Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

Abstract The main aim for this research is to come to an understanding for why young people choose to apply for the machine program when the time comes for the students to make their choice of upper secondary school program. The second aim for this research is to try and come to an understanding on how to make the machine program more interesting for future students to apply to.  The method of this research is quality method with the usage of interviews. With a total of six students in the first grade going on a school in the middle part of the country I tried to get answers to my questions. There are many things that affect students when they are facing what gymnasium program to choose and a very common answer by students in this study is that friends and work after school are some of the reasons for why students choose, for example, the machine program. The study also shows that parents has less influence of the students choice of gymnasium program and in fact, all students in this study made the choice to pick the machine program as their gymnasium program, but not always the machine program as their first choice. With the comparison of similar studies with my study the results are often in line with what other scientist have come up with.

The main purpose of this essay is to study how classroom interaction can take place in a class for Second Language Learners (SLL).1 I have applied a case study methodology on a linguistic method used by a Teacher in Swedish as Second Language working on a primary school situated in the Southern suburbs of Stockholm. The learning method is based on extensive reading of books which comprehend several learning techniques organized into a process that support the development of linguistic skills such as discussing in a group, writing, reading and thinking in a second language. The methodology applied is based on observations, on an interview with a Teacher in Swedish as Second Language and on a questionnaire answered by 11 students that participated on ?Boksamtal?.Based on a theoretical framework about socio cultural theories on learning and scaffolding,2 I attempt to integrate theory and practice to investigate how the Teacher succeed on applying effective methods for second language learning. Through the analyses of the data is also my intention to emphasize the advantages and disadvantages of such a method.

Background: A company?s choice of capital structure is influenced by the access to internal and external capital but also by the opportunities and threats that the management perceives in the environment and the management?s attitude towards risk. How an individual perceives and interpret the environment depends on the cognitive structures, which are shaped by personality, background and earlier experiences. Accordingly cognitive structures can be expected to influence the choice of capital structure. Purpose: Out of a cognitive perspective we intend to study the relationship between the way a company views it?s environment and what capital structure it chooses to have, in order to contribute to an increased understanding about what lies behind a company?s capital structure policy.

The purpose of this study is to describe some primary school teachers understanding of language development and approach of first and second language speakers with Arne Tragetons Writing to reading, for pupils in early ages.By using a qualitative method with interviews and participant observations and informal conversations, the basis for the survey was collected. Four teachers in three schools participated. The proportion of second-language pupils at each school was 35%, 17% and 0%. My theoretical starting point in the study was the hermeneutic research tradition, which has been used to interpret and understand the collected material. Theories of behaviorism, constructivism and socio-cultural perspective has been used in the analysis part of this study.

AbstractErlandsson, K-O. 2007. Återanvända fornlämningar. En studie av Ölands rösen. Re-used ancient monuments.

Hedemyr?s project has been about finding a meaningful position of utterance and a language for her practice. The general theme is performative art in public spaces.This text is a meta-narrative about this development and transformation process. It is also a proposal for choreographic practice as text, and thus a suggestion for what performative text could be.Her master project includes three intertwined parts. The foundation is an ongoing ?doing?.

AbstractSwedish tuition for immigrants (SFI) is a public adult education program in Sweden that was created in order to provide the immigrants with basic skills in Swedish. People with different backgrounds speaking different languages learn together how they should communicate in Swedish, both orally and in writing. For those who teach SFI it is important to know which factors have positive effects on the Swedish language acquisition. One of the questions to be asked is if the learning materials´ genre has any effect on the SFI students´ proficiency, in particular, oral proficiency. Scientists as von Franz, Vygotskiy and Bettelheim argued that fairy tales, as a genre consciously or subconsciously recognizable by all the people, present texts that are easy to acqiure.

The purpose of this study was to evaluate the effect of bilateral repetitive transcranial magnetic stimulation (rTMS) on language ability in eight participants with aphasia. All participants underwent two periods of treatment and five periods of evaluation. During one treatment period high frequency stimulation was given to the left hemisphere and low frequency stimulation to the right and in one other period placebo stimulation was given. Boston Naming Test and Token Test were used to assess the effects of treatment on naming ability and language comprehension. Results showed that no significant effects were found on group level.

The aim of this study is to have a deeper understanding about the motivations and the obstacles of an immigrant?s language learning. I have studied the problem with focus on integration and language learning. The study is principally based on deep interviews with Turkish immigrants. I have studied the question by means of a socio-cultural perspective of learning; Mead?s conceptions I, Me and the generalised other; Scheff?s conception, the social bonds and Freire?s conception, dialog and Asplund?s conception social responsiveness.

The objective of this graduate work is to gain a better understanding in how pre-school educators are able to work with music in their pre-school activity to promote child development. We also want to enlighten possible factors for the development of children based on music and to form our own ideas of whether teachers choose to apply music in their didactic practice or not.The point of this essay has been to attempt answering on what importance music makes for children's development and learning in pre-school, and how teachers could work with music in pre-school in order to promote children?s development. Our data consists of six interviews and two observations realized at a pre-school in Södertälje.We took heed from the theories laid out by Lev Vygotsky's which describe four different levels of development that includes educational development in social interaction between teacher and child. Our choice of this theory is inspired by our seeking deeper understanding of Vygotsky's theory´s application to the aesthetic approach in the interaction in meaning making and learning.The result of our study confirms previous theory and research in that music as a form of expression has a major impact on children's development.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

Abstract The purpose of this essay is to compare in what way pedagogues in pre-school in comparison to pedagogues in school use music as an implement to stimulate children?s language development. The essay is built on qualitative written interviews on four pedagogues, two pre-school teachers and two class teachers, along with relevant literature concerning music in relation to language development.In the interviews it was shown that music is used in a greater extent by the pre-school teachers, compared to the class teachers. Activities containing elements of music is situated on a daily basis in preschool, where the two interviewed pre-school teacher?s works.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

In this report we compare the two programming languages PHP and C# in .Net. They are both used to create dynamic websites and on the web there's a debate going on about which of these languages you're recommended to use. With this report we want to make ourselves a more scientific base of which of these languages that is the most used language and which languages that are the most suitable for creating dynamic websites. We have two purposes with this report:1. To compare the usage of the programming languages C# in .Net and PHP at web agencies, advertising agencies and combinded agencies in Sweden today.2.