Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

This essay takes its starting point in the making of a new national general school curriculum for the Swedish elementary school. The purpose of this essay is to estimate what the policy makers intended with the new policy documents and relate that to how a few teachers perceive these changes. In order to get an understanding of how the teachers view these changes I have done qualitative interviews with four teachers which all work in the Swedish elementary school.Theories on "implementation" and "street-level bureaucracy" are used to analyse my empirical material. My results tell that there is a difference how teachers relate to the new curruculum and the policy makers' intentions with it. That can be explained by the fact that teachers' work is complex and as to they work in a complex organization..

The purpose of this discourse-analytical study is to investigate teachers? beliefs about writ-ing and writing instruction and how their beliefs and writing instruction can be understood in relation to the Lgr11 syllabus in Swedish. The study included five teachers who teach in grade 6 of primary school, where I applied Roz Ivani??s theories of written discourses, based partly on interviews with teachers and classroom observations of teaching, partly on the Swedish curriculum for grades 4?6. The result shows that teachers move within creativi-ty, process, genre and social practice discourse, while the skills of discourse and the socio-political discourse lack matching.

The purpose of this study is to examine pupils´ experiences from getting grades in upper secondary education for pupils with learning disabilities and which impact this has on these pupils how they form and get formed as schoolchildren. Four pupils in upper secondary education for pupils with learning disabilities in a Swedish community have participated in qualitative semi-structured interviews. All analysis that has been made has focused on these pupils´ stories about getting grades. I have asked openly formulated questions so that the pupils themselves have had the possibility to highlight those experiences that they want to share.Three categories that I have used, with starting point from the questions in this study, to analyze the answers in the interview material is how the pupils talk about the bases for grading, the pupils´ self-awareness when they talk about their own grades and the pupils´ view when they talk about the importance of grades. The theoretical base of the study is policy enactment.One conclusion of this study is that both teachers and pupils in upper secondary education for pupils with learning disabilities often is based on other factors than what different policy documents says about what should be the ground for teachers grading.

AbstractThe aim of the present study was to investigate if and how pre-school teachers reach the objectives in the national curriculum concerning the environmental issues.Another angle of this study is to find out if there are any involvement amongst the preschools regarding the environmental issues and if the teachers encourage the children to join in and make them a part of discussion.I have randomly chosen 10 preschools throughout Sweden and interviewed one staff-member from each school. Most of the preschools were well aware of the goals to follow according to the national curriculum.After comparing the answers my conclusion is that preschools act quite differently concerning environmental issues. Some worked almost exclusively with the children involved. Others occasionally involved the children whereas a few didn?t include the children at all.In every case the teachers would want to dedicate more time to environmental issues.

My purpose with this study was partly to examine how some Swedish science teachers teach and their knowledge of the science curriculum, and how this affects their teaching. I also aimed to compare the Swedish and Irish science curriculum. The method I undertook to achieve this study was to carry out six interviews with science teachers in Sweden. I also completed a text analyse of both the Swedish & Irish science curriculum. The results of the interviews showed that the teachers think the curriculum is important but they do not always keep to it.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow statement report varies depending on the time perspective in which companies? acts.

The purpose of this study is to establish whether or not there is a connection between a highincidence of computer gaming and English proficiency in Swedish 9th-graders. The study also takescomputer game genres into account, attempting to see if there is a link between frequent playing ofcertain genres and high English grades.According to this study, there is a clear correlation between the gaming habits of Swedish 9thgradersand the grades they receive in English, with a higher frequency of gaming corresponding toa higher grade. The study also suggests that the Strategy, MMO (Massively Multiplayer Online) andCRPG (Computer Role-Playing Game) genres have a higher representation amongst students withgood grades in English..

It?s not a new occurrence that girls have higher grades than boys. Statistics show the same at the Kallinge school in Ronneby. There is a great difference between boys and girls in their grades from the ninth class. There are many different factors that affect the pupils.

