With this empirical essay I want to research how and why pedagogues use music in their preschool activities. Music is important to me and in relation to the new educational plan I have cautions about that the esthetic subjects may be less prioritized than before. The purpose with my study is to find out preschool pedagogues perspective in learning and evolving children?s educational matters through music. I base my literature theories in this study on Vygotskij and Fröbels theoretical perspectives.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

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 aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

The purpose of this degree project is to give an overview of the planning system of four Swedish forest companies. The involved companies are ATA TIMBER, SYDVED, BERGS SKOG and VIDA SKOG. The study is based on information from a literature study and by interviews with personals from the four companies. Each company is described to get a better insight of the companies work and what potential they have. The description of the planning process comes after that. The companies are described separate from each other and will be compared later in this essay.

The aim of this paper is to study how multiculturalism is expressed in the Swedish labour market policy. The method used for the investigation is a discourse analysis which study social and political processes in the society as created through language. The perspective of the discourse analysis is a social construction that considers that language is a social production created in a discursive way. It produces and reflects social process in the language.By using theories of national identity and multiculturalism we aim to investigate how multiculturalism is expressed in the labour market policy. With this method we aim to analyze the discourse of a political report made 2008 by the current government about integration strategies in Sweden.

In 1998 Sweden accepted the Treaty of Amsterdam which contained a development of the common foreign and security policy (CFSP) towards a European security and defense policy (ESDP). This thesis aims at studying the decision making process behind the Swedish foreign policy decision to further develop its security policy within the European Union. The purpose is to explain which factors and conditions that did affect and influence the Swedish foreign policy decision. The research applies foreign policy analysis, a theoretical perspective that analyzes both domestic and international conditions using different levels of analysis. The research methods being used has been qualitative as well as quantitative, complemented by interviews, since the research is a process tracing case study.The thesis conclusion is that the Swedish decision is explained by several factors.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

This thesis aims to explore how medical social workers/counselors perform their workwith people during crisis and how they accumulate and practice scientific crisisknowledge. This study is an empirical research paper based on qualitative interviewsconducted with eight medical social workers. The data was analysed with Kvalesmodel for categorization, which constitutes the basis of the research. The results ofthe research was then analysed with the use of Cullbergs crisis theory and a model ofevidence based practice which is described by Topor and Denhov. The results showthat the medical social workers practice the evidence based practice model, describedby Topor and Denhov, in combination with Cullbergs crisis theory.

This paper aims to examine the mother tongue subject and it´s existence and condition in a school located in the south of Stockholm. I have performed interviews with four teachers about their opinions and attitudes regarding the mother tongue subject in the school were they work. Two of the teachers are teachers in social studies and two of them are teachers in the mother tongue subject. My aim is also to examine whether an interest exists among the teachers to collaborate in between the subjects and what possibilities and conditions such collaboration would have in effect. I have applied a qualitative method based on personal interviews with semi-structured questions as my data acquisition method.

It is important that children develop their communicating skills to be able to interact withother persons in different social contexts. Without the necessary skills, the child will struggleto understand others, as well as to be understood. My qualitative research takes place in a preschoolclass at a primary school in Stockholm, where I from a sociocultural perspective onteaching and learning aim to clarify how the students? ability to develop their linguisticperformance and their communicative competence is stimulated within this primary preschool?seducational framework. Empirical data was collected both through observations ofthe daily activities in the pre-school class as well as through interviews of three employedteachers.My research indicates that the educational framework in this pre-school class is structured tocomply with the official Swedish Curriculum, Lpo.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

The purpose of this case study has been to investigate the development and implementation of metadataschemas in two swedish governmental agencies. The interest of metadata in relation to records managment has been significant lately due to the challenges posed by the digital environment. This has been manifesteted in international standards such as TS/ISO 23081 Metadata for records and the MoReq 2 metadata specification issued by the DLM-forum. The extent to which these standard has influenced practice seems less overt however which has been one main motivation for this study.   The research questions adressed are: What has been the main purposes for the development of the metadataschemas? Which standards and role-models have influenced the metadataschemas? How has the implementation of the schemas been carried out? The case study has been conducted using a qualitative research method.