IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The purpose of this thesis is to explore whether male kindergarten teachers perceive additional expectations from their surroundings (such as co-workers and parents). Furthermore, we aim to understand and explain how these expectations are related to gender norms and hierarchies in society, that is social constructions concerning what men and women should do and be like. In addition, the thesis aspire to understand and explain how these constructions relate to more specific social constructions about sexual molestations in kindergarten contexts and explore how these discourses influence male kindergarten teachers in their work including which strategies they use in order to cope with them.How do male kindergarten teachers perceive additional expectations from their surroundings?How do male kindergarten teachers perceive the effects and consequences of the social constructions about sexual molestations in kindergarten contexts? Do they use coping strategies in order to attend to the expectations projected on them, and if so, what kind of strategies? The thesis is based on a phenomenological approach and conducted through interviews with six male kindergarten teachers. The interviews were directed with an interview guide in hand while allowing for spontaneous input from the interviewee.

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 aim of this study is to understand which strategies helped women escape honourbased violence, by reading the autobiographies of seven women. Honourbased violence is a relatively new problem in Sweden, but it has existed for a long time. According to FN (2012) 5000 women are murdered every year in the name of honour. Honourbased violence is about maintaining the honour of the family. Womens sexuality is connected to men´s honour, and because of that they are not allowed to express it.

The purpose of this paper is to examine how the traditional airlines' strategies are affected by the low-cost carriers emergence and their business model and in wich ways they can achieve profitability. Furthermore we also want to examine the factors that affect the airlines' efficiency and competitiveness.The results of this study shows that the growth of the low-cost carriers have affected the network airlines' strategies as they, among other things, had to also lower their fares. This has forced them to revise their cost and efficiency in their entire operation. The result has also shown that the network companies can not come down to the same level of low costs as the low-cost carriers, and must therefore examine their ability to increase revenues instead. .

Abstract: The aim of this study is to investigate the attitudes towards the labour movement?s strategies, goals and organisational issues in Swedish Miners? Union?s (Gruvindustriarbetareförbundet, hereafter Gruv) paper, Gruvarbetaren 1917-1925.The theoretical starting point is Engels? view on the class state. This perspective turns the question of socialism and the way to get there into an issue of working class power over the state. Another theoretical perspective is the partition of the labour movement into a trade-unionistic branch, seeing unions as financial organisations of interest, and a pro-state one, considering unions as political organisations.During the period investigated Gruvarbetaren was quite radical and advocated a firm class struggle strategy towards employers. Since these were considered unreliable, class struggle was seen as the only way to better the conditions for the working class.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

Problem: De teorier om strategier som finns idag och som används kan synas vara föråldrade. Då information skiljer sig från de traditionella tjänster och produkter finner vi ett behov att undersöka hur vidare strategierna kan användas inom den mobila kommunikationen och den nya ekonomin. Syfte: Syftet med denna uppsats är att skapa förståelse för möjliga strategier som kan göra mobila tjänster lönsamma. Metod: Vi har använt en kvalitativ undersökning med ett positivistiskt angreppssätt. Genom en abduktiv ansats kommer vi att föra en diskussion genom teorin samt empirin.

This essay conducts a descriptive analysis of the ideas expressed by NATO´s official security strategy "Strategic Concept" from 2010 and the European Union?s security strategy "A Secure Europe in a Better World" from 2003. The purpose of this analysis is to examine whether the ESDP and NATO are compatible with each other when it comes to the role of security policy actor. To do so, I´ve chosen to analyse the actors' security strategies based on three dimensions. These dimensions are: Their view of the international scene, their views on cooperation and their views on how to reach security.

The purpose of this thesis is to explore whether male kindergarten teachers perceive additional expectations from their surroundings (such as co-workers and parents). Furthermore, we aim to understand and explain how these expectations are related to gender norms and hierarchies in society, that is social constructions concerning what men and women should do and be like. In addition, the thesis aspire to understand and explain how these constructions relate to more specific social constructions about sexual molestations in kindergarten contexts and explore how these discourses influence male kindergarten teachers in their work including which strategies they use in order to cope with them.How do male kindergarten teachers perceive additional expectations from their surroundings?How do male kindergarten teachers perceive the effects and consequences of the social constructions about sexual molestations in kindergarten contexts? Do they use coping strategies in order to attend to the expectations projected on them, and if so, what kind of strategies? The thesis is based on a phenomenological approach and conducted through interviews with six male kindergarten teachers. The interviews were directed with an interview guide in hand while allowing for spontaneous input from the interviewee.

The study has shown that retailers in the mid-price segment differentiate their brand through developing a strong company identity around the brand. The personality involves store atmosphere, merchandise and advertising. Larger companies have chosen to lay the responsibility on management level, which facilitates on store level. By controlling the strategies on a central level the company can make sure that the stores are steered in the direction that the company wants them to be steered in, and also that they follow the positioning-concept. The company can also devote its efforts to working with its core value, which is service.

In many of the world's countries, there is a national organization responsible for marketingthat country as a tourist destination. Through their offices, these organizations work towardsthe creation of effective strategies and a deeper understanding of local markets. Usingqualitative methods such as interviews, observations, and thematic analysis, we managed toinvestigate how the Czech and the German national tourist offices operate, and whatstrategies they are implementing to increase the volume of tourism. The study focused on theanalysis and comparison of the organizations' goals and communication channels.The results show that the investigated tourist boards operate in a similar manner with smalldifferences concerning choice of strategies and communication channels. These discrepanciescan be partly explained by differences in the organization's ownership forms and theconsequences that follow that fact.

AbstractThis thesis is centered on the economic condition and background of immigrants living in Sweden, with focus on Araby, Växjö. To guide us through this enormous work we formulated research questions, which are:Why have foreigners (immigrants) a greater risk of becoming economic vulnerable? How does economic vulnerability effect families with children?What strategies do families adopt under hard economic conditions? What strategies does the society adopt in assisting families, by economic aid, that are economic vulnerable?  Our sample was from a school where we administered an open ended questionnaire to selected students and we also had a comprehensive interview session with ten families in the community so as to have a complete picture of their living condition and how they think people are economically vulnerable.We concentrated on the causes, consequences and strategies of how economic vulnerability is handled by immigrants in Sweden. In our analysis we found out, though our respondents? answers, that the causes of economic vulnerable are background, language, priorities et cetera.

Möbius sequence is a rare condition where affected cranial nervesoften lead to speech deviations due to reduced oral motor functioning. Thisstudy aimed to survey speech deviations, compensatory strategies and selfperceptionof speech in seven people with Möbius sequence, and to linkthese to oral motor function and intelligibility. Additionally, the immediateeffects of smile surgery were investigated in one person. The abovementioneddomains were studied instrumentally, perceptually and throughstructured interviewing. All participants displayed reduced oral motorfunction.

The objective of this study was to describe and analyze some of the conflicts in the class room using solution strategies from a human needs perspective. This was done by a qualitative in-vestigation based on the observations of the participants.The query of how every day conflicts arise in the class room and their reasons.The result was analyzed using reference frame in human needs theory. The results showed that there were several reasons for a conflict and its solution. It was also shown that creating a nice atmosphere in the class room was a continuous effort and the strategies of the teachers in a conflict situation were different depending on the situation. Human needs theories assists us to analyze and handle conflicts in the class room..