I have in my thesis examined what a leisure pedagogue does in school. I have asked the questions how it is with interaction between leisure pedagogues and teachers according to policy documents and according to the interviews I did with three professionals. In the literature part I began by describing the historical background to the after-school and leisure pedagogue profession until the new teacher education in 2011th.  My theory section, in previous research and theory, focuses on interaction between leisure pedagogue and teacher. In the research part I describe the interviews I did with three leisure pedagogue on three separate occasions.

The purpose of this work is to find out how present manager contracts are set up in Landstinget Västmanland (the county council of Västmanland), explore managers? perception of these contracts and why managers have chosen leadership. The work has also reviewed the question if managers need to have a relationship or expertise to the activities they lead and which qualifications are needed in such case. The survey was conducted in two divisions in which nine interviews were held with managers at all levels. In addition to this a questionnaire including the 87 managers in the divisions were held.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Earlier research has shown that young and adult citizens in Europe participate in politics in different ways. While adult citizens participate in more traditional ways, non-traditional ways are more frequent among younger citizens. Moreover, issue-based participation increases when Europeans turn away from mainstream politics. Citizens in the European Union EU-15 between 15-24 ages are likely to be ?critical? citizens of a working democracy compared to people in older ages (Sloam, 2016).

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Syftet med studien är att undersöka frisörelevers uppfattningar om gesällbrevet. Det är ett yrkesbevis för frisörens kunskap och kompetens och det är det enda bevis med vilken branschen kan mäta elevers kunskap. På ett frisörprogram med trettio elever valde tre elever 2009 att ta sitt gesällbrev. Av dessa siffror att döma, ska jag med kvalitativa intervjuer undersöka 6 avgångselevers uppfattningar. En strävan är också att informera och väcka intresse om gesällen.

Som tandhygienist är det mycket intressant att studera karies-epidemiologiska undersökningar på både nationell och internationell nivå. Syftet med denna litteraturstudie är att beskriva och jämföra kariesstatus (DMFT) hos 12-åringar i Sverige och Irak, och några av de faktorer som kan påverka DMFT komponenternas roll och inverkan. För att besvara syftet användes information från litteratur och tidskrifter samt WHO:s databas om länderna. Resultatet visar att DMFT för 12-åringar i Irak var 1.7 (2003) och i Sverige 1.0 (2005). DT-komponenten, d.v.s. obehandlad karies, var hög hos irakiska barn medan FT- komponenten var hög för danska barn (inga data tillgängliga för Sverige).

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The purpose of this study was to discover patterns and variations of service requirementsamong various groups of users at the Swedish Academy's Nobel Library. Twenty-nine personswere interviewed and divided into different groups with regard to their purpose of usingthe Nobel Library. The groups of users were members of the Swedish Academy and thepublic. The public were subdivided into the following three groups of users: persons whopursue formalised studies, persons who read as a hobby, persons who work with literature asa profession.The data reveals that the members of the Swedish Academy were very satisfied with theservice at their library and positive to a limited increase of users. Persons who pursue formalisedstudies and persons who work with literature as a profession emphasized that the NobelLibrary is outstanding within its subject field.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.