De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013.

Many companies choose to position themselves in New York. The city is one of the main cities when it comes to advertising. The competition is strong and for new companies, it is hard to survive on the market.In our thesis we have investigated how Swedish people, who open new advertising agencies in New York, should market themselves to be successful on the market in New York.To gain as much information as possible about this subject, we traveled to New York and interviewed three advertising agencies, who were started by Swedes, and also the Consulate General of Sweden, and Swedish Trade Council.Our investigation resulted in that the best way to be successful on the American market is to differentiate your work from what the market has to offer. By doing this potential customers may find your work interesting and thereby chose to work with your company..

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

AbstractWorking with students who have ADHD are today common in Swedish schools. Approximately 2-3 students per class have been diagnosed with ADHD and require greater demands on their teachers. The pupils have to be included and get the opportunities to develop in the way that suits the students best. The pupils themselves should not have to adapt to the school, it is the school that has to adapt to the pupils. The purpose of this paper is to examine how PE teachers work with students who have ADHD as they need to have adults around them that have insights on their special needs.

The term "Project" have become a growing work model that exist in almost all bransches. A project is a work effort made over a finite period of time with a start and a finish to create a unique product, service, or result. Science shows that time limitation has an impact on humans to perform under pressure, which challanges the contributor to deliver. This report contains an examination about project management, both coming from scientific results and an external business. The point of this study is to bring ideas of improvement, which can make the work method more effective in this company..

African Swine Fever (ASF) is one of the most serious transboundary swine diseases because of its high lethality for pigs, socioeconomic consequences, rapid and international spread and the absence of either treatment or vaccine. This Sida Minor Field Study (MFS) was carried out during fall 2010, as part of a larger collaborative research project called ASFUganda, focusing on the epidemiology of the disease in Uganda. The aim with this study was to get more knowledge about the pathology in cases of ASF in Uganda, by studying macroscopic and microscopic lesions in pigs with acute and chronic ASF and to detect the ASF virus (ASFV) in tissues by immunohistochemistry. The pigs were selected from the two different geographical locations in Uganda, Mityana and Gulu district, both with on going confirmed outbreaks of ASF. Necropsies were performed in the field, and the laboratory procedures at the JICA (Japan International Cooperation Agency) Veterinary Pathology Laboratory, Entebbe, Uganda, and at the Department of BVF, SLU, Uppsala, Sweden. Three pigs from an outbreak of ASF in Mityana district showed both the history and the clinical symptoms typical for ASF.

AbstractThis work is about children?s motor activity. You can often hear in media about sedentary children, and that one of the factors which contributed to this is computers and things like that. The main goal with this work is to find out how preschool teachers take care of children?s joy of movement and how they work to promote children?s progress of motor activity.

The occupational group who works in the care of older people in Sweden is an exposed group since the work is often defined as a strenuous profession, both physical and psychically, and this puts comparatively many workers on sick leave. To promote good health, as well as prevent bad health is the main purpose of the work environment development. The attitude of the care manager towards work environment development may have a significant impact on the co-workers health. The purpose of the study was to investigate the attitude of care managers towards work environment development and the co-workers work environment and in the same time get knowledge in what issues they have a salutary approach respectively a pathological approach. Empirics were gathered from semi-structured interviews with six care managers from the care of older people administration in municipality of Kalmar.

The purpose of doing this research except for educational reasons is to show significant effects that make motivational work successful. The choice of subject we decided out of experience from the term of practise. The description of the subject is from the social workers angle of approach. The method we used is a qualitative study with semi structured interviews. We have looked at three different fields of social work from the view of six social workers, two from each field.

Our understanding is that responsibility is shifting from the community towards the individual within the field of social work. This resulted in our essay, which aims to study how the representatives within social service assistance and churches in Helsingborg work with personal power. Our aim is also to illustrate how these representatives view the boundaries of responsibility between the individual and the community. Our questions are: How do the representatives work with personal power from a micro and macro perspective? How do the representatives look upon their position as representatives? What do the representatives consider as responsibility of the individual respective the community? And; Are there preventing factors from individual responsibility? We obtained our empirical material from a qualitative method consisting of interviews.

AbstractBachelor thesis in political science by Alexander Hassan, autumn 2008, ?Effects of external factors on a nations democratisation process during the transition from authoritarian to electoral democratic rule ? A categorical analysis?Supervisor: Tomas SedeliusIn recent years globalization has become a hot topic in understanding the world we live in today. Globalization has indeed had a great impact on international relations and with it a great influence on the domestic conditions that determine a nation?s possibilities. It is therefore rational to hold true that this also would apply to a nation?s democratic process.

Problems: How does Volvos CE: s four Swedish plants work with investment appraisals? Does the work differ between the plants? If differences exist, what can be improved in order to make the work more uniform?  Purpose: To map the work with investment appraisals at Volvo CE: s four Swedish plats, to analyze differences in work between the plants and give proposals to a more homogenous working.Method: A method of qualitative nature. The study mainly contains raw data from semi structured interviews. Secondary data, such as internal policy documents and documentation of completed investment projects, has supplemented the raw data. Analysis: The mapping shows significant differences in work with investments between Volvo CE: s Swedish plants.

Through a thorough analysis of the current situation, we have highlighted differences inworking methods for the various workshops and drew up proposals for improvements incombination with a practical work description that can be implemented in the company..

SyfteEtt av syftena med beskriven studie är att undersöka om och hur läsförmågan på en skola sjunkit. Ett annat syfte är att undersöka vad detta fått och har haft för pedagogiska konsekvenser. Uppsatsen fokuserar på de pedagogiska konsekvenserna. TeoriUppsatsens undersökning utgår ifrån det sociokulturella perspektivet, och tar stöd av Säljös och Vygotskijs teorier om lärande, det vill säga lärande i det inlärningsklimat elever skapar tillsammans i klassrummet. Om elevers läsförmåga förändras, förändras också den sociala miljö som karaktäriserar inlärningsklimatet.

This is a qualitative study with the aim to find out how caregivers in a resourcegroup experince their work situation. We wanted to know how they where treated by the ordinary staff and what strains and possibilities they can encounter in their daily work. We used semistructured interviews to answer our questions.We found out that the ordinary staff of caregivers always treated the resourcegroup like one of them. A strain that the resourcegroup experienced was the shortage of time which sometimes resulted in that they felt stressful. The resourcegroup work on different floors each day, giving them a chance to see and learn new things.