The purpose of this study is to analyze how companies that sell financial services can reach people in the younger audience. The financial services that we refer to are regarding banking and insurance for private users, and with the younger audience we refer to people in the age of 18 to 25. We think that this is a valid and interesting issue to study because of the common thoughts that persons in this age are common users of Internet, social medias and new technology. The main question through our study has been; ?How a financial company can attract the younger generation, and support their creation of value?" Our research is based on a qualitative method.

Abstract The purpose of this paper is to investigate teachers´attitudes to and work with outdoor education in preschool. The aim is also to identify the opportunities and barriers that exist to conduct outdoor education. In my research I have interviewed six preschool teachers in a medium sized municipality, where five of the teachers worked in the suburbs to the Big City and one teacher worked in the downtown Big City. All respondents in the study were in favor of conducting outdoor education. The respondents claimed that it promoted children´s health and motor skills. The result also shows that the teachers saw a great opportunity for learning related to outdoor education, by using the resources of nature.

Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

In the past decades the level of education of the Swedish population has steadily risen. This paper asks questions about the level of education level among members of the Swedish parliament, Riksdagen. The answers are found by studying biographic data over members of parliament between 1971 and 2006. In 1971 a new riksdag, enkammarriksdagen which consists of one ?House?, was founded.

This essay is included as a sub-study of a survey about child poverty, which the Department of Sociology at Uppsala University, the Ombudsman for Children and Gillbergska Stiftelsen (the Gillberg?s foundation) has been commissioned by Uppsala Town to implement. The intent of this essay is to investigate how three pre-school managers in the municipal preschool in Uppsala describe child poverty, how they see the preschool?s social responsibility and how they manage child poverty in their practical operation. The essay is a qualitative study and informants' responses has been analyzed and related to symbolic interactionism, the thesis theoretical basis.

This essays purpose is to accentuate the meaning of the knowledge of the design elements color, formand texture in the hair design education. Both the Bauhaus school and Pivot Point educationcampaign close knowledge in color, form and texture. In my study of the literature I compared theBauhaus school with Pivot Point International Inc, study material for hair design education. From thesimilarities in this material I develop a project in color, form and texture. This was a teaching test forstudents in the hair design education at the upper secondary.

Extended Producer Responsibility (ERP) is a form of product take-back regulation that requires the producers to manage their products at the end of life. By internalising the products? entire life cycle costs into the market price the ultimate objective of such regulations is to reduce the environmental burden from the products. This Master´s thesis seeks to examine if the total life cycle cost of a product actually is borne by the producer, and if not, predict who will then take this cost. This is done by analysing the market for take-back activities in three different categories of products; electrical and electronic equipment, cars and wind power stations.

The primary purpose of this degree project was to investigate teachers conceptions about education for sustainable development and their education within the area. Teachers from Sweden and California have taken part and one of the aims with this study was to look if any differences could be found depending on what country the teachers came from. Therefore, this study has used a qualitative approach where conception maps and interviews have been used to get a result. Furthermore, the result showed that none of the differences that was found can be linked to the participants home country. The study also showed that several of different teaching traditions and educations philosophies was represented.

In 1972 a national higher education for librarians was started. Up until then different categories of librarians got their education separately. The aim of this Master's thesis is to explore the attitude towards this new education for librarians. The study will concentrate on the attitude of the representatives from the research libraries. Researchlibraries had, until 1972, recruted their librarians amongst Ph.D-level scholars.

This essay investigates the work situation for teacher educators at a university with focus on the subject areas education, research and administration. The research questions contain the work situation the teacher educators have, how they apprehend it, and how they find their position within the work organisation. Six interviews have been executed at the teacher education at a university. Some of the results from the investigation indicate that the teacher educators find education to be very a very demanding work and that the split of work during the academic year is uneven. The work with administration before and after the education, for example work with syllabuses and descriptions for courses, are activities demanding much time.

The purpose of this essay is to examine Egyptian university students´attitudes about the Egyptian education system´s ability to support a democratic process in Egypt. In order to carry out my study, scientific books and articles have been read and interviews have been made among Egyptian university students. The interviews contained questions about the Egyptian education system´s impact on the democratic process in Egypt and which impact the Egyptian education system has had on the Egyptian revolution.The conclusion drawn from my study is that Egyptian university students find the contemporary Egyptian education system based on authoritarian rules and with a lack of democratic values. The Egyptian university students believe that to establish democratic institutions in Egypt, the Egyptian citizens need a better understanding about democratic values. However, some of the students believe that the democracy that should be established in Egypt, must be based on Islamic values and to succeed with that, Islamic studies must play a greater part in the Egyptian education.When it comes to the Egyptian education system´s impact on the Egyptian revolution the Egyptian university students´opinions were somehow divided. .

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Background: During the year 2002 approximately 27 000 people lost their jobs because of companies filing for bancruptcy. In 2002 the number of companies filing for bancruptcy in Sweden were 6740. This is approximately twice as many as in the year of 1974 when the first major study concerning bancruptcies in Sweden was carried out. The accumulated amount of unpaid bancruptcy claims for the period 1991 ? 1997 was 51 billion SEK.