The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

The focus in this paper was on managers in the middle position in the care of the elderly and people with disabilities. The aim was to develop knowledge about the conditions of work among managers in the middle position and what they characterized as good leadership and which strategies they used in their work. The empirical data consisted of nine qualitative interviews with managers in the middle position in the municipality of Halmstad.The frameworks that mainly limited the middle managers' discretion were laws, political regulations and most of all it was the allocated budget. Their discretion was found closer to the operation such as working methods, recruitment and changes in job schedules. The middle managers spent the majority of their working hours with personnel administrative work and that they often had to prioritise among their tasks.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

In connection with riding and handling of horses, many accidents that can cause severe injuries to both horses and humans are existent. The cause is in most cases that the horse is frightened. The horse's fear also affects its usefulness and it has been shown to have adverse effects on the horse's welfare. To increase safety and improve the welfare of both humans and horses, it is important to find appropriate training methods to reduce the fear of horses in frightening situations. This experimental study compares handled habituation to free habituation.

This bachelor thesis is a study in the analysis of paintings with focus on the technical exami-nation within the framework of ATSR. ATSR is a methodology based on an interdisciplinary study with the aim of putting the object in its context.The study is based on questions concerning which information the object can give, how we access this information and how it can be put in a larger context. My thesis contains three major parts. First a short overview of methods of analysis used in this form of investigation is presented. This is followed by two case studies which exemplify the technical investigation.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

The ability to tackle NP-hard problems has been greatly extended by the introduction of Metaheuristics (see Blum & Roli (2003)) for a summary of most Metaheuristics, general problem-independent optimisation algorithms extending the hill-climbing local search approach to escape local minima. One of these algorithms is Iterated Local Search (ILS) (Lourenco et al., 2002; Stützle, 1999a, p. 25ff), a recent easy to implement but powerful algorithm with results comparable or superior to other state-of-the-art methods for many combinatorial optimisation problems, among them the Traveling Salesman (TSP) and Quadratic Assignment Problem (QAP). ILS iteratively samples local minima by modifying the current local minimum and restartinga local search porcedure on this modified solution. This thesis will show how ILS can be implemented for MSA.

Parenting is increasingly seen as a profession which requires training and support with the purpose of creating improved interaction. A central question appears to be how the concept of interaction is defined. The aim of this study is to examine how training programs, trainers and parents perceive this concept, whether they define it the same way and whether trainers succeed in reaching parents with the message of what it actually is that will improve in the area of interaction. The study uses a phenomenological approach and a qualitative method.The research subject is the parental training program Komet, a manual-based education program for parents. The goal of the program is to offer families training in methods that have strong scientific support in order to reduce conflicts and to improve the relation and interaction between children and parents.One important result of the study is that parents and trainers viewed the concept of interaction from different perspectives.

The aim of this study is to examine how the way of teaching in technical subjects are in Uganda and to link those results to Swedish circumstances. A comparison is being done both of the teaching and what methods are used. Since I was living with my family in Uganda I could easily examine the system of school here. During four days I was at a school named Aga Khan School here in Kampala. I could there participate in teaching, talk to teachers, observe and participate during lessons.

The aim of this research is to examine how the homes of children, in cooperation with the schools, are offered opportunities to communicate and discuss mathematics together with the children in relevant situations. The overall intent of the study is manifest in scientific questions with focus on how parents view the subject and the opportunities to support their children with math homework as well as possibilities to actively support their child´s mathematics progress. The paper has a pfenomenographic approach, which means that it in a qualitative way describes similarities and differences in the ways the homes perceive this issue. The examination is implemented through a survey in which responds from 73 parents in four classes have been studied. Within this study six semi constructed interviews have been conducted.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

One of the main tasks of the Swedish Armed Forces over the past few years has been International assignments, which increased the importance of the Lessons Learned process. Methods of simulator training with computers have become more frequent and the technical ability to collect digital data from sensors has been developed as well. This work demonstrates how the experience of Lessons Learned can be communicated with the computer simulator StriSimPC and how modern technology in future support experiences from the Lessons Learned process at the tactical level in the Army.Currently knowledge sharing consists of several processes and strategies in the Swedish Armed Forces. This is done by written reports, oral presentations and different practical exercises.This case study shows the functions of the simulator StriSimPC, methods of training and how it is used today. The study also describes the future opportunities, where digital metadata acquired from the modern combat vehicles could contribute sharing of experience in the Lessons Learned process.The summarized conclusions indicate that StriSimPC can combine the two strategies for personalization and codification of knowledge transfer to reach a higher level of learning.

This study was conducted by using a qualitative textual analysis on UNICEF Sweden?s website with the purpose of problematizing the role of UNICEF Sweden in today?s globalised society. This was done in the context of how organisations of civil society have gained influence. Following questions were answered: How does UNICEF Sweden legitimise its operation? Which strategies does UNICEF Sweden use to encourage involvement and donations?The study shows how UNICEF Sweden legitimises its work by promoting a unique influence, their unique methods of work and by showing how the organisation helps the most disadvantaged children.

The purpose of this study is to explore how teachers in Sweden and Croatia work with children that have problems like ADHD and dyslexia in school. I have chosen to compare pedagogical methods between Swedish and Croatian teachers which are used in work with children with difficulties when it comes to the education and teachers approach to these children. I have done a qualified study and have interviewed teachers in both Sweden and Croatia and one specialist in pedagogy in Croatia. I compared with these interviews information from earlier studies and literature. Results show that teachers in Sweden are of the opinion that every student who has these difficulties is different and therefore the use a variation of pedagogical strategies is crucial.