The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Mitt examensarbete behandlar förskolepedagogers syn på den fria leken. Problemet är ofta vad pedagogerna ska lägga i ordet fritt. Jag har dock kommit fram till att de flesta förskolepedagoger är relativt samstämmiga vad gäller friheten kontra de regler som behövs i den fria leken, men att det finns oenigheter om t.ex. var man ska dra gränsen när barn leker krig och hur tillåtande man ska vara när det gäller de mer fysiska lekarna, som att springa och jaga varandra, brottas och när barnen, enligt pedagogerna, är högljudda. Jag har valt att använda mig av kvalitativa intervjuer som metod i mitt examensarbete och spelade in intervjuerna, med sex förskolepedagoger, på min Iphone 5, för att sen skriva ner dem ordagrant och efter det övergå till att sammanställa resultat och analysera intervjuerna. Jag har analyserat intervjuerna utifrån mina frågeställningar: > Vad innebär fri lek i förskolan, enligt pedagogerna? > Vad anser pedagogerna att syftet är med den fria leken? > Vilka regleringar finns kring fri lek och vad kan dessa innebära? I mina teoretiska utgångspunkter vid analysen har jag använt mig av såväl Vygotskij och Dewey, som av moderna forskare som Pramling Samuelsson och Knutsdotter Olofsson. Efter att ha gjort detta arbete har jag kommit fram till att samtliga pedagoger ser den fria leken som det viktigaste på förskolan.

The essay treats how a process of implementation was executed and the teachers? relation to two curricula, Lpo94 and Lgr11, with two different grading systems, which have functioned as models for one and the same year. The purpose is to investigate the ways in which a change in curricula and syllabus affects teachers in their teaching and assessment practice in the subject of Swedish at secondary school. The investigation had a phenomenological approach and was executed by means of in-depth interviews, questionnaires and one observation. The results are based on a methodological triangulation with qualitative and quantitative data where visible similarities and differences are brought out.

AbstractThis essay discusses the negotiation of the Comprehensive Test Ban Treaty (CTBT) and the process that led up to a signed agreement. The CTBT forbids all nuclear weapon test explosions and all other types of nuclear explosions. The purpose of the study was to distinguish the critical steps of the negotiations that resulted in the success of the CTBT. Based on these insights, my intention was to identify relevant events and actors in the process around the Fissile Material Cut-off Treaty (FMCT), which has been on the nuclear disarmament agenda for over a decade. Furthermore, my ambition was that the examination of the CTBT negotiation would give me some clarity in what the next step would be to get the FMCT back on track.

My project aims to understand more about the methods used in making woven textiles on an industrial level, and how these tech¬niques can be adapted to create object-specific pieces. On visiting the furniture fair in Stockholm, I was surprised to see that most of the textiles used for furniture were so similar, despite the variation in the furniture itself. My project is about creating textile patterns that are specific for each piece.The idea behind the process could be used for any product, but the pattern I created is specifically for the armchair Accent by Yngve Ekström. I wanted to create the feeling of a pattern moving over the surface of the object and adjusting to it. I worked primarily with differences in density.

Purpose: When the Deepwater Horizon oilrig in the Gulf of Mexico faced disaster in late April 2010, news coverage immediately began of the disaster that would unfold. BP took the blame and its financial resources were strained as it struggled with stopping the oil leak, cleanup work as well as its PR image. While the US took many blows of the consequences to ecosystem and tourism, financial consequences swept across the world, mainly Britain, where BP had its headquarters.The event gives an excellent chance at comparing the media coverage from both the US and Britain. By studying The Daily Telegraph and The New York Times, we want to see both similarities and differences in the themes they focused on as well as seeing trends in the themes over time.Theories: The theory chapter is heavily based around the Agenda-setting theory in the media communication field.Methodology: A quantitative content analysis (QCA) of some 500 news articles in The Daily Telegraph and The New York Times from April 22 to July 15. The QCA was made to find the main theme of articles to give us data on how many articles of each theme, as well as their distribution over time.

