The focus of this study is to identify important factors affect, how teachers' professional identity and role are shaped and changed during and after teacher training. Study's focus is to identify important factors bearing on how teachers' professional identity and role are shaped and changed during and after a teacher training. Respondents included in study are all teachers in vocational subject in upper secondary school. They also have experience from at practical profession before they began to work as teachers and started the teacher training. Method used in this study is the life stories of narrative nature.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The purpose of this article is to investigate how and from which sources librarians collect information on their profession with respect to factors that are important for their work. In order to achieve this goal, a questionnaire-based survey will be conducted at three medium-sized central-public-libraries in southern Sweden. Using this survey, I wish to answer the following four questions: To what extent do librarians acquaint themselves with changes and developments within regional and cultural policy arenas important to their work? To what extent do librarians acquaint themselves with information using conferences and library debates that are focussed on changes and developments relevant to their work? Do librarians consider that they have enough time within the limits of their work hours to follow developments within the librarian profession, for example with respect to developments within information technology, and how would they appraise the future demand for information technology-based services at the library? From which source(s) do librarians collect information relevant to their work? The theoretical basis of this paper can be compared to a radar as it scans subjects-of-interest to the organization in the field of business intelligence. This investigation uses a quantitative method, with data collected via a survey consisting of 13 questions.

Vi har genom en kvalitativ studie undersökt relationen mellan JMM-utbildningen och journalistyrket, samt huruvida JMM-programmet är en professionsutbildning som förbereder studenten för journalistyrket. Detta har skett genom intervjuer med nio före detta JMM-studenter. Vår teoretiska utgångspunkt har varit professionsteorier samt utbildningens betydelse i professionaliseringen av journalistyrket. Resultatet visar att intervjupersonerna är nöjda med JMM-utbildningen, även om de känner att de inte blev helt förberedda på den journalistiska yrkesroll de mött ute i arbetslivet.Våra slutsatser är att utbildningen till viss del förbereder för journalistyrket, men att den aldrig kommer att kunna motsvara journalistyrkets verklighet gällande de redaktionella villkoren. Det är också påtagligt att JMM-utbildningen förmedlar tydliga normer och värderingar som ger en god grund att stå på.

This Batchelor?s Thesis concerns 20 points at the MDA-program (People, Computers and Work) at Blekinge Institute of Technology in Ronneby, Sweden. 10 points concerns Computer Science and 10 points Human Work Science. The thesis is about the process of starting a new department of Blekingesjukhuset [Blekinge Hospital] in Karlshamn, Blekinge called Sjukvårdsrådgivningen [Health Care Advice Bureau]. The thesis starts with a description of the ethnographical methods used, followed by the process of establishing the department. In this new department, the nurses are using a computer based system called Teleråd, developed by TietoEnator. The thesis takes up the issues of how the department uses this system today and concerns what ?user-friendliness? is.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

The aim of this Master?s thesis is to examine how public librarians, including school librarians, express themselves about librarians in library journals. Questions asked in the study are: How is the knowledge, tasks and roles of librarians described? How do the librarians describe their own and others perceptions of librarians? Are there any contradictions in how the librarian profession is described and if so, what are they? 56 articles from three Swedish library journals, Biblioteksbladet, bis and DIK-forum in the period from 1990 to 2007, are analysed. The theory and method used is discourse analysis.

The aim of the current study was to examine the radical right-wing sympathizers in Sweden. To fulfill this aim, a quantitative case study on Sweden Democrats sympathizers was conducted. More specifically, this study has examined socio-economic backgrounds and political attitudes of the Sweden Democrat sympathizers. The results show that sympathizers of Sweden Democrats are higher among younger people and men. The results also show a higher support for Sweden Democrats among people with lower education and low income that also live in small towns and in the countryside.

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

This essay concerns equality statistics as part of a population census. It is a kind ofstatistics that is not in action in Sweden because of data protection law for sensitivedata (Personuppgiftslagen). This kind of an enlarged census is requested frominternational institutions like the UN and the EU as a tool to combat discriminationand to keep track of human rights. In Sweden there is a prohibition against collectingsensitive data regarding for instance sexuality, disability, transgender, ethnicbackground and national minority.The essay examines arguments from minority groups in Sweden, who participated inan enquiry done by the Equality Ombudsman on a government assignment 2011. Theenquiry process was done during 2012 and resulted in the report Statistikens roll iarbetet mot diskriminering (The Role of Statistics in Combating Discrimination).The starting point of the essay is to look at equality statistics with a two foldedpotential: as liberating or oppressive for the counted.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet..

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

This master is a study of the co-operation between "Angered?s culture schools" and compulsory schools. In many reports of today one can see that there is a lack of co-operation between compulsory school and other cultural institutions. This master aims to study a ?good example? to see what makes it successful in the terms of organizational conditions, profession, authority and legitimacy as well as knowledge creation.