Studies in the recent years have showed that the preschool playground is important for both the physical and emotional development of children. The Botkyrka local government has decided to improve their preschool playgrounds in order to take advantage of these studies. The administration of childcare and education in Botkyrka is arranging a network between the different preschools where they work together to improve their outdoor environments. The network is arranging workshops and seminars where people from the different preschools can come and gain inspiration for improvements of their own preschools. The administration of properties has created a document where they describe the changes that are supposed to be made to the different outdoor environments. Through the administration of properties and the person who is responsible for the outdoor environments I was introduced to their work with the preschool playgrounds.

Nowadays the world of football has become more commercial than before. As a result of this the clubs' financial status is getting more and more important. Therefore the UEFA has given the national federations a specific task to make sure that the clubs from each country follow certain standards of maintaining the football credibility. The Swedish federation has decided that the Swedish clubs must follow the so-called ?elitlicensen?.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Influenza is a viral infection that affects global health and economy with its endemic and sometimes pandemic spread. Rapid detection of Influenza viruses enables antiviral use and can bring financial savings. It is also essential for the global surveillance of prevalent Influenza strains. RT-PCR is considered the most specific and sensitive method for detection of Influenza, but Influenza mutates at a high rate and it is therefore crucial that RT-PCR methods are updated regularly.In 2014, Cepheid released their Xpert Flu/RSV XC assay, which can detect Influenza A and B and RSV by multiplex RT-PCR in approximately one hour. The aim of this study was to evaluate this assay at Laboratoriemedicin Västernorrland by using the laboratory?s previous PCR assay for detection of Influenza viruses as reference method.Real-time RT-PCR was used to compare Xpert Flu/RSV XC to the reference method.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

AbstractSpotify is currently the largest and fastest growing online music service. They started in 2006 and has since established itself in several European countries. Their financial revenue comes from advertising spots on the client and registered paid subscribers. Together with Spotify, we have come to a certain focus area where Spotify themselves feel that there is potential for improvement. This area of focus concerns the conversion from using Spotify's free "Open" to the payment options Unlimited and Premium.Objective: We will use an innovation process to achieve an innovation grant that will create more attraction to the payment services.

Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

Bakgrund: Cirka 25 procent av Sveriges bostäder utgörs av bostadsrätter.  Förvaltningen sker av bostadsrättsföreningarnas styrelser som i många fall består av lekmän. Styrelserna förvaltar stora belopp. Medlemmarna ska ta ställning till hur förvaltningen har skötts samt fastställa årsredovisningens resultat- och balansräkning och fastställa styrelsen förslag till resultatdisposition. Utgångspunkten för studien är att medlemmar upplevs ha låg förståelse av årsredovisningen. Syfte: Syftet är attbeskriva och förklara hur medlemmarna förstår innehållet i årsredovisningen och med utgångspunkt i resultaten diskutera hur man skulle kunna göra så att fler förstår årsredovisningen bättre. Metod: Arbetet består av en kvantitativ studie i form av en enkät till alla medlemmar i två bostadsrättsföreningar, kompletterad med en kvalitativ studie i form av intervjuer med sakkunniga. Resultat, slutsatser: Studiens resultat visar:-         att förståelsen för årsredovisningen är låg samt vilka begrepp i årsredovisningen                  som är svårare att förstå.-         att förvaltningsberättelsen, följd av resultaträkning och noterna är lättare att för-                 stå och att balansräkningen är svårast att förstå.-         att förståelsen ökar med engagemang samt ju längre tid medlemmen bott i för-                    eningen men även med deltagande i kursverksamhet för bostadsrättskunskap.-         att kön eller utbildningsnivå inte påverkar förståelsen.Med utgångspunkt i studiens resultat ges förslag på hur årsredovisningen kan bli en bättre informationsbärare på kort och lång sikt..

This bachelor thesis is about civilian marching bands in the province Värmland industrial communities, with a focus on Degerfors, Edsvalla, Gruvön, Nors, Slottsbron, and Vålberg bands. Degerfors, Gruvön, and Slottsbron bands are three corps that still operates concerts and performances. The other three unions are defunct.In Värmland, there were many mills that were operating well into the 1900s, roughly speaking there were about 25 mills in various industrial areas. These mills had operations in glass, iron, and paper, each user had a band at least a brass sextet and today there are only eight bands left in Värmland. Bofors in Karlskoga, Charlottenberg, Degerfors, Dejefors, Gruvöns in Grums, Hagfors, Skoghall, and Slottsbron bands.What is the reason that so many bands have disappeared? To answer the question I have investigated the importance of four factors have had for the unions: finance, recruitment collaboration with the music and arts, as well as cooperation with educational associations.The results show a marked reduction in civil bands, from about 25 corps to eight corps today.

During the later part of the 20th century the amount of children and adolescents in Sweden who reported psychosomatic illness have greatly increased. The main reason is estimated to relate to weak resources in school and school healthcare. Increased resources do not always have to encompass investments for school and school healthcare. Other resources play an important part as well. A child?s domestic situation serves as one of those resources where fundamental knowledge and values are set.

Background: Goodwill has been a hot and debated topic for a longer period of time. Researchers have debated how goodwill should be accounted for and have not come to a solution. In 2005 IFRS standards came which meant that goodwill no longer will be amortized according to plan, but to be put through a yearly impairment test.Problem: A number of disclosure requirements in the financial reports have been made in an effort to avoid companies to account for goodwill differently. Apparently there still is a problem of how companies account for goodwill and there are several studies in the subject. But no one has studied how it is between two different industries, which make this study interesting to execute.Purpose/questions: This study have the purpose to investigate how the industries day to day wares and health care regards the disclosure requirements for goodwill by the impairment tests.

The number of LBOs in Sweden has increased during the last years and the current market trend is positive. MostLBOs involves private companies, but a few concerns public corporations on the national share market. In this thesis we will examine the conditions of a LBO of Cloetta Fazer AB. The purpose is to study existing conditions of Cloetta Fazer AB and to examine pros and cons with the deal. Based upon information presented in the frame of reference and in the empirical part, two cash flow valuations have been carried out.

The financial result of a transfer of ownership or external sale is to a great extent depend-ent on how the transfer is implemented and how the tax rules apply. The applicability of the Swedish tax rules regarding transfer of ownership in closely held companies largely de-pends on the interpretation of the prerequisite, equal or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.The ruling made by the Supreme Administrative Court in RÅ 2010 ref. 11 changed the concept of equal or similar activity. The ruling lead to that the shares in a closely held com-pany was qualified due to that the capital from the original company had been transferred to the operating company. According to the ruling the original company had been split into several companies, thus was the companies considered to carry out equal or similar activity.

AbstractThis text deals with one of the preschool everyday routine chores, and the phenomenon I have chosen to investigate is the hallway situation. The purpose of the study was to see if the hallway situation offers good communicative interactions between children and teachers, and investigate if the teachers use special strategies to make the hallway situation work. The method of this study was survey, qualitative interviews and observations. The three methods have deliberately been selected to best suite and reply to the different issues.Today?s groups of children in preschool are very big, and some of the preschools are not adapted to these large groups of children that we have today.