Hospital records of 32 non-racehorses referred to Skara Animal Hospital and Halland Animal Hospital, Sweden, between January 1995 and September 2001 for intraarticular fractures of the third phalanx, were reviewed, and follow-up information on final outcome was collected to determine whether any injury or treatment factors could be associated with the outcome. Mean age of the horses was 8.3 years (range, 1-20 years), and follow-up time ranged from 1 to 7 years after injury. In 11 (34%) of the horses, injury involved the front limbs. Twenty-two (69%) horses returned to their original level of use. There was no statistically significant correlation between outcome and elapsed time from injury to treatment, treatment variables, or bony union in the present study.

This project is about development of virtual drums for iPhone and iPad. The project aims to provide the company Toontrack AB with a good foundation to build drumbased apps. The focus has been on getting a quick response when playing and that user interfaces should be easy to use, intuitive and customizable. The result is impressive and both audio and graphics are of excellent quality thanks to good collaboration with Toontrack, that previously has developed drum-based software. The drum kit offers a variety of articulations and even the ability to play various dynamics, although the screens are not pressure sensitive..

This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

AimThe aim with the work is to investigate if outdoor life at an early age will contribute to a maintained interest as a grown-up, and what other reasons play a part in maintained/lost interest. Questions:? Are the people active within outdoor life/physical activity today?? How much time do the people devote to outdoor life/physical activity?? What factors during the growth, from preschool to grown-up, contribute to a maintained or lost interest in outdoor life?MethodSince we wanted to bring forth all eventual factors that may have effected the people in their physical activity today we chose to do a qualitative study using deep interviews. The investigated group consists of six former students, four girls and two boys, from the I Ur och Skur preschool Mulleborg. Today the respondents are between 20 and 24 years old.ResultsThe investigation shows that all respondents are active with some kind of outdoor life or physical activity today, but there is a difference in how much.

Background: Operating on the stock market is associated with risks. If a particular asset is not traded with the same frequency as the average market asset, this particular asset is exposed to a liquidity risk. It means that the investor might not be able to sell the asset at a desired time without incurring expensive transaction costs. The query is whether or not the investor is compensated with a liquidity premium for bearing the extra risk. Earlier studies on the Stockholm Stock Exchange have failed to prove that there is a relation between stock return and liquidity.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

Under de senaste åren har försäljningen av rättvis handelsprodukter ökat markant. Denna utveckling berättar om en växande medvetenhet om konsumtionens baksidor hos människor i allmänhet.Inom rättvis handelsrörelsen är aktörers och produkters visuella identitet ett aktuellt ämne och det pågår diskussioner om dessa, om än i andra termer. Det har dock ännu inte skrivits så mycket inom detta område vilket motiverar min undersökning.Den här uppsatsen behandlar frågeställningen Vilken form har rättvis handel? Hur framstår rättvis handels visuella identitet idag genom rörelsens aktörer och deras produkter? Frågeställningarna exemplifieras och besvaras i uppsatsen genom ett designpedagogiskt projekt. En workshop, med deltagare som hade en direkt eller indirekt anknytning till världsbutiken Fair Trade Shop i Stockholm, fungerade som en sorts utgångspunkt för projektet.

This research explains and describes the role music notations may play in an unconventional way. The aim of this research is to show that by balancing composition, interpretation and improvisation, the performer(s) could produce or open the door to a reservoir of new sounds, which could emerge through a composer?s awareness of the need to balance these elements. That act of balancing depends on the musician?s interpretation through their interaction with the music notation, with their action process on the instrument and each other.

Game balance can be considerd complex - there are many factors that play a role in the perception of balance. This thesis examines complexity, game theory and intution in an effort to disconver more about the perception of balance. The findings are that tactical and strategical choices that are presented for a player need to be interesting, not to complex and not to obvious. The importance lies in the estimation of the result that the player does when making a choice..