Tycho Hedéns Väg in Uppsala has evolved from being a through fare passage and highwayto the oversized road frame running through the city it is today. At the present time, dueto the relocation of the E4 highway east of Uppsala, Tycho Hedéns road creates a barrierbetween the north eastern area of Uppsala and the remaining parts of the city centre. Theroad is designed to endure heavy traffic and high speed limits, generating a surrounding urbanarea were inhabitants are complied to follow the standards set for a high traffic-accessibleenvironment. Furthermore, the heavy traffic has led to the turning of both urban roadsidesaway from the actual road. The aim of this project and proposal is to show the possibilities ofhow the innate features of Tycho Hedéns road can be used more advantageously to mend thecity area of Uppsala.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The continuous process of urbanization results in demands on research and development for ecological and sustainable city development. Because of this, the current systems for wastewater treatment may have to be improved. In order to evaluate new technologies for municipal wastewater treatment, a development project has been initiated for the new district Hammarby Sjöstad in Stockholm. The project is lead by the company Stockholm Water. High environmental standards have been put up for the district, as it must be twice as good as an ordinary new district.

line of business/industry and family, to more clearly discern how male and female norms are acquired among female entrepreneurs. The purpose of this study was to gain a greater understanding and knowledge of women's conditions regarding entrepreneurship, in relation to society's norms. The study is based on a textual thematic analyses, using two themes derived from Helene Ahls ?The Scientific Reproduction of Gender Inequality. A Discourse Analysis of Research Texts on Women`s Entrepreneurship?.

Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.

Fyra stycken lärares beskrivningar om hur de undervisar och definierar nyreligiositet och nya religiösa rörelser har studerats i föreliggande uppsats. Syftet med studien är att undersöka vad verksamma religionskunskapslärare på högstadiet säger att de undervisar om i undervisningen kring nyreligiositet och nyreligiösa rörelser. En kvalitativ metod med semistrukturerade intervjuer har använts för att få fram data till studien. Teorier om didaktiskt innehåll och undervisning som meningserbjudande har använts vid analysen av resultatet. Uppsatsen utgår från tre stycken frågeställningar om hur definierar religionskunskapslärare begreppen nyreligiositet och nyreligiösa rörelser, om vad beskriver religionskunskapslärare att de undervisar kring nyreligiositet och nyreligiösa rörelser och hur beskriver lärare att de arbetar kring nyreligiositet och nyreligiösa rörelser i undervisningen? Resultatet i studien visar att lärarna har problem med att definiera begreppet nyreligiositet, vilket kan vara en orsak till att området får en marginell plats i religionskunskapsundervisningen.

Den kristna traditionen och den västerländska humanismen är två motstridiga moralsystem. Den förra utgår från en världsbild då Gud är grunden för moralen medan den senare har människan som grund för moralen. Syftet med uppsatsen är att komma fram till om och i så fall hur denna konflikt gestaltas i skolans styrdokument i allmänhet och värdegrunden i synnerhet. Jag försöker också se hur konflikten i förlängningen påverkat en grupp elever i deras utveckling av etiska ställningstaganden. Undersökningen är baserad på en diskursanalys av styrdokumenten samt fokusgruppsintervjuer med en grupp elever i årskurs nio.

Syftet med studien är att utifrån en kvalitativ metod, med semistrukturerade intervjuer av gymnasielärare, undersöka hur kostundervisning bedrivs i kursen idrott och hälsa 1. I kursplanens centrala innehåll kan det utläsas att eleverna skall få kunskap om kosthållningens betydelse för hälsa och prestation. Det är därför av intresse att se hur lärare transformerar styrdokumenten. Vidare undersöks även hur undervisningen bedöms och betygssätts. Resultatet analyseras sedan mot läroplansteori och Wiliams nyckelstrategi för att tydliggöra informanternas svar.

Sedan den 1 januari 2005 har svenska onoterade koncerner haft möjligheten att välja mellan att redovisa enligt inhemska regler eller internationella standarder utfärdade av International Accounting Standards Board (IASB). En tillämpning av IASB:s standarder innebär möjligheter till att redovisa ett högre resultat men samtidigt ett utökat upplysningskrav i koncernredovisningen. Syftet med denna uppsats är därför att undersöka om onoterade koncernmoderbolag valt att tillämpa IASB:s standarder i sin koncernredovisning samt utreda huruvida faktorerna antal ägare, ägarstruktur, belöningssystem för företagsledningen samt förekomsten av goodwill påverkat valet eller inte. Utifrån befintliga teorier och regelverk har fyra påståenden rörande faktorerna utformats och testats. Resultaten visar på ett svagt intresse för IASB:s standarder då endast tre av 57 företag som besvarat den enkät som sänts ut valt att tillämpa regelverket.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

The aim of this study is to examine physical education teachers? and students? views on the thesis and its part in the physical teacher education program at The Swedish School of Sport and Health Sciences.Does the view on the thesis differ between techers/students and the program with its curriculum and other policy documents?What does students/teachers value in a thesis?Does teachers/students have a mutual habitus concerning the thesis in the form of essay writing and how is this expressed?The study is based on a qualitative survey in which the respondents mainly answered open-ended questions with written answers. These answers have been categorized and analyzed with the aims of the study and the previous research in mind. The views on the purpose of the thesis differ, both within the group teachers/students and to a certain degree in relation to policy documents. The value of the thesis differs within the group.

To challenge the competition within the construction business there are requirements ineffectiveness and use of operating computer based programs and work-methods. Thecomputer based programs are continuously improved and can at some point be the start of anew work-method. The work-method of tomorrow can be Building Information Modeling(BIM).This Master of Science Thesis gives an understanding in what BIM is and what therequirements for Sweco Theorells are in a future BIM-use as a consulting-firm. Theunderstanding is presented through a study of theory within the subject. The way of thinkingand acting among different disciplines and individuals within the building process isexplained through an interview study.The term BIM is regularly used.

Literary debates about canon occur regularly. In the summer of 2006 such a debate took place in Sweden. The aim of this Master thesis is to examine the debate to identify the different discourses and what they reveal about ideas concerning the role of literature in society. The empirical material used for the analysis consists of 46 debate articles from three important newspapers. The combined theory and method applied is the discourse analysis described in Ernesto Laclau?s & Chantal Mouffe?s discourse theory.

A reform of higher education in Sweden in 1993 led to stiffer competitive climate among educational institutions. The reform meant that educational institutions now had the opportunity to plan their curriculum autonomously. Prior to the reform educational planning was restricted to the Swedish government. The new rules spelled a greater opportunity for educational institutions to profile themselves based on their educational offerings. The higher degree of competition means that marketing becomes increasingly important when recruiting new students.

We are living in a society where the digital technology is a tool that integrates into our life and changes our daily life and the way we communicate. The easy access to information and the opportunity to communication change the schools organization and demands new ways of teaching with and in contact with the surrounding world. That is why it is interesting to know how teachers can create an education environment with support of digital tools that fulfills a meaning for themselves, the pupils and the goals of the curriculum. This study is about how six teachers in one elementary school creates an education environment with support of digital tools and how they think the affect the pupils cooperation, communication and participation.The theoretical frame for this study is built in a sociocultural perspective, where people learn and develop through participation in social practices. To get the understanding of how teachers are thinking about the challenges and possibilities that digital tools have in the education environment, I choose a qualitative research method.