The Third International Assessment of Educational Progress (TIMMS) and the Programme for International Student Assessment (PISA) during the last decades regarding the results of mathematics teaching shows that China have a better performance than Sweden?s.Swedish teacher-guidelines focus on developing student?s individual interest and confidence for mathematics. In the Chinese teaching-guidelines for Mathematics Curriculum Standards, Ordninary Senior Secondary, the focus is given on: Elevate their mathematics literacy necessary for future citizenship and Development of citizen´s qualities (s.3).Teachers are the primary factors that impact teaching and learning of mathematics. Two teachers from Sweden and two from China were interviewed and their methods were compared in my study. The aim of my study was to understand mathematics teaching in China and Sweden.

The common asylum and migration policy of the European Union is a struggle between a strong belief in the protection of human rights and the need of strong and secured borders. This paper highlights the dilemma that occurs in the common asylum and migration policy of the European Union. What happens when the union have to choose between liberal standards with high priorities to human rights and a realistic focus on security? The aim is to study the asylum policy presented in the Stockholm Program, and thereafter evaluate what kind of character the union has itself. By an ideal type analysis of the Stockholm program from 2009, the common asylum policy is divided into either liberal or realistic ideas.

When contemplating entering an alliance the rationale behind the decision should differ depending on the size of the companies involved as well as on other important factors. The important factors influencing the decision are related to the resource pooling potential of the alliance, the power structure along with the business network the companies are a part of. The analysis has shown proof of a need for cooperation if one wish to succeed in the telecommunication industry and it has also determined which resources that are deemed to be most important to get in touch with, for our study object, to facilitate its access to the market. Those resources are defined as a direct channel to the customer, funds/capital and the access to relevant business networks. To get in touch with these lacking resources, three alternative approaches has been proposed; all of them involving a strategic alliance decision.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Då IAS-förordningen togs i bruk för noterade koncerner inom EU ökade harmoniseringen mellan dessa företag. På senare tid har även redovisningsreglerna för mindre företag uppmärksammats av organisationerna Bokföringsnämnden (BFN) och International Accounting Standards Board (IASB). De har sett att mindre företag oftast har andra behov vad gäller redovisningsregler. BFN arbetar därför med att ta fram samlade regelverk som avser fyra kategorier. En av kategorierna är K2 som är ett förenklingsprojekt för mindre företag.

The purpose of this paper is to perform an in-depth analysis of how New Public Management reforms have impacted management practises in two publicly financed elderly care providers in Sweden. The paper studies one public and one private elderly care provider and analyses to what extent they have implemented New Public Management methods. The results are based on interviews with several persons within the two organisations and analysed using the seven New Public Management doctrines as described by Christopher Hood (1991; 1995). The major finding in the thesis is that the level of exposure towards New Public Management reforms differs between the two studied organisations where the private provider is exposed to the reforms to a greater extent than the public. The paper concludes that the main reasons for the low extent of exposure in the public provider could be attributed to the lack of measurable standards performance as well as the proximity to the political leadership..

Urbanization and the flight of the creative class drains the countryside when it comes to creativity and talent. Especially the young leave sleepy societies. Richard Florida claims that the city attracts the creative class and enables for economic growth to flourish. Robert Putnam adds to the picture by saying social capital might be equally effective as nourishment for growth. In Uddebo, a rural village in the south of Sweden one combines the two creating a vivid society where creativity flies high and ideas fertilize each other?s.

   To work and live in the same place where ones employer also is the landlord, can create a situation with many special requirements for the individual. Constrains regarding time, space and impact on social life is likely to appear. Based on theory and empirical research about the Boundaryless work and the Psychological contract the purpose of this report is to examine employees who live and work at the same place. This is done by studying the regulation regarding time and space factors and the psychological contracts in expectations and in violation of the psychological contract and the risks associated with this like Locked-in factors. The study includes interviews with managers and employees (n=9).

