Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden.   Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007.Metod: Den kvantitativa metoden har använts för att genomföra undersökningen.

Vårt syfte med denna uppsats är att bidra till en ökad förståelse för hur lärande sker inom en projektgrupp och vilka sociala och organisatoriska konsekvenser lärandet får för arbetet. Vi har sett att olika sorters lärande uppstår i olika situationer och dessa leder till varierande former av kunskap. Kunskap värderas olika beroende på de antaganden som styr organisationen och högre värderad kunskap tenderar att uppmärksammas mer än annan kunskap. Relationer är en förutsättning för lärande och hur dessa uppstår och förändras beror på tre faktorer vi sett; trygghet, status och tid. Dessa tre faktorer påverkar i sin tur arbetetsuppgifter och arbetsfördelning i gruppen på olika sätt..

In this paper, the aim was to investigate how the Swedish subject is projected in textbooks for grade 6 and grade 9. The study was conducted based on the grounds that teachers need to be aware of the increasing expectations placed on students? literacyknowledge. To determine how well a textbook helps students to develop these skills, four textbooks? assignments have been analyzed using textual analysis based on learning theories, literacypractices and Swedish substance conceptions.

Från och med 1/1 2005 ka börsnoterade koncerner i EU tillämpa IFRS. Detta innebär bland annat att finansiella tillgångar och vissa finansiella skulder numera ska värderas till verkligt värde.Promemorians syfte är att studera förändringarna i finanisella tillgångar och skulder som påverkas av redovisningsprincipen IAS39, sett ur ett investerarperspektiv. Genom en kvalitativ fallsstudie undersöker vi IAS39 inverkan på nyckeltal för koncernen Ericsson.IAS39 har en negativ effekt på ROE på 0,3procentenheter, på ROCE 0,3 procentenheter och soliditeten påverkas negativt med 0,1 procentenheter både vid ÅRL och IFRS beräkning.Sett ur ett investerarperspektiv blir förändringen att värdet på en finansiell tillgång eller skuld blir mer rättvisande än värdering till anskaffningsvärde vilket ger en tydligare, mer transparent bild av bolagets finansiella instrument..

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

Vårt syfte med arbetet var att undersöka om läsning av skönlitteratur kan väcka en medvetenhet om och motverka mobbning. Vi valde att göra denna undersökning eftersom vi anser att skönlitteraturen är en outnyttjad resurs inom skolans undervisning och borde få en mer framträdande roll i undervisningen. Arbetet förankrades i skollagen, Läroplan för det obligatoriska skolväsendet, förskoleklassen och fritidshemmet (Lpo 94), kursplanen för grundskolan i svenska och tidigare forskning. Undersökningen genomfördes i två klasser bestående av totalt 37 elever i år 4. Den metod vi använde oss av vid undersökningen var intervjuer.

The porpuse of this paper is to find out how three teachers working in years four to six in a Swedish school say they use formative assessment and how they use it in educational practice, and if there is a difference in the use of formative assessment between year four, five and six. Formative assessment is the kind of assessment that aims to enhance the student?s learning, as opposed to summative assessment wich is intended only to summarize student?s accomplishments. To answer the purpose, I conducted qualitative interviews with the teachers, and observations in each of the teachers? classrooms.

Business valuation is something that is carried out on a daily basis and relevant to both small and large businesses. Valuations are often long and complex processes that may be difficult to understand, even for those who have received an education in the field. In this thesis, we try to create a better understanding of how this process works.   Since we are aware of many aspects of the theory behind business valuation, but very little insight into the practical activities, we have chosen a deductive approach, i.e. to go from theory to empirical data.   The conclusion is that the methods presented in the theory is largely used in practice, and that the process of valuation mighty seldom differ between valuations. For the seller to be able to charge a higher value for their companies, it is important to have knowledge of, and review the value-creating factors in the company.

It is important to understand the process of appraisal of a business in order to establish its value. The purpose of our thesis is to establish which methods and models are used when evaluating a business and investigate the factors that may affect the value and price tag of a business. We have used a qualitative approach by conducting both indepth interviews and a survey as well as reading literature within the field. The main conslusion in our findings is that the common practice of discounted cash flow is widely used when bestowing a monetary value for a business, and in order to raise the value a well established customer relationship was the single most important factor. As far as lowering the value, the answers were of such a wide spread that a single factor could not be attributed.

The purpose of this paper was to investigate how some teachers interpret, teach and assess listening strategies. Our investigation was based on interviews and a questionnaire answered by some year 9 English teachers. Furthermore, the aim was to study whether awareness and teaching of listening strategies are important for teachers in their everyday practice. The results indicate that the teachers interpret listening strategies as purposes for listening, such as listening for detail or the whole. The teachers do not explicitly teach listening strategies, and they do not assess them.

This study has been conducted on behalf of Vectura Consulting AB with the purpose to examine how different actors perceive the dimensions of sustainability and sustainable construction. The purpose is also to provide an understanding of existing barriers and opportunities for sustainable construction within the industry and exemplify with different directions for the actors in order to develop sustainability. The study has approach the research problem by using systems theory, developed by Checkland, to identify the relevant system. Other systems theories has been used as an theoretical framework in order to identify barriers and opportunities, which in this study are based on Hughes?s theory about reverse salients and salients.

The early 20th century saw the Church of Sweden (Svenska kyrkan) come under threat from the modernization of the Swedish society. As a reaction to this and a way to secure the survival of the church a number theologians came up with a theological framework for the folk church (folkkyrkotanken).The parish of Masthugget was one of the poorest in the entire diocese of Gothenburg in the beginning of the 20th century. This is where Gottfrid Klingner came to serve first as a pastor and later as the vicar for more than 30 years. In which way did his view on the church affect life for the inhabitants in his parish and how were his actions affected by the framework for the folk church? This paper shows that the practice of Klingner in Masthugget can be linked to many of the ideas associated to the folk church concept..

AbstractThis essay has as its purpose to discuss the current legal regulation of the concept of humanitarian intervention. The inconsistencies in the debate over the legal status of this concept, and the legal uncertainty it brings to the acts of states and the lives of their nationals is a motivating factor for the writing of this essay. However, it has been clear from the outset that the concept of humanitarian intervention is intricately connected to political and moral ideas and values. Thus, the attitude taken towards this doctrine will be highly dependent on the perspectives of the state, government or single author representing it.Following this starting point, the aim of this essay is not to present a single answer as to whether humanitarian intervention is, or is not, legal, but to research, compare and analyze the different arguments put forward in this subject in international law today. Hopefully, this will provide the reader of this essay with some insight into the sources of international law of today and how the principles of state sovereignty, non-intervention, the prohibition of force and the protection of human rights relate to the concept of humanitarian intervention.A frank overview of the UN Charter does not support use of force except in the case of self-defence or without a Security Council mandate.

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

Under vårterminen 2011 har jag studerat hur ett verktyg påverkar en arbetsprocess. Från en idé har ett projekt vuxit fram och två ljudbanker för musikproduktion har producerats, detta har gjorts möjligt genom att jag har studerat digital ljudproduktion på Blekinge Tekniska Högskola, där intresset för det som blivit mitt kandidatarbete, har väckts till liv. Mitt kandidatarbete har resulterat i två ljudbanker, den ena banken har fokus på digitala trummor medan den andra har fokus på synthar. Slutreflektionen berättar hur denna process har gått tillväga, och hur resultatet blev. Jag för fram för- och nackdelar av arbete i Dune, hämtar fakta från kända producenter inom elektronisk musik och bedömer det resultat jag har får.