A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The purpose of this study is to examine pupils´ experiences from getting grades in upper secondary education for pupils with learning disabilities and which impact this has on these pupils how they form and get formed as schoolchildren. Four pupils in upper secondary education for pupils with learning disabilities in a Swedish community have participated in qualitative semi-structured interviews. All analysis that has been made has focused on these pupils´ stories about getting grades. I have asked openly formulated questions so that the pupils themselves have had the possibility to highlight those experiences that they want to share.Three categories that I have used, with starting point from the questions in this study, to analyze the answers in the interview material is how the pupils talk about the bases for grading, the pupils´ self-awareness when they talk about their own grades and the pupils´ view when they talk about the importance of grades. The theoretical base of the study is policy enactment.One conclusion of this study is that both teachers and pupils in upper secondary education for pupils with learning disabilities often is based on other factors than what different policy documents says about what should be the ground for teachers grading.

AbstractTitle: Företag X? the hidden power? a study of internal communication, culture and internal branding. Företaget X has in real life a different name.Number of pages: 42 (49 with enclosures)Author: Charlotta Babington ThorszeliusCourse: Media and Communication Studies CPeriod: Autumn 2007University: Uppsala University, SwedenPurpose/Aim: To analyze the internal communication, culture and internal branding of an insurance company and how they can improve these company tools can be improved.Material/Method: qualitative method using interviews, analysis of internal communication policies and observations.Main results: The policy documents do not match how the internal communication works in every day life. There is a structure that is working and the information flows through the different levels. The vision and goals are difficult to understand as they are written in a complicated way.

This essay is about security and safety in the city. More precisely it is concerned about the role of the institutions that aims to raise the perceived security and safety and their understanding of these concepts. I study two of the municipality's project in this field in the city of Malmö. Documents concerning these projects are analysed with a discourse analysis inspired by Chantal Mouffe and Ernesto Laclau as well as Michel Foucault. The two projects consist of one discourse each; the surveillance discourse and the discourse about meetings.

Nature conservation has for a long time been founded on the assumption that high ecological values depend on low human impact. In Sweden this has led to forests with these characteristics being strictly protected from human influences. However, it is also known that historical land-use can enhance ecological values in forests. Mountainous forests in Sweden, which have not been affected by modern forestry, have for a long time been considered as untouched by people. However, forest history research has in recent years shown that even these areas have been used by people for a long period of time.

This essay examines the role religion plays in kindergarten. Today, the Swedish kindergarten provides child care for a secular and multicultural society where religion is considered a private matter that should not influence government nor the policy documents of kindergarten and elementary school. According to a study by Jenny Berglund, there is a so-called Protestant bias present in the Swedish elementary school. Protestant bias is shaped by a ?marinade? of liberal Protestant Christianity and has an indirect influence on how other religions are described, how religion is defined and how concepts such as religion, tradition or culture are viwed.The study was also based on Ninian Smart?s dimensions of religion, whichcorrelates to Berglund?s theory on Protestant bias.

The purpose of this Master's thesis is to investigate the role of the public library when the local government in the municipality arranges distance education at university level. The thesis has two main areas of questioning and these are goals and resources. In the study it is examined if the local goals have changed during the period 2000 until 2005, due to the development of distance education. It is investigated if change actually has occurred and if it has, in what way the goals have changed. It is also examined if and how the goals correspond with the work that is being performed in the public library.

The Syrian Muslim Brotherhood has since the start of the Syrian uprising in March 2011 moved from a low-key position in exile to become one of the main actors in the political opposition. There appears to be a consensus among researchers today on the democratic commitment of the Syrian Brotherhood. However, ambiguity remains regarding its commitment towards gender equality, women?s rights and participation. This essay focuses on the gender discourse of the Syrian Brotherhood?s leadership, according to its policy-documents, from 2004 ? 2013.

