During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

I och med att nyckelharpan blivit allt populärare, har den spridit sig över Sverige och även utanför landets gränser. Som nyckelharpsspelman och lärare på nyckelharpa, väcktes ett intresse för att undersöka hur nyckelharpans spridning ser ut under 2000-talet. Syftet är att få vetskap om hur och till vilka nyckelharpan spridit sig och vilka nya användningsområden den kommit att få. Undersökningen genomfördes som litteraturstudier med jämförelser av litteratur nära knutet till ämnesområdet. Resultatet av undersökningen visar att nyckelharpans spridning under 2000-talet främst skett genom olika medier där Internet spelat en framträdande roll. Den globala spridningen är betydande med nya utövare, främst i USA men även i flera Västeuropeiska länder.

AbstractHåkan Ljung: Förklassik för knäppinstrument. En studie kring en sonat för cittra av Johan Wikmanson. Uppsala universitet: Institutionen för musikvetenskap, C-uppsats för 60 poäng, ht 2005.My main purpose with this thesis is to highlight a piece of music written for a relative of the 18th century cittern. This sonata, composed around 1780, is a well thought composition written in a pre-classical style.  The composer of this music is Johan Wikmanson (1753-1800) who is mostly known for his string quartets, songs and piano pieces. Because of the importance for the music as a whole, one task is to reconstruct the second movement from severe errors. This was carried out by doing an overall analysis of the two movements themes, motives and structures.Since many arrangements for plucked instruments occurred by other composer's works, my second aim is try to tie this Sonate as an original version written by Wikmanson himself. As a part of my main purpose, the reader will also receive a short presentation of the Swedish cittern designed by the Royal instrument maker Johan Öberg the elder (1727?-1779) with a description of its connection with the manuscript. .

Children at the age of six, has since 1991 been allowed to start their tuition in the Swedish school system. Studies reveal that; the first school year (preschool) can be a stressful task dueto the new environment, new friendships and higher expectations.The purpose of this study is to describe and analyze how the teachers perceive their own role in the transitioning process from preschool to school. This purpose required a method of qualitative complexion and therefore qualitative interviews were used. The material is based on four interviews with four different teachers. The teachers were asked the same question considering; the transition from preschool to school from a pupil point of view, their own role in that transition and their opinions on different educational tools.

Problem. Sponsorship has increased continuously during the 21st century, however, at the same time the public interest of traditional promotion has been diminishing. The meaning of sponsorship is a very diffuse and therefore the concept needs to be investigated. Due to the multitude of sponsorship and its impreciseness about its financial value, it is difficult to evaluate sponsorship for companies, especially when there is a difficulty in choosing a decent method for evaluation.Purpose. The purpose of this thesis is to investigate the concept of sponsorship, motives for sponsorship and evaluation of sponsorship according to the theory and give empirical examples of how these areas are being managed by companies.Method.

AbstractThe overarching goal of this study is to investigate whether teachers of Swedish at upper secondary schools in Sweden feel that they know how to teach critical literacy, especially on the Internet, and also if they know how it is taught. It also investigates the difficulties teachers experience in teaching critical literacy. A secondary goal is to investigate the knowledge of critical literacy among students at upper secondary schools in Sweden. The study is based on quantitative and qualitative research. The research consists of two parts.

Today's planning strategy, densification of cities, makes it difficult for municipal authorities to find spaces to build preschools and daycare centers on. The Planning and Building Act , Chapter 8, § 9 states that " if the site should be developed with buildings that contain one or more dwellings or premises for after-school , preschool, school or other activities, it should be on the property or near it, enough free space which is suitable for play and being outdoors. " Each municipality has to define the expression enough free space and a number of municipalities have established guidelines for preschool and daycare centers concerning dimensions. The guidelines measure the number of square meters of free space per child with the aim of contributing to a qualitative environment. But the size is just one quality and the issue is how other non-quantifiable qualities are taken into account in the planning process. The paper compares three municipalities, Gothenburg, Malmö and Lund.

