Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

Title Becoming involved in the planning process - from the construction workers perspective.University/Institution Halmstad UniversityKeywordsEmpowerment through participation, construction workers involvement in decision making in the planning process, knowledge management and communication in the planning process, partnering, human resource managementAimThe aim of this bachelor thesis is to provide knowledge and examine how construction workers perceive involvement in the planning process of partnering projects, what they can contribute and what they get out of the planning process.Methodology The study was conducted with a qualitative approach in the form of semi-structured interviews.          The interview studie consist of 10 interviews with construction workers who are specially educated in participating in the planning process at the company ByggDialog AB.ConclusionAll respondents are positive to be involved in the planning process. The main advantages they can see is that they are able to influence technical solutions and methods that will be used later on in the production. Therefore it is important to consider when construction workers should be involved in the planning process so that they get the chance to influence in this decisions.When it comes to the decision making the construction workers should be involved in the decisions that are related to their tasks in the production such as technical solutions, choice of methods and materials. Their main duties and working hours should be in the production.Involvement in planning does not automatically mean that the construction workers are involved in the decision making, it is up to them how much they participate.

Introducing a new type of IT-structure means a change that employees within an organization must adapt to. Today, many companies have implemented information technology in the form of Enterprise Resource Planning (ERP) Systems and find themselves in th so-called Second Wave stage where an after work is ongoing with continual improvement that involves changes that employees need to understand and act upon. To learn how to work with these recurrent misadventures is of importance because it is seen as a critical factor in order to take advantage of the ERP system and its benefits. To study this a study was conducted through personal interviews at Apoteksgruppen AB which a few years ago introduced a new ERP system. There the authors saw that employees learned in different ways depending on the position, and that the more responsibility this person had the greater freedom this person had to resolve their problems and therefore learned more effectively.

This essay is about literature instruction in the last three years of Sweden?s compulsory school from one teacher?s and six of his pupils? perspective. The research is analysed from a socio-cultural perspective on learning and literature reception.The empiric material is based on interviews with the teacher and six of his students.The research shows that there is a difference between what the pupils read on their spare time and what they read during Swedish instruction. It also shows that the pupils wants literature full of action where descriptions of people and the setting don?t slow down the reading experience.The teacher is successful in finding literature the pupils appreciate but sees the value of literature on another level ? in the processing of the reading experience.

It seems like Swedish municipalities are dominated by beliefs that all citizen participation is good for the development of local democracy. A critic of this certainty is rising among Swedish scholars of political science. However, a critic with an ambition of such generalization is harsh. Different democratic projects contents different qualities and thereby diverse problems in the democratic process. If these democratic problems within the process can be recognized, a deeper understanding can be found and in the prolongation a strengthening of the democracy.This essay examines the democratic process of Lomma municipality's democratic project of citizen participation.

Andersson, Maria och Claesson, Karin (2006). Vad är kunskap egentligen? Några grundskoleelevers tankar om kunskap och lärande. (What is knowledge anyway? Some secondary school pupils´ thoughts about knowledge and learning) Skolutveckling och ledarskap, Lärarexamen 60 poäng, Lärarutbildningen, Malmö högskola.

The purpose of this study is to compare the conditions for teaching and learning Sami at primary level in three different types of schools. The study focuses on teachers' views on multilingualism and characteristics of good mother tongue education as well as factors inside and outside school affecting teaching. The classroom environment is also discussed. Six qualitative interviews with practicing teachers in the three school forms were carried out: Sami school, integrated teaching and mother-tongue education. The results showed that the teachers are in favour of multilingualism and feel a responsibility to help more children develop their ability to speak Sami.

AbstractDoes Geography Matter? A Study of the Bologna Process from a Policy Transfer Perspective.Essay in Political Science (D-level) at Karlstad?s University by Beatrice Högå, Spring 2007Tutor: Susan MartonThe purpose of this essay is to generally see how theories of policy transfer can help us to better understand the process through which the Bologna Process is being spread throughout Europe, and to specially see if geographic placement, i.e. in the heart of Europe, plays a role in how well and how fast the Bologna Process is implemented.To be able to answer the purpose, I have used Evans and Davies theoretical model on policy transfer network to describe the Bologna Process. Furthermore, Sweden and France are the countries being examined when they differ on the independent variable. From there, I have applied an analytical tool, namely process tracing, to examine whether there are differences in the two countries? work with the implementation of the Bologna Process.I have designed six specific research questions:Have France performed more extensive work than Sweden when it comes to implement the two-cycle system?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to recognize awards and periods of study?Have France performed this work earlier?Have France performed more extensive work than Sweden when it comes to quality assurance?Have France performed this work earlier?After applying the analytical tool to be able to answers these research questions, the answer to the general question Does geographic placement, i.e.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

This master's thesis examines information literacy and students in secondary education. The study is framed within a sociocultural perspective of learning and the method used is questionnaires. The major question posed is how and where students seek information. Other questions are if the students critically evaluate and analyse in­formation sources and if teachers and school librarians cooperate with each other in order to help the students with their assignments.The findings indicate that most students regard information seeking as fact-finding or finding the right an­swers to the question. Only one third of students experienced information seeking as seeking and using informa­tion for understanding a topic.

In which ways have composing processes in music appeared over the past 300 years? How may composing processes work today? What does new technology do to this processes?The key purpose of this study is to investigate various composing processes. A further purpose is also to gain an awareness of how we use modern technology by computers and their notation programmes.The research design of this thesis includes a display of literature related to composing processes. along with an analysis of the writer?s own experiences in the area.

The purpose of this study is to examine how preschool teachers think about their work with aestetic expression with children. In my study, I have chosen qualitative interviewes to take part of the preschool teachers´stories in three different educanational approaches. The prescools that have chosen are Waldorf, Reggio Emilia and a traditonal preschool. To achive this purpose I have used following questions: Which view have preschool teahers about the inportance of aestetic forms of expression for children? How do preschool teacher describe their work with aesthetic expression and what similarities and differences exist between the different pedagogical approaches? The result shows that there are both similarities an differences between the preschools, mainly how they work with aestetic forms of expression.

Syftet var att undersöka fyra hälsovägledares uppfattningar och strategier för att motivera individer till viktminskning. Avsikten var även att utreda vad de bygger sina uppfattningar och strategier på, samt att jämföra deras strategier med befintliga teorier om beteendeförändring såsom Motiverande samtal, Stages of change, Social learning theory och Health belief model. Teorierna valdes då de belyser hur en beteendeförändring kan gå till samt att de varit fram­gångsrika i tidigare forskning. Studien är kvalitativ och genomfördes med ostrukturerade intervjuer där respondenterna valdes genom ett bekvämlighetsurval. De fyra hälsovägledarna arbetade med att motivera individer till viktnedgång, alla hade utbildning inom hälso­främjande arbete som varierade mellan en vecka till flera år.

Quality was earlier only an issue for the company?s quality departments but today is the entire organization involved in quality- and improvements work. With the customers in focus, both external and internal, quality and improvement work should be integrated in the daily activities. The management shall state goals and visions together with a policy. Through participation the correct requirements for a successful work are created.With SPC, statistics process control, there is an opportunity to perceive variations in the process and with the correct tools make it stable.