Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

AbstractThe project "Sound and Play" have been implemented in collaboration with the toy company BRIO in Malmo. The purpose of the project was to examine whether and how BRIO in the future could develop toys around sound for Toddlers.The problem formulations that would be answered after completion of the project was "How could BRIO broaden its product range with the help of audio toys?", "How can you combine toys and sounds in an interesting way for children?", "How do you create a toy with sound that is fun for the child, but not annoying for parents?". Currently BRIO only has two toys with sound in this age group.The expression of the toy was going to be a mix of classic and cool and the overall feeling of the toy was going to be explorative and arouse curiosity in the child. This feeling would be communicated through simplicity and joy.

Inom det teoretiska perspektivet för huvudområdet SMDI vilket inbegriper språkliga och kulturella verksamheter som barn och unga ingår i, men samtidigt med vidgad ram mot skrivutveckling och textsocialisation mot det nya medielandskapet, skrivs denna uppsats. Studien syftar till att ge en djupare förståelse för hur elevers samtal skapar text i skärmbaserad undervisning, det vill säga hur eleverna arbetar med digitala verktyg i undervisningen, samt för hur läraren stödjer samtalet. Det teoretiska perspektivet bottnar i Vygotskijs sociokulturella teori. Studien som har en hermeneutisk inriktning med ansats att tolka och klargöra, är av kvalitativ karaktär. Metoden är deltagande observation.

Mitt masterprojekt i utbildningen Musikalisk Design var att komponera musik till fem stycken dokumenta?rfilmer gjorda av avga?ngseleverna pa? StDH (Stockholms Dramatiska Ho?gskola). Filmerna var alltsa? a?ven deras examensprojekt. Tva? av filmerna komponerade jag musik till sja?lv och till de resterande tre filmerna komponerade jag musiken tillsammans med min klasskompis Eirik Røland.

The survey aims to investigate and analyze how the image of Sweden and "Swedish character? is produced in the correspondence between Swedish immigrants and family at home, compared to how the image of America and the U.S. is produced. The starting point is the concept of identity, which is shaped by the social group a person belongs, which can lead to stereotypes are formed. How does the Emigrant describe his new life in letters home to Sweden? What comparisons are made? What memories are passed from the time at home? How does the picture changes over time? How does the stereotypes change over time? The material used are remnants and secondary sources in the form of correspondence between emigrants and their relatives back home.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

This thesis examines conceptions of gender revealed by people when assessing texts. The research questions are: What associations can be discerned between gender conceptions and ideas about the quality of texts? What features of content and style are perceived as female or male? The study seeks to develop a method for comparing different people?s assessments of the same text. The material was collected by means of questionnaires in which 114 informants were asked to assess three anonymous student texts and then guess the sex of the writer. The material has been analysed quantitatively by correlating the assessments of the texts with the guesses about the sex of the author, and qualitatively, as the informants? freely worded assessments of the texts were analysed for content and form with the support of assumptions about how assessments are expressed in text.

The aim of this study is to investigate how the Swedish language proficiency of pupils in vocational programmes in 1977 was measured and assessed with the aid of a national achievement test, and to investigate whether vocational pupils today, in 2014, have similar language proficiency to that of pupils in the 1970s. The study also discusses how the design of the national achievement test from 1977 reflects the view of knowledge that prevailed in society and in the policy documents. The material for the study consists of a total of 75 national achievement tests, 40 of which were taken by pupils on a vocational programme in 1977 and 35 by pupils on a vocational programme in 2014. The national achievement test consists of two parts, the first of which focuses on isolated elements of language proficiency, while the second involves free text production. The material was analysed quantitatively in accordance with the correction material from 1977.

AbstractThe purpose of my study is to examine how preschool children experience nature and how the educationalists at the preschool can make nature more exciting and support the children?s personal growth. I have also studied what the educationalists of the preschool do and what they can do to make nature more interesting and playful for the children. Observations and interviews have been conducted at a preschool in a small town. The preschool is situated close to nature, that is, close to a small forested area.

One of the main goals of the national curriculum is to encourage children?s personal opinion and support them in development of argumentation ability and communication skills. All this is very important for the children as members of the future society.The purpose of this essay is to investigate how primary school teachers estimate the meaning of the pupil?s argumentation as well as which methods and approaches are assumed by the teachers to be most appropriate for children?s argumentation development. The study also considers the questions how the teachers motivate their pupil has to argue in the classroom and how the students by themselves understand the concept of argumentation.

The purpose of this study is to examine constructions of plaintiff [woman] and the defendant [man] in Swedish rape convictions from 2013. The cases in this study cover acquaintance rape. We also intend to analyze the constructions of the sexes in relations to each other. The study is completed by a qualitative text analysis, with inspiration of a hermeneutic interpretation. The result is presented by four categories: the worthy of protection of the woman, the penalty of the man, the complicity of the woman and credibility.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

The aim was to evaluate and suggest improvements for the prototype TIVOLI (sign-learning via computer-based playful interaction). The game purposed to give children who need signing as augmentative and alternative communication enhanced signing skills. Three children in need of signs played TIVOLI at home during 4-5 weeks. Data contained parental interviews, Talking Mats interviews, assessment of signing competence before and after the evaluation period and game protocols. One game interaction per child was filmed.

In this thesis I set out to study how the reading of fictional literature is viewed, legitimatized and operationalized in two educational domains: the recently revised steering documents that all Swedish teachers must relate to, as well as a selection of teaching materials designed for education in the Swedish language for upper secondary school. The teaching material I have studied has been recently updated in order to correspond with the new steering documents. I relate my analysis to previous research about the use of fiction in education, and I also combine my analysis of the two educational domains to see whether the underlying intentions of the steering documents have influenced the revision of the teaching material. The outcome indicates that the steering documents? previous focus on culture has diminished although a certain insecurity as to how to use the concept and deal with the issue of whose culture should be taught can be identified.

In this thesis, we have analyzed the Swedish debate about whether to impose a national canon, and make it compulsory in school curricula. Cecilia Wikström, a Liberal MP in Sweden, made the suggestion in July 2006, and the focus of our analysis is the subsequent debate during July and August 2006. Our materials are polemical articles from three Swedish newspapers, which we have examined to find the main ideas and arguments behind the various standpoints. Three issues have been our main focus; first, we have analyzed which concepts of culture the various debaters have used, where we have seen a difference between an anthropological and an aesthetical concept, but, surprisingly, found that there isn?t a very strong correlation between an aesthetical concept of culture and being pro-canon, or between an anthropological concept of culture and being anti-canon.