Som en följd av det ökade behovet av global kapitalanskaffning har kravet på jämförbar redovisning mellan länder ökat. EU har därför som målsättning att skapa en mer harmoniserad och effektiv kapitalmarknad inom unionen. I juli 2002 antog Europaparlamentet och rådet en förordning om tillämpning av internationella redovisningsstandarder, IAS-förordningen. Sedan 1 januari, 2005 är det krav på att alla noterade europeiska företag i koncernredovisningen skall tillämpa de internationella redovisningsstandarderna, International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS). IAS 39 standarden uppfattas som den svåraste och mest komplexa av IAS/IFRS standarderna.

The aim of this graduate essay is to elucidate and compare the approach to learning that emerges in texts about the two educational practices Montessori and Reggio Emilia.The guiding research questions in this study are:What do Montessori and Reggio Emilia that learning is about?The mean Montessori and Reggio Emilia that learning goes to?How do you describe the Montessori and Reggio Emilia justification why it is important to learn? Through a poststructural theoretical framework and text analysis the study focused on what has been written about learning in the traditions of Montessori and Reggio Emilia.The results of the study indicate that both Montessori and Reggio Emilia look at the child in a similar way in which the child have the desire to explore and learn. Both pedagogy traditions think that the child will develop into independent people who can change society in the future for the better and with a democratic basis.The study also reveals how the Swedish curriculum (Skolverket, 98/10) is inspired both by the Reggio Emilia and Montessori traditions through describing how preschool should stimulate and challenge the child's development and learning, utilize and strengthen the interests of children to learn to conquer new experiences, knowledge and skills..

The aim of the study learn about if the court assesses boys and girls on an equal basis, or if there are norms of gender constructed in society that appears in the Administrative Court of Appeal. And we want to find out how norms, in this field, are different between boys and girls. We used the judgments of the Administrative Court of Appeal and went through the descriptions of the girls and boys. What basis was used in the judgment of LVU, to do this, we used discourse analysis. We summarized all judgments and then described the outcome of each requirement in LVU, we categorized the results for three requirements, other socially destructive behavior, criminal activity and abuse.

AbstractSchool is taking on a great responsibility in mediating knowledge of mathematics as technology is assuming greater importance in our everyday life. The aim of this study is to examine how the teachers in year F and 1 view their teaching of mathematics from an individually adapted perspective. I have based my research on different factual study books within the education for younger children?s learning of mathematics, and have from an individually adapted perspective made a comparison between theory and practice. The empirical data has been obtained through interviews with six teachers, three pre-school teachers and three teachers, working with pupils in year F and 1.

My purpose in this paper is to study teachers' work in reading and writing in primary school and special school. I want to find out if they use the same methods, strategies and materials to help students learn to read and write. I will find out the answer to my purpose by performing two qualitative observation and two qualitative interviews. Lundberg (2010) is the researcher I relate to during my study. Through observation, I see how teachers work with students in the classroom during a lesson in the Swedish language. During the interviews, I received answers to how teachers work with language, the materials, methods and strategies they use. I found out that teachers use specific strategies when they help their students. They use a work material that is tailored to curriculum in Swedish language and it is based on the phonics method. .

It is the curriculum and the syllabus for history that decides what the classbooks will include. The intention with this paper was to found out what Swedish and Norwegian classbooks writes about the union between Norway and Sweden in 1814-1905. The result has been compiled from a study with teaching materials. Two Norwegian and two Swedish books which was written for the elementary school was used in the study. The text in these books has been analysed from a number of questions.

Our essay is about children's exercise of power, oppression or domination in games or when playing on school grounds with one and other. We thought it would be interesting to look into how children in preschool and up to the fifth grade use power acts respective power plays in leisure-time. During four days we visited two different after-school center and carried out observations of children during the school day and later inside the recreation centers during leisure activities. In order to analyze our empirical material in relation to power, we have used Magnus Hörnqvist (2012) interpretation of Michel Foucault's theory of power - Another Foucault. We have also used Åsa Bartholdsson (2008) thesis about The regular exercise of power regime ? about normality and power in school.

Kunskapsbedömningar i träningsskola ska utgå från en läroplan utformad specifikt för elever i träningsskola. Den ska utgå från elevens förutsättningar. Syftet med denna studie är att låta lärare i träningsskola beskriva hur de utför kunskapsbedömningar. I studien beskriver lärare sitt arbete med kunskapsbedömningar i träningsskola. Studien beskriver också vad lärare använder för verktyg och vilken betydelse de anser att kunskapsbedömningar i träningskola har.Studien bygger på kvalitativa intervjuer med sex lärare som arbetar i träningsskola.

The thoughts of a common school for all children have been around since the 1800?s but was something that was introduced in Sweden first in 1962. When the curriculum for primary school came in 1980 there was a new concept, a school for all. With a school for all it was aimed that all children should have the right to participation and a common education no matter what needs they could have.During my education I have come across the concept a school for all and that is something that interested me. Today?s curricula and school laws aim to ensure that all children have the right to equal education and inclusion whatever needs you have.The purpose of this study is to find out some pedagogues? thoughts and work around the concept a school for all.

The purpose with this degree thesis was to investigate the preschool teacher´s view onchildrens´s influence in preschool routine situations. The target group for this study ispreschool teacher´s that currently are working with children that are 1 ? 5 years of age. To manage to answer the aim of this study semi-structured interviews were conducted. I have performed interviews with five preschool teacher´s that currently work in a preschool that is situated in a medium sized city, in the county Värmland, Sweden.

The aim of this paper is to define and analyze how the teacher and parents communicate during a parent conference, to acquire knowledge about how the professional conversation can be used during a parent conference. Our study has focused on the teacher?s professional skills during the parent conference. Parent conference has traditional been a time for teachers to inform the parents about the classroom work. It has always been a one- way communication (Alfakir, 2004), but the curriculum stats that parents should have more influence and be a part of the school.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Det finns ett behov av personer som klarar av att generera en mängd fräscha, slitstarka och kreativa idéer under press. Denna undersökning omfattar hur mångsidiga Art directors kan arbeta för att framställa och producera material som håller hög standard. Fyra Art directors har intervjuats och givit sin åsikt i ämnet. Utifrån resultaten av intervjuerna och en mängd kreativa tekniker har vi utfört en grundläggande idéprocess. Resultatet av denna process är en konstutställning där vi har skapat ett koncept med fokus på miljö och framtid. - There is a need for people who can generate a large amount of fresh, durable and creative idéas under pressure. This investigation concerns how versatile Art directors work to manufacture and produce material of high standards. Four Art directors have been interviewed and given us their opinion on the subject.

Being able to reflect, evaluate and justify your views is an important part of adult life. Moral education can be a path to develop this knowl-edge; however, it is possible that the moral education gets more obscure when it is not a separate subject. The purpose with this essay is to examine the need of moral education and the presence and the framing of moral education of seven teachers in religion. The purpose is also to analyse where and how the moral education should be included in the curriculum. The survey was conducted through qualitative interviews with a hermeneutic approach.

These days, schools are obliged by the law to prepare an annual plan for the prevention of bullying and degrading treatment. The purpose of my work is to investigate the 2 schools efforts to prevent bullying and abuse and how they live up to legal standards. But I have also examined how students in school are experiencing anti-bullying work in their school. I have also examined how much funding schools put on to prevent bullying I school. In this study, I have done interviews with school principals and students to have a clear picture about the school?s anti-bullying work.