Syfte: Uppsatsen ska undersöka hur svenska icke professionella investerare använder årsredovisningen i sina val av kapitalplacering och vilken nytta årsredovisningen har i valet. Uppsatsen ska även undersöka om icke professionella investerare har några problem i tolkningen av årsredovisningar.Metod: Uppsatsen använder både kvantitativ och kvalitativ metod i form av intervjuer och enkät.Slutsats: 50 % av de icke professionella investerarna anser att de har nytta av årsredovisningar vid kapitalplaceringsbeslut. VD-ordet, förvaltningsberättelsen och revisionsberättelsen används mest. Det som upplevs svårast är värderingar i balansräkningen, kassflödesanalys och noter.Förslag till fortsatta studier: Genomföra en liknande undersökning med intervjuer av icke professionella investerare. Ta reda på vilken hänsyn det tas till investerare med lägre ekonomisk kunskap vid upprättandet av årsredovisningar. .

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

Orsa Besparingsskog has an aim to take nature considerations in relation to the harvested volume and area of the annual felling. Around 15 percent of the acreage and 10 percent of the volume should be set aside. It is important to keep close to those figures to avoid future negative effects on the long-term harvesting planning. The purpose of this study was to use laser scanning data to estimate those proportions. The result showed that the proportion of conservation considerations in the ten selected objects in the study was significantly higher than the target of 15 percent of the acreage and 10 percent of the volume. The result showed a setting aside of 19 percent of the acreage and 17 percent of the volume.

Is there a specific tradition of songs within the swedish environmental movement? What kinds of music has been performed in different situations and what does it mean to the movement and its inner life? The essay deals with a town meeting and action against plans of establishing passenger flights at a former military airport in Uppsala, looking at the action as a performance and as a ritual. The second part of the essay is built on interviews of three veterans of the movement's organisations one of which is as a singer-songwriter originally active in the peace movement of the 60's. The paper is about the songs and the situations in which they were sung, concluding that there is, the limited material considered, little evidence of considerable transfer of songs within the movement, though some coherence exists. The connection to between environmental movement and the swedish radical music movement of the 70's is also slightly mentioned.

In early January 2010 the authors participated in a meeting with the chief engineer for a company in which a central part is manufacturing of printed circuit boards (PCB). At this meeting it emerged that the machinery and production methods have changed substantially since the early 1990's. The spreadsheet for preliminary production time calculations by the company is today based on conditions from almost 20 years ago. The company has over the years been trying to adjust the spreadsheet template. The result of these adjustments has filled it with historical residue, something which makes the template difficult and time consuming when the primary user tries to handle it.The purpose of this study was to help the company increase its accuracy in the representation of the production times for the different PCB-based products by developing a new costing model based on an already existing but inadequate spreadsheet template. The company also expressed the wish that the new costing model would be less time consuming to work with.The methods used to achieve the goal are interviewing, participatory observations and meetings with relevant persons. The data obtained were analyzed using the theory on PCB production and visualization of data.

The purpose of this study is to investigate what five primary teachers in five different schools with many second language students have for an idea about inclusion, language development, practices and environment of the multilingual classrooms. In my study I discusses teachers 'views on the multilingual classroom, inclusion, development of language in a language developing classroom environment and the importance of language skills has for multilingual pupils' language development and learning of the Swedish language. The method used was unstructured interviews using a digital recording device. The results showed that for these five teachers, meeting second language learners was in there everyday teaching, while it is a challenge to motivate and support them on their level. The teachers work diligently to find a balance and a working classroom environment for the multilingual classroom where all students, regardless of conditions, background, experience, knowledge and language could be offered an equal opportunity to education. .

AbstractIn this thesis we aim to extend the current theories about a concept called persona. A persona is a model of a user, mostly based on qualitative research and made with such accuracy that it to some extent can be used as a replacement of a real user in a development process and as a communicative tool. We will present a way of constructing this persona without meeting the actual users and follow up with interviews from the organization using them. This will lead to a model over the process of introducing personas as a concept in an organization,previously not familiar with the concept. The model is adapted to also work for projects and organizations where the concept is already known..

