The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.

The study focuses on the use of poetry in language teaching in the lower grades in the Swedish school. Poetry has a reputation of being an art form with such specific rules and structures that children and teachers think that it is something that they do not have the ability to work with.  The purpose of this study is to get an understanding of how poetry is used in educating children. My research is based on the following questions. To which extent is poetry being used in schools and how is it being used?Can you as a teacher see any effects on childrens language development by using poetry?As a part of my study I have met with and interviewed four different people, who in one way or another is involved in teaching children. Two working teachers in the lower grades, one pedagogical resource and one artist that work with teachers in reaching different goals through the help of aesthetic processes.

The aim in this thesis is to study what attitude music teachers in Sweden and New Zealand have towards Information and Communication Technology (ICT) in music education and obtain a better understanding of how their attitudes affect the way they use ICT in their teaching. Another intention is to discuss differences and similarities between the teachers´ preferences regarding this issue in the two different countries, and whether it has any effect on teaching. It's a qualitative study based on interviews with music teachers from both countries. Through the answers we can get an impression about how ICT is used in music education, how the curriculum is interpreted when it comes to use ICT in music education and how the teachers' attitudes towards ICT affect the music education. This thesis shows that teachers are positive towards ICT in music education but the attitude, knowledge and the way of using it differs, due to access to technology and different opinions about what is essential in music and what is pedagogical.

The purpose of this survey is to better understand how students in Swedish upper secondary school perceive knowledge in history. 44 students from two different schools took part in the survey. The students partaking were asked to make a rough plan for a course in history, in which they were to both suggest contents of the course and also motivate their choice of content by arguing their view of the purpose of knowledge in history. The results of the survey were then compared to the curriculum of the history subject. The survey shows that a majority of the students asked find modern history, especially World War 1 & 2, and Swedish history to be of importance.

The purpose of this study is to increase the knowledge of individualism also how individualism is applied in a teacher?s classroom. Based on the curriculum, teaching is tailored to each and every student?s expectations and needs.  My research has been qualitative and includes four interviews with practicing teachers in two multi-cultural schools in the city of Stockholm. I have investigated how these four teachers perceive individualism, also how they individualize when teaching to meet all students' expectations and needs according to them.

AbstractThe purpose with this essay is to present a picture of the changes in religious education in Sweden, and to make comparisons between Denmark?s and the USA?s model about teaching in religion. I have consequently described the historical development, with the beginning of the establishement of the public school, inte the year of 1842. 1919, a new document about the religious education was released, wich result in some major changes. This was in a time were the debate about religion and the Lutheran State Church of Sweden authority was an issue.

The purpose of this essay has been to investigate the research and national initiatives regarding film and Cineliteracy in the Swedish curriculum.The results show that, after all research, national initiatives and the continual clarification from the Swedish National Agency for Education concerning film's place in the Swedish subject, the vision of students cineliteracy not at all obtain an obvious place in the curriculum.The research points out the main causes behind this result to be teachers' lack of expertise and the fact that the formal education for future teachers in the subject still upholds traditional views on the subject of Swedish.The initiative presented in this essay also show lack of continuity, lack of adequate professional development opportunities for teachers and lack of practical guidance manuals to help teachers to develop and educate their pupils in line with current research and visions. .

Popular culture is a phenomenon of growing importance in the society today. Children and teenagers are increasingly using popular culture in their everyday life to reflect and answer questions about their identities and the meaning of life. Swedish primary and upper secondary schools are expected to prepare their students for adulthood and to provide them with tools to explain understand and problematize contemporary society. From this perspective it is relevant to question whether the schools achieve this and whether the instruction given there represents the contemporary society. For the purpose of knowing more about how popular culture is perceived and dealt with in the Swedish education system, this study examines how eight textbooks in Religious Education (RE) and the national curriculum for upper secondary school discuss and treat popular culture.  The study focuses on when and in what ways the textbooks mention popular culture and if the curriculum provides any supportive base for including popular culture in religious education.

Background: Sweden has, since 1983, had a statutory audit for all joint-stock companies. However, according to EG?s fourth corporation directive, member countries can decide on their own if this applies for small joint-stock companies. An investigation was launched in the fall of 2006 to form an opinion on the importance of the audit reporting by law and what an abolishment of this rule would mean for small joint-stock companies. Critics are claiming that the cost of audit for small companies is exceeding the cause in these micro companies.Audit is regulated by Swedish translation (RS) of International Standards on Auditing (ISA) and is to be applied in all companies comprised by the statutory audit.

Stereotypa uppfattningar om människor grundar sig på egenskaper somassocieras med sociala kategorier. Denna tillhörighet ger olikareferenspunkter, så kallade standards, vid bedömning av andra. Utifrånteorin om shifting standards och antagandet att gymnasieprogram kan sessom sociala kategorier, undersöktes om och hur bedömningar av elever frånolika typer av gymnasieprogram varierade och påverkades. Åttiotrepersoners enkätsvar som analyserades. Antingen bedömdes en typisk elevsamt en specifik elev, eller enbart en specifik elev, från ett studie- elleryrkesförberedande program.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

The purpose of this study is to analyze how special education is done in relation to what is considered "normal". The aim is to discuss how the normalization discourse appears in a pre-school for all and, by extension, how the need of special education is articulated in relation to the normalization discourse. This study also intends to discuss how the perception of what is normal affects special education in pre-schools. The study draws upon previous research within the special education area through which we make our position. Since there is only a few studies in this chosen field which are based on empirical data, our study indicates the importance of more research in this field.

The subject of religion in Swedish schools is the single most talked about topic in the curriculum. One explanation could be that it is the oldest subject in Swedish schools and the topic has undergone the biggest change through time. This process of change has been anything but undebated. The subject of religion within schools has met debates through almost its entire history, partly from the state and from the church, but also from the teachers and the students. Debates concerning the existence of Christianity in Swedish schools as well as the Swedish traditions constantly reoccur in today?s government debates and various media but in different versions.