The purpose of this study is to gain knowledge and a broader understanding for how pre-school teachers describe the importance of planned play environments including in what manner children are given influence. By qualitative interviews with five pre-school teachers from four different units I was able to gather data that shows how the planning process concerning a specific play environment had worked and why it looked as it did. The results show among other things that the pre-school teachers viewed the play environment as a vital part of the daily operation and pointed out that it was of vital importance that it came from the children?s interests. Depending on how the play environment had been organized and what its purpose was it offered different amounts of affordances..

Abstract   In this thesis, my aim was to investigate how preschool teachers view their involvement in children's free play. In order to answer this, I chose to do semi-structured interviews with four preschool teachers in three different preschools. My interviews has revealed similarities and support for as how history of research looks at the involvement of educationists. Both research and my results stresses the importance of being active in children's free play and to be a supportive teacher, particulary in conflict situations. For those children who have difficulty entering into the free game its the educationists task to co-play and help the children find the game.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

This study deals with play and the importance of meaning of play in the learning process. The aim is to look in to and analyze four preschool teacher´s beliefs and views about the importance of play for children´s learning and development. The study looks at two different preschools, one based on Reggio Emilia- and the other on Montessori- pedagogy, and the aim is to compare the different views and ways of working that the preschool educators have.The theoretical basis for this study is both rooted in a socio-cultural and constructivist perspective, and deals with the relationships between theoretical concepts mean as play, learning, way of working and pedagogy.The study is based on qualitative research methods that consist of interviews and participant observations. The person?s participants in the study consisted of four active preschool educators, who work in two different preschools.The results of the investigation show that the educators have similar views on the importance of play for the children´s learning process, and this also applies to their way of working.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

The purpose of my study is to describe how educators think about the play environment, the nature and its importance for the children's development and learning in preschool. The study is based on qualitative interviews with four active educators. The results of the study show that the teachers regarded the children's interests to a great extent when the different play environments were structured. They are also based on different themes that they have seen that the children were interested in, such as the fire station, hair salon or shop and café. Educators designing not only these play areas for different types of play for the children, but the different environments also have a learning purpose. The outdoor environment however attracts greater interest from children, to where they have more space to move freely in and outdoors, there are no limits to the children.

Free play is a term that often common in educational activities. The definition of the term is difficult, but it is about the children themselves decides the scope, content and process in their play. On an after-school, this may mean that it is the children are given the opportunity to freely choose their own activity in the leisure constraints. Free play can be an alternative to other, more controlled activities where adults control framework. The purpose of this study is to investigate the variations in how some children perceive and experience the phenomenon of free play in the after-school and how the children perceive the teacher´s role in the free game.

The aim of this study is to observe Swedish preschool children in their natural habitat and without any intervention. Four different observations are made and thereafter analyzed. Throughout the whole study the subject of interest is the children's communication in their play. Children can communicate with each other in various ways, for instance with speech and without speech, i.e. with their physical language, aesthetic and multi language.

Begreppet ?a true and fair view? finns med i EG: 4:e bolagsrättsdirektiv och i IAS rekommendationer, där det anses att begreppet är en övergripande målsättning med upprättandet av årsredovisningar. För att årsredovisningarna skall kunna visa ?a true and fair view? av företagens ekonomiska situation skall man i speciella fall kunna avvika från regler, råd och rekommendationer med hjälp av tilläggsupplysningar och noter. Denna avvikelse går under namnet ?overriding?.

The aim of the study was to investigate peer interaction among toddlers 12 to 30 months of age and the teachers? ways to direct the children?s play in outdoor free play situations in a Swedish preschool. Data was gathered through direct observation, and the phenomenology of Merleau-Ponty in combination with the assumption of children as social actors built the theoretical framework of the study. The results showed that the toddlers used different strategies to invite peers to interaction and made use of strategies in entering ongoing play that previously have been observed among older preschoolers. These strategies, bodily and therefore in accordance with the phenomenological approach, support the assumption of toddlers as social actors that actively engage in and make sense of their life worlds in the preschool.

The discussion about organic and fair trade products has been a big issue during the last few years. Despite an extensive knowledge about the environmental problems and a willingness to do something about it, the consumers are not always acting that way. Children do imitate their parents and other adults at an early age, so if the role models do not begin to act, think and dress ethically correct, neither will the children. Three problems have been identified out of the discussion. They relate to the questions of how older school children and parents of younger school children are taking sides regarding the organic/fair trade clothes and how existing trends in the society as well as those in fashion contexts influence their attitudes and consumer behaviour.

Aniara is a versified epos written by Harry Martinson in 1956. The story is about a large group of people who are being evacuated from earth to Mars because the earth is radiated. However something goes wrong. They fall out of course and end up on a never ending journey in space.This essay examines the relations between the eposAniara and Lars Rudolfssons dramatization for Stockholm City Theater, played during the fall/winter of 2010. Through performativity and narrative theories I analyze narrations and characterization in the text and in the play.

The aim of this studyhas been to capture preschool children's strategies, when they include and exclude each other in play. My aim was also to find out how children choose to integrate into an already existing game. My questions were: What strategies are used by the children at the preschool when they want to exclude or include each other? How to integrate the children when they want to be involved in an ongoing game and how they will be received during the time of play? My theoretical starting points are from Vygotsky's theory of proximal development zone, and Michel Foucault's perspective on power, and also research on the subject.The empirical study was conducted using the observations at two preschools. The children I observed were between four to five years old.The results show that children used different strategies, and when the strategy did not work so the child could switch to another.

Jag har utfört en studie där jag granskat vilka strategier och lekregler förskollärare använder sig av i verksamheten för att inkludera barn i lek. För att få svar på detta har jag använt mig av tidigare forskning och litteratur som jag anser vara relevant för min undersökning. Den innefattar främst vad lek är och vilka förutsättningar ett barn behöver behärska för att kunna leka samt lekteorier och strategier för att inkludera barn i lek. Metoden jag använt mig av för att besvara mina fråge-ställningar är kvalitativ intervju och jag har intervjuat fem verksamma förskollärare som arbetar med barn i åldern 1-5 år. I resultatet framkom att det är förskollärarnas ansvar att inkludera alla barnen i leken och att det är förskollärarnas deltagande i leken som främjar ett inkluderande.

Media often discusses school, teachers and students. These discussions are often based on an adult perspective and students' views on the subject are not enhanced. Therefore, this paper intends to examine students' views on what they think makes a good teacher. Previous research shows that a good teacher can create the conditions for good learning based on the needs of students, and this is therefore important to investigate. The theoretical basis for this essay is the definition of an authentic teacher that which in this essay will be discussed from the point of view of Fibaek Laursen (2004).