A new curriculum, Lgr11, was introduced in Sweden during the Autumn Semester 2011. My aim in this paper is to investigate whether an integrated and interdisciplinary approach is possible within this new Swedish curriculum.Firstly, I will describe the approach to integration and interdisciplinary work used in the new Swedish curriculum. Secondly, I will analyze whether the curriculum allows for an integrated and interdisciplinary work.The method used in this paper is a qualitative textual analysis and analyzing the new curriculum´s approach to integration and interdisciplinary education has been the focus. The analysis has been based on the explicit and implicit basics of integration and interdisciplinary work in the curriculum.I assume theories of subject integration and curricula to come up with my results in the paper.To conclude, the results of my analysis of the curriculum show that an integrated and interdisciplinary approach is not only possible, but it is also each school Principal's responsibility as well as part of each teacher`s objective. The Principal's responsibility is to ensure that the integration and interdisciplinary approach is undertaken in school. The curriculum is clear that teachers should let their students work interdisciplinary as well as vary their methods of teaching.

The purpose of this study is to analyze how special education is done in relation to what is considered "normal". The aim is to discuss how the normalization discourse appears in a pre-school for all and, by extension, how the need of special education is articulated in relation to the normalization discourse. This study also intends to discuss how the perception of what is normal affects special education in pre-schools. The study draws upon previous research within the special education area through which we make our position. Since there is only a few studies in this chosen field which are based on empirical data, our study indicates the importance of more research in this field.

In recent years, more of high stakes (National exam- NP) have been introduced in Sweden and now (2015) the government has decided that the NP in social sciences- and natural science in 6th grade is optional in order to reduce teachers' administrative burden. Based on these reforms, to have more tests in more grades and also on the decision to remove the test, the purpose of this study is to examine how teachers perceive the work of the (NP).A quantitative research was done in the form of questionnaires. The study was based on questionnaires regarding the time for working with the NP and of the intention that the NP should be a support for teachers.The result of the study is linked to school development and the constructivist theory of learning. The results show that teachers perceive work with NP takes a lot of time, where as the time for administration seems to take slightly lesser time than the time for assessing the exams. The results also indicate that teachers perceive NP as supportive, mainly in relation to the curriculum.

The purpose of my study is to examine if the total study results differ between music classes and regular classes. Are there higher grades in music classes? If so, what are the causes for this? I chose to make an inquiry at two schools in different town districts, with music classes. At those schools I also collected data of pupils grades, and was informed by the principals and the music teachers about the activities. The number of respondents were ninety.The inquiry showed that the grades were markedly better in music classes, and that you can see great differences in well-being, parental engagement and ambition level, compared to regular classes.

This paper has its aim to investigate in which way the theory about the dynamic of the triadic nexus, presented by Brubaker, needs to be revised. In the first place this theory is presented and after then applied on the triad formed by: the Hungarian national minority in Transylvania, Romania and Hungary. Through the empirical evidences, that are presented here by following up the political relations and its dynamics over time between the three fields, is shown that the theory is usable for the case in question. Further as we approach the more actual development of the political life in the triad appears a need to deal with one more field which would be for example the NATO or/and EU.This means that Brubakers theory has to be revised so it would take in account a forth field and that of an international organization/institution. The arguments for this needed change is put forth through empirical evidences on the political relations that the two states has with NATO or/and EU and the huge influence these have on the states..

This study aims to highlight and analyze eight secondary teachers' views and thoughts on mathematics. Hopefully this study will provide a deeper understanding of how teachers think and reason about their subject and how this affects their teaching. The study was conducted using a qualitative interview method, based on interviews with eight middle school teachers who teach in school mathematics for grades 6 - 9. The interviews were recorded and then transcribed and analyzed. After the interview analysis one can conclude that the teachers? thoughts concern three main themes: the importance of mathematics, children?s lack of basic knowledge and the teachers? lack of time.In discussion and analysis the teachers conceptions of the own subject is being analyzed, and that is the foundation of this study.