Bakgrund och problem: Sedan år 2005 ska noterade företag inom EU tillämpa InternationalFinancial Reporting Standards (IFRS) vid upprättandet av koncernredovisningen. Av dettaregelverk följer att vissa tillgångar och skulder ska redovisas till verkligt värde istället förhistoriskt anskaffningsvärde. Målsättningen hos det normgivande organet InternationalAccounting Standards Board (IASB) som utvecklar IFRS är att redovisningen ska innehållarelevant information som underlättar beslutsfattandet för investerare och analytiker.Begreppet verkligt värde har emellertid kritiserats, i synnerhet avseende dess tillförlitlighet.Risken för manipulation ökar när värderingen bland annat grundar sig på företagsledningensbedömningar. När konjunkturen vänder nedåt kan börskurserna komma att fluktuera i allthögre grad eftersom de värdeförändringar som följer av redovisning till verkligt värde speglasi resultaträkningen. Med anledning av att IFRS enbart har tillämpats under högkonjunktur ochatt vi idag ser en allt större finansiell oro har jag valt att studera följande frågeställningar.Vad finns det för uppfattningar om verkligt värde? Vilka konsekvenser kan redovisning tillverkligt värde få vid en lågkonjunktur?Syfte: Syftet med studien är att beskriva problematiken kring redovisning till verkligt värdesamt att undersöka olika uppfattningar om de effekter redovisning till verkligt värde kan fåvid en konjunkturnedgång.Avgränsningar: Uppsatsen omfattar enbart de internationella redovisningsstandarder somutvecklas av IASB.

This bachelors thesis was made forWallenius Water AB to develop a basisfor an Airpurifier prototype. Wallenius Water isone of the world's leading environmentaltechnology companies engaged inchemical-free water treatment based onUV-radiation. The thesis aim was toproduce a basis for a prototype that canbe used in three applications:Standalone, RAS systems and ventilationsystems. The work includes anintroductory description of the theorybehind AOP technology based on aliterature review on the subject. Asurvey of products currently on themarket and a product specification hasbeen used as the basis for thepreparation of a number of concepts inthis report.

Detta examensarbete är en förstudie där väl lyssningsanpassade rum har undersökts både objektivt och subjektivt med syftet att kunna identifiera och tolka allmänna akustiska fenomen som uppstår, och upplevs, samt upplysa läsaren om dessa. Rapporten behandlar ljudfysik så som akustik och våglära, ljudteknikerns roll, psykoakustik, kontrollrum och teknisk utrustning. De mätningar och lyssningstest som utförts har alla utgått ifrån den tänka lyssningspositionen som sedan ställts mot specifika krav och rekommendationer från AMS (Audio Measurement Standards) och EBU (European Brodcasting Union). Lyssningstesten har gjorts efter EBU-standard. Även intervjustudier har genomförts med erfarna ljudtekniker.

The aim of this essey is to examine how teachers´ work with individual development plans (IDP) can contribute to an intercultural leadership and inclusion. The interwied teacherss ay that IDP forces them to reflect critically on their thinking on aspects as learning methods, gender and ethnicity. It makes them listen to -and think - in new and more including ways to adapt to each pupils individual possibilities to achieve the curriculum standards within the common area. That requires lots of resources like extra teachers and new material.An active reflection can make ethnocentrism develop into intercultural competence. That is a listening, critical and diversified thinking prepared to deconstruct and create new ways of thinking in relation to different pupils and situations.

The purpose of this essay was to study how surroundings form young peoples gender and where gender patterns are maintained. This was done by interviewing 12 students from two advanced classes at a comprehensive school in a small town in the southern parts of Sweden. The students where divided into four groups. Two groups with three boys in each, and two groups with three girls in each. We used R.W.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

In September of year 2006, a young boy was brutally killed by a girl, age sixteen, in Örebro, Sweden. Girlgangs became a frequent subject in media. Professionals? working with adolescents claims that girlgangs notis an existing phenomena in Sweden as it is in for example in the United States. The aim of this thesis was to investigate if teenage girls in Sweden have a tendency to join gangs as they do in the United States.