Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Leverage buyout?s is an opportunity for companies, who can strengthen its market position by expanding its operations, and it add?s value to the company. At every LBO, copmanies make different values of the target company to finally come upp to a final bid. The final bid may in many cases be made of a surplus value, which is the differens between the value of the net-assets and the final bid. This we call goodwill and it has been a target in many discussions.

In the following study the author compares two methods of teaching history, the thematic approach and a more traditional chronological approach. Aiming at distinguishing the perceived notions of strength and weaknesses of each method, from the perspective of teaching, the author uses semi-structural interviews with four teachers in order to shed light on the reasons why each method is chosen. The perceptions of the thematical and chronological method in teaching history are further compared with the result in students? grades. The result shows that the thematic method is perceived as being better at teaching the student about causality and different understandings of changes in history, which would have positive impact on higher grades.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical Perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

The purpose of our study is to examine the bloggers? influence on the brand?s image to see whether and if so in what way the blogging trend affects the brands. We also want to analyze how companies use bloggers in their marketing. This is a subject that has attracted our interest and that experience has not been touched in a higher extent. Our purpose has led us to the following research questions;Which relationships occur in collaborations between businesses and bloggers from a marketing perspective? In what way in terms of reciprocity can relations be described? To what extent can the credibility through blogs be affected in terms of how brands are presented in the blog? In this study we have used a qualitative method with an abductive nature to create a deeper understanding of our chosen subject.

AbstractThis thesis is centered on the economic condition and background of immigrants living in Sweden, with focus on Araby, Växjö. To guide us through this enormous work we formulated research questions, which are:Why have foreigners (immigrants) a greater risk of becoming economic vulnerable? How does economic vulnerability effect families with children?What strategies do families adopt under hard economic conditions? What strategies does the society adopt in assisting families, by economic aid, that are economic vulnerable?  Our sample was from a school where we administered an open ended questionnaire to selected students and we also had a comprehensive interview session with ten families in the community so as to have a complete picture of their living condition and how they think people are economically vulnerable.We concentrated on the causes, consequences and strategies of how economic vulnerability is handled by immigrants in Sweden. In our analysis we found out, though our respondents? answers, that the causes of economic vulnerable are background, language, priorities et cetera.

Today is what you could call a golden age for technological development in health care. Technology is given a bigger role in healthcare and serves not only as a support for health professionals in their daily work but also as a tool for the patient. With the help of eHealth services, patients are becoming more involved in their own care. This improves patient?s knowledge about their health, which in turn contributes to higher motivation to perform self-care.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.

In November 2010, The Swedish Association of Local Authorities and Regions (Sveriges Kommuner och Landsting) distributed a survey where 53 % of the responding municipalities declared that they use Twitter. Out of the municipalities that declared they did not use social media, 49 % answered that they were planning on using it but that they had not gotten started. The purpose with social media was primarily declared to be maintaining dialogue with citizens and a channel for information.The informal ?twittersphere? is a new environment for the conventionally formal government communication, and with it comes an entirely new set of demands on the style and content of texts, compared to other media. The purpose of my work was to present a style proposal for the public sector?s communication on Twitter, with the help of theory and empirical data.My methods consisted of text analysis and qualitative interviews.

The thesis explores what is meant by multiculturalism in today's Sweden based on burial grounds and funerals in a minor municipality. This is done through an ethnographic case study of the municipality of Vara. The study aims to investigate how multiculturalism looks and is responded to. The study maps which aspects are placed on multiculturalism in a minor municipality and which adaptations and compromises are highlighted. This is done within the framework of theories concerning multiculturalism and social identity, and the result of the empirical case study is presented by applying the theories to the material. From burial places and funerals, social collective and individual identities are analysed based on the social categories of religion/faith/secularity and place belonging, based on the Perspectives of rituals and traditions as well as the location of the grave. The study finds that there are several aspects of multiculture in the burial grounds, as multiculture not only includes cultural influences from immigrants but also the different preferences of the local villages, in combination with the development of society, and Sweden in general.

The study's purpose was to get a picture of what a number of class teachers know about and their views on the concept of working memory and working memory training and whether this affects their working and teaching in the classroom. The study is based on qualitative interviews and classroom observations and the theoretical Perspectives that the study is based on two: didactic perspective and the socio-cultural perspective. The results of my study show that the class teachers' views and use of the concept of working memory is limited, even if they unknowingly working on parts of it in their teaching. All classroom teachers in my study term difficulties that can arise for students as concentration difficulties, which according to previous research can count towards deficiencies in working memory. All of the respondents in this study believe that it is mostly special education teacher who trains working memory, and that they themselves do not have that knowledge. They also believe that the classroom environment is important for all learning. Common to all respondents consider that the topic is important and would like to have more knowledge of how they can help and support pupils with poor working memory. As a special education teacher and teacher you often meet students who have trouble concentrating, and because of this may be difficult to absorb knowledge as when reading.

The aim of this paper is to investigate how well information and communication technology (ICT) is implemented in the new teacher training program in the subject of Swedish and how this is presented in the applications for examination licence to the National Swedish Agency for Higher Education. This is an interesting field of study, since ICT has been selected, by an investigation chosen by the government to be one of four overall Perspectives that are supposed to permeate the teacher training program. There have been several difficulties involved in this project of which one has been the extent of the material.  27 applications and all curriculums in the subject of Swedish belonging to them have been examined. Another difficulty was that the applications and the curriculums are written by different persons under different conditions such as time and resources.

This master thesis summarizes contemporary theories on secularization processes in the Western world, and compares these with the example of Sweden, which by many scholars is considered to be the most secularized country in the Western world.I do this by dividing the most influential theorists in five different groups. In each group I explain how the theorists formulate and motivate their positions. These groups are:1) The secularization paradigm, where secularization always accompanies modernization. (Therorists: Steve Bruce and Peter Berger (in the 1960s)2) The paradigm basically accepted, but revised to depend on existential security, rather than modernisation as such. (Pippa Norris and Ronald Inglehart)3) Religion returned in the public sphere.

In this thesis I have discussed about conflict management in school, from a teacher´s perspective. Focus has been on Swedish schools, especially on the teachers who are active in primary school. Several Perspectives have been given, including an intercultural approach which has been the most recurrent. The importance of teachers? emotional maturity, knowledge about democracy and values, as well as teacher?s impact by being a sharp leader in different ways are other subjects the essay has touched.