Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

In order to counteract and to discover unethical actions within an organisation, a growing number of Swedish companies implement a so-called whistleblowing system. The purpose of our essay is to study the mindset of companies and further analyse how this mindset affects the design and quality of companies' whistleblowing systems. To do this, we have used a qualitative approach by interviewing different Swedish companies about their mindsets and systems. The study determines that there seemingly are three different categories of systems of varying quality. In this study we have chosen to call them "internal system", "external system" and "combined system".

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

To implement an ERP-system is not an easy process. The success of the implementation depend on many different variables. The most important one is perhaps the requirement process, to define what the organization wants and expects from the system. In this study, the advantages of a process mapping are examined, in relation to the phase where the requirements are expressed in an ERP-implementation. The conclusion is that a process mapping generates an increased communication with the supplier of the ERP-system, hence the business knows their processes and thereby what they want from the system.

The purpose of this thesis is to see how film can be used to invigorate children?s language development. There is not much research regarding this, which is why we have chosen to study this particular topic. The study consists of questionnaires, an interview and a pilot study. We have chosen to proceed from a socio-cultural perspective, language perspective and learning perspective, thus we are interested in the teacher?s views and thoughts about film as a learning tool complemented by what children can gain through film.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

AbstractThis paper will examine the co-operation culture in teacher work teams in a primary school currently undergoing reorganization in the Stockholm region. This inquiry is based on qualita-tive interviews with teachers and work team leaders, and is aiming to answer how teachers co-operate during the reorganization process, to find the factors that affect co-operation. Our results show that the two teams practice communication, leadership and participation very differently. Currently there are clear differences in the work team?s tendency to develop and to work with the reorganization process, pedagogic methods, social and emotional awareness and ideological beliefs.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

Arbetet handlar om utveckling av ett e-learningsystem och hur man kan säkra koden förframtiden. Dessutom handlar det om att undersöka en möjlig implementation av standardenSCORM samt att ta fram en ny databasmodell.Efter förundersökning togs beslutet att genomföra projektet som ett API i grunden medtestdriven utveckling och tillhörande dokumentation. De tekniker som användes var; HTML,CSS, XML, PHP, MySQL, Javascript, och Codeigniter.Resultatet blev som förväntat förutom att det inte gick att återanvända koden i den utsträckningsom först uppskattades utan istället återanvändes idéer och problemlösning..

ABSTRACTThe purpose with the investigation was to find if there is a relation between daily health active and too reusing theoretic learning for health promotion school?s pupil. In the investigation I have focused into if the Health promotion school?s student has better result at the nation?s test (NT) in Swedish, English and in mathematic in the fifths grade, than the ordinary school that isn?t health promotion school. The personal feelings of the two schools are that there is a connection between health active and too reusing theoretic learning.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Sweden is a multicultural country and because of this the Swedish school-system should be adapted so that all pupils can develop their linguistic skills so that they can participate andunderstand the education. By using scientific work from other researchers and my own experiences from a general point of view, I noticed that pupils with foreign origin perform less good in mathematics than pupils with Swedish origin, in the Swedish education system.The purpose of this research is to find out if communication and interplay between the pupils makes it easier for them to understand mathematics and its? concepts. My research involves acertain school class were all pupils have another etnicity then the Swedish one. My aim was to find out if the pupils reached the knowledge-goals for mathematics in the third grade.

A system to regulate both quality and sustainability regarding Swedish tourism industry is under way. In order for the system to be successfull it needs to be accompanied by an education, in this case a net based education is studied.High requirements are demanded for a successful net based education for a sustainable tourism industry. This is valid both for the didactic area,  which is how an education is structured and planned and in the organisational area, which is how and education best is implemented in a company. The aim with this study is to increase the understandings of which aspects that are important for  developers  if this net based education. The study was conducted at three hostels in Stockholm with surrondings. Both managers and  employees participated in the study.  The managers where interviewed and got to answer a questionniare.

For most dog owners today it is natural to use acoustic stimuli such as talking to communicate with their pets. Words are used both to ask the dogs to perform tricks, as well as to hold ?conversations? with the dog. This literature review looks at how dogs perceive human acoustical communication and how this can influence the behaviour of the dog. This information could be used e.g.