SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Abstract My purpose of doing this study is to investigate the culture of delivering education in a strange combination of subjects labelled ?Language choice Swedish/English?. The activity however exists without curriculum, syllabus or certification. I want to put study the problem of delivering an educational activity without national certification. I will use a hermeneutic approach and render properly the headmaster?s, the teachers? and the students? views on the activity in one school.

Denna systematiska litteraturstudie behandlar ämnet inkludering inom specialpedagogiken. Såväl svenska som internationella forskares syn på inkludering och vägen dit. Studien utreder begreppen kategorisering och inkludering. Syftet med undersökningen var att identifiera ett par möjligheter som gynnar inkludering och ett inkluderande arbetssätt som kan användas i den svenska skolan.  Metoden som användes var en systematisk litteraturstudie med relevant forskning som källor.  Resultaten pekade på tre möjligheter som kan bidra till inkludering, delaktighet och deltagande, tid och lärarens kunskaper och attityder till ett inkluderande arbetssätt.

Financial Action Task Force (FATF) är det främsta internationella organ som verkar i kampen mot penningtvätt, i syfte att utveckla och förbättra de nationella systemen, stärka ett lands finansiella säkerhet och stärka det internationella samarbetet. FATF`s rekommendationer, liksom dess ömsesidiga utvärderingsprogram, är så kraftfullt att de anses som en "gyllene standard" beträffande penningtvätt.Syftet med uppsatsen är att kartlägga hur Sverige som medlemsland uppfyller efterlevnaden av FATF?s rekommendationer i granskningschecklistan, med särskild tonvikt på kundkännedomskraven, i jämförelse med FATF?s andra medlemsländer. Undersökningen baseras på FATF?s 34 medlemsländers ömsesidiga utvärderingsrapport, som vi bearbetar genom en kvantitativ undersökningsmetod.Studiens resultat visar att medlemsländernas genomsnittliga efterlevnadsnivå av samtliga rekommendationer är 53,3 %.

In previous contact with secondary schools, we have noticed a dull setting for friluftsliv among teachers in Physical Education and Health. We suspected that both teaching and assessment are sometimes conducted in error. Under the provisions of Skolverket the teacher must involve all elements mentioned in the core content of the curriculum and the assessment of students' knowledge may be based only on what is expressed in the syllabus for each course. Research shows that the implementation of the curriculum have failed in the subjects investigated (Skolinspektionen, 2013:22). We have identified a gap of knowledge regarding the situation of friluftsliv in the course physical education 1.

Problem and purpose: The authors were interested in studying how large Swedish banks managed liquidity risks when facing the financial crisis of 2008 and whether the implementation of Basel II framework had an impact on the major Swedish banks' capital adequacy. Furthermore, the authors intend to examine how, based on the analysis of the implementation of Basel II, the introduction of Basel III will affect major Swedish banks' liquidity in the future.Method: The essay is written from a quantitative approach and has a deductive perspective. Data was collected from the annual reports of the selected banks to later use relevant theories to analyze the work.Theory: This part of the essay presents relevant theories, a detailed description of the Basel regulatory framework and its requirements, rules for capital adequacy and to relevant key to achieve the Basel regulatory requirements are considered. Furthermore the authors present criticism of the Basel framework and a summary of the key theoretical points to be used for analyzing empirical data.Empirical: In this chapter the data collected from selected banks is presented and processed.Conclusion: The essay authors present the deficiencies and weaknesses that make the Basel II regulatory framework inadequate for the Swedish financial market. Essay authors also present their opinions regarding how the latest form of the Basel regulations could have a more significant influence on the long-term stability of Swedish banks and how this may increase protection against potential liquidity risks..

SummaryIt is inspiring to see museum visitors evolve and develop through art exhibitions. Great potential lay in facilitating the learning experience by art exhibitions, and the possibility of designing exhibitions that make visitors attracted to learn. The purpose of the present work is to study the means of creating favorable conditions for lifelong and enjoyable learning in art exhibitions. The concept of learning has multiple definitions, and several have been used effectively in various ways in preceding works. The underlying principle of this work is that visitors learn by actively processing information in their own minds and through experiences. The term lifelong learning is often associated with employability and adaptability.

