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.

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?.

This study is about the child?s perspective when it comes to work with financial assistance. The purpose of the study was partly to describe how social workers regard the child?s perspective in their work with financial assistance and partly to look into whether they impose a child?s perspective in their practical work. To fulfill this purpose the authors used a quantitative method and sent out a web based survey to all the social workers actively working with financial assistance in Stockholm town.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

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.

The aim of the study is to describe and analyze bank officials' views about what auditors will do. The main motivation comes from the government?s proposals that the audit duty will be abolished and it can lead to that bank officials in a bigger extent can influence the audit?s formulation. It can also lead to that a consumer audit becomes reality. The study covers a sample of 302 bank officials where 153 have participated through a survey questionnaire.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

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.

Year 1996 a new law was introduced in Sweden, the law of corporate restructuring, what purpose was to help companies in financial distress. Now, nine years later the procedure hasn?t been successful. This is what this thesis is trying to find out.This thesis main question is: What distinguishes the companies that have filed for a corporate restructuring, according to the financial position?The purpose of this thesis is to find out if key ratios can be used to distinguish the companies that filed for corporate restructuring.