A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The purpose with this thesis was to study the special pedagogical perspectives that stood out in documents written by the special teachers in preschool. In order to maintain the thesis research questions a text analysis was carried out on the document ?Handledningssamtal? that was used by the special teachers in their contact with the teachers in preschool. The documents were analyzed based in the special educational perspectives and the results and measures from the analysis were divided into three levels; individual, group and organizational level. Finally a study of the connection between the analysis and the measures was carried out and the result was reported in a typology schedule inspired by earlier research.

This paper aims to examine what reading books convey as normal for first grade children. The question at hand is to find out what children's reading books convey as normal within the context of intersectionality with a focus on sex, class, culture and "race". Text analysis of two reading books has been conducted, using discourse analysis with an intersectional perspective. In analysing the texts, selected sections from the books have been examined using the method of close reading. Within the context of intersectionality, classifications have been made and selected according to the categories sex, culture, class and "race".

This study examines how the Swedish newspaper G?teborgs-Posten presented Swedish identity in relation to the country?s referendum and EU-membership. By investigating the usage of the Swedish identity, related to EU-membership, the ambition is to conclude whether the newspaper was positive towards EU-membership. The empirical base consists of articles produced by G?teborgs-Posten from the first of October 1994 to the last day of January 1995.

Authors: Tobias Nilsson & Vedad LjeljakSwedish title: A case of a football club?s brand. En fallstudie om en fotbollsklubbs varumärke, ?Kall hjärna, varmt hjärta och rena händer?AbstractPurposeThe purpose of our study is to understand brand building of a Swedish professional football club. MethodThe method that has being used in the essay is a qualitative study where we have used semi constructed interviews to create a deeper understanding for brand building in a football club.

Youth culture and social problems associated with youth groups have existed for decades. We have chosen an explorative case study design to highlight young people's revolt against parents and society and how society has dealt with social problems of youth and how those were perceived. ?Raggare? were considered a major social problem in society. The material in the study comes from eight qualitative interviews and literature of previous research of the current youth culture.

The new cataloging code Resource Description and Access (RDA) provides a system of instructions for recording relationships between related resources by means of a controlled vocabulary of relationship designators. The purpose of this two years master?s thesis in Archive, Library and Museum studies is to examine the construction of this system, as well as its theoretical foundation. One theoretical point of departure is the necessity of operational definitions for consistent identification of bibliographic relationships. Another such point of departure is that the theoretical model on which RDA is based (the FRBR model) is not a complete description of the biblio­graphic universe, but merely a limited representation of a set of assumptions about that universe.The thesis first examines Barbara B.

The purpose of this study is to examine how two educators at a preschool that is located in a neighborhood south of Stockholm works with TAKK with children who has Down syndrome in a language promotion purposes. The aim is also to investigate what teachers think about using TAKK with children without special needs and children with Down syndrome.In this study, I used qualitative research methods. I've used both observations and interviews to get answers to my questions. The theories which I have used in this thesis is, socio-cultural perspective, including integration and segregated integration.In order to find out how the educators work with TAKK I have asked these questions:How do the educators work with TAKK with children with Down syndrome from a language development perspective?What do the educators express about using TAKK with children without special needs and with children who has Down syndrome?My conclusions to these questions are that the literatures I have read in many ways are consistent with how they work.

The study aims to gain insight into how social workers perceive their psychosocial work environment and examine whether this effects the performance of their duties. The study mainly addresses the shortcomings of the psychosocial work environment of Social Services and the implications it entails for social workers health and wellbeing. The psychosocial work environment includes physical and psychological factors therefore the study's interpretive framework consists of organizational theoretical and social psychological concepts and previous research on the subject. We examined the organizational and social psychological connections to social workers perception of their work environment with a qualitative approach. The empirical data was collected through interviews with four social workers in a municipality in central Sweden using a semi-structured interview guide.

Placed in an institution, what happens next? A study concerning how social workers handle the after-care of adolescents who earlier has been placed in an institution is written by Therese Wester and Sanna Sjölander Wirlöf. The purpose of the study is to understand and explain how social workers handle the after-care. This study is based on an organizational perspective since the after-care has been studied in relation to the structure of the organization and the laws and guidelines that the organization has to relate to. The method that has been used is semi-structured interviews with six social workers in different municipalities in Stockholm.

The aim of this thesis is to explain what actions Sweden and the international communities have been taking in terms of sexual and reproductive health and rights (SRHR) in order to realize the Programme of Action from the International Conference on Population and Development in Cairo 1994. In a theoretical perspective, donor countries and multilateral organizations are seen as interacting actors involved in global development cooperation. Through applying a human rights approach I will show shortages in terms of supplies to contraception, international agreement on the issue of safe abortions and a new era that comes with new rules for aid and development cooperation. In addition, for human rights to be realized there is the feature of accountability. Without accountability, SRHR cannot be fully respected, guaranteed and protected.

This work is based on qualitative interviews with four educationists who before their university studies lack education in their own field of work. The study aims to explore how higher learning influenced and affected these people. As a theoretical point of view the concept of implicit learning and Aristotle?s epistemological approach was used. The study gives an idea that the concept of knowledge is advanced and can go from practical experience to more theoretical understandings.

According to the directives of Lgr11, learning about Christianity should be an important part of religious education in secondary school (7th-9th grade) in Sweden. A school teacher must therefore have good knowledge of the field and of different aspects of the beliefs of the various Christian traditions.This essay is about how salvation is conceived of by two members of the laity in each of three different Christian traditions: the Syriac Orthodox Church, the Roman Catholic Church and the Church of Sweden (which is Lutheran). As a theoretical perspective for my analysis, I have chosen the official views of salvation of these three churches. That is to say, views of the members of the laity have been compared with the official views of the respective churches. It is thus a very limited qualitative study aiming at finding out how the views of the laity conform to the official creed concerning salvation and whether there are any differences here between the churches.

This bachelor thesis is about an ultrasonic sensor, implemented in a bubble chamber in Artis. The sensor consists of the piezoelectric sensor and an electronic control circuit. The control circuit consists of a programmable microprocessor, PIC18F2420 and a circuit, which sends the excitation signal to the piezoelectric sensor, and later receives the echo. This bachelor thesis consists also of a theoretical study, which examines different techniques of liquid level sensing in a chamber. The study discusses which factors are important in liquid level sensing and examine accepted methods.

The purpose of this essay is to analyse how and why culture and tradition is created and maintained within a minor student society at a Swedish university by looking at its history. The West Coast Nation student society provided the material which was subsequently analysed and three sociological perspectives were applied in order to give the study a theoretical base. In order to investigate the purpose of the society, durkheimian theories on functionalism were applied. Moreover, Bourdieu?s thoughts on social fields were used as well as Elias? theories on the established and the outsiders.