AbstractThe aim is to find out the teachers´ different point of views regarding what and why it´s important to teach children about the human body and in what way educationists can teach this knowledge. Seven teachers are asked, through qualitative interviews, about their point of views on teaching the human body in pre-school.The teachers don`t seem to reflect upon the subject, which shows that a development of knowledge needs within the area.Fist of all the children´s spontaneous questions direct what the educationists talk about with the children. The most frequently mentioned questions are about the circulation of the blood and the digestion organs. The teachers think it´s important that the children get knowledge about the human body in order to get a better opinion of their own bodies and themselves. It´s also important because this is the basis of other kind of knowledge, for instance the knowledge about animals..

This report describes the development of a RESTful web service for mobile applications. The web service makes resources from an existing system called kompetensdatabasen ("the competence database") available. Kompetensdatabasen holds information about the capabilities of consultants and about assignments carried out at the IT consultant business Nethouse AB.The web service was developed according to the principles of REST and ROA (Resource Oriented Architecture) which puts focus on making resources available. The resources are made available through the HTTP protocol and the methods associated with it. This means it was designed to use the same technologies as the world wide web.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Previous studies have shown that economic sanctions have adverse effects on the level of human rights in sanctioned countries. The focus of research on the effects in sanctioned countries has left the question of whether economic sanctions can have a regional effect on human rights levels in countries not sanctioned in the same region. Therefore, this essay has sought to investigate if economic sanctions aimed at an individual state have a regional effect on the level of human rights in countries not sanctioned within the same region. A previous study found that economic sanctions in Latin America positively affected the level of human rights in non-sanctioned countries within the same region. This essay has examined whether the same result can be found in a region with a different level of democracy.

The fundamental freedoms and human rights is something the countries, and its citizens, of theEuropean Union more or less take for granted. However, in recent years these rights have become atopic of discussion in the way that a debate about the Islamic headscarves has developed. Thisdebate has resulted in that a number of countries, including France, have taken legislative measuresto ban clothing that fully covers ones face. Out of these bans a discussion has arisen concerning thefundamental freedoms and human rights. These burqa bans, as it is labeled in the pubic debate, havebeen accused to wrongfully limit the individuals freedoms and human rights.This study therefore has the aim to analyze these burqa bans in relation to the European Union,United Nations and the Council of Europe?s general declarations concerning the fundamentalfreedoms and basic human rights.The main result of this study shows that these bans in fact is not a proportionally restrict in thefundamental freedoms and human rights.

AbstractAs human beings, we are all governed by our innate instinct that to kill another human being, or to just inflict pain on another, is to go against what makes us human. Still, it happens every day, far and near. Some of these killings happens in war-like situations, where atrocities against humanity occur. The international community has since the founding of UN in 1945, a duty to intervene where crimes against the human rights occur. This is a difficult task, because, in order to intervene and help those in need, the situation might postulate states violating states sovereignty.

Nyckeltal är alla de relationstal som är intressanta och var och en bestämmer själv vad som är intressant (Catasús et al. 2001). En del nyckeltal är ett måste för organisationerna att redovisa på grund av att de regleras av svensk lag medan andra nyckeltal tas fram på grund av eget intresse. Det finns många grupper av nyckeltal men den här uppsatsen behandlar enbart de så kallade personalnyckeltalen. Personalnyckeltalen är en del av den personalekonomiska redovisningen (Gröjer & Johansson 1991).

Nyckeltal är alla de relationstal som är intressanta och var och en bestämmer själv vad som är intressant (Catasús et al. 2001). En del nyckeltal är ett måste för organisationerna att redovisa på grund av att de regleras av svensk lag medan andra nyckeltal tas fram på grund av eget intresse. Det finns många grupper av nyckeltal men den här uppsatsen behandlar enbart de så kallade personalnyckeltalen. Personalnyckeltalen är en del av den personalekonomiska redovisningen (Gröjer & Johansson 1991).

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Jag upplever det som att dagens samhälle är i ett konstant läge av förändring, vilket borde medföra att de företag som finns ute i samhälle måste befinna sig i ett konstant läge av anpassning. Utifrån det undrar jag hur företagen kan klara av att hantera de mänskliga resurserna samtidigt som de måste klara av den föränderliga omgivningen. Jag har därför valt att undersöka personalhanteringen på tre företag inom samma bransch för att fastställa ifall personalhanteringen utvecklas åt liknande håll. Eller om företagen utvecklas åt helt olika håll utan några likheter. De företag som jag undersöker lyckas uppenbarligen med konststycket att anpassa sig samtidigt som de hanterar sin personal och det jag är intresserad av är hur lyckas de med en sådan balansering.Mitt syfte är således inte att hitta ett gyllene snitt för personalhantering utan om möjligt finna liknelser mellan hur de företag jag kommer i kontakt med hanterar personal.

The purpose of this study is to identify and analyze how resource-based strategic choices can create can create sustainable competetive advantages. The study examines whether Daniel Wellington has competitive advantages and how those in that case have been achieved. The results of our study can hopefully help case company to get a deeper insight into the relationship between strategic resources and sustained competitive advantage..

Kurs/nivå: Kandidatuppsats, Enterprising and Business Development, C- nivå, 2EB00E, VT 2012Författare: Niklas Fridman & Jonas PerssonHandledare: Lena OlaisonExaminator: Richard NakamuraTitel: Employer Branding i Kina: Vad ser kinesiska studenter som attraktivt vid val av arbetsplats?Nyckelord: Employer Branding, Human resource management, Kinesisk management. Bakgrund: Allt fler företag etablerar sig i Kina och en förutsättning för att lyckas är att rätt personal driver företaget framåt. Västerländska företag upplever att kompetensen är svår att finna och behålla inom kunskapsbaserade tjänster (knowledgework) vilket skapat problem vid etableringar i landet. Employer Branding är ett vedertaget begrepp i västvärlden som hjälper företag att attrahera personal, forskningen är inte lika utbredd i Kina och det finns ett behov för att kunna attrahera och behålla kompetent personal på plats i landet.

I denna studie undersöks chefers uppfattning om vad som attraherar, behåller och utvecklar dem med deras arbete. Syftet är att analysera deras uppfattning av IKEA som arbetsgivarvarumärke samt se hur uppfattningen förändras under deras anställningstid. Bakgrunden till studien baseras på samspelet mellan individ och organisation samt forskning om begreppet arbetsgivarvarumärke. Studien genomförs med en kvalitativ metod och en konstruktionistisk ontologisk utgångspunkt. Empiri samlades in genom sex semistrukturerade intervjuer med chefer på IKEA Jönköping.