IT exist and are needed in larger organisations today, this creates possibilities for new applications. It has become more frequent with IT within HRM which has developed new concepts like e-HRM and HRIS which links IT and HRM together. We have through qualitative content analysis of interviews investigated how IT-tools affect HR-workmanship. The purpose is to create a basis for describing how employees experience their work with HR within a PA-system. The basis of the PA-system will then answer if it contributes or limits the employees and their activities.

In system development it is today increasingly common to use a model-based system development method. These methods that are suited for Agile work with simple and quick updates and implementations of new applications in systems conform to the requirements that are becoming more important today, namely more flexible and less expensive system that still maintain high quality and safety.A company that has been working with this type of system development method for a long time is Genicore AB, which also has developed their own tools and model language in order to better model the information management systems in complex and abstract operations. Genicore AB is trying to spread their method other developers and have therefore taken the initiative to start this study. The method is evaluated and tested by two students with relatively little experience in model-based systems engineering in order to gain a new perspective on how the method functions. The method has been applied to an educational activity in order to test it in a new domain, and this led us to our research question;?What criteria are of particular relevance in the implementation of a MBSD method on on complex businesses??Through literature reviews and interviews, we formed an idea of how model-based system development works from a theoretical perspective, and then continued to the case study conducted on the educational activities at the faculty of IT at University of Gothenburg.

For the company to work well, it is necessary with a good economy, a high qualitative production and a well working system concerning the environment: the whole cycle on the farm needs to be working. At the same time, debaters about the environmental impacts are also requiring higher demands for the dairy farmers and therefore also the management programs. Management programs for feed evaluation calculations have been more developed over the years. Big amounts have been invested in the new feeding system with NorFor, but no one seems to have asked the dairy farmers what they themselves want to spend their money on, and what they need help with. For the dairy farmers it is necessary that the whole company is controlled in the right way, and much more than just feed evaluation is included in this.

This thesis is a study of the history of cultural events in Norrköping from the Agriculturemeetings in 1897until today?s sailfestival, Sail Norrköping. The purpose is to see how the events have effected Norrköping as an eventcity, but also to examine the purpose with a cultureevent. The essay also discusses modernisation?s impact on society.

Confrontation naming is commonly used in speech and language pathology to diagnose neurogenic communication disorders and evaluate naming ability. The existing Swedish assessment instruments for adults consist of pictures depicting nouns. In this study, parts of the instrument An Object and Action Naming Battery were used, containing pictures depicting both nouns and verbs. The study?s purpose was to explore the degree of difficulty in the material, based on the naming of the participants, and examine whether different variables correlate with the results in confrontation naming.

The purpose of this study was to find out how SISU reason about cohesion with respect to its own operations, as sports consultants.There is no previous research on how sports consultants using cohesion as a pedagogical tool. However, there is research on cohesion linked to sport. Earlier research sees cohesion as a multidimensional phenomenon. This means that multiple factors determine the experience of cohesion. Such factors include how how-knit the team or group are, individual and joint objectives and that the individuals share common experiences.

This thesis work has been performed on request by SWT (Scandinavia WeldTech AB). SWT manufactures, develop and sell ready to assemble building systems for concrete rafter beam applications. The beams in this system consist of a u-beam that is welded to a flange. To be able to fill the beams with concrete there is holes in the beams top end. The holes are made in a ?punching machine?.  These holes are cut out and the remaining steel piece is bent down in the u-beam.

This report is about helping Q-Med AB in Uppsala to start its implementation of uncertainty of measurements analyses in their manufacturing department. Prior to this, the company relied solely on personal experience or did not take this uncertainty into consideration at all during different kind of measurements, which means that some of the processes that the company previously believed were within specified acceptance limits, will actually fail when considering these sources of uncertainties.Q-Med AB needed some sort of instruction to help the company, in a systematic way, to investigate different types of disorders that are affecting all kinds of measurements. This instruction includes a short summary about measurements and uncertainty of measurements in general and a detailed procedure about how these uncertainties are going to be handled in their daily work.The goal was to be able to use this instruction to systematically locate, eliminate (when possible) and analyze all kinds of disorders when measuring. Q-Med is using a lot of different types of instruments when measuring different types of quantities, including temperature, mass, pressure and density. This instruction will hereafter be used for every instrument, regardless of quantity and type of instrument.The instruction is tested through 4 different kinds of measurements, for mass, temperature and humidity.