For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

This bachelor's thesis examines three books in the Harry Potter series, Harry Potter and the Philosopher's Stone, Harry Potter and the Order of the Phoenix and Harry Potter and the Deathly Hallows. The aim is to increase understanding for what Harry Potter could contribute in terms of morality in religious studies, and how the story about Harry Potter, as a popular literary phenomenon, can be helpful for this. Lawrence Kohlberg's theory of moral development is central to this essay.I have used an hermeneutic method for the analysis of the Harry Potter books. The result shows that the main character, Harry Potter, can be seen as kind of a role model when it comes to moral development. Pupils may benefit by reading this book series because it can open their eyes to life questions and moral values.

The purpose of this essay is to illustrate the importance of the school library in a selected junior high school. My investigation is based on both theoretical and empirical studies. The aim of the theoretical part is to create a platform and refer to thoughts, roles and laws concerning the activity of the school library. The empirical investigation consists of two parts: questionnaires among students and teachers, plus interviews with students, teachers, headmaster, school librarian and the management of education. Everybody shows a positive attitude towards the school library and considers it important for the students exams.

The purpose of this study is to investigate in what extension students experience that computer and videogames affect them. I have chosen to focus on the physical, mental and social affect that this activity might bring them. I have also examined how much time the students spends in front of the computer or the videogame and in which social context they play.The method I have chosen to use is a quantitative opinion poll which I used in three classes of the later junior high and I have also conducted five qualitative interviews.The conclusions I have drawn from this investigation are that computer and videogames affects teenagers both physically and mentally. Physically the affects of playing videogames mostly can be derived to the physical inactivity they expose themselves to. The students themselves did not experienced any positive physical affects from their playing.Amongst the mental affects that stood out the most I recognized the social training that online gaming provided and also the intellectual stimulation that certain games offered the player.

For youths leisure activity the organized sport is vital. Young people become increasingly sedentaryand the healths of young people are the various municipalities responsibility. In Eskilstuna, thehandball is very popular but there are only three grounds that meet the standards of the dimensions ofa handball pitch, 40x20 meters. The same dimensions are used by floorball. Eskilstuna municipalityowns one of these, the other two is privately built and owned and the municipality rents time in thehalls.IF Guif and HK Eskil are two handballclubs in the central part of Eskilstuna.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

This paper treats the differences in terms of insurance between optional and compulsory third party liability insurances. It also treats the purpose of the compulsory third party liability insurances and their accordance with that purpose. The primary purpose of the optional third party liability insurance is to ensure the policyholder financial resources to cover possible claims for damages. The primary purpose of the compulsory third party liability insurance is to render possible the compensation of a third party for damage done. The policyholders financial ability to pay damages is of subordinate interest, and the purpose of compulsory third party liability insurances is thus twofold.

AimThe purpose with this work is to examen the conditions in Sweden, for beinge a girl and exercise a sport as icehockey. Icehockey seems to be a sport for men and were it still has deep manly traditions and norms.MethodThe method I have used in this work is to do a questionnaire. I decided to send my questionnaire to 20 girl/womens icehockey team in Sweden. Outside from the questionnaire I took parallels from gender research and in sport history, to be able to answer the aim of the study.ResultsThe average age of the girles playing icehockey is 21 years and the everage years of playing icehockey is 7 years. Of 158 girls 149 said that they are not getting any financial suport from there home club.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Aim: To investigate the observed issues about the economy units? importation in the municipal of Bollnäs, Sweden, and study the internal communication according to this matter. Method: This paper is written as a process where the information flow has been decided by the information held in the interviews. The interviews have dealt with the economy units issues and the communication linked to it, within the oganization. The persons that have been interviewed are Olle Nilsson Sträng -principal of the municipal executive board, Leopold Stoltz - head of the municipal, Jan Lahenkorva? principal of the youth and child care board Maj ?Britt Karlsson? head of the youth and child care management and Eva Eklunddirector of junior school.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Syfte: Med utg?ngspunkt i svensk nyhetsdebatt om barn och avancerad hudv?rd, syftar f?religgande uppsats till att synligg?ra och analysera hur barn (0?18 ?r) konstrueras diskursivt samt att unders?ka vem som tilldelas talutrymme i dessa diskussioner. Teori: Utifr?n ett diskursteoretiskt ramverk inspirerat av Foucault, bygger analysen p? utg?ngspunkten om spr?k som centralt och b?rare av diskursiva f?rest?llningar om hur n?got eller n?gon antas eller b?r vara. Det kombineras med barndomssociologiska teorier om barnsyn och att den r?dande synen p? barn ?r kontextuellt, kulturellt och historiskt betingad. Metod: Det empiriska materialet, best?ende av 19 nyhetsartiklar fr?n de svenska tidningarna Dagens Nyheter, Aftonbladet, Expressen, Svenska Dagbladet, G?teborgs-Posten, Svenska Dagbladet Junior och Kamratposten, har analyserats genom en kritisk inneh?llsanalys med en diskursanalytisk ansats inspirerad av Foucault f?r att synligg?ra diskursiva konstruktioner, diskurser samt de positioner och handlande som barn tillskrivs. Resultat: Av resultatet framg?r att barn konstrueras p? tre olika s?tt och att de olika konstruktionerna (o)m?jligg?r olika typer av handlande. Barn konstrueras genom spr?kliga mark?rer i artiklarna som konsumenter, som s?rbara och som kompetenta.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.