The aim of this thesis was to find out how the teachers I have interviewed, felt that they worked with and looked at conflict management. The aim was also to find similarities and differences in teachers' ways of working with conflict. With the help of my questions, I got answers to what I wanted to explore in my essay. I used these questions: What strategies do the teachers I interviewed for managing conflicts in preschool? What tools do the teachers I interviewed see as most effective in the process of conflict management? Are there differences and similarities in the way that the teachers I interviewed work with current conflict? What factors, according to the informants starts a conflict? What is the teachers? definition of a conflict and how does their definition affect their approach when working with conflicts?In my study, I have used a qualitative approach in the form of structured interview, to get material for my thesis.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

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.

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Rotavirus and coronavirus are the two most common viral causes of neonatal calf diarrhea and their presence causes a lot of economic damage to the farmers as well as suffering to the animal. By getting better knowledge about the viruses we may help in tracing transmission and in producing new vaccines. This paper served to study the molecular epidemiology of rotavirus and coronavirus in fecal samples collected from two different farms in the state of São Paulo, Brazil. These samples have been studied with focus on the gene VP4, VP7, NSP4 in rotavirus and the gene S1 in coronavirus. From the first farm the screening PCR showed that 12/48 samples were positive for rotavirus and 4/48 positive for coronavirus.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

The purpose of this thesis is to investigate the view on the personal encounter between staff and visitors in public libraries in order to detect possible differences between the two groups in order to see if the personal encounter as such could be used in order to market libraries. We believe that social competence must interact with the initial personal encounter in order for the visitor to experience the visit as positive. We have based the theoretical framework on Erving Goffman?s theory on social interaction, as well as on Christian Grönroos? theory on quality of service and marketing. We use the following questions: How do library staff view the personal encounter? How do library visitors view the personal encounter? How does the library staff?s treatment affect the visitor?s view of the library?Are there any differences in view between visitors and staff concerning the personal encounter? If so, what kind of differences are they? Using qualitative interviews, we have interviewed nine visitors and six staff members at two public libraries.

The purpose of this study is to examine four Swedish newspapers' views on the Nazi regime in Germany during the 1930's, and examine what information the Swedish public received through their reporting about the Berlin Olympics in 1936. The survey method of the study examines four Swedish newspapers with different political views, and how they described the Olympic Games in Berlin, Germany in 1936 during the Nazi Germany regime. The theoretical perspective used in the study is the agenda setting theory, where the focus is on how the Olympic Games were depicted in the Swedish press against the agenda setting theory. The results show the difference in reporting about the Berlin Olympics, based on the newspaper's views of the Nazi Germany regime. Aftonbladet and Svenska Dagbladet show a positive attitude toward Nazi Germany, while Ny Dag shows great displeasure toward the Nazi Germany regime. Arbetet shows, like Aftonbladet and Svenska Dagbladet, a relatively positive attitude toward Nazi Germany, even though the newspaper sometimes expressed criticism directed against Hitler and his regime..

This essay is about how organizations reveal their employees in the annual report. The purpose of this paper is to examine the extent to which organizations reveals their employees in the annual report, and the purpose has three questions: How do the organizations present their employees in the annual report? What do they choose to report? What motives lies behind?The problem today is that organizations can´t account the employees as assets, they can only be accounted as an expense in the income statement. This can lead to that stakeholders can´t convey an organization's "true" value.With a combination study, we examined how organizations certified by Investors in People presents the employees in their annual reports. In the framework, we have, among other things dealt with personnel mandatory disclosure in the Annual Account Act, the difference between private- and public sectors accounting.

Syftet med vår uppsats är att förklara vad det är som driver de allmännyttiga ideella idrottsföreningarna in i gråzonen mellan den korrekta och helt felaktiga redovisningen.Vi valde att göra vår uppsats med hjälp av åtta fallstudier. Vi har utvecklat en egen teori som avser att förklara vilka faktorer som driver allmännyttiga ideella idrottsföreningar in i Gråzonen. Teori har vi utvecklat utifrån Positive accounting theory, den institutionella teorin och agentteorin. Från teorin har vi sedan utarbetat sex hypoteser som vi avser att pröva med en empirisk undersökning.Vi gjorde ett icke-sannolikhetsurval för att få med allmännyttiga ideella idrottsföreningar i urvalet som vi ansåg relevanta för undersökningen. Det innefattade att föreningarna skulle skilja sig gentemot varandra i storlek, medlemsstruktur och grundförutsättningar.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Title: Collaboration in BoDa-units. A qualitative study about collaboration regarding people with disabilities. The purpose of this thesis was to internally examine the cooperation between different professions in municipal BoDa-units. By doing a qualitative study using focus-group-interviews in three municipalities, we were able to examine the personnel?s experience of cooperation issues and opportunities in BoDa-units.