Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

By using the children's own thoughts and stories this theses aim to investigate and illustrate the phenomenon of rough and tumble play and its existence among five year olds in preschool.    The formulations of the questions are:What do children consider as rough and tumble play? - and what characterise that?From without a perspective of rough and tumble play, which kinds of rough and tumble play do the children play in preschool? - and how do those characterise?What makes rough and tumble play possible and accepted for the children to play in preschool?In this thesis I have investigated the questions above by interviewing 11 five years olds about how they consider rough and tumble play in preschool. From without Birgitta Knutsdotter Olofsson's and Torben Hangaard Rasmussen's view about play and rough and tumble play I created a perspective of rough and tumble play, which I used for analyzing the empirics. With rough and tumble play I mean games or plays that includes wrestling, hitting, kicking, pushing, chasing, running or/and the use of weapons against other human beings or other visualized beings or/and human beings.The conclusions are that children has many different opinions of what rough and tumble play is. Depends on who you are asking you will get a different perspective.

This study is about the preschool environment. Earlier studies show that preschool environment affect children?s development and learning. This study will exemplify the perspective of active preschool teachers of how they see at preschool play environment. The aim of this study is to bring insight and understanding on how preschool teachers see upon their play environment and the play that occurs.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

The aim of this study is to examine educationalists experiences of play as an educational toolin the work to promote the social development in children with autism.The relevant issue, for this study, is: In what way does an educationalist work with play withchildren with autism? What are the results of using play in the educational work? What arethe possibilities and what are the obstacles in using play in educational work?This study has been carried out as a study of literature in the field and qualitative interviewswith five educationalists that are working in a mid Swedish county.The result of the study shows that educationalists have a positive view of using play in theirwork and are using play in varying ways in their everyday work. Using play as a method intheir work always happens according to the ability and condition of the child. They (theeducationalists) think that play has great opportunity and advance as a method and gives thechildren joy, increase their sense of ability, the base for the social participation in play, andthe development of social skills.There is a certain hesitation among educationalists when it comes to using play as a methodfor children with autism , but the most of the educationalists consider play as promoting thesocial development although the development always will happen at the pace(rate)of thechild..

This essay is a philosophical investigation of the relation between children and their play. My aim is to see if children are autonomous when it comes to their play. Is there a moral boundary between those who take part in the play and those who do not? This topic is especially important when it comes to the moral status of a child in the Swedish pre-school. How should educationists act when it comes to children?s play?  Through an analysis of the notions of play and autonomy I show that play can be understood as something of a moral value to the child and if children should be seen as autonomous when it comes to their play.

The present study deals with the importance of play for children's learning in preschool. The purpose is to investigate the importance of play for children's learning in preschool from a pedagogue?s perspective. The study is based on two issues: How does the pedagogue´s who were interviewed reason about the impact the play has on children's development? How does the pedagogue´s approach to make play a learning situation? The empirical data is based on semi-structured interviews with four preschool pedagogue´s.

The purpose of this study is to highlight how preschool teachers reason about their own beliefs about their active participation in the play. The study is a qualitative research method where interviews have been used to talk with four preschool teachers to obtain their perceptions of their participation in the play. I have approached my questions through previous research and theses which turns to play and preschool teachers' involvement. The result of my study shows that preschool teachers see differently on their active participation, but they think that active participation is essential for the development of the play and that by being involved in the play in different ways will create interaction and interactivity. The result also shows that preschool teachers find great joy in participating in the play, and also that many relationships will be established by participation in the play..

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

In this empirical study I have investigated how preschool teachers relate to the free play at the preschool. At the same time I have investigated how the free play is adapted into everyday practice in the preschool. Previous research shows that children process what they experienced in the free play. The child retrieves content to play with through things they have experienced, such as family life, preschool and so on. To play, grow and continue, it is important that free play may take place and space in the daily activities at the preschool.

The purpose of this study is to investigate what teachers in preschool thinks of play and how they use play to create learning. In my study I have proceeded from three questions which are: How do the teachers describe how the children learn through play? How do the teachers describe their participation in the children´s play? How do the teachers describe what they do to involve learning in play? To examine my purpose and the questions at issue, qualitative interviews were done with three different teachers. The interviews were transcribed and analyzed and the result showed that teachers´opinion and experiences of learning through play. The result shows that teachers belive that playing is very important and that it should be fun and joyful.

 This essay is about how the educators can use the play as a tool to develop childrens social skills with eachother. The work is based on a qualitative study using a survey, where the educators can tell how they work within the play. I chose to use five different participants in my essay. All of them work in the same preschool, south of Stockholm.In this essay I have two questions. These two are:What do the educators tell about the importance of play for children's interaction?How do the educators tell how they work with the play to develop the children?s social interaction?Previous research shows that play gives the children opportunity to develop socially, emotionally, intellectually and physically.

The purpose of this study is to gain knowledge about how teachers in preschool regard their participation in children's play. Through this study you will get an insight into how teachers' involvement affects children's learning. I have chosen to look at the study from a socio-cultural perspective.The study is based on qualitative interviews with four pre-school teachers.The result shows that teachers believe that it is important to attend in children's play to support, challenge and develop their play. One sees that teachers take different roles based on the needs of the children?s group, such as actively participate in the play, being a supportive teacher, serve as inspiration or to be an observer.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..