Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

AbstractThe project "Sound and Play" have been implemented in collaboration with the toy company BRIO in Malmo. The purpose of the project was to examine whether and how BRIO in the future could develop toys around sound for Toddlers.The problem formulations that would be answered after completion of the project was "How could BRIO broaden its product range with the help of audio toys?", "How can you combine toys and sounds in an interesting way for children?", "How do you create a toy with sound that is fun for the child, but not annoying for parents?". Currently BRIO only has two toys with sound in this age group.The expression of the toy was going to be a mix of classic and cool and the overall feeling of the toy was going to be explorative and arouse curiosity in the child. This feeling would be communicated through simplicity and joy.

The survey aims to investigate and analyze how the image of Sweden and "Swedish character? is produced in the correspondence between Swedish immigrants and family at home, compared to how the image of America and the U.S. is produced. The starting point is the concept of identity, which is shaped by the social group a person belongs, which can lead to stereotypes are formed. How does the Emigrant describe his new life in letters home to Sweden? What comparisons are made? What memories are passed from the time at home? How does the picture changes over time? How does the stereotypes change over time? The material used are remnants and secondary sources in the form of correspondence between emigrants and their relatives back home.

The main purpose of this C-essay is to answer the question: What have been the consequences and effects of the merit point system on language studies and the parties concerned (teachers, students and principals) during the school year of 2010/11?The merit point system is the result of a political decision and was implicated for the first time in the Swedish upper secondary school during the school year 2010/2011. Being a completely new phenomenon it is of great interest and importance to study its effects.The study in this essay also aims to verify, falsify or nullify two hypotheses very often referred to in the political discussions regarding the merit point system:The merit point system will replace affection and interest as main reasons for language studies in upper secondary school and cause a rectification amongst the students choices of additional courses.The merit point system will have a segregating effect upon society and make it harder for people to rise in society through education in the future.A verification of these hypotheses would imply the appearance of an increased rectification amongst students as well as an orientation towards an in the future more segregated society.The empiric material has been collected and examined with qualitative as well as quantitative methods (questionnaires and interviews) and belongs epistemologically to the phenomenological and hermeneutical traditions..

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

In 2010 there will be a political resolution to ensure that the Swedish society is accessible to all citizens including people with disabilities. For this purpose a national action plan for disability policy "From patient to citizen" (Govt. Bill 1999/2000:79) has been set out with the aim of ensuring that the disability perspective will permeate every sector of society and that the approach and response to people with disabilities will be improved. The Swedish National Council for Cultural Affairs is responsible for implementing the disability policy in the cultural sector.Since public libraries in Sweden are a part of the public cultural sector, they will also be affected by the political resolution regarding accessibility. The concept underpinning library services for disabled people must be that of equality of access.

 Prostitution has been intensely debated in Sweden for nearly four decades. Two major investigations have so far been initiated by the government and numerous propositions have been put forward in the Swedish parliament resulting in the sexköpslag from 1999 that criminalizes purchase of sexual services. The law aims at punishing the buyer and protecting the women in prostitution, thus making it possible for women to be helped by various social interventions rather than punished. Swedish society has undergone major changes in these decades. Globalization, the internet and the membership in the EU have changed the Swedish society and influenced the discourse on prostitution.This paper has a twofold aim, on the one hand investigating if and how these changes have had an impact on the prostitution discourse in texts produced by the government and analyze how female and male sexuality in connection to prostitution is constructed.

In theory, the logic behind partnerships is simple: All organisations have strengths, but no organisation has all the strength required to do everything. Triggered by global perspectives and challenged by sustainability objectives, the United Nations Conference on Environment and Development (UNCED) in Rio de Janeiro in 1992 pointed out needs for corporate responsibility. In this conference, Private-public partnership, PPP, was identified as a potential way to work towards sustainability, especially as a way to emphasize a corporate responsibility commitment. Nowadays, organizations exist to satisfy the needs and interests of all their stakeholders, such as customers, markets, shareholders, as well as secondary stakeholders such as media, NGOs, and society at large. Addressing all stakeholders and working towards a sustainable business development makes PPP a potential solution, but also a source of challenges.

AbstractThe purpose of my study is to examine how preschool children experience nature and how the educationalists at the preschool can make nature more exciting and support the children?s personal growth. I have also studied what the educationalists of the preschool do and what they can do to make nature more interesting and playful for the children. Observations and interviews have been conducted at a preschool in a small town. The preschool is situated close to nature, that is, close to a small forested area.

This essay points at the importance of public libraries as arenas of meetings between refugees and the local population, and by this - creating social kapital in the society as a whole. The researchers Aabø, Audunson and Vårheim have created theories about low-intensive meeting places, that means ? neutral, public places where accidential meetings with different strangers can happen, which can create social capital and trust among each other. To complement these theories I also use Vårheim who have implementet social capital-theories to the sphere of public libraries. These two theories complement each other and can help me investigate two public libraries in a rural area in Sweden.

Usability studies are not a central field of research in library and information science. Although literature in library and information science treats the importance of usable user interfaces quite extensively, the literature does not significantly treat potential problems in measuring usability. The aim of this master thesis is to investigate, through a critical analysis, the methods used when conducting usability studies in library and information science. The critical analysis is based on potential problems in measuring usability identified through a literature review from the field of studies Human-Computer Interaction, the concept of usabilitys original domain. The material which is to be analysed, is chosen from one library and information science journal Journal of the American Society for Information Science and Technology.

Companies must constantly adapt to new concepts emerging in society. Socialresponsibility and sustainable development are modern concepts of today and offer avariety of activities to choose from. Therefore companies ask themselves: what areour goals and how do we reach them?The purpose of this study is to examine the possibility of creating a simplifiedmodel,targeted towards management for prioritization and decisions on variousinvestmentspromoting the environment. The research focuses on companies from themanufacturing industries.

The purpose of this thesis is to investigate the democratization process in Kurdistan on the basis of consolidation democracy with focus on arenas defined by Linz and Stepan (1997), namely economic, political, legal, civil society and arenas of state bureaucracy. Furthermore, I intend to explain Kurdistan?s road toward democratization in Kurdistan from 1991 until today, with a focus on the years 2003-2012. The main results are that Kurdistan has developed conditions that support a future consolidation of democracy. However, there are weaknesses in the economic situation, rule of law and the arena of bureaucracy.

In the end of the last century the interest for youth politics increased in Sweden. The causes for the increased interest were the more obvious youth politics questions and problems, for example the increased youth unemployment. In 1998 the government wrote down national goals and instructions for the youth politic work in a government bill (1998/99:115). This government bill describes how the youth politic work should be carried at a local level in the municipality.The purpose with this study is to investigate young people, in Värnamo kommun, view of their own situation. The study´s focus lies om three main concept; democracy, justice and faith in the future.

This study intends to investigate the experiences of labeling on people with a ADHD diagnos and how individuals with an ADHD diagnosis handles labeling. In today's society normality is is something that is pursued and the individuals that do not meet the normality are perceived as deviant. The study is conducted with a qualitative method and is based on three autobiographies where individuals with an ADHD diagnosis writes about their life. The study deals with postmodern constructivism which is explaining that the normalization and deviances are constantly changing, both depending on time and context. The results and analysis of this study are presented under three main headings that are related to the study's research questions.