The aim of this essay is to try to find the differences and similarities of two public librariesin the town of Kristinehamn and the rural community of Vara during the year 1994. Especiallyinteresting was if the different political traditions of the two communities -left wing majorityin Kristinehamn and right wing in Vara- have influenced the forming of the public libraries.The comparison contains accounts from the annual reports produced by the libraries between1987 and 1994, a more thorough study of the activities and interviews with decision makers in1994. The interview with the decision makers indicates that there is a distinct difference betweenthe librarians and the rest of the informants, this distinction shows, that in a tight budgetsituation the librarians prefer not to cut down on staff while the other informants actuallyfavour to make cuts on the procedures handled by the librarians. The general opinionthough, is that they all agree that the role of the public libraries is to defend democratic rights.The final conclusion is that the material of this essay supports the opinion that the idea ofpublic libraries is stronger than the political differences in Vara and Kristinehamn..

Meeting the pupils at work it is important to endeavor an adjustment of the education with the purpose of developing the individual person. To make this possible it requires, except for the intentions of teaching with an individual adjustment, the teacher to make oneself acquainted with the schools work and liability. This is especially important in the work with students with difficulties. for this group of students perhaps an alternative form of education would be to prefer.As method of investigation I used a qualitative case study with a teacher who uses, what I would call, an alternative way of teaching. as a teacher you should pay attention to, and be aware of, how you effect your pupils and with this as a starting point conduct oneself.

Vätternrundan is an annual sporting event that takes place in the Swedish town Motala since 1966. It is one of the world largest recreational bicycle rides and attracts over 20 000 participants each year. This study focuses on event effects and how an event can be of value within the principles of place marketing. Within this study five representatives were interviewed with semi-structured interviews.The results show that the representatives describe Vätternrundan as a positive event which mostly generates positive effects for the city itself and for the people living and working there. The effects consist of the events ability to create awareness of the place, the possibility to extend the tourism season and several social effects like solidarity and interaction.The result also shows that Vätternrundan is a well-known brand and because of this it can be used as an advantage in place marketing.

The focus of this study is to dig deeper into what motivates volunteer travelers. The commercial side of volunteer travelling has increased in the past years, and young Swedes pay large amounts of money to travel to other countries and work as volunteers. The purpose of this study is to get a glimpse into what motivates these young people, and how this correlates to the rapid increase of commercial travelling bureaus that focus on volunteer travelling. Five people under the age of 30, who had been volunteering through a commercial travelling agency, where interviewed for this study. The results show that the main motivation for paying to go work abroad is actually the experience, meeting new people and seeing new things.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The aim of this thesis is to analyse and if possible improve the communication, mainly seen from a pedagogical perspective, between the IT company (Nostratic) and their clients in a first meeting. The analysis covers the preparation part, communication during the meetings, the technical terminology used during the meetings as well as the follow up of the meetings. Due to the lack of research within this area and the lack of personal experience on my part, the conducted study has been explorative with the use of qualitative methods. Although my first aim was to put emphisis on the pedagogical part of the communication, I found while conducting the study that there were other areas of higher importance to analyse in order to improve the customer meetings. Unfortunately the company went bankrupt in the middle of my study which resulted in me not beeing able to try out the potential improvements.

These days, schools are obliged by the law to prepare an annual plan for the prevention of bullying and degrading treatment. The purpose of my work is to investigate the 2 schools efforts to prevent bullying and abuse and how they live up to legal standards. But I have also examined how students in school are experiencing anti-bullying work in their school. I have also examined how much funding schools put on to prevent bullying I school. In this study, I have done interviews with school principals and students to have a clear picture about the school?s anti-bullying work.

The first main purpose of this essay is to describe the situation of young women today here in this part of the world concerning influences from commercial media.The second purpose with this essay is to investigate if dance could be used as a tool against all these sterotyped and superficial pictures and ideals in the industy of commersial media.With some questions I also want to get closer to the answer if dancing is a way for young women to get insight knowledge. I also describe women from dance history who experienced that dance filled them up with energy but also environment where there was oppression.This essay has a gender perspective.The methods are manly based on literature studies but information is also gathered from the Internet and from one film.My results are that dance is a very constructive way to give the young woman that force which is needed when meeting media pictures everywhere. It gives her self-confidence, body awareness, joy and strength in life..