Recent corporate challenges require effective communication in order to secure a company?s reputation. Companies as a result, need to be committed to a series of corporate social and environmental practices along with their financial commitments to their shareholders and investors. In fact, businesses are required to go above their ordinary operations and involve all potential stakeholders that can be affected by their strategies. Companies also need to communicate social, environmental and economic consequences of their activities along with their CSR commitments to their internal and external stakeholders in order to make a better corporate image and improve their market opportunities.

Syftet med denna studie är att undersöka fem Reggio Emilia-inspirerade förskollärares kunskaper om och förhållningssätt till barns begynnande skrivutveckling. Studien syftar också till att undersöka om och i så fall på vilket sätt dessa kunskaper påverkas av Reggio Emilia-inspirationen. Datainsamlingsmetoden som används är kvalitativ samtalsintervju, där respondenternas kunskaper synliggjorts i syfte att utröna tankemönster och kartlägga uppfattningar. Dessa intervjuer har analyserats och sammanställts utifrån fem kategorier. Studien tar sin utgångspunkt i literacy-forskning, som beskriver människans socialisering i den skriftspråkliga världen. Studiens resultat visar att respondenternas kunskaper om barns begynnande skrivutveckling är varierande, och kan ofta härledas till förskollärarnas intresse. Reggio Emilia-inspirationen tycks bidra till en ökad medvetenhet om barns olika uttrycksformer, men tidig skrivutveckling fokuseras inte. Synen på förskolans roll för barns tidiga skrivutveckling framställs betydelsefull och resultatet visar att samtliga respondenter lyfter detta.

Huvudsyftet med studien är att undersöka fem svenskundervisande lärares språk- och talhandlingar avseende pojkars läs- och skriftspråkande. Studiens undersökningsfokus är således riktat mot på vilka sätt pojkars läs- och skriftspråkande uppfattas i lärares språk- och talhandlingar. Ambitionen har även varit att säga något om vilket literacyerfarande pojkar erbjuds inom svenskämnet.Teoretiskt förankras studien i två perspektiv, ett anglosaxiskt forskningsinriktat gällande literacy (Fast 2007) och ett diskursanalytiskt (Winther Jørgensen & Phillips 2000). Studiens ansats är kvalitativ och semistrukturerade intervjuer har genomförts (Kvale & Brinkmann 2009). Empirin har i sin tur analyserats genom ett diskursanalytiskt perspektiv (Winther Jørgensen & Phillips 2000).Utifrån studiens resultat presenteras en konstruktion av svenskämnet samt två konstruktioner som belyser hur pojkar positioneras som läs- och skriftspråkande individer; Konstituering av ämnet, ?Pojkar är pojkar? samt ?Pojkar har inte tid att läsa?.

Barn börjar skolan med olika erfarenheter av läsning samt olika sorters literacy. För att vi på bästa sätt ska kunna möta våra elever är det av stor vikt att ta hänsyn till detta och använda elevernas erfarenheter i undervisningen. Syftet med den kvalitativa studien är att undersöka åtta elevers relation till läsning. Vi vill förstå vilket förhållningssätt till texter eleverna i undersökningen har och hur detta tas tillvara på i skolan. För att uppnå vårt syfte har vi observerat två klassrum, intervjuat åtta elever i år tre och deras två klasslärare samt lämnat 16 enkäter till elevernas föräldrar.

In three areas in the province of Småland studies has been done to investigate how big damage the moose may do to P. abies. An inquiry examination and two different types of surveys were done to find out how big area, which volume and which financial consequences the moose debarking has had on the forest. When the volume was calculated the rot spreading was included. The area that was damaged was stipulated with the answers from the inquiry examination. 59 % of the asked forest owners answered the inquiry.

Purpose:The background to this study is an upcoming sale of a property. Owner of the property is currently city of Gävle and tenant is Jan Ekroth who runs the hostel Gamla Gefle in the buildings belonging to the property. The purpose of this study is to investigate whether Gamla Gefle AB has the financial ability to acquire the property and if it can be defended in a commercial plane.Method:In this study a qualitative method has been used, in which empirical data has been gathered from interviews and financial data taken from annual reports. These empirical data have been put against our theoretical framework and led to our analysis. In the analysis, cash flows and discounted future values have been calculated to determine the outcome of the investment.Results & conclusion:The study reaches the conclusion that the hostel Gamla Gefle should complete its acquisition of the property, in spite of an decrease of the annual cash flow.

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.

Ur ett barndomssociologiskt perspektiv studeras i denna uppsats tre riktningar i forskningen om barns läslärande samt de metoder som bygger på denna. De tre riktningarna är: Traditionell pedagogisk och psykologisk forskning om barns läslärande; Emergent literacy/Early literacy samt Literacy from infancy. I första hand studeras skrifter av tre svenska forskare: Ingvar Lundberg, Caroline Liberg och Ragnhild Söderbergh. Syftet är att undersöka vilka barndomsdiskurser och vilka sätt att se på begreppen barn och barndom som speglas.I Lundbergs forskning ser jag diskursen om Barnet som kultur- och kunskapsåterskapare ? ett förhållningssätt som säkrar makthierarkin mellan barn och vuxen.

The aim with this study is to understand how social workers at the individual- and family sector think about child poverty and how they work with and reason about the preventive and facilitate work they do for financial vulnerable families. We have in our study used qualitative method through semi-structured interviews with social workers at the individual- and family sector to answer our purpose. The results showed that child poverty is a concept hard to define and not well established. The social workers have divided views on child poverty but still at the same time mean that it exists amongst the families they meet. There is also a big difference between municipalities and their reasoning on what a reasonable standard of living is for a financial vulnerable family and how they work with preventing child poverty.

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Syftet med denna studie var att undersöka skriftspråkslärande efter nybörjarstadiet, hos elever utan eget tal; med severe speech and physical impairment (SSPI) samt alternativ och kompletterande kommunikation (AKK). Frågeställningarna var följande:- Hur beskriver dessa elever själva sitt skriftspråkslärande?- Vilka fruktbara arbetssätt och miljöer för dessa elevers skriftspråkslärande finns dokumenterat i forskning?Metoderna innebar en livsberättelseintervju genom computer assisted personal interviewing (CAPI), samt systematiska litteraturstudier med en kvalitativ metasyntes som mål.Resultaten visar vikten av att dessa elever når en god läs- och skrivförmåga. Möjligheter öppnar sig för lärande och inte minst kommunikation över tids-, rums- och persongränser. Avgörande för elevers fortsatta skriftspråkslärande var förväntningar, kvalitet på undervisning samt stimulans inom den grundläggande emergent literacy-fasen.

The economic policy of the Swedish Social Democrats has undergone major changes during the last thirty years. From using a so-called Keynesian policy to promote full employment in the economy, the Social Democrats have switched to a more monetaristic policy to promote low inflation instead. What I intend to do with this study is to see if the policy change also can be noticed in how the party describe their own policy. Have the Social Democrats been open and transparent with their change in priorities, or have they tried to hide this in their rhetoric?The purpose of this thesis is to examine if one can notice a change from a Keynesian to a monetaristic policy in the Social Democrat?s descriptions of their economic policy.

Media has in the last year been dominated by news about the current financial crisis around the world. For the banking system in Sweden the crisis began to show in the beginning of 2008 and there where a lot of speculations about how serious the crisis would be and it?s consequences. In several aspects, the banks' situation in the current crisis, are linked to the banking crisis in the 1990s. Although these crises have had different break-out reasons, there are several parallels between these crises to be drawn.