Background: In 1998 it was stated that Swedish municipalities would report the pension liabilities according to the mixed model where the pension liabilities before 1998 was moved from the balance sheet. The mixed model has been criticized by economists for not showing the total pension liabilities. To remove some of the liabilities in the municipalities balance sheets means that the solvency improves. Some municipalities have decided to go against the municipal accounting law and recognize all of the pension liability as a liability according to the full funding model. When two accounting models are being used the comparison of the municipalities' financial statements is much harder.Purpose: The main purpose of this study was to study the reason why some municipalities apply full funding model rather than the mixed model.

The society today, reflects a high welfare, where the human being has a better financial position than before. This has generate that more money is spend on pleasure and events. A result of that can be the development of a new line of business; The industry of experience.This kind of branch is fast growing in the Swedish labour market. The characteristics of this branch are, depending of trends, continuous variations and integrated education.A new phenomenon within this branch is ?Centre of experience?.

 Abstract This paper is to examine a specific integration projects by the name of SFINX, the participants' perspective. We chose to highlight three themes that concern the analysis what the participants thought about the content / efficacy, effectiveness and efficiency analysis, which means what the participants thought could be improved in the project. What emerged in our study is that research shows that Swedish education with professional orientation and integrated practice is a key factor for migrants to get into the Swedish labor market. And that Sfx teaching has been implemented in several places with good results. SFINX is also a Sfx project but is addressed to engineers.

In previous contact with secondary schools, we have noticed a dull setting for friluftsliv among teachers in Physical Education and Health. We suspected that both teaching and assessment are sometimes conducted in error. Under the provisions of Skolverket the teacher must involve all elements mentioned in the core content of the curriculum and the assessment of students' knowledge may be based only on what is expressed in the syllabus for each course. Research shows that the implementation of the curriculum have failed in the subjects investigated (Skolinspektionen, 2013:22). We have identified a gap of knowledge regarding the situation of friluftsliv in the course physical education 1.

This work is about leisure educators' views on educational quality in large groups of children. School centers will contribute to children's development and learning through meaningful leisure and leisure educators' contribution with a high educational quality. There are a lot of discussions and writings about growing groups of children. How are the leisure education and its quality affected by increasing children's groups? It sparked my interest and therefore I wanted to examine this more closely how it might look in the leisure activities.The aim of this work was to examine leisure educators' perspective on how the educational quality is affected by large groups of children and what is considered of leisure educators' as a high educational quality.To answer my purpose five interviews was made with leisure educators' in different parts of Sweden and also by studying the theoretical foundations and literature for school centers and leisure education.The results of the interviews reveal, among other things, that leisure educators' feel that the large groups of children affects the quality of teaching at many levels.

The aim of this study was to investigate physical education teachers (PET) view of the needs of physiotherapy in compulsory school. Semi structured interviews were conducted with five PET. The study was carried out as a qualitative content analyse study. The interviews were coded in categories independently by the two authors. The categories were then brought together in four major categories: PET work situation, pupil health, physiotherapy and cooperation.

Right now a major generational change is taking place within the banking sector. The new generation entering the labor market is often referred to as generation Y and it consists of individuals born between 1980 and 1995. Previous research has shown that the banking industry as a whole put a widespread emphasis on monetary incentives within the reward system. At the same time several studies highlight that individuals from generation Y are rather motivated by primarily non-monetary incentives.The aim of this dissertation is to explain how various monetary and non-monetary incentives affect the motivation of bank employees from generation Y. A positivistic research philosophy has been used with a deductive approach and a quantitative research method.This study indicates that bank employees from generation Y are motivated by retirement savings as well as a personal mentor or chief who draws attention to their development.

The financial crisis in the beginning of the 1990´s the financial crisis had a strong impact on the Swedish economy. Some of the main actors in the crisis were the largest banks of Sweden which brought a huge amount of losses on themselves. One of the main reasons for this was that the banks focused on volume increases rather than on credit losses. The credit analysis process is performed differently these days and it is the development of this process that is the focus for the authors.This thesis is about the credit analysis process in the four largest banks of Sweden. The purpose of the thesis is to highlight which factors the banks include in the credit analysis process and in how small and medium size companies are treated in this process.