Bakgrund: Noterade bolag i Sverige skall, enligt ett EU-fördrag implementera IASB:s redovisningsrekommendationer i koncernredovisningen från och med den 1 januari 2005. Dessa rekommendationer lägger stor vikt vid verkliga värden och liknar på så sätt den anglosaxiska traditionen. Sverige har tidigare anammat den kontinentala traditionen som är präglad av försiktighet och en stor koppling mellan redovisning och beskattning. För redovisning av förvaltningsfastigheter gäller numera rekommendationen IAS 40, som innebär att bolagen har möjlighet att värdera förvaltningsfastigheter till verkligt värde istället för anskaffningsvärde. Denna rekommendation har påverkat fastighetsbolagens redovisning i stor utsträckning och en rad problem har uppstått.

Bakgrund: Detta arbete handlar om lek och lärande i förskolan utifrån pedagogernas perspektiv. Inom förskolan diskuteras ofta lekens betydelse, den kunskap personalen har med sig från lärarutbildningen kanske inte alltid kommer till användning i det dagliga arbetet. Hur ser pedagogerna egentligen på lekens betydelse i lärandet? Syfte: Syftet är att beskriva hur pedagogerna tänker om begreppen lek och lärande. Vad är det som pedagogerna tycker är så utvecklande i leken och hur tänker de kring sin egen roll i den.

The purpose of this investigation is to reveal those hidden factors, which influence how leadership is practised, as well as the roles male and female play in their professions. Furthermore this investigation aims to elude the expectations and demands that leaders experience and their origin.The investigation is based on six interviews of senior managers, two male and four female. A qualitative approach has been utilized to penetrate the subject and understanding of the identified phenomenon. The theories employed to analyse the finding are Lincoln, Gerth & Mills and Merton. To further highlight certain specific results parts of Ahrne, Beck & Beck-Gernsheim theories have also been empoyeed.

Abstract__________________________________________________Sara NilssonAnnette OlofssonMatematik ses som tråkigt och svårt? hur kan elevers motivation och självkänsla hanteras?Mathematics is viewed as boring and difficult? how can pupils? motivation and confidence be dealt with?Antal sidor: 42__________________________________________________This report delves into primary school pupils? difficulties in mathematics, with emphasis on their lack of confidence and motivation. By researching literature and Internet sources associated to this issue, an in-depth view of these problems has been illuminated. Two teachers at a Swedish primary school were interviewed, in order to get their perspective of the matter. Questionnaires were sent to two teachers at an English primary school and their responses were returned.

Stratego is a boardgame not very different from chess, that contains hidden information. Because of this, existing programs play at beginner level. The purpose of this thesis is to adjust a minimax algorithm so that it passes the demands of Stratego, and then build a Stratego agent around it. Tests with existing minimax algorithms leads to the development p-e-minimax. This algorithm uses two different values in its nodes to simulate the different information available to the agent and its opponent.

The purpose of this literature review was to investigate how the rearing systems influence the behaviour of dairy calves. Calves are social animals that form groups within the herd where play and social licking between calves are important social activities. Suckling is a complex behaviour and essential for the calf's survival. In the modern rearing systems the calf is usually separated from its mother soon after birth. Calves are then kept in individual pens, group pens or, more rarely, with a foster cow.

We want to search knowledge in how teachers with a focus on after-school recreation centre estimate how their own competence is used in after- school recreation center and school and what expectations/apprehensions they have on their profession in the future. In our study we have asked teachers with a focus on after-school recreation center how they estimate that their competence has been used in after-school recreation center during the last three years. The method we have used to illustrate this is the Delphi method Nordänger (2009), where we interviewed eight respondents by e-mail. From the responses, we have found that teachers with a focus on after-school recreation center experience that their skills should get more attention in the school. They want to combine care and pedagogy that supports students' physical, intellectual, social and emotional development.

Syftet med arbetet är att få en djupare förståelse för hur personal med utbildning inom beteendevetenskap tillämpar lek och vilken betydelse leken har i arbetet med barn i kris och sorg. Arbetets frågeställningar undersöker hur personal som i sitt yrke möter barn i kris och sorg använder lek som ett verktyg för att hjälpa barnet. Arbetet studerar även huruvida personalen anser att leken bidrar till barnets förståelse för det inträffade samt om personalen anser att leken påverkar barnets självbild och självkänsla. Arbetet tillämpar en kvalitativ metod och antar en hermeneutisk anstats för att förklara och förstå ämnet. Datan samlades in genom semistrukturerade intervjuer.

The purpose in this Bachelor degree project has been to create a visual identity and to design a compilation cassette for the small music distributor Kyrkvägen Kassett. My way of approaching the task has been to draw parallells between the cassette as an obsolete music format and more or less abandoned or anachronistic formats, materials and printing methods in the graphic design area. The result is a visual identity that is built upon materials and methods of production rather than specific visual elements. The work is to be seen as a tribute to the small non-profit producers of music and graphic design. As often done in the DIY movement, I chose to consider my lack of practical knowledge in these fields not as an encumbrance but as an asset and an incentive.

The aim of the study is twofold, to generate a sensory profile of Swedish wine today and to investigate the opinion of both wine producers and wine experts on viticulture in Sweden and wine from grapes grown in Sweden, achieved through a contextual analysis comprising a literature study and interviews with wine producers in Sweden and Denmark and wine experts from Sweden and Germany, and a sensory analysis at the company Ipsos. ?Mixed methods? was the chosen research strategy as the semi-structured interviews gave qualitative results and the sensory analysis would give quantitative results displayed as spider charts. There is a lack of studies investigating how the Swedish wine is perceived by consumers and consumers might be unaware that the Swedish wine, established through ?trial and error?, is increasing in quality every season, creating a need to display the sensory profile of Swedish wine to strengthening the perception of Swedish white wine. This study shows that the Swedish white wine today is a wine with a fresh, citrusy and flowery aroma and a fresh, citrusy and green apple taste, however, a sensory analysis cannot show if the attributes are those that are desired by the customer, a consumer test is necessary to conclude that. Trends point towards locally produced products, one reason why Swedish wine has great potential, yet the future needs to be secured through job opportunities and education. Creating an approval system for Swedish wine is suggested as a future improvement, it is a common procedure in most wine regions.

The web as an arena for news reporting and information sharing to consumers has grown for many years in the expense of the traditional newspapers. The revenue stream has however not followed the same transformation which has led to a remarkably lower profit when news and articles are distributed through the web. Banner advertising is a method that is commonly used by online magazines to generate profit where advertisers pay to expose their message. One method to measure banner ads effectivity, and indirectly, what the advertiser would pay, is through Click-Through Rate (CTR), how many clicks a banner ad receives in relation to the amount of banner views. One of the variables that play an important role in the banner ad effectivity is the placement of the banner ad.

The purpose of this essay is to describe how Boverkets Byggregler has affected the cost ofnewly built houses from 2003 to 2012, to Boverkets Vision 2025. The purpose is also to findagent-principal relations in the construction sector.When investing in an energy efficient house the operating costs are reduced compared to aconventional house. But due to the lower operating costs, the investment cost rises. In thisstudy, we find out if it is economically viable to invest in an energy efficient house comparedto a conventional house from the customer's perspective.The study's approach has been qualitatively where we in collaboration with Derome Hus hadaccess to three conventional reference houses and a passive house and data that was necessaryto conduct viability assessments on houses. We conducted five interviews with people fromDeromekoncernen and Varbergs kommun.The calculation methods we have used in this study are present value method, annuity methodand a sensitivity analysis.

AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.

Denna rapport kommer att behandla processen i skapandet av RADA som är en applikation där användare kan dela idéer. RADA är ett uppdrag av Acne Digital som jag har tillägnat 3 månaders praktik. Målet med RADA är att medarbetarna som jobbar på Acne Digital ska på en snabbt och interaktivt sätt kunna dela idéer och bilder. Rapporten beskriver hur arbetet gick till från koncept, design och utveckling till en färdig slutprodukt. Jag kommer att undersöka skillnaderna mellan olika tillvägagångssätt när det gäller utveckling och design för webbaserade applikationer och så kallade native applikationer, som släpps på App Store eller Google play.

As students of graphic design the craft of print is close to our hearts. One of the most essential mediums of the evolution of printing techniques is the poster. In a world where digital mediums are being utilized to a greater degree everyday, our love for the printed poster makes us wonder if the days of the poster are counted.What we did was to take a closer look at the role of the poster in promoting events. We focused on the Stockholm area and did qualitative interviews with three different event promoters. Live Nation which is an international live entertainment promoter, Dramaten which is one of Sweden?s most well respected theaters and Stockholm Live which is a stand up comedy promoter in Stockholm city.From doing this we learned that economics play an important part in defining the role of the poster.