The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The aim of this Master?s thesis is to investigate if the reading habits of teacher students are influenced by merit and descent. The empiric material consists of six questionnaires answered by students at the teacher training with Swedish at the upper secondary school as their first topic. The questionnaire comprised questions about reading habits in the childhood and today and information concerning merits and descent.Pierre Bourdieu?s sociological ideas about cultural capital transmitted from parent to child and the concept of habitus are used as a theoretical framework regarding descent.

The aim of this thesis is to investigate, and thereby highlight, the new role of special needs teachers in conducting educational development in the fields of linguistics and literacy. The thesis defines how educational development, as described by special needs teachers, can be conducted and what conditions they perceive for such development. Factors which, according to special needs teachers, promote or hinder the development are discussed.The study uses a qualitative method involving knowledge-creating dialogues, analyzed hermeneutically, with two special needs teachers. Results are then discussed in light of relevant research and sociocultural theory. The study indicates that special needs teachers? main tool, to support teachers, is diverse use of dialogue.

The purpose of this study was to do a narrative survey of the discussion about violence in partner relationships that is held in research literature. The question at issue was: How do research literature discuss violence in partner relationships, with focus on heterosexual relationships? The eight primary documents that have been chosen are written by researchers, professional therapists, National Counsil for Women's protection (Nationellt Råd för Kvinnofrid, NRK) and Swedish Government Official Report (Statens Offentliga Utredningar, SOU). To investigate the theories, discover the similarities and differences between them and how they can complement each other, the documents statements has been analyzed with a dialectic-hermeneutic approach and social constructionism and discourse theory.The research findings showed that the gender perspective theory, the psychodynamic theory and the social psychology theory have a few things in common, but that they on the whole are different and contradict each other. The gender perspective theory dominates the discussion but needs to be combined with the other theories to give a more all-embracing understanding.

Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Under tidigt 80-tal växte olika sorter av kommunikationsmodeller fram, bland annat Daft och Lengels, Media Richness Theory. Denna teori var baserad på den tidens kommunikationsmönster. Idag nästan 20 år senare har vi sett explosionsartad IT-utveckling vilket har medfört förändringar i det dagliga kommunikationsmönstret. I denna uppsats undersöker vi om Media Richness Theory fungerar på ny teknik med hänsyn till dagens utökade kommunikationsmetoder. Vi studerar bland annat användnings- och påverkningsmönster ur ett abduktivt perspektiv, det vill säga både kvalitativt och kvantitativt.

In today?s changing environment, creation of projects by organizations has become more common. The problem is, though, that the knowledge of the subject is still limited which causes many projects to fail. This has made it extra important to have a good project manager whocanlead the project in the right direction. While doing this both the project method and the project manager?s motivation are contributing sources.

The goal with this thesis was to look at various aspects of how teachers and students perceived the use of various texts in the collective teaching context in which they are participants. The purpose with that was to provide insight into aspects of the didactic processes that the texts and the usage of them are part of and demonstrate aspects of both the conditions and the opportunities for teaching conducted within the surveyed education. The essay analysis is based on interviews with four teachers and twelve students in a total of four teaching contexts (within subjects: Swedish and SO/Religion) about texts they worked with during a selected period of work.The essay is based on a theory of Kathleen MacCormick and Torlaug Hoel Lökkengaard where reading and writing are described as both an individual cognitive process and a common cultural process, impossible to completely separate from each other. The students description of their use of the texts show how they are influenced by teachers culture of teaching, in turn, influenced by the curriculum. In relation to Wiksten Folkeryd, af Geijerstam and Edling research on students movability in texts in the Swedish school, the survey shows some of the aspects that enable students to develop a higher level of movability in texts within the subject Swedish.

The purpose of this paper was to look into how the individual has been portrayed in the different curriculums for Swedish compulsory school from the 60?s to the 90?s. This was done in order to see what type of discourse ?monocultural- multicultural- or intercultural- the understanding of the individual has led to.The purpose was divided into five questions: Who is the individual in the curriculums? How is the individual portrayed in relation to education in the curriculums? How is the individual portrayed in relation to society in the curriculums? What type of discourse - monocultural- multicultural- or intercultural- is mirrored in the different curriculums? Is it possible to see tendencies in the discourses that lead closer to, or farther away from, an intercultural perspective? The material that was analysed consists of four different curriculums: Lgr 62, Lgr 69, Lgr 80, and Lpo 94.The method used was a discourse analytic approach based on the theory of social constructionism. The answers to the questions asked were structured with the support from definitions of monocultural discourse, multicultural discourse, and intercultural discourse, derived from Pirjo Lahdenperäs (2008) descriptions of different organizational cultures.The main conclusion drawn from this analysis was the fact that the intercultural discourse about the individual has not been obtained.

The purpose of this study is to gain additional knowledge and a greater understanding of pupils experiences of joining a special teaching group.  The study focuses on pupils with special needs and the ambition has been to get a student perspective of how they perceive their education with special support. In addition, the study is concerned with how pupils perceive their special support and whether this has any relevance to their learning, development and future goals.This study is based on Urie Bronfenbrenners theory The ecology of human development. The theoretical perspective highlights the interaction between the pupils and the school environment, which is important for development and learning. The study is based on a qualitative research method in the form of interviews.

Democracy is now a legitimate claim not only in the society but even in the classrooms. According to the 1994 Curriculum for the Non-Compulsory School System, Lpf 94 in Sweden, are all pupils in all types of schools ought to have a high level of possibilities to be able to influence their education. But many studies have led to unsatisfactory results about the actual situation in schools. Swedish students are critical of the limited opportunities they have in influencing their own learning process. This essay is only one among the many studies that have dealt with school democracy during the last 50 years.

Denna uppsats är tänkt som en introduktion till ämnet humor i landskapsarkitektur - ett ämne som ännu inte diskuterats i nämnvärd utsträckning. Den riktar ett särskilt fokus mot humorteorin Benign violation theory och undersöker om teorin kan användas i landskapsarkitektur. Först introduceras de tre tidigaste humorteorierna för att ge en bild av tre huvudsakliga modeller som finns för att förklara humor. Därefter presenteras Benign violation theory och enkätundersökningen som prövar dess applicerbarhet på landskapsarkitektur. Undersökningens resultat verkar tyda på att bilder som stämmer överens med teorins villkor verkligen uppfattas som roliga, men det finns stora felmarginaler och det råder behov av fler undersökningar i ämnet..

The aim of this study is to investigate the notion of pupil influence in English teaching at level 1 and 2 at High-School level. The study focuses on how the students and teachers experience the possibility of influence in their English classes. Empirical data has been collected through questionnaires from two classes at year 1 and two classes at year 2 in English. The study also includes interviews from four teachers and four students. The study is both qualitative and quantitative.

This paper analyses what effect an application of a specific poststructural feminist theory has on the Swedish classification system SAB. The purpose is to study if it is possible to open up the current representation of gender towards a more multiple one. The study is both theoretical and empirical. The theoretical part include a short presentation of both classification theory and feminist theory. The study also presents the critic that poststructual feminists submit.

In today?s history teaching in Sweden, role-play and historical re-enactment receive littleattention. Even though many students find history as a subject boring and irrelevant, verylittle is done to improve the mode of teaching. My theses is that this could be done bypresenting new ways of teaching and at the same time find a way to make more studentsinterested in history. The main aim is to investigate if there are ways to offer students anexperience of history by carrying out different interactive exercises with a touch of roleplayand historical recreation.