The purpose of my study was to visualize how teachers works with multilingual children in pre-school, the methods used to stimulate and develop primary and secondary language and how teachers does see second languages development with the help of the primary language. The study consists of qualitative methods in form of interviews which are made with four teachers who work within the pre-school. The findings during the collection of data (interviews) are going to be connected to the relevant literature on the subject I have chosen.The result showed that the concrete materials are used to stimulate and develop primary- as the secondary language and that the teachers have different opinions on secondary languages development with the help of primary language even if the primary language seems to be an important asset of all teachers that I interviewed..

This paper aims to find out what lex Sarah is and how the process looks like when it comes to the investigation, from reporting to registration to the IVO, the inspection of health and social care. Who investigates, the objective of the lex Sarah and how many cases of reports that comes to registration from the year between 2010-2014. Which legal consequences it can be for an employee who has been notified is investigated also. Previous research only deals with freedom of speech, criticism and the complaint goes to the asset, and because of that, this paper focuses on individual cases where employees ' perception of a lex Sarah-registration gives a psychosocial approach. The paper is limited to a municipality where statistics are retrieved and a comparison at a national level is performed.

This study aims to measure the effect of accounting conservatism and to identify thebusiness activities causing firms to undervalue owners? equity. To estimateaccounting conservatism, we have followed the hypothesis that no firm over time cangenerate a return greater than its cost of equity, i.e. CAPM. Thus, if a firm in factgenerates an excess return over time, we assume that the excess return is an estimateof accounting conservatism within that firm.The hypothesis originates from the corporate valuation model ?Economic ValueAdded®? which tries to adjust for accounting bias.

SyfteSyftet med denna uppsats är att analysera vilka effekter införandet av internationellt gällande redovisningsregler har på den svenska redovisningen. Detta ska belysas genom studerandet av hur IAS 38 har påverkat redovisningen av varumärken.MetodStudiens kommer att bedrivas med en kvalitativ ansats där datainsamlingen kommer att ske genom intervjuer och skriftliga källor.SlutsatserStudien visar att implementeringen av IAS 38 ej görs på ett enhetligt sätt och att inte samma metoder för att värdera varumärken används av företagen vilket skapar problem med jämförbarheten mellan olika företag. Vidare visar studien att varumärken är en av de vanligaste tillgångarna som identifieras vid förvärv och att företagen oftast överväger en särskiljning av varumärket från goodwill vilket visar att implementeringen av IAS 38 är på god väg. Slutsatser som dras av studien är att det kommer att krävas tid och även en specialisering inom revisionsbranschen för att implementeringen av internationaliseringen ska få full effekt, vilket är att skapa enhetlighet, jämförbarhet och ett rättvisare värde på företaget på en internationell nivå..

Med företagets kapitalstruktur avses den mix av eget kapital och skulder som används för att finansiera företagets tillgångar. En faktor som anses påverka valet av kapitalstruktur är den typ av tillgångar som företaget har. En hög andel immateriella tillgångar är förknippade med en lägre skuldsättningsgrad. Syftet med denna uppsats är att undersöka om det finns ett samband mellan andelen bokförda immateriella tillgångar och skuldsättningsgraden hos svenska börsnoterade företag i IT-branschen. Ett delsyfte är undersöka om det finns något samband mellan affärsrisken samt företagens storlek och skuldsättningsgraden.

This paper describes the Swedish reconnaissance squads in the engineer battalions, their equipment, tasks and organization. An analysis is made to compare the present weapons and fire power of the reconnaissance squad with an extended weapon alternative. The analysis focuses on the abilities effect, protection and movement in different situations typical of a reconnaissance squad.The facts that are presented in this paper are mostly founded on the new field manual FältarbR Dyktjänst 2007, which regulates much of the reconnaissance activities. The aim of this paper is the making of a contribution in the developing progress of the new field manual and the reconnaissance squads in Swedish engineer battalions.The result of the analysis shows that the extended weapon alternative would be an asset..

This thesis gives an introduction to securitization in general and the tranching of collateralized debt obligations in particular. It does this by using a firm-value model to simulate the underlying portfolio via monte-carlo simulations.The simulations in turn give a loss-distribution from which the various tranchings of the CDO?s are derived. To get an understanding of the influence of different variables involved in the tranching the simulations are repeated several times where the portfolio variables are changed to generate different tranchings. This to give a understanding of the influence different variables have on the tranching and consequently risks involved in CDO?s in particular but also general risks and problems of securitizations..

The aim of this thesis is to investigate how a valuation of a company preceding an acquisition can be affected by the fact that a strong brand is attached to the target company. Techniques to value a company and theories of brands are well developed, but the link between them is partially missing even though the needs to value brands have increased. A case study of five Swedish acquisitions is conducted to identify possible complicating and simplifying factors and how these are handled in the context of a valuation of an acquired company with a strong brand. Important findings are that a decreased volatility of future earnings can lead to more accurate prognoses and valuations due to the existence of a strong brand. A strong brand can, on the other hand, also make the valuation of the target company more difficult due to the fact that it is a subjective asset which increases the overall risk of the company.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

Bakgrund: Enligt Gauffin & Nilsson råder det ingen enhetlighet för hur immateriella tillgångar redovisas i samband med företagsförvärv. IFRS 3 infördes år 2005 och innebar stora förändringar för företagen avseende redovisningen av immateriella tillgångar vid företagsförvärv.Syfte: Då mycket tyder på att det inte råder någon enhetlighet i företags sätt att redovisa förvärvade immateriella tillgångar, avser denna studie att granska tänkbara bakomliggande faktorer till de skillnader som existerar. Studien vill finna eventuella skillnader mellan företagen och vidare utreda vad skillnaderna kan bero på. Med företag avses utvalda företag som nyligen gjort företagsförvärv.Metod: Studien baseras på en kvalitativ forskningsmetod bestående av intervjuer med företag som nyligen gjort företagsförvärv samt intervjuer med revisorer.Resultat: Studien har identifierat fyra tänkbara bakomliggande faktorer till att det inte råder en enhetlighet i redovisningen av immateriella tillgångar vid företagsförvärv: Definiering, Identifiering, Värdering och Vägledning..

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The purpose of this study is to analyze and specify the characteristics of servicescapes in the hotel industry and its role when building a brand. Further, the aim is to put forward how Management in this sector strategically utilizes the location to manage the staff in order to help build a strong lasting brand. To fulfill our purpose we have targeted one overall question - What purpose does servicescape have when building a solid brand name in the hotel sector?In today?s society brands play an integral part in influencing our buying behavior and are now considered to be a new business tool to communicate a business trough. Also services have become a widespread phenomenon, which is seen as a competitive tool not only for companies in the service sector.

The objective of this thesis is to examine the capital structure of Swedish small and medium sized enterprises (SMEs). Accounting data from Swedish game developers, combined with the result from a survey, is used to examine their financial conditions and capital structure decisions. We find that non-debt tax shield, firm size, growth opportunities and age are, to various extents, the determinants of capital structure in the game industry, while effective tax rate and asset structure have marginal effects. Our study also implicates that most of the existing capital structure theories can explain SMEs leverage decisions to some extent; however, some adaptation is needed to fit these theories into the SME context. Additionally, we find the existence of a financial gap in the game industry which might need efforts from both demand side and supply side to eliminate..

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' Intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.