Studies show that activity based costing (ABC) is not widespread in practice even though it has been present in the academic world since the 80's. This thesis examines the reasons for the discrepancy between theory and practice through a case study of a Swedish manufacturing company. The intension is to answer the question of what contributes to the choice of precision in product costing.We found arguments for increasing precision in product costing but not to the extent of a full-scale ABC implementation. The company's estimation of the value of increased precision. In the study three company unique factors were isolated that affected the company's estimation of value; drifting purpose of product costing, historical use of product costing and knowledge about product costing..

Purpose: To compare the expectations of coming profession in social work with experienced social work. We wanted to compare the pictures between the students in school of social work studies with social workers. We also wanted to increase social workers as well as other readers? awareness of social work as a profession.Questions: What characterizes the school of social studies? How do students in school of social work view the coming role as a professional? How do students in school of social work view upon social workers as professionals? How do social workers view upon their own profession? How do social workers view upon the own role as a professional? How do social workers view upon the relation between the idea of the profession and the daily practice? How do the students in school of social work studies and social workers view upon professional social work?Method: Qualitative study with qualitative interviews.Conclusion: Social work is a low status profession. How to increase the status of social work is not easy.

The purpose of this study is to investigate how much influence children perceive and feel that they have in terms of after-school activities and offerings. I have also tried to find out how much influence the children in the selected after-schools feel they have. This is to highlight how children themselves perceive their influence and if the children are aware of their rights in terms of participation and influence. The study also wants to highlight the forums and the ways in which children feel that they are heard. The study used questionnaires and group interviews were made of 15 children aged 8-9 years from two after-schools, located in two different schools in the same municipality.

The purpose with this essay is to describe how the principal, social worker and the teacher work to prevent bullying at school. The following questions have been discussed:Does the school have an action plan for bullying, and if so, what does it say? Who has the practical responsibility for making sure that the plan is followed, and how does that responsibility work? How is the responsibility divided between the different professions? Are the children in any way active in the planning of the work against bullying? What does the children think about who has the main responsibility for stopping bullying?The method I have used in the essay is individual interviews with principals, welfare officers and teachers from two schools.My results show that the schools have different ways of handling bullying, and different forms of cooperation within the staff. One school have active students in the work against bullying in the form of classmate support (kamratstödjare). The social worker is used in different ways in the work against bullying.

The purpose of this study is to describe and analyze four educators? views and experiences of working with children with Autism Spectrum Disorders in relation to the concept of "One school for all". Research has shown that a segregating perspective is dominant in the school system, but the education act says that all children have a right to an equal education.My starting point for this study has been the concept of term "One school for all" and the problems that can occur in working with children with Autism Spectrum Disorders. A school for all is a school where all children are welcome and where all children sees as equals regardless of what background or disability they have. This study will be important for newly graduated teachers who are not aware of Autism Spectrum disorders.

This paper is based on a study of the Christian religious school. In Sweden today, surveys have shown that there is a common fear and negative attitude towards Christian religious schools. Despite this fact these schools increase in numbers, which makes it relevant to investigate what reasons the parents base their decision on when making Christian religious schools their school of choice for their children. The formulation of the question in this paper is therefore based on why the parents choose to place their children in a Christian religious school. Previous research on this topic is very scarce and poor, which makes it a relevant topic to investigate more thoroughly.

This study is based on qualitative and hermeneutic methods. The investigation summarises how four textbooks present Buddhism in (school) subject Religion, such as texts and images. Two of them are used in Religious studies A, the rest is used in Religious studies 1. The study rests on the theories of orientalism and christocentrism, where both can be related to the concept of making secondary. In the research background there are descriptions of how the western world looks upon Buddhism in a historical perspective, but also how Buddhism in a modern age is represented.

The purpose of this study was to investigate what attracts children to activity and movement on the playground in a central and municipal preschool in a town located in middle of Sweden. The method was to use a qualitative group interview with five children, two girls and three boys, at the age of five. The interview consisted of a general question about what kids think is fun to do on the playground and was complemented with follow-up questions depending on what the children said. A qualitative interview with a preschool teacher and observations were carried out in the hope that they would confirm what children claimed about play and movement. This study showed a gender difference when girls like to swing together while the boys are making the swinging for a contest.

This thesis concentrates on the organization surrounding the school transports in Norrköping and its surrounding areas. It is a qualitative research based on interviews with four different groups that is included by this organization, local municipal officials, entrepreneurs, school personnel and youths depending on this service. I have used organization theory as a theoretical base. In my study it became clear to me that this is a complex and multifarious organization. The many different actors sometimes make it hard to survey all the different parts of the organization.

The children's ways of showing interest in writing and reading in pre-school have always fascinated me. The joy and pride they show when they start writing their own doodles and then eventually go on to write real letters and words, is a joy so see.The origin of this essay is based on Dante 3.5 years old. He wants me to spell my name so he can write to me. When I mention the second letter, Dante happily says "E, that's what my name starts with! From the other direction" I am amazed by his thoughts, and my enthusiasm for his knowledge knows no bounds. In the same moment I become aware of Alma, who quietly has seen my reaction to Dante's skills.

The purpose of this study was to explore preschool- and primary school teachers? perceptions of fairytales, why they use fairytales and what thoughts they have about the impact of fairytales on children?s reading and writing development. We interviewed seven teachers and three preschool teachers in northern Sweden to find out how work with fairytales is carried out in preschool and primary school. We also interviewed twelve pupils who were seven and eight years old to find out what they thought of fairytales in primary school. The result showed that preschool- and primary school teachers had a positive attitude towards fairytales and the opportunities provided by fairytales.

From autumn 2008 Sweden has reinstalled the Special Education Needs teacher education. For future special education teachers and active teachers in the field, it is important to know the history and be aware of future visions to create a good role for the Special Education Needs teachers. This study examines attitudes towards special education and Special Education Needs teachers amongst school principals and classroom teachers at seven schools in Umeå municipality. School principals were interviewed, and a survey was handed out amongst the selected General Education teachers. From this it appears that school principals have a picture of special needs education and Special Education Needs teachers' work that corresponds well with the objectives of the school's governing documents.

This study, a document analysis with a qualitative approach, explores children, under 18years, