Bakgrund: I finanskrisens spår har redovisningen genomgått en snabb förändring när detgäller upplysningskraven för finansiella instrument värderade till verkligt värde genom enomarbetad IFRS 7. Så väl IASB som FASB har länge arbetat med standards för redovisningav finansiella instrument med anledning av att dessa är en allt viktigare komponent iföretagens riskhantering. Historiskt har anskaffningsvärde varit den värderingsmetod som hartillämpats beroende på dess tillförlitlighet. Men i takt med att finansiella instrument handlasmed allt mer kan värdering ske med hjälp av prisnoteringar där marknaden är tillräckligtaktiv. Värdering till verkligt värde har därför allt mer blivit den metod som har förespråkatsav normgivarna.

This study, written in the form of an essay starts with the visualized narrative of a preschool preparatory training experience. The narrative illustrates a troubled conjunction between teacher and parent. The troubled conjunction concerns how long the preschool preparatory training should be. The objective of this study is to explore my own actions and with the outset of my professional role assess and learn what happens in this meeting.My question formulations are: How can I relate to parents with other expectations then mine? What kind of dialog can I hold with the parents?I closely monitor my experiences and my practical knowledge, objectively and meticulously.

AbstractMy purpose of the investigation is to enter deeply into the knowledge of the Individual plan of the development and to examine how teachers, pupils and parents look at the Individual plan of the development and the purpose of the Individual plan of the development in school. My question of the main problem in this investigation was to examine the expectation on the Individual plan of the development from teachers, pupils and parents and if the Individual plan of the development has been influence the cooperation of parents and the influence of the pupils also how and if teachers, pupils and parents apprehend some kinds of changes.The review of the literature begin with a closer study about our document of control, witch are the curriculum of the compulsory school (Lpo 94), The National Agency for Education General Advice for the Individual plan of the development (2005), a study of the development of the cooperation of the parents and the influence of the pupils under the years of research about it.I have in my investigation used qualitative interview in different forms like the ordinary interview, interview on telephone and focussed group interview with teachers, pupils and parents. The result of my conclusion from the investigation is that the information and the knowledge of the Individual plan of the development are important to be able to increase the influence from the pupils and a different cooperation from the parents in the development of the school with the Individual plan of the development. My examination is small and not generalised but I believe that it still can represent the attitude of the Individual plan of the development. The consequence of the investigation shows that pupils and parents have vague idea of the Individual plan of the development.

Water is vital for all life on earth. But it can also be dangerous, even fatal, if it is polluted water. 60 percent of child mortality can directly be deduced to dirty water. Not only developing countries are affected, even in the western world epidemics are breaking out by partake or bathing in dirty/polluted water.MIP, Molecularly Imprinted Polymers, is a biosensor technology that can provide faster and more reliable response than the current methods of water analysis. It is also cheaper and due to that more samples can be taken and analyzed.

BAKGRUND: En av våra snabbast växande folksjukdomar i dagens samhälle är demens. Individer med demenssjukdom besitter olika hinder därav bl.a. kognitiv påverkan eller kognitiv svikt, vilket i sig medför svårigheter av kommunikationsart. Detta medför vidare problematik kring identifieringen av smärtsymtom. SYFTE: Att undersöka hur sjuksköterskor bedömer smärta hos äldre personer med en diagnostiserad demenssjukdom.

The purpose of this study is to gain insight of four preschool teacher?s perspectives and reasoning in two different local if they working to counteract exclusion. The questions this study assumes are: How does the teachers in preschool reason about how they working against exclusion of children with diagnosis in the free game, if there are? How does the teachers reasoning about their methods and personal strategies they uses to include children with diagnosis in the free game, if they are excluded? How does the teachers reasoning about the diagnosis effect of these children?s social interaction with other children if the diagnosis became their identity? The method in this study to collect material about the teacher´s perspective on the subject is semi-structured interviews. The collected material has been analyzed and interpreted from a socio-cultural perspective.

Syfte: Att identifiera de problem och/eller svårigheter som uppstått efter införandet av IAS 39 och dess krav på att finansiella instrument ska värderas till verkligt värde. Metod: Uppsatsen har genomförts med hjälpa av en induktiv metod. Primärdata har samlats in genom kvalitativa intervjuer. Sekundärdata består av facklitteratur och vetenskapliga artiklar. Teoretiska perspektiv: Teorin om det institutionella tänkandet har använts samt Streek & Schmitters modell.

AbstractMany opinions are divided on what religious freedom should protect and the area is unexploredin preschool. Is it the parents, the child or preschool teacher right? The aim of the studywas to investigate Maria klasson Sundin´s concept and theoretical models of religious freedomfor children through three Swedish preschool settings and also how three teachers interpretsand expresses children's freedom of religion. Through a qualitative interview study theaim was to investigate how the concepts of religion, autonomy and freedom is interpreted andexpressed by the teachers so a picture through this three concepts can categorise the teachersin a model; freedom of thought, tradition and life interpretation model so a broader picturecan be made to understand how the children's freedom of religion is expressed in the preschoolsetting and how the teachers work. The Result showed through the analysis that themodels fail to categorise the teachers in any theoretical model but on the other hand the understandingof preschool teacher?s expression and interpretation of the concept of religion,autonomy and freedom showed both diversity and lack of knowledge on the subject mattersreligious freedom which fall within the child rights issues.

The purpose of my study is to examine how four teachers reflect on free play and controlled play in preschool. What are their reflects concerning free play, controlled play and children?s development and education. The main focus of this research is the experiences of the teachers and I compare their perspectives against each other regarding free and controlled play.To be able to realize this study, I propose the following questions:What kind of vision does the teacher have concerning free play and controlled play?According to the teacher, how does playing affect the children?Which development areas are affected by participating in the play?This is a qualitative study, based on interviews with four teachers from two different preschools.

The purpose of this essay is to investigate Swedish as a second language acquisition in a group of students with diverse culturul backgrounds. my intension is to find out if a dialogical posture in teaching with focus on the students earlier knowledge,experianses, thoughts and feelings, will contribute to a teaching enviroment where the students can express them selves and listen to each other. the teachers task is to help the students to explore their own thinking.According to the theoretical base of the essay, sucessfull second language asquisition occours in a meaningsfull context through dialogue and interaction between students and teacher as well as between student and student.I have used a qualitative method consisting in participating as a teacher in this group of second language learners during four lessons, observing, taking notes and writing diary. The teaching material used during the lessons was a book (fiction but based on a true story) and the dialogue in the group proceeded from the story we read together..

AbstractWhen I was a child my mother and I wrote a lot of poems, but in school we didn´t write poems at all. As a teacher I want to show the children the joy and happiness of writing poems, stories and fairy tales.The purpose of this report was to investigate the work with poetry and creative writing in my class and how the pupils experienced their own work/writing. I began with asking the pupils in my class a few and simple questions about poetry, then we made a diffrent kinds of poetry writing and a finally I repeated the interviews with the children. The poetry writing took place during six weeks under the spring semester.I found that as a teacher it is possible to work with creative writing and poetry in diffrent ways. The pupils enjoyed the writing and their opinions were that they had increased their skills in rhyming, writing and spelling, that they had learnt new words and to use their fantasy and that they had learnt a great deal of how to cooperate.KeywordsCreative writing, fantasy, poems..

The aim of the study is to investigate pupils? attitudes to and experiences of reading aloud by the teacher in grade 1. The study answers questions about how the pupils perceive the reading aloud, what they think they learn from it, and what books they prefer the teacher to read from. The study was conducted with the aid of semi-structured interviews with eleven pupils, six girls and five boys. The study shows that the pupils have a great deal to say about reading aloud.

The purpose of this essay is to describe what difficulties and challenges are for teachers of religious education at upper secondary school. The essay is written from a teacher's perspective, where the focus is on the teacher's perceptions of the difficulties and challenges of teaching religious education. The methodology for the collection of information was done through qualitative interviews. Previous research shows that one of the challenges in the teaching profession is the interpretation of the curriculum, and then which of those is correct. The essay shows that the biggest challenges that teachers experience in the subject of religious education is the students' prejudice against different religious groups, and also the difficulty of getting students to understand the purpose of what is being taught.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

The Changing Role of the Vocational Studies Teacher.