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.

The objective of this graduate work is to gain a better understanding in how pre-school educators are able to work with music in their pre-school activity to promote child development. We also want to enlighten possible factors for the development of children based on music and to form our own ideas of whether teachers choose to apply music in their didactic practice or not.The point of this essay has been to attempt answering on what importance music makes for children's development and learning in pre-school, and how teachers could work with music in pre-school in order to promote children?s development. Our data consists of six interviews and two observations realized at a pre-school in Södertälje.We took heed from the theories laid out by Lev Vygotsky's which describe four different levels of development that includes educational development in social interaction between teacher and child. Our choice of this theory is inspired by our seeking deeper understanding of Vygotsky's theory´s application to the aesthetic approach in the interaction in meaning making and learning.The result of our study confirms previous theory and research in that music as a form of expression has a major impact on children's development.

Earlier studies shows that democracy within the preschool is an important and on-going work, but could implicate certain consequences. For example that goals regarding democracy and influence in the preschool, rarely is done in practice but instead remains just words on a paper. It could also mean that the pedagogues lack education and knowledge within the area, but also how they react to the influence of children. Preschool is expected to be a place for all children, no matter what luggage the child is carrying. The luggage is filled with the life experience, the personality and in this case the needs that the child has. The needs could be anything from nearness to physical and psychological disorders that requires more pedagogical attention.

This paper explores the emic use of ?Internet trolls" and trolling behaviour in one specific Internet community. The findings are compared with, and put in relations to the conventional definition of Internet-trolls as individuals who deliberately, typically anonymously, antagonize other users of online common spaces.A forum dealing with matters of relationship issues in the Swedish online community Message Board of Familjeliv.se, was the subject of field-work that provided the basic empirical material for the research; three comparable threads on the subject of infidelity. These could all be said to contain suspected trolling, and such suspicions were also ascribed participants throughout the discussions. The analysis was undertaken mainly in terms of quality of narrative, performance and interaction.A comparative method and a genre analysis out of a holistic and functionalistic perspective is used to shed some light on how forum participants organize themselves and steer narratives towards desired outcomes.

The aim of this thesis is to explore and outline the cataloguing of sound recordings at two main Swedish audiovisual archives, The National Archive of Recorded Sound and Moving Images Statens ljud- och bildarkiv, SLBA and The Grammophone Record Archive of the Swedish Radio Sveriges Radios grammofonarkiv and its data base GAMBA. As non-book, non-printed, material in many ways differs from printed material, the institutions that deal with this kind of material have often developed their own rules for the cataloguing of it. The general codes for cataloguing, AACR2 and KRS, are insufficiently suited for audiovisual material. That is the reason why the IASA Cataloguing Rules, presented in this thesis, have been created. After the presentation of the IASA rules the problems of accounting for important sections of the catalogue record are discussed such as title, statement of respeonsbility, performers, physical description and notes.

According to the Employment Protection Act, the permanent employment is the main condition of employment in Sweden. Nevertheless, nowadays a large number of employers choose to apply other conditions of employment than the permanent employment in their businesses. The rapid technical development and the demands for shorter perspective investment in companies on the Swedish labour market have started the requirement for a more flexible workforce. On-call employment is one of the conditions of employment that is increasing the most. This condition of employment is adjusted by the parties on the labour market.

Syftet med denna undersökning är att få ökad förståelse för bedömningsprocessen vidansökan om socialbidrag. Även önskas en ökad förståelse för handläggarnasbeslutsmotivering och bedömning i klientärenden och om könet på klienten är en avgörandefaktor. För att uppnå syftet har en kvalitativ vinjettstudie med ett identiskt typfall presenteratsendast med en variation, klientens kön. Studien har genomförts på enheten för ekonomisktbistånd i Gotlands Kommun och fjorton av de tjugo handläggare som arbetar inom dettaområde i kommunen deltog. De sex som inte medverkade befann sig alla på utbildning.Studien kan sägas ha hög reliabilitet då respondenterna svarat individuellt och inte underpåverkan av annan person.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

In a press release from the Swedish church it says that the pressure from people who are in need is increasing on the deacons in Sweden and that it?s getting higher each year. This study contains the search of knowledge about the deacons of the Swedish church, if they actually feel an increasing pressure and in what way, how they are handling the possible pressure from people in need, if that pressure is too high and if the deacons feel that they can assist the people seeking their help. The study also aim to provide more knowledge about the deacons experiences of the opportunities and boundaries (or obstacles) they meet in their line of work and how they handle the boundaries when/if they can?t provide the help that the people need.

The purpose of this study was to examine whether the degree of discipline in social services may be the reason why more children are evicted in one municipality in Stockholm, compared to another. Since our purpose was to study the degree of discipline in social services work with eviction cases where children are concerned, discipline is therefore a central part of the study. The interest in the subject arose from our prior understanding that social services approach to discipline may affect the extent of evictions. In order to answer the study?s question at issue, a qualitative interview was conducted to create an understanding of the discipline and a vignette study was conducted to compare the social workers assessments in two municipalities in Stockholm, Högstad and Lågby.

Rättsläget vad gäller beskattningen av FoU-samarbeten i enkla bolag synes i vissa avseendenvara oklart. Trots detta har inkomstskatterättsliga implikationer av FoU-samarbetenmellan företag inte behandlats i någon större utsträckning i doktrinen. Tyngdpunkten idenna uppsats ligger på den resultatfördelning och de förmögenhetsöverföringar som kanuppstå i samband med FoU-samarbeten och de tänkbara inkomstskatterättsliga effektersom de för med sig. Vid en belysning av dessa transaktioner har vi funnit att det finns ettbehov av klargöranden för hur dessa skall behandlas inkomstskatterättsligt.Utifrån vår studie framgår det att samarbetsavtalet får en avgörande betydelse för beskattningeni enkla bolag. Den rådande uppfattningen synes alltså vara att ett bolagsavtal kan haskatterättslig verkan avseende inkomstfördelningen utan att en äganderättsförändring behöverske.

There is no further training in management in teacher education programs, which can create uncertainty among teachers in terms of management. According to the curriculum, the teacher should base it on a democratic approach, but how does it look in real life? The purpose has been to investigate how practicing teachers perceived management and their own leadership style, whether they made conscious choices and if so, whether they then had any purpose in their leadership style. Teachers' views of a good leader and how much influence students have on the teaching, enter into these issues.The survey is based on a qualitative research approach, based on interviews with four active teachers. Although observations were made they did not play any major role in this investigation.

SammandragStudien omfattar ämnesområdena operativ miljö i instabila stater, tillsammans med militär operativ och taktisk logistik. Eftersom den operativa miljön och också syftet med det militära maktmedlet i viktiga avseenden är särskiljande vid stabiliseringsoperationer, i jämförelse med reguljär krigföring, innebär detta att även anpassningsbehoven för logistiken förändras.Syftet med studien är att beskriva och analysera hur logistik kan utformas vid stabiliseringsoperationer, för att därefter teoretiskt bidra till en logistik som är anpassad för de generiska dragen i denna typ av operativ miljö.Empirin till studien är framtagen från västerländska operativa och taktiska stabiliseringsdoktriner och teorin är hämtad från Moshe Kress Operational Logistics. Analysen genomförs med ett logistiksystems operationaliserade kriterier, och redovisar de framträdande anpassningsbehoven för varje skede i operationen.Resultatet visar att det framträdande behovet är att säkerställa kontinuitet i flödet, vilket förutsätter operativ flexibilitet. Undantaget är Secure-skedet där tillgänglighet, som i sin tur förutsätter överlevnadsförmåga, är det framträdande för att optimera logistiksystemet. En viktig slutsats är att Hold-skedet sannolikt innebär störst behov av anpassning och kapacitet i ett operativt logistiksystem, sett till operationen som helhet.Nyckelord: Stabiliseringsoperation, operativ miljö, logistik, Comprehensive Approach Antal ord: 17967 (18192).

Thesis Purpose: The purpose of our thesis is to explore different plausible scenarios concerning the future of the Swedish produce industry with regards to branding. Methodology: In order for us to answer the research question and fulfill its purpose, we have utilized a qualitative approach combined with of both an inductive and deductive theoretical approach. Our study is both explorative and speculative. Theoretical Perspective: The theoretical framework of our research is based upon Porters Five Forces and Competitive Advantage combined with Kapferers Brand Identity Prism and his ideas on Brand Innovation. Additionally, we have utilized the Game Theory.

The transition from paper to electronic journals in induces a major change in academic libraries. The library must focus on customising the service to meet user needs in order to compete with other actors on the market. This situation entails the need for a marketing and management approach in library organisations. Linda Ashcroft has in previous research focused on marketing of electronic journals. She has stated the importance of simplifying the user environment of electronic journals and the importance of regaining control over electronic journals from publishers and vendors.