Svolder AB har gjort helt rätt då de har valt att utöver den vanliga årsredovisningen också presentera en redovisning enligt IAS 39, då detta har gett en mer rättvisande bild av företagets resultat och ställning. Svolders resultat har blivit mer volatilt med IAS 39, än med ÅRL som grund. Ett företag som vill praktisera IAS 39, men vill ha kvar visst mått av försiktighet skall välja att redovisa de orealiserade värdeförändringarna över balansräkningen. Då kommer företagets resultat att bli mindre volatilt än med samma redovisning över resultaträkningen. På grund av den osäkerhet som råder om hur fonden för verkligt värde skall redovisas vilvill vi råda företag att avvakta tydliga rekommendationer för detta redovisningsalternativ..

The European Union is struggling to maintain democracy and tries to increase the participation among the citizens in Europe. The European Citizens? Initiative, ECI, is a platform established by the European Commission to allow citizens to propose new legislation. ?Water and sanitation are a human right! Water is a public good, not a commodity!? is the first ECI that has met the requirements.

The main object for this thesis is to study how students in library and information science at Högskolan i Borås search and valuate documents in the process of writing a paper. The study is based on a series of interviews with 12 students. Our methodology is also based on studies of their final product. The goal of the study was to map out how the students make their decisions during their search process. We studied the students use of search words, relevance judgements and how their need for information changed trough out the writing of their paper.

The purpose of this paper is to analyse, identify and clarify:- The integration of music and brands in commercials that are created for television, cinema or internet,- The effects that this integration has for the involved parties and the movie that is being created.Music is a big part of today's society and advertising is a big part of people's everyday lives. It is therefore natural that music in advertising can have the power to affect, attract, influence and interest human beings. We think that the music in commercials is a fascinating subject to study because the phenomenon is relatively unexplored in the academic sphere. The knowledge of the synchronization process of music and commercials is also becoming increasingly important for involved parties to understand and manage. The essay is developed through a qualitative methodology.  We have conducted six interviews, with different players who all have extensive experience and knowledge about the chosen topic.

Title: The significance of small talk on leadershipDate of seminar: 13 October 2010Course: Bachelor paper in Business, in Organization, 15 ECTSInstitution: Swedish Business School at Orebro UniversityAuthors: Linda Andersson & Ebba HallbergAdvisor: Gabriella WennblomPurpose: The purpose of this paper is to identify and describe how leadership is affected by the small talk, with these three managers. This with the manager?s perspective as a starting point, within the three services we examined.Research methodology: This paper is based on a qualitative method. Targeted open interviews were carried out with three respondents. Literature in the organizational field has been searched through to give a base for the study.Theoretical framework: This paper uses the theory of communication, the theory of leadership and the theory of small talk.Conclusion: The conclusion we make is that the small talk makes it easier for the modern leadership, this is because the small talk, among other things, allows the manager to spread information and to avoid misinterpretation, and that the manager become more involved in the company.Keywords: Communication, small talk, leadership.

Supervision has a strong impact on students` professional development. It is during clinical education that students will receive help in linking theory and practice. This study aimed to describe the meaning of good supervision among nursing students in clinical practice. A qualitative design was used. Nine nursing students in western Sweden, who had all experienced good supervision in clinical practice, were interviewed.The interviews were analyzed using a descriptive phenomenological methodology.The meaning of the phenomenon, good supervision in clinical education among nursing students, was shown as the students were gradually piloted to increased responsibility.

Our common future involves many important challenges. People and nature need to improve the relationship in order to reach an ecologically sustainable development. In a society where consumption of products steadily increases, the consumer awareness about social and environmental issues connected to the products becomes an importent factor. More and more companies choose to work more actively with these issues and more and more products get labelled by some of the eco labelling organisations. From the cradle to the gate means that a study has been done on a part of a products life cycle.

Purpose: The purpose of the essay is; to explain and clarify how the company is acting to lead members in social media to achieve valuable external communication. The authors believe that it is important to act with credibility and quality in social media, to accomplish long lasting relationships. When employees communicate with consumers their conduct is relevant to the company's credibility.Methodology: An inductive approach has been used for the empirical data collection since the authors have been studying the reality without existing theories. A qualitative research method has been used for collecting the empirical material. Primary data was collected from telephone interviews with seven companies, active in social media.Conclusions: The study shows that the power of employees? can be used when designing strategies for social media.

What amount of knowledge of guitar playing can be expected after completing upper compulsory school? A qualitative research involving three different music teachers provides their view of knowledge. Their expectations have been compared to a quantitative research involving 58 upper secondary students from the social sciences programme. The idea is to compare their pedagogic intentions to the pedagogic realities of music teachings.The study shows a clear advantage for students who has attended some form of external music tuition as well as for those students who have someone in their families who play an instrumentIf the knowledge primarily is due to extracurricular activities perhaps there is time for a reformation of the music subject so that all may enjoy the education, not merely those who already possesses a curtain amount of knowledge...The experience must not be allowed to submit to the vast forests of chords, by doing so one misses the purpose entirely.

By studying literature concerning design, didactics and reflection, and complementing those explorations with interviews with experienced design educators, this thesis challenges the idea of aesthetic media education being purely aesthetic in its characteristics. Drawing from their own experiences as a media aesthetics educator and an industrial designer, the two authors argue that the work flow used within most fields of design, commonly known as the design process, might provide a suitable didactic alternative to a field of education lacking relevant methodology. The literature study offers a better understanding of the design process and how it may be defined and viewed within an educational context. The interviews provide a more practical insight into the world of design education. The result shows that the design process as a didactical method theoretically offers both elements of critical thinking as well as direction and frames for students lacking aesthetic and artistic experience.

The aim for this study was to describe Social Physique Anxiety and Self-Efficacy in the school year of 7 and 9. To that the aim for this study was to describe if there was differences between girls and boys, but also between the school years, when it comes to the estimation of Social Physique Anxiety and Self-Efficacy. The method for this report was of statistic design, with a deductive methodology who was analysed and presented in. The empirical material was collected thru questionnaires where the level of information was of quantitative characteristics. The results from this study showed that girls estimate higher Social Physique Anxiety then the boys, in school year 7 and 9.

Tidigare forskning har visat att individer tenderar se sig själva mindre sårbara än genomsnittet, vilket gör att man utsätter sig själv för ett stort risktagande. Syftet med studien var att undersöka om de individer som ser sig mindre sårbara än andra är de som påverkas av reklam och manipulation. I undersökningen deltog 183 studenter, 122 kvinnor och 61 män. Tre olika mätinstrument kombinerades i en enkät. En reklamannons med tillhörande frågor, utarbetad i samarbete med en reklambyrå, ett instrument som mätte en individs Need for Cognition samt ett tredje för att mäta hur sårbar personen såg sig i jämförelse med genomsnittet.

The research in this thesis attempts to understand what happens when children (3-6 years of age) interact with each other in the context of free play in two pre-school settings when adults are not involved. The aim of the study was to get a closer look at how children create relationships and how they protect and defend their interactional spaces. Data was gathered through ethnographically inspired methodology, using video observation to capture the everyday interactions of the children. Results were analyzed using a phenomenological approach to peer cultures. Previous research suggests that it is very important for children to maintain their interactions with peers and gaining access to play.

Purpose: The purpose of this master thesis is to investigate how a pricing capability can be developed on a general as well as on a practical level in an industrial company working on the international business-to-business market. Methodology: We have conducted a case study of the work on pricing at Triton. After mapping the events we have evaluated the results. We have conducted interviews with people with information concerning Tritons work in the Pricing area. Theoretical perspectives: The theory includes organization and structure, pricing for the market with emphasis on transactions and theories on how to understand the customer.

Syftet med detta arbete är att ta reda på hur och om pedagoger anser att de arbetar med lek i förskolan. Våra huvudfrågor var: Hur anser pedagogerna att de arbetar med lek i förskolan? Vilken betydelse har lek för barns lärande? Vi gjorde en kvalitativ undersökning där vi intervjuade 12 olika pedagoger i olika åldrar och av olika kön. Vi använde penna och papper som instrument för att dokumentera vad som sades. Vi belyser olika teorier om lek i förskolan av teoretiker som Fröbel, Piaget, Knutsdotter Olofsson, Lillemyr med flera. Vi valde att fördjupa oss i pedagogens roll i leken, skillnader mellan pojkar och flickors lek, definitioner av lek samt vad barnen lär sig genom lek. Slutsatsen av arbetet blev att pedagogerna använder sig av lek i sitt dagliga arbete på förskolan.