In this essay, I examine teachers' different approaches, responsibilities and child perspective on preschool. I discuss how important it is that we educators in preschool work together as a team about childcare and learning. Our attitudes affect the children.In the essay, I show examples of different attitude and approach to learning and the significance of the educational awareness that characterize the work of the nursery. We have different approaches and standards that are influenced by our cultural, social and ethnic backgrounds. It plays a major role in how we interpret and understand various situations in preschool.I also discuss preschool teacher's responsibility and teamwork, and how it affects children.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Förändringar sker i alla typer av organisationer och är ofta en svår uppgift att genomföra eftersom det är en komplicerad process som påverkar alla individer i en organisation och de behöver i sin tur skapa mening och förståelse av förändringen. Lagen om offentlig upphandling är den lag som reglerar hur kommuner hanterar upphandlingar och det är denna lag som ligger till grund för den studerade kommunkoncernens förändringsarbete med att byta affärssystem. Syftet med denna studie är att öka förståelsen för institutionella mekanismer och anställdas meningsskapande processer under ett förändringsarbete i en kommunkoncern. Syftet är även att identifiera viktiga faktorer vid en förändring samt att utveckla en analysmodell för att förstå den process en kommun genomgår i ett förändringsarbete. Förståelsen för institutionella mekanismer och anställdas meningsskapande processer ökas genom institutionell teori och litteraturen om sensemaking samt av de berörda aktörernas upplevelse av förändringsarbetet.

The Swedish museum world is a complex and disputed field. Changes are high on the agenda, but they are neither easy nor self-evident. This master thesis looks at how Swedish museum professionals discuss changes and how they envision museum work for the future. It is also an analysis of the current state of the field. We have made a critical discourse analysis of three recent projects; Svåra saker, Museum 2000, makten.nu and the debate articles from the journal Svenska Museer from 2000 to 2001.

The aim of this essay is to examine three separate Swedish public libraries and their respective websites on the grounds of the usability sciences. I firstly had to summarize the main properties of the usability-field in order to gain an extended knowledge of its purposes and possible usage for today?s library systems. I was then able to apply the extended knowledge in the examination of the three library websites and the purpose of determining whether or not they were designed according to the standards set by the usability-sciences.Usability is a rather new science that deals with the dissection and examination of computer-based systems, in order to find the key components that make systems user-friendlier. With user needs being the main focus of its research, usability tries to meet all the different needs of the modern user and construct systems that are less system-centered and more user-centered.

Till följd av en ökad harmonisering inom EU skall alla börsnoterade företag inom EU följa och tillämpa International Financial Reporting Standards (IFRS) i sina koncernredovisningar från och med den 1 januari 2005. Företag som berörs är de som har aktier eller skuldebrev noterade på en reglerad marknad. I Sverige är Aktietorget, North Growth Market samt Stockholmsbörsen reglerade marknader. Den största förändringen till följd av IFRS implementeringen är att värdering av poster i balansräkningen kommer att ske till verkligt värde istället för till anskaffningsvärdet. Förändringen av värderingsprinciper kommer i sin tur att leda till en ökad volatitlitet i företagens resultat.

The construction industries are relatively conservative type of business that takes a longtime to adjust for new methods and embrace new ideas. It dose not matter if the newmethod seems to be an improved method as long as it is new and untried. Constructioncompanies are reluctant to change form a longtime working method to a relativelyunknown method.The purpose with our report is to perform an evaluation of BeWi construction method.Our goal are to present the generally opinion about BeWi from the contractors that hasbeen in contact/worked with the method. We also want to know from the contractor?spoint of view if BeWi and the method measure up to the standards that are presented byBeWi and if they believe that improvements need to be done.Our progress up to the final report has consisted of three parts[1]Field studies[2]Interviews[3]Literary studiesWe started out with field studies where we took notes and observed all the includedworking phases on the construction site when using the BeWi method.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

Syfte: Att identifiera problematik med K-projektet i praktiken. Metod: Studien använder en induktiv ansats och en kvalitativ forskningsmetod. Arbetsprocessen baseras på grundad teori. Teoretiskt perspektiv:Enligt American Accounting Association är redovisning ett ämne som är svårt att fånga i teoretiska modeller. Denna uppsats använder istället samhällsutvecklande teorier av Sten Jönsson och Anthony Puxty et al.

Svensk titel: IFRS påverkan på goodwillredovisningen.Engelsk titel: IFRS impact on the accounting of goodwillFörfattare: Filiph Andersson och Marcus HydénUtgivningsår: 201505Handledare: Titti EliassonNyckelord: IFRS, goodwill, IAS, nedskrivning Bakgrund: Före införandet av IFRS regelverket skulle företag skriva av goodwilltillgångar linjärt över en bestämd livslängd i enlighet med ÅRL. Att skriva av en goodwilltillgång med lika stora andelar varje år tog i och med planenligheten ingen hänsyn till den verkliga värdeförändringen hos den underliggande goodwilltillgången. Detta resulterade i att företag ibland även om där inte förelåg ett avskrivningsbehov tvingades till att skriva av värdet på goodwilltillgången. Problem uppstod även när goodwilltillgångarna uppvisade större avskrivningsbehov än de planenliga. Detta resulterade i att goodwilltillgångarna skrevs av i mindre omfattning än nödvändigt.

Because of the large supply of information is today's leisure travelers very enlightened and have firsthand knowledge of what can be demanded on a hotel stay. Along with business travelers, who are not price sensitive, they place higher demands on the standards and service they require. It has become increasingly important to attract the visitors in a unique way.The purpose of this study is to reveal those aspects which hotels focus on in their business in order to keep their guests, despite the strong competition and the new demands of the changing hotel industry. The study has examined more closely if the hotels have specific concepts in their approach, if their servicescapes (the environment where the service is assembled) are designed in a unique way to attract visitors and if the hotels have special relationships with their guests.The study is qualitative and in order to answer the purpose has observations of the selected hotels and interviews with managers and receptionists been made.One of the conclusions that we reached is that the most important aspect in the hotels business is their relationship to the guests. Each respective hotel strives to have a special and unique relationship with its guests conveyed by its staff.

?Boverket? the Design Regulations in Sweden, also called BKR has for a long timebeen the mandatory standard that has guided and regulated construction design. Butat the end of 2010 BKR was replaced with Eurocode. This report deals with thecomparison of these two standards when it comes to wood construction. Duringwinter 2009/2010 there were many roof collapses due to excessive loads on theroofs across Sweden.

The aim of this study is to investigate how multiple tree handling harvesters perform compared to earlier developed standards. The study shows that multiple tree handling harvesters are more efficient in thinnings stands with mean stock volumes less than 0,12 m3fub per stock. The increased efficiency is different for different mean stem classes. In stands with a mean stem volume of 0,04 m3fub per stock, the increase can be as high as 40 percent while it is about 10 percent in stands with a mean stem volume of 0,12 m3fub. Comparisons have been done between stands that are felled with partly limbed stands and stands without partly limbed assortments. The difference in performance is clear and shows that the partly limbed assortments strengthen the multiple tree handling harvesters positive effects in low dimension thinnings.

Aim: The overall aim of this survey was to show whether, and possibly how, Stockholm?s three biggest football clubs (in supporter counts) works strategically with their communication regarding to supporter violence. A further goal of this paper is to contribute with knowledge that could be used by football clubs in their efforts against supporter violence. From this purpose two questions were constructed: 1) Do football clubs work strategically with their communications with regard to supporter violence? In that case, how? 2) Can work with strategic communication in terms of supporter violence improve? In such cases, how?Material and Method: The method used in this studie is of a qualitative character.

The objective for this master?s thesis was to test and evaluate two methods for determining the content of tannin in a pinebarkextract. The methods used at Södra for this previously have not been specific enough, only the amount of polyphenolics have been measured. One of these methods is a test based on the Stiasny test and it determines the extracts ability to form a gel with formaldehyde. When this test was carried out it showed that the extract did not contain much tannin.