Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The aim of the study was to investigate peer interaction among toddlers 12 to 30 months of age and the teachers? ways to direct the children?s play in outdoor free play situations in a Swedish preschool. Data was gathered through direct observation, and the phenomenology of Merleau-Ponty in combination with the assumption of children as social actors built the theoretical framework of the study. The results showed that the toddlers used different strategies to invite peers to interaction and made use of strategies in entering ongoing play that previously have been observed among older preschoolers. These strategies, bodily and therefore in accordance with the phenomenological approach, support the assumption of toddlers as social actors that actively engage in and make sense of their life worlds in the preschool.

The purpose of this essay is to discover what Formative Assessment is used for in practice and also how teachers use the Curriculum for elementary school, preschool and after-school activity 2011 (Lgr 11) in their Formative Assessment work.The questions are as follows:What considerations do teachers take into account when assessing a student?How do teachers view assessment for learning?How do the teachers consider formative assessment works in relation to Lgr 11?I have used a qualitative research method to answer my questions. I have interviewed five teachers regarding their view on and experience with assessment. Using a hermeneutic approach I have tried to retrieve a deeper meaning from my interviewees regarding formative assessment. I have approached formative assessment using the socio-cultural perspective because I believe it to be the best fit.All of the informants believe formative assessment has made it easier to assess students and also that it works very well together with Lgr 11.

This essay is a selective review of Nordic literature with the aim to explore contemporary conceptions of male-on-female rape, to increase the understanding of how these can construct ?a real rape?. To achieve this two questions were formulated: What circumstances can cause an incident not to be defined as rape? What circumstances can cause an incident to be defined as rape? Searches in international and Swedish databases led to initial selection of peer-review journal articles and dissertations that were reviewed against set criteria. These criteria were met by 8 studies, that were assigned codes, from which comprehensive categories were developed.

The focus of this thesis is on social workers? knowledge in assessing and making decisions in child welfare cases. The primary aim is to identify what skills or knowledge social workers find most useful within child welfare agencies in Swedish municipalities. Six different types of knowledge, social policy and the approach of child welfare cases are perspectives considered in the analysis. The interviews with social workers were held in three agencies in southern Sweden, in 2014.

Uppsatsen syfte är att göra ett skrivmoment i en högstadieklass där eleverna ska skriva en berättelse baserat på fanfiction och deras personliga intressen. Texten innehåller teoretiska utgångspunkter såsom skrivprocessteori, receptionsteorier och didaktiska teorier och perspektiv som jag ska kunna använda till mitt undervisningsmoment. Den innehåller även tre stora undersökningar från tre olika verk. Två av de tre undersökningarna ingår i avhandlingar där alla är peer reviewed, alltså godkända av någon sorts handledare. Den tredje är en bok, Författande fans, som på många sätt är central för min uppsats eftersom den behandlar begreppet fanfiction.

Titel: Investera i dina kunder med hjälp av Key Account ManagementBakgrund: För företag på dagens högt konkurrerande och ständigt föränderliga marknad krävs en väl strukturerad planläggning och nya metoder för långsiktig överlevnad. Den traditionella marknadsföringen flyttar fokus och introducerar Key Account Management utifrån det faktum att kundfokus och relationsmarknadsföring blivit allt viktigare, inte minst på den industriella marknaden. Key Account Management utgör leverantörsföretagets aktiviteter för att identifiera och analysera deras nyckelkunder, välja lämpliga strategier och utveckla operationell förmåga att bygga, vidareutveckla och underhålla lönsamma och långsiktiga relationer med dem. Konceptet handlar om att utveckla relationer, skapa förtroende och kunskap om kunden och att använda kunskapen för att leverera värde.Syfte: Syftet med denna studie är att genom en operationalisering av teori utforma en analysmodell vilken genom test-analyser hos valda fallföretag ämnar besvara vilket värde, uppdelat i för- och nackdelar, som skapas för det säljande företaget till följd av Key Account Management.Genomförande: Denna studies syfte och frågeställningar kommer att besvaras genom en kvalitativ forskningsmetod bestående av intervjuer hos de tre valda fallföretagen; Gunnar Dafgård AB, Findus Sverige AB och Orkla Foods Sverige AB. Studien kommer att belysa värdeskapande till följd av Key Account Management med fokus på det säljande företaget.Slutsats: Det värde som, enligt litteraturen och intervjuer med de tre fallföretagen, skapas för det säljande företaget till följd av Key Account Management har redovisats utifrån de för- och nackdelar det kan medföra.

That air pollutants of different kind has impact on our climate can hardly haveavoided anyone during the past years environment explosion in the media. But howis it actually with the reverse, i. e. the climate's impact on air pollutants? The aimwith our degree thesis is to try to find out if different weather factors, statisticallyseen, promotes atmospheric pollutants and particles in the air and vice versa.We got access to data on air pollutants and weather factors that was registeredduring year 2007 at Femmanhusets air pollutant and weather station in Gothenburg.In order to do a statistical investigation of these data, and to be able to analyze if itoccurs relations of various kind, we used the statistics program SPSS.

AbstractTitle: The picture of Studenthälsan ? a focus group study of the image that students in Uppsala have of the organization and of how they look at the way the organization addresses them. Studenthälsans image - en fokusgruppundersökning omUppsalastudenternas bild av organisationen och dess sätt att tilltala demNumber of pages: 65 (73 including enclosures)Author: Sofie BackmanTutor: Göran SvenssonCourse: Media and Communication Studies CPeriod: Fall 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the image that students in Uppsala have of Studenthälsan and its excersice department. This includes how the students perceive the organization?s way of communicating with them, both in terms of the marketing and their reception at the facilities, and what they would like to be different regarding this in the future.Method/Material: Together with literature studies, a qualitive method has been used and three focus group interviews with a total of 15 informants have been conducted.

The aim of this study is to describe young people?s experiences returning home after beinginstitutionalized for over two years. The young people in this study describe their feelingsregarding their return home which involves reuniting with their families, their friends andstarting school. The study is conducted through five semi-structured using qualitativeindividual interviews with two boys and three girls. The theoretical points of departure areconcepts from the Symbolic interactionism and the Bioecology model of human development.The results of the study show that reunion with families is not easily accomplished by theadolescents and returning home is likely to be very stressful.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.

Arbetets art: Examensarbete i lärarutbildningen, avancerad nivå, 15hp. Högskolan Skövde. Titel: Kamratkultur i förskolan. En studie om förskollärares förhållningssätt och arbetssätt. Sidantal: 32 Författare: Ida Christesen, Helen Fredriksson och Malin Hamberg Handledare: Mirella Forsberg Ahlcrona Datum: 7 januari 2013 Nyckelord: Förskola, kamratkultur, gemenskap, samhörighet, uteslutning och etik Denna studie belyser kamratkulturer i förskolan mot bakgrund av förskollärares förhållningssätt och arbetssätt. Med kamratkultur, menar vi gemenskap, samhörighet och uteslutning. Studiens teoretiska perspektiv tar sin utgångspunkt i det sociokulturella perspektivet.

Bakgrund: Bipolär sjukdom kännetecknas av återkommande episoder av mani och egentlig depression med mellanliggande perioder av psykisk återhämtning. Huvudsymtomen vid en manisk episod är förhöjd, expansiv eller irritabel sinnesstämning, medan huvudsymtomen vid en egentlig depression är nedstämdhet och minskat intresse eller glädje. Bipolär sjukdom drabbar ungefär lika många män som kvinnor och brukar debutera i tonåren. Sjukdomen kan påverka familjerelationer, arbetsförmåga med mera. Livskvalitet är ett mått som kan användas för att mäta en individs välbefinnande och är betydelsefull att försöka mäta vid bipolär sjukdom.

AbstractIT can facilitate communication among individuals and connect people across geographical distances. On the contrary, citizens of the society who do not use communication technologies to some extent might feel excluded from the information society. As elderly citizens are already in a vulnerable position for the digital divide, communication technology becomes an important tool for interacting with friends and family. The social situation of elderly, 60 years of age and older, is a topic of current interest since they are the fastest growing age group in the world today. Further, social interaction becomes more important among elderly since it has a positive effect on well- being.