The aim of this study was to examine how children in the age of 5 are communicating in play at the preschool and how their fantasy games are different from each other. In this study, I have gained a greater insight on how to control children's imagination games.My approach has been the observation of three fun times where I also used me out of a voice recorder to record children's voices when their children are communicating with each other during the time of play at the preschool.The results of my study showed that children's fantasy games based on children's past experiences in which children use different themes and characters. The children's communication activities are different from each other. Children have different themes but the deck is based on imagination and communication.Fantasy games that children perform is rooted in the experiences that children get through to experience and see the reality.

Syftet med uppsatsen är att beskriva Financial Statements Insurance och diskutera om en användning av modellen skulle innebära någon förbättring beträffande dels förtroendet för de finansiella rapporterna, dels säkerställandet av revisorns oberoende. Som helhet har vi genomfört en kvalitativ undersökning. Vår undersökning innehåller emellertid. Den första delen är en undersökning av befintlig litteratur Den andra delen, den kvalitativa, består av intervjuer genomförda med representanter i de branscher vi anser vara relevanta för vår undersökning. Genom analys av undersökningen har det framkommit att Financial Statements Insurance inte har något användningsområde i realiteten.

The purpose of this thesis is to examine which role public libraries play or could play within bibliotherapy. The study is based on qualitative interviews with five librarians who, in one way or another have experienced bibliotherapy activities. Further, we have interviewed two treatment assistants and one counsellor, who have cooperated with the librarians, to get their view. We have used the following research questions: Which bibliotherapeutic activities, if any, are pursued in public libraries in Sweden, and how do they look upon bibliotherapy? What role do public libraries play/could play within bibliotherapy? Ever since the term bibliotherapy was coined in the beginning of the twentieth century, the definition has been under debate. We have identified four main subjects of discussion.

In this paper we investigate 67 Swedish buyouts in the manufacturing and retailing sector between the years 2004-2012. The purpose is to measure changes in a set of financial key ratios to see if private equity firms are able to improve performance in their portfolio companies compared to a peer group consisting of other firms within the same industries. Furthermore, we examine if there is a difference in the change of the financial key ratios between private equity-owned firms in the two sectors. The key results are that the private equity owned firms have not outperformed their peers with respect to the chosen key ratios. We also conclude that there is no significant difference in the change of the financial key ratios between private equity-owned firms in the two sectors..

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Housing cooperatives in Sweden practice very long depreciation times for their buildings and assets, subsequently depreciation costs are very low. This study aims at addressing issues relating to potential upward revisions of these costs and the revenue levels needed by housing cooperatives to address these changes, while also providing a detailed summary of some chosen financial ratios under different circumstances. This study's results are based upon recent (2015) market data within the Stockholm region, collected through a manual process and analyzed quantitatively. On average, housing cooperatives EBIT do not cover their financial costs and have low profit margins. The average depreciation time is considerably above what a technical evaluation by other sources may state.

Abstract The purpose of the study is to examine how children perceive the relation between play and sex and analyse it from a gender perspective. This by answering the questions: "Is the children?s choice of place, materials and company in play dependent on gender?" and "Is there a significant difference between the sexes and/or ages?" The study was done through twelve focusgroup interviews with three children in each group except two groups of two children in each. Eight boys and nine girls of six years old and nine boys and eight girls of nine years old were interviewed. Boys and girls were interviewed in separate groups and the questions were open ended and followed up.

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.

The linear televison have dominated the supply of moving pictures, but this is about to change with the possibility to consume it via the Internet.I n this thesis we have studied how the two Swedish tv-network companies, SVT and TV4 are working with their web TV and if their online services have affected the linear TV. To limit the size of the study we chose two network companies that provide the most popular tv channels and web services in Sweden. To gather data from these two companies we conducted qualitative interviews with people at the networks. We came to the conclusion that SVT and TV4 doesn't find that their web TV services (called SVT Play and TV4 Play) are competing with the linear TV. They rather regard them as assets to broaden their services.

Background and problem: Higher and other demands are made on management control systems in organizations which have a superior non-financial objective. Systembolaget, a state-owned company with monopoly to sell alcoholic beverages in Sweden, combines two main objectives which can be considered as conflicting, one financial target and one superior non-financial public welfare target. The research questions are focused on the translation of information through the organization?s levels and if the management control system makes it possible to run the organization according to both of the two main conflicting objectives.Purpose and Delimitations: To describe, analyze and evaluate how management control can be used in an organization, which is not profit maximizing and has both non-financial and financial objectives. The essay does not try to describe or draw generalized conclusions regarding general perspectives on Systembolaget?s assignment and objectives.Method: A qualitative and evaluative case study based on interviews with five employees at different levels in Systembolaget has been carried through.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

The work of Shakespeare has been popular to make film adaptations of from the birth of cinema. Macbeth, one of his most often played tragedies, is no exception. But how did Shakespeare portray Lady Macbeth in his play, and how do directors in the 21th century choose to portray her for a modern audience? I will try to find the answer to these questions by analyzing Shakespeare´s play as well as three modern adaptations. I will begin the thesis by looking at scholars´ view in questions regarding gender, free will, adaptations and genre before analyzing the play and the three movies.

This study examined if individuals act in a less discriminating way and in a more fair way when they receive instructions about justice and not being discriminating while recruiting. 96 randomly assigned students at the University of Lund participated in this study. The participants were informed that they would act as a recruiter. They would then choose and place three of the best personal record in order of preference. There were three different kinds of company policies/instructions.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

The global financial crisis hit hard on banking operations worldwide and the sector fell under considerable scrutiny, with particular criticism directed against the banks' own trading practices. A bank owned by the Swedish financial corporation HQ seemed to go without serious financial damage duringthe crisis.In 2008 Finansinspektionen began a review of HQ's activities and a number of shortcomings were identified. Among other things, HQ's risk management was questioned by Finansinspektionen and further how this potentially affected the valuation of complex financial products.In our paper we have chosen to highlight both national and international laws and guidelines that HQ used for their operations and study if HQ followed those laws and guidelines. We also want topresent the theoretical model used by HQ for the valuation of its European options and how HQ calculated their capital requirements ratio. Our purpose is to show how the valuation affected the capitalrequirement ratio and whether HQ followed the necessary laws and guidelines for the valuation of complex financial products.We have chosen to carry out a case study from a deductive approach.