Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

As a leisure time pedagogue I find it hard to have an insight into what children are playing, and how they play when it comes to free play. My experience is that in some free play, conflicts arise, which reveal hierarchies and power structures containing violations, whereas other occasions of free play suddenly come to an end as the pedagogue interferes. In this essay I investigate my responsibility as a leisure time pedagogue during children´s free play, based on two differing play situations. I also investigate the play as a phenomenon by looking into previous research on children?s play and development psychology.

Play is an important part of children´s everyday life, it is through play children develop. Play occurs a lot in kindergarten and in this study, the aim is to examine how play activities play is used in preschool teaching and the role of the teacher´s in the play. Video recordings of play activities done and qualitative methods (conversation analysis) has been used to analyze the video recordings. The results of this study show that play are widely used as a pedagogical tool in preschool. It is through play children develop.

The purpose of my study is to examine how four teachers reflect on free play and controlled play in preschool. What are their reflects concerning free play, controlled play and children?s development and education. The main focus of this research is the experiences of the teachers and I compare their perspectives against each other regarding free and controlled play.To be able to realize this study, I propose the following questions:What kind of vision does the teacher have concerning free play and controlled play?According to the teacher, how does playing affect the children?Which development areas are affected by participating in the play?This is a qualitative study, based on interviews with four teachers from two different preschools.

Fair trade har vuxit fram med en otrolig fart de sista åren och frågan är hur detpåverkar producenterna, om det existerar något sådant som rättvis handel och ommarknaden kan fortsätta växa? För att diskutera dessa frågor presenterasnationalekonomiska modeller, argument för och emot fair trade samt ett antalfallstudier i ämnet. De modeller som tas upp är H-O modellen tillsammans medStolper-Samuelsson teoremet. De visar att fair trades framgång beror påefterfrågeelasticiteten av produkten i fråga.Fair trade har en speciell marknadsstruktur och där olika typer av spelaresamverkar. Det finns en konflikt mellan de som anser att fair trades ?rätta? värdeförstörs av att livsmedelsbutiker och stora multiföretag börjar sälja fair tradeprodukter och de som anser att fair trade bör kunna nå människor genom så mångakanaler som möjligt.

The purpose of this study is to create knowledge about the view on play and work with play in Nepal?s preschools. To do that I travelled to Nepal and interviewed people who had an insight in either work regarding play in preschools or the view on play. I used a kind of interview were the person I interviewed got the phenomenon ?play? to discuss and to reason about, without my values.

This thesis aims to investigate the information effects of fair value accounting in Nordic real estate companies. As a consequence of the mandatory IFRS adoption in the European Union in 2005, listed Nordic companies are allowed to recognize investment property at fair value in accordance with IAS 40. Theory suggests that fair value accounting should lower information asymmetry. Therefore, this study aims to examine correlation between fair value accounting of investment property and information asymmetry on the stock market. To investigate this, we use bid-ask spread as a proxy for information asymmetry and examine Nordic real estate companies before and after the implementation of IFRS.

Trade is the driving force for economic development. A greater equity in international trade can improve the livelihoods and the well being of producers in developing countries. The small-scale farmers have limited resources and have difficulties to get access to the international market. As a result of this, the Fair Trade movement has been developed and has now formed a trading partnership between the producer and the consumer. This study analyses if the Fair Trade movement can be a way for the workers in developing countries to achieve more justice in their production manner in the international trade of cut flowers and continue to be an important competitor of these products, but with better livelihood conditions. My method has been to do a comprehensive literature study of the Fair Trade movement, in which I describe the certification process, and the market of Fair Trade in Sweden.

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.

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..

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.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.