My essay begins with two stories showing two different perspectives when looking at learning in preschool. These two different learning styles I have chosen to call, the measurable and the difficult to measure learning. As a pedagogue I am involved in both events. In these events I describe how different we pedagogues interpret our governing documents on children's learning. By describing how the educational activities are designed differently in the two events, I try to highlight the pedagogues views on learning in preschool.

In this Master thesis interest is directed towards approaches toinformation literacy (IL) and critical thinking in the educationalactivities of university libraries. The aspiration of universitylibrarians to promote the critical abilities of students isproblematized. At the center of attention is the project?Lärandemål för informationskompetens? [Learning outcomes forinformation literacy], which in 2006 was carried out incollaboration between the Swedish university libraries, in responseto the educational reforms connected to the Bologna Process.Through the discourse analytical framework of NormanFairclough, documents related to the project ?Lärandemål förinformationskompetens? are studied in order to identifydominating approaches to IL. The purpose is to investigate anddiscuss the possible implications of the dominating perspectives,with regard to the development of critical thinking amongstudents.The study results in the identification of two main discourses, thestandardization discourse and the discourse on employability.

Natural monuments are natural objects with special protection due to their high natural value or cultural significance. The natural value is determined by the occurrence of signal species found on and near the natural monument. The law surrounding natural monuments has evolved a lot since the first ones were declared, and today the title natural monument can be replaced with the title tree with high conservation value. The title has come later and can sometimes overlap natural monument. Some natural monuments lack the qualities required to be classified as a natural monument or a tree with high conservation value, but have a cultural importance.

The rapid change within digital medias has increased the possibilities to make information accessible through network. Therefore the European Union EU considers a harmonization within the Union, in order to strengthen the rights of the originator. The purpose of this thesis is to evaluate how the EUs directive 2001/29/EG regarding copyright is to be implemented into Swedish legislation and assess the common opinion in the public libraries on this matter. The basic methodology of this thesis is a democratic perspective, concerning the public libraries democratic role and the right of the citizens to have access to information. The thesis first part is a study of documents.

This essay examines the role religion plays in kindergarten. Today, the Swedish kindergarten provides child care for a secular and multicultural society where religion is considered a private matter that should not influence government nor the policy documents of kindergarten and elementary school. According to a study by Jenny Berglund, there is a so-called Protestant bias present in the Swedish elementary school. Protestant bias is shaped by a ?marinade? of liberal Protestant Christianity and has an indirect influence on how other religions are described, how religion is defined and how concepts such as religion, tradition or culture are viwed.The study was also based on Ninian Smart?s dimensions of religion, whichcorrelates to Berglund?s theory on Protestant bias.

Syftet med den här studien var att undersöka, belysa och exemplifiera hur en svensk grundskola arbetar med elever som har dyslexi, dels i generella termer, dels med inriktning mot engelskundervisningen, vad gäller stöttning, hjälpmedel, bedömning och betygssättning samt i vilken mån den undersökta skolans dyslexiarbete harmonierar med styrdokumentens föreskrifter.     För att kunna undersöka det valda området användes semi-strukturerade intervjuer med tre lärare och en specialpedagog på skolan. Intervjuerna sammanställdes och analyserades.     Resultaten på studien visade att skolan arbetar medvetet för att underlätta för elever med dyslexi genom hjälpmedel och nivågrupperingar, men att lärarna ändå till stor del står frågande när det gäller vilka metoder som fungerar bäst, hur de ska handla vid misstanke om dyslexi samt bedömning och betygssättning. Resultaten visade också att engelska är ett ämne som lärarna och specialpedagogen upplever som extra svårt för elever med dyslexi. Under engelskundervisningen arbetar lärarna dock inte annorlunda med elever som har dyslexi, trots att det ämnet anses som svårare. De anser sig inte ha verktygen..

In order to accomplish that a construction is correctly built, it is critical to obtain a well functioning control mechanism throughout the project. The way to enable this is not by having an independent inspector constantly at your side. Today it is praxis to use check lists and have people responsible of quality to make sure that these are followed. This is where discretionary inspections play their part. These among others are documents needed to com-plete the check list.