on their SOC?Method The data was collected with a quantitative approach. The sample consisted of four classes from 6th grade and five classes from 9th grade; all from two different schools in the county of Stockholm.

This study is a survey concerning learning on equal terms. The purpose of the survey is to get a look into how teachers of today integrate students to obtain an individually adapt education. A good education is where every single student can evolve from an individual level and how education is adapted to let high-achieving students keep their motivation and thus develop from their own level of knowledge.Data has been collected through a qualitative method using semi-structured interviews. In the result the answers of the interviews are presented and it shows that teachers turn their focus towards low-achieving students. Low-achieving students are more in need of support to reach the required amount of knowledge, but that the high-achieving students must not be forgotten by the teachers. .

The purpose of this essay is to illustrate the preparation of total and civil defense education in schools in the 1970s to gain insight into how the school looked and pondered the complicated world that existed outside the school's doors. By using the concepts of welfare state, welfare and civil defense culture, I have studied relevant materials to get answers to questions treating the total and civil education in schools after Lgr69, the way the state sees the subject and if it is possible to detect a civil defense culture in schools and if so, how it will be expressed.     The results show that the state emphasized education as incredibly important because knowledge of how to act in a crisis or war could be extremely crucial for the individuals and their survival. The education was so important that it got a role as a main factor in Lgr69. But even if the education was important the teachers had huge problems with the schedule and many teachers couldn´t educate all facts because they didn´t have enough time.

The aim of my work was, from the point of view from my respondents and literature, to create a picture of why so many highly educated people born abroad don't have an employment that coincides with their education.The question at issue was: How come highly educated people born abroad don't have an employment that coincides with their education from the native country?In my work, I carried out interviews with six highly educated people born abroad that moved to Sweden in the 1990's. In my results and my conclusion I started with the view of the respondents and the literature, linked together to some theories I have found fruitful for my understanding of the respondents' answers.The theoretical starting point for analysis of my work was the human capital theory, the theory of growth, the signal and filter theory and Habermas' theory.The result of my studies show that there are several factors that causes many highly educated people born abroad to have difficulties in getting an employment that coincides with their education. Such factors are weaknesses in the language, the lack of networks within one's profession and the fact that it takes a long time to complement the education..

AimThe aim of this interview study was to examine how PE teachers related to factors (ramfaktorer) affecting the implementation of outdoor recreation in school.MethodWe conducted a qualitative interview study with six PE teachers in the Stockholm area. These were selected after all the PE teachers in Stockholm were contacted via e-mail. In the e-mail they declared the number of outdoordays (friluftsdagar) conducted at their school, for grades four, five and six. The selection was carried out in that we chose the PE teachers who declared the most and least number of outdoor days. After the transcription of the interviews we divided the teachers in to two groups, based on the width of outdoor activities in their teaching.

This thesis in sociology was based on a qualitative research strategy. Its intention was to analyze how a specific county in the middle of Sweden work to make the integration process of the unaccompanied refugee youths, with a Swedish residence permit, as good as possible, the other intention was to find out the possible following of this work.Interviews were done and statistics were found, this later on became analyzed together with the theories. The basic theories were integration and class theory.The mainly finding in this study was that that the integration of the unaccompanied refugee children leads them into a lower society class of the Swedish community. This since these youth are more of less forced to follow some steps in the education, which for many of them will lead to that they are too old to apply to the national gymnasium in Sweden, and therefore they only get education though the introduction program, which is not leading to a graduation from the gymnasium. Because of this they are not getting the same chances to succeed with the same kind of education as youth on other programs in the Swedish gymnasium..

The term ?vulnerable areas? is developed by the Swedish police, referring to various areas in Sweden that are classified as socioeconomically disadvantaged, and with an active criminal presence. Over time, this term has gained significant popularity and is now used not only by the police but also by other entities such as the media, where these areas are often depicted as urban outcasts. Therefore, this study focuses on the portrayal of ?vulnerable areas? in the Swedish news media, where the topic has been widely debated in recent years.

In this bachelor's thesis, we investigate the Swedish folk high school?s role in neoliberal society, which is analyzed through the lens of Norman Fairclough's critical discourse theory as well as Erving Goffman's theory of social deviants. The focus of our study has been participants in creative education, such as art, theater and creative writing. Our findings include that participants at folk high schools find great value in their education, both creatively and personally. They note that they have experienced a large amount of personal growth, regarding both openness towards others and higher confidence and their own abilities and identity.

The transition from paper to electronic journals in induces a major change in academic libraries. The library must focus on customising the service to meet user needs in order to compete with other actors on the market. This situation entails the need for a marketing and management approach in library organisations. Linda Ashcroft has in previous research focused on marketing of electronic journals. She has stated the importance of simplifying the user environment of electronic journals and the importance of regaining control over electronic journals from publishers and vendors.

In this study I have explored the profession sales people and how they use social media. I have also studied their needs for further education and how it can be addressed in social media, in order to learn how a B2B-company that educates in sales training can meet sales people in social media. It?s an empirical study based on individual interviews with a semi-structured interview template. Respondents were of mixed age, both men and women.

Abstract: Elite soccer in combination with education is a unique and demanding task. The path towards a glory career in sports takes hard mental and physical training. The objectives in this study are 6 elite focused high school students studying high school education programs in combination with football profile. They are 3 of each gender. The purpose of the study was to find out more about their perspective of motivation and what makes them keep going towards a career in football in beside their education.The study is of empiric hermeneutic survey used qualitative method and interviewing to collect data.

The aim of this Master's thesis is to examine difficulties concerning information acquisition, use, and management experienced by graduate students in physics during their first years of research work. Semi-structured, qualitative interviews were carried out with nine doctoral students. The theoretical background for analysis of the material is based on the work of Patrick Wilson, with particular focus on the concept of cognitive authority, and on that of Lars Seldén, who has proposed the idea of an information seeking career running parallel to the academic career of the researcher. Results from the interviews indicate that most of the students, in the early stages of their information seeking careers, rely to a great extent on supervisors and more experienced colleagues when identifying material needed for the research project. In a situation where information of potential relevance is abundant and where experience and focus are not yet fully developed, senior researchers function as cognitive authorities and as guides to other cognitive authorities.