AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

During the twentieth century, mergers&aquisitions have occured in waves where times of low activityfrequently has turned into periods of high activity. M&A:s have been of increasing numbers and growing size, which was extra evident during the last wave during the 1990:s. What are the motives that has made M&A such a widely used strategy? Are there similarities within and across industries regarding merger motives? The empirical material consists of primary and secundary data collected from two mergers in three industries respectively; manufacturing, banking and IT. The analysis make use of three different perspectives, the reason for this being to create understanding and furthermore illuminate the complexity of the problem.

The aim of this study was to investigate how the content of the syllabus for Physical Education and Health at Uppsala University correlates to selected parts of the core content of the Gy11 syllabus for Physical Education and Health 1 in Upper Secondary School. Furthermore we aimed to investigate the perceived competency of recently graduated and still studying teachers of Physical Education and Health within the selected parts of the core content.The selected parts of the core content are:Exercise, sports and outdoor activities that develop a comprehensive physical abilityThe adjustment of tension and mental training.The methods used were a qualitative comparative text analysis of the syllabuses for Physical Education and Health at Uppsala University and Gy11 Physical Education and Health 1 in Upper Secondary School, as well as a quantitative survey conducted with recently graduated and still studying teachers of Physical Education and Health.The results were that there is an obvious correlation between the content of the syllabus for Physical Education and Health at Uppsala University and the Gy11 syllabus for Physical Education and Health 1 in Upper Secondary School. Moreover the survey shows that the respondents felt confidence in their ability to teach exercise, sports and outdoor activities that develop a comprehensive physical ability. The survey also shows that the respondents felt less confidence in their ability to teach the adjustment of tension and mental training..

Speedledger is a company that is working to automate electronic accounting for businesses, organizations and associations.In the current situation bank data is sent from the users internet bank to Speedledger via a virtual printer driver. The driver transforms the web page into a PDF and sends it to a server for interpretation.The problem is that PDF is not created for this sort of data transfer and makes the interpretation of data is very problematic.The goal of the thesis is to study whether there is a possibility to develop a browser add-on that can retrieve information on the customer's banking page and send it on to Speedledgers server for interpretation. My task was to implement a add-on for one of the three major browsers Mozilla Firefox, Google Chrome or Microsoft Internet Explorer, and then study the possibility of implementing it to the other two by reading the documentation.What I concluded was that it is possible to implement for all the three browsers. However, the techniques will differ slightly when developing these add-ons.  .

Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

Temat för denna essä är bildningsresor. Fallstudierna utgörs av en rapport om Cirkuspedagogik och intervjuer av en tidigare lärarkollega. Texterna har använts som impulstexter för essän och rör sig kring nyckelorden ovan. Turings idéer om robotmänniskan och Turkles forskning om sociala robotar och virtuella världar berörs och jag funderar om pedagogik behöver vara grundad i en idé, eller om det mer handlar om olika tekniker man kan tillskansa sig och kontrollera. .

Aim and questionsThe aim of our study was to increase knowledge about successful school managers' views on teachers' mental health and their own work regarding this subject.In what ways do the school manager work preventive with measures on teachers' mental health? How does leadership affects teachers' mental health? What factors create mental health among teachers? MethodIn order to answer the questions, we have chosen to use semi-structured interviews. To get in touch with schools that have been successful with their work with the teacher's mental health, we have made a targeted step wise sample where we contacted the primary managers of six randomly selected municipalities in Stockholms län. In total six school managers have been interviewed. The empiric data were thematized and analyzed based on the demand-control-support model. ResultsAll the interviewed school managers agreed to that the concept of mental health is about feeling good, about balance in life and to feel safe.

Syfte: Syftet är att förklara hur tillfredställelse, förtroende och engagemang inverkar på varumärkeslojalitet i en kontext av självservice.Hypoteser: Följande hypoteser är uppsatta av författarna:H1: Tillfredställelse har en inverkan på konsumentens varumärkeslojalitet i en självservicekontext.H2: Förtroende har en inverkan på konsumentens varumärkeslojalitet i en självservicekontext.H3: Engagemang har en inverkan på konsumentens varumärkeslojalitet i en självservicekontext.Teori: Varumärkeslojalitet; tillfredställelse, förtroende och engagemang.Metod: EnkätundersökningSlutsats: Hypotes1 kan utifrån den här studien accepteras. Hypotes 2 kan utifrån den här studien accepteras. Hypotes 3 kan utifrån den här studien accepteras..

The purpose of this paper is to show how practicing teachers work to prevent racism. Based on four interviews with teachers at low-, middle- and high schools, where these schools differ in numbers of immigrants and geographical location. Conclusion: None of the four teachers feel that racism is a problem at their school; however, they are confident that some racism is present at their school. The teaching techniques are comparable in all four schools which targets the students? values, confidence, attitudes and behavior by work how students should treat one and other..

This thesis examines conceptions of gender revealed by people when assessing texts. The research questions are: What associations can be discerned between gender conceptions and ideas about the quality of texts? What features of content and style are perceived as female or male? The study seeks to develop a method for comparing different people?s assessments of the same text. The material was collected by means of questionnaires in which 114 informants were asked to assess three anonymous student texts and then guess the sex of the writer. The material has been analysed quantitatively by correlating the assessments of the texts with the guesses about the sex of the author, and qualitatively, as the informants? freely worded assessments of the texts were analysed for content and form with the support of assumptions about how assessments are expressed in text.

The purpose of my study is to examine how children through interaction are recognized and understood by other children and teachers at the preschool for one hour in the afternoon. This study gives voice to what young children in preschool do after snack. The overall purpose of this study is to find out what young children's experiences will be in preschool through interaction. The purpose of my research is to gain knowledge about how the time and opportunity for interaction exists between children 1;7-2;5 years, and educators as well as other children, and how this interaction appears during afternoon activities in the preschool.My research questions are:1) What experiences do children get in terms of their development of identity for one hour in the afternoon? 2) How does the interaction that the youngest children are involved in during the afternoon appear? And how long time does every occasion last? The study is based on the interactionist perspective and systems theory.

Background: Markets in Financial Instruments Directive, MiFID, was implemented in Swedish law in 2007 and aimed to increase competition of the securities market in order to achieve efficiency and lower transaction costs and to enhance investor protection. Another aim was to increase confidence in the market. After the implementation of MiFID some doubts had been highlighted regarding its intentional effects. This evoked the authors? interest to examine the directive?s effects and its impact on investors? trust.Aim: To examine how various participants in the Swedish securities market experienced changes since the implementation of MiFID in 2007, and its impact on the securities market and minor investors' trust.Method: The study applied a qualitative method with a deductive approach to describe, interpret and understand the problem area.

Syftet med uppsatsen är att försöka förstå varför mentala problem vid ett framträdande i sång uppkommer samt att hitta lösningar till dessa. Bakgrunden till att jag vill skriva om detta är att jag under praktiker och arbeten med sångelever märkt att just mentala problem ofta hindrar människor från att bland annat framträda inför en publik. Dessutom känner jag mig själv hindrad av denna typ av problem vid framföranden. Mina frågeställningar har bland andra varit hur sångaren påverkas av sin nervositet och vad kritik spelar för roll. Självförtroende och självkänsla är förutom nervositet och kritik termer som dykt upp vid flertalet tillfällen under arbetets gång.

AbstractAuthors: Åsa Höjer, Karl WijkmarkTitle: The intercultural communicator. A study of cultures? influence on communication.Level: BA Thesis in Media and Communication StudiesLocation: University on KalmarLanguage: SwedishNumber of pages: 67Date of seminar: 2009-01-15Advisor: Jens CavallinKey words: Intercultural communication, culture, Hofstede´s cultural dimensions, anxiety and uncertainty, self-confidence, high and low context, verbal and nonverbal communication, Telenor, Pakistan, Scandinavia.Case company: TelenorPurpose: The purpose of this study is to investigate what cultural differences, regarding communication, that are present between Scandinavia and Pakistan. Furthermore the purpose is to illustrate which factors that are important for personnel working for Telenor, that are about to work in a foreign culture, in order to create effective intercultural communication.Methodology: The following study is a case study that has used a qualitative methodology with interviews conducted via e-mail. To be able to interpret and understand human experiences and situations a hermeneutical approach has been taken.