The environment has become an important part in people´s lives, and in today´s society stakeholders demands have increased upon companies when it comes to sustainability reports. How these sustainability reports are designed depends on whom it?s for, laws and regulations, and the companies own norms and values. The purpose of sustainability reports is to measure, monitor and compare a company´s enviromental impact. It?s not only about integrating economics, but also enviromental and social standards together to get both financial and competitive advantages.Sustainable Value method is a new model and is the first real method that can be used to evaluate a company´s resources, both financial, social and enviromental to a sustainable value.This model is used to compare the resource efficiency between companies.In this thesis, a documentary study with an experimental approach has been made.Sustainability reports from six selected companies (in the engineering and forestry sector) have been investigated with respect to their accounting for carbon dioxide, and an experiment using the method ?Sustainable Value Approach? was subsequently performed.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Many children in Sweden are exposed to maltreatment. Among the purposes of the Child health care (CHC) are to decrease mortality, infirmity and handicaps among mothers and their children, and to decrease hurtful strains for parents and their children. CHC-nurses get critizism for not reporting child maltreatment in high enough numbers to the Social service. The aim of this study was to chart how CHC-nurses finds their work with families suffering from maltreatment. Ten CHC-nurses were interviewed with semistructured interviews.

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.

This paper aims to study upper secondary school seniors? relationship to poetry. The researchers seek to discover the students? conceptualization of the subject of poetry. Fur-thermore, this paper will present a case study, in which sixteen students participate.

  The purpose of this paper is to exam the philosophical development of Emanuel Swedenborg's doctrine of correspondence and to note some of the more important parallels between Swedenborg's doctrine and the three contemporary most debated theories concerning the mind-body problem. These three theories was pre-established harmony, its opponent physical influx and finally occasionalism. Especially occasionalism has close connections to Descartes' dualism, but neither pre-established harmony or physical influxus, which in some ways can be dated before Descartes, would have looked the same, if it were not for the Cartesian way of thinking. Also Swedenborg initially inherited major influences from Descartes and that is the first approach in this paper. From there on the paper follows the development of the doctrine of correspondence and the parallels according Swedenborg's more contemporary philosophical writers, until Swedenborg gets to a point where he underwent a profound spiritual crisis and turned his focus on an all together theological approach. .

The purpose of this paper is to examine teachers' approach to popular culture in preschool. The questions we want answered are: What approach do educators have to popular culture in preschool and what underlies that approach? Is there a high - and low culture in preschool? If educators bring popular culture into the preschool, how then is it used? Do children?s culture influence everyday life in preschool? We have employed qualitative methods to seek answers to our questions. We conducted seven interviews with educators from four different preschools. The starting point for our study was the socio-cultural perspective because we examined people's cultures and how the meeting between them unfolds. We concluded that educators have a very ambivalent attitude towards popular culture in preschool.

This study aim to investigate the conditions framing the professional development situation for physical education teachers (PE) in a small municipality in the south of Sweden. The Swedish National Agency for Education declare that "focus must be directed towards strengthening the teachers' profession", and that "schools need well-trained teachers and good teaching to help students achieve good results". The study focuses both the schools? contribution and the way in which the teachers take own initiative and are motivated to develop their professional skills. The investigation is all based on teachers' perspectives.

Studies show that 10-15 percent of Sweden's population, 65 years or older are estimated to have depression or depression symptoms. The symptoms of depression among elderly people are less than symptoms of young people. This could cause that elderly people with depression are not always discovered. Studies show that elderly people who live in residential homes show more signs of depression than elderly people living at home. If elderly people live in a supporting environment, can it prevent that a depression developed.The prevention of depression among elderly people is a topic that is not discussed among previously research.

The purpose of this thesis is to examine the relationship between the elderly at a retirement home and their professional caretakers with focus on the perspective of the elderly. Chosen method, a qualitative interview analysis has been conducted to describe how the relationship affects the elderly in their everyday lives. The total amount of interviews were four. The relationship between the elderly and their professional caretakers has rarely been examined in previous research from an elder?s perspective.The results indicate that the elderly often are satisfied with the way the professional caretakers treat them.

AbstractThis study is about describing the pre- internationalization phase and to studycompanies that are in this phase. We are trying to capture characteristics of decisionmakersin the pre- internationalization phase, to then compare the theoretical materialwith empirical material from case companies. Then in the final stages of the thesis, wewant to account for if we managed to answer our research questions. In the method, wegive a description of the approach selected in conjunction with the study. The study isqualitative and we used both primary and secondary data, with a deductive approach.The theory chapter will consider the most relevant theories that are related to the topic,which is internationalization, pre-internationalization, international entrepreneurship,and the psychology behind personalities, attitudes, and how these can affect theorganization's strategic decisions.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

The aim of this study has been to describe and clarify the phenomenon violence from patients within neuropsychiatric institutions, as experienced by staff members. The study has adopted an actor perspective and phenomenology as a philosophic and theoretical framework. The method used for data collection and analysis has also been influenced by phenomenology. Data consisted of five semi-structured interviews of a descriptive nature, and the goal of the analysis has been to articulate the general structure of the phenomenon. The results showed that the violence from patients is characterized by a professional commitment which includes always staying ahead and being able to help, protect and express a high level of emotional self-control.

The purpose of this essay is to look at the Swedbank Stadion, which is a modern stadium in the south of Sweden. Swedbank Stadion is the home ground of Malmö FF, one of the largest football team in Sweden, and the goal is to create value for the team. The stadium owners have to get companies to hire premises inside of the stadium so they can pay for the home ground of Malmö FF. Therefore we have focused on the servicescape in the stadium and how it can create value for the companies that act on Swedbank Stadion on a daily basis.This study of the Swedbank Stadion is based on a qualitative approach. The qualitative approach is chosen because we wanted to establish deeper understanding for the case itself.

This study will focus on the luxury market and how this market has been affected by the present recession. The economic downturn have had a major impact on today?s business and consumption, practically all industries have been affected. However there exist different opinions about how the luxury market have been influenced, certain experts mean that this segment is recession proof while others believe that this market will experience the worst side-effects. For that reason we find it interesting to analyze the luxury market and develop our own opinion about the impact of the recession.