This study intends to examine teacher´s thoughts and perception of esthetic activities at preschools. I have chosen to restrict the esthetic area to the significance and function of clay to the teachers and children. On the basis of the belief that children can, and need access to a variety of ways to express themselves, we used the interviews to take part of teachers work and thoughts concerning clay, and the esthetic work. I have in this qualitative study addressed four questions: How do the teachers use clay in preschool activities? What do the teachers think about clay as a tool in the educational work at the preschool? Are the teachers working from the perception of children?s rights to express themselves in different ways and with the help of different tools? What function does clay fill for the children?I have interviewed eight teachers and taken part of both older and more recent theories around children and the creativity in esthetic contexts.

Authors: Kosovare Islami and Selma SumicDate: 2014-06-02Title: How social is the social economy? ? social businesses and their regional innovation system.Level: Bachelor thesis in Business AdministrationSupervisor: Bengt JohannissonExaminer: Frederic BillKey words: Social entrepreneurship, regional innovation system, business - to - businessThe purpose of this paper is to create a model of regional cooperation network for social enterprises as the base of an innovation. This model will be created through the empirical basis. The model proceeds from the three pillars that have been developed and include social entrepreneurship, business - to - business and regional innovation.Entrepreneurship has multiple definitions which treats such as innovative thinking, targeted and creative individuals. Social enterprise has attracted more widespread interest, while it is considered one potential solution for the development of a sustainable society.

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

High demands are set on all equipment used in emergency service work, where small margins can be the distinguishing factor between life and death during a rescue operation. It is important that tools such as ladders quickly and easily can be dismounted from a vehicle and still satisfy the regulatory requirements for securing loads during transport. The existing solution for getting ladders down from the roof of a fire engine requires a large manual effort from the user in an ergonomically unsound posture.In this degree project a new ladder holder is developed with focus on the user to solve the ergonomic problems and at the same time create a more compact design that can be adapted to several different types of ladders. After an initial pre-study with user-interviews and measurement of forces and distances a set of requirements was formulated that came to govern the project's direction. Creative methods were used to generate concepts that improved the function and through design solutions, calculations and testing in CAD a base for manufacturing of a new product was created.The result is a completely new type of ladder holder that minimizes the user's manual effort and simplifies the securing of ladders in the holder.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

The following report comprises my bachelor´s thesis in Industrial design, 30 hp. It is executed in collaboration with Bonum senior housing, who has been the client and assignment- maker of this project.The goal was to design a bench for their entrances, which could represent not only the needs of the target group but also Bonum as a trademark. The work is done with great care for both human kind and the environment, with sustainability as beacon.The design process has been followed.Initially, you will find the definition of a bench for entrances, the framework including inclusive as well as sustainable design, a function- and market analysis followed by the inspiration part of the project. Getting to know the target group and their specific needs has been essential for this work.Investigations about what senior house living and senior products are and what the target group thinks and feels, has been done. As a result, two ?personas? has been developed.With the help of a purposely chosen group of people, surveys and ergonomic studies has been executed, as well as prototype-testing.The fact-finding has formed the stable and unavoidable foundation of this project, which later on gets more creative and idea based.

Marketing is a broad subject with many different areas. Part of the marketing that has been of great importance is the 4P:s also known as the marketing mix. Marketing mix is included in one of the traditional marketing approaches. In recent years there have been some changes and have begun looking at new ways of looking at marketing. One of the ways is entrepreneurial marketing to the effect that the company tries to use its resources optimally.

Det finns idag inte några speciella kunskapskrav inom redovisning i samband med att driva verksamhet. Bokföring som anses felaktig kan leda till ansvar och straffrättsliga åtgärder. Detta kan medföra att personer som är bokföringsskyldiga kan begå bokföringsbrott utan att vara medvetna om det, som en följd av brist på kunskap inom redovisning. Bestämmelsen om bokföringsbrott finns i 11 kap. 5§ brottsbalken.

Inledning: Internt upparbetade immateriella tillgångar har fått en alltmer betydande roll för värdeskapandet i dagens företag. Trots detta tillåter inte IAS 38 Immateriella tillgångar att dessa erkänns i balansräkningen. Författarna till Initial Accounting for Internally Generated Intangible Assets (IAIGIA) anser att detta medför att ett företags verkliga värde inte avspeglas i dess redovisning, och föreslår därför att en reformering av nuvarande standard bör genomföras.Syftet med denna uppsats är att jämföra förslagen i IAIGIA med IAS 38 för att konkretisera vilka skillnader i regleringen ett eventuellt införande av IAIGIA skulle medföra. Dessutom förs en diskussion om dessa förslag i ljuset av den aktuella debatten på ämnet. Uppsatsens huvudfråga formuleras som följer: Vilken är skillnaden mellan IAS 38 och Initial Accounting for Internally Generated Intangible Assets? Sekundärt ställs frågor om IAIGIA:s styrkor och svagheter, om förslaget utgör en tillfredsställande lösning på erkännandeproblematiken samt om det finns några andra lösningsförslag.Metod: Med utgångspunkt i en kvalitativ metodansats har de båda skrifterna IAIGIA och IAS 38 granskats samt jämförts, och utmärkande skillnader har tagits fram.

AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.

The sexuality of hivinfected people is quite controversial but nevertheless important when speaking of hivprevention. The aim of this work was to survey and analyze support and counseling practices around sexual issues given to hivpositive people by their treating medical doctors. We wanted to bring the question of hivinfected peoples sexuality and sexual behavior sometimes unprotected and the Swedish legislation and hivprevention efforts under discussion. Based on the results of a questionnaire answered by the doctors, previous research and different social constructionistic and interactionistic theories about the nature of sexuality we made our analysis. We found that the Swedish legislation offers a positive basis for successful hivprevention, but that there are some important obstacles to be overcome in order to really succeed and further reduce the number of new hivinfected people in Sweden.

The fashion industry is a line of business which is characterised by tough competition. Often the consumer target groups exposed to advertisements identify them as attempts by the fashion industry to persuade them. When this happens, the consumer disregards the information due to selective attention. Faced with these conditions, companies need to find new, creative ways to market their product lines. This essay is about Public Relations, in particular Public Relations that appear in editorial spaces.

Background: There is no guarantee that products should be equitable produced. Many products in today's trade is produced by minors, resulting in poor working environment, and gives the workers low payment. Fairtrade is the only label on the market that ensures that farmers receive fair payment for their products. Aim: The central aim with our work is to see what the future consumers, in other words students from Lund's university, Malmö College and The Swedish University of Agricultural Sciences in Alnarp, think about products labeled with Fairtrade, and what they consider is value creation for food products. Students are often relatively young; they educate themselves and have new thoughts and valuations about how the world should be.

Modern societies are generally becoming increasingly capitalist in nature and economies of these societies are thus likely to become more focused on consumer consumption. Advertising plays a vital role in contemporary society where we, as consumers and citizens, are surrounded by it everywhere we look and everywhere we go. This puts pressure on advertisers to become more creative and to explore new ways of marketing their products and services in an already saturated environment. We believe that the added pressure and the already established role of marketing in society make advertisements an interesting and telling object for analysis. This is particularly the case with regards to the concept of selling and marketing products that have qualities that are known to be less than beneficial for our health.This paper analyzes four commercial advertisements marketing beer; a product that we argue has qualities that can be seen as potentially bad for the health of individuals and for societies.

Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.