Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

My main question in this essay has been: why does the preschool advocate being outdoors? How should we respond to parents who have a different view on this? Children's right to participation and influence is also a question that I raise. How should we preschool teachers do when we stand between the child's desire to be out and the parents wish that their child should be indoors? By reading what is written in the preschool curriculum on children's influence, I have come to the conclusion that we preschool teachers must listen to what the children express that they wish to do, otherwise we go against our policy documents.My dilemma is about how to respond to parents who have a different opinion on being outdoors than we have. Many parents express an aversionagainst their children having to be outdoors.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

Purpose: The purpose of this study is to increase the understanding of the recruitment process and its complexity. The study also aims to examine whether there are any problem areas with a recruitment process which is emotionally based and if so, how these can be resolved. Four issues have been presented, in regard to solving the study?s purpose and problem definition.Theoretical framework: The chapter begins by briefly illustrate the concept of employee turnover and the economic aspects a staff turnover can bring. Thereafter, the importance of a formal preparatory work for recruitment is presented.

The purpose of this study was to determine if wellness benefits led to any changes in exercise habits among employed postmen. The study was a cross-sectional study carried out by a quantitative method. The collection of data took the form of a questionnaire. The sample consisted of 30 postmen employed at a post office in northern Sweden. The results show that of the postman who use health care benefits, there has been a relatively small change in exercise habits.

2004, the SSR, Akademikerförbundet, made a study on the threats and violence as a social secretary in the municipal social services are exposed in their occupation of the "social secretary of threats and violence at work" (T-110192), conducted by Temo ab. We have chosen to use the study on a smaller scale and then made contact with five municipalities in the middle of Sweden to investigate social secretaries experiences of threats and violence. Using the cross-sectional design and a convenience sample, we have gained access to data from 56 people. From a sociological perspective, we have chosen to use Norbert Elias theory of universal configuration and interdependence, and Michel Foucault?s theories concerning power search explanation for the existence of threats and violent situations in the contact between social workers and their clients..

The background to this report is the author?s ambition to understand individuals? work situation, how it?s formed in interaction between the individual and factors in the work-setting. Such an ambition is well in line with the concept of Human-Technology-Organization (HTO), a cross-scientific approach that puts a system-oriented perspective on how human, technolog-ical and organizational factors interact within work systems.The aim of this report was to explore managers? work-situation and generate an understanding of it from an HTO-perspective by using an organizational model as a framework for an interview guide and to analyze the work situation from an HTO-perspective following the ques-tions at issue:1. How does the managers experience their work situation?2.

The aim of this study was to create an understanding of how a group of community policing officers engagement are shaped. Previous research argues that there is a police culture which conveys cynicism to the individual police. The research also says that the police adopt a pessimistic view of society, they are isolated and at odds with the rest of society. Furthermore, research has also shown how a narrative can exist that explains the police way of doing things. My contribution to the field is to explore how a narrative can be located, which precedes and shapes the police engagement.

Theft without break-ins has increased significantly in the last year of swimming, sports and leisure facilities in Karlskrona, more precisely 60%. Vandalism in the shape of graffiti is another common crime. The solutions are divided into social and situational crime prevention. Social crime prevention engage in actions that are based on social causes of crime rather than the opposite situational crime prevention, which instead assumes that discourage with the help of technical solutions and has as primary objective to hinder accessibility for example theft friendly goods. The main purpose of this work is to come up with solutions to prevent these crimes, while also being cost-effective and realistic to implement.

AbstractThe aim of this essay is to understand the view of man as a creature in the Norse culture by studying rituals and ritual actions in conjunction with homicide. The material on which the study is based is called the Icelandic sagas, which are important source of information to the Norse culture. To achieve the purpose, I used a qualitative content analysis and qualitative narrative analysis along with ritual theories based on Roy A Rappaport among others. The questions are for instance:- What ritual actions occur in connection with the homicide, according to the Icelandic sagas? - What are the differences in how individuals are treated in passages where the ritual actions in relation to homicide and homicide cases investigated and why?The results show four different types of ritual acts in relation to homicide.

Föreliggande studie vill undersöka hur fyra verksamma lärare i svenska som andraspråk, enligt dem själva, förstår och undervisar literacy i ett multimodalt samhälle. Genom en kvalitativ metod har de fyra lärarna intervjuats enskilt och deras svar har sedan placerats i redan befintliga teman från en studie av Cross (2011) som, tillsammans med ett sociokulturellt perspektiv, utgör teoretiska utgångspunkter och analysverktyg för denna studie. Det analyserade resultatet visar bland annat att lärarna fokuserar mycket på sociala och kulturella praktiker vid literacyundervisning och att de inkluderar multimodaliteter i begreppet literacy men att det får olika mycket utrymme i undervisningen beroende på tillfrågad lärare..

Innovationsproduktiviteten har blivit allt viktigare i vårt samhälle och ses som en förutsättning för att skapa framgångsrika organisationer. Innovationer springer ur människors kreativitet och initiativförmåga och innebär att omsätta kunskap, kompetens och idéer till praktisk nytta.  Det förefaller som om innovation endast blomstrar under rätt organisatoriska omständigheter. Kärnan i den innovativa organisationen är en kultur som agerar vägvisande med en tro på människan. Nyckeln till innovation blir således organisationers förmåga att förhålla sig till förändring i en ofta kaotisk miljö med människan i centrum. Som ett led i detta arbete behöver organisationer kontinuerligt ta temperaturen för att tydliggöra både den nuvarande och den önskade kulturen.

This two years master?s thesis in Library and Information Sciences aims to investigate and put the services of 118100 Svar På Allt (SPA, an SMS mobile question and answer service) and Fråga biblioteket (FB, a library operated e-mail reference service) into the context of the reference encounter. Questions sent to SPA and their subsequent answers are analysed, and part of these questions are forwarded to FB for comparative studies. Both of the formats are compared to the reference encounter as a whole. The framing of the question originates in the assumption that there may be a need for further negotiation of the questions submitted to the aforementioned formats.

The purpose of this study is to investigate? how a professional librarian can support the work with pupils, age six to twelve years, in their reading and linguistic development? how the conditions at the school have to be for this to become possible? what kind of attitudes the teachers have, and how they relate to the impact of a librarian for the pupils reading and linguistic development.The methods used are analyses of steering documents concerning school libraries and analyses of the means of the local school culture. The latter has been carried out by literature studies and through interviews of eight teachers and two school librarians. The result of the interviews showed a limited insight into how a professional librarian can support and assist teachers and pupils in the work with reading and linguistic development. They also showed the influence of existing traditions and local school culture for the use of a librarian?s services, and also how all the teachers, once they have become used to the services a librarian can provide, now find their support invaluable.

The aim of the present study was to investigate the effect of sensory modality on short-term memory recall. An exploratory, cross-sectional study was performed. A total of 119 individuals participated. There were 70 female and 49 male subjects, aged 4 to 80 years (M=34,3). The participants were presented with 12 different objects in auditory, visual or auditory/visual mode over a period of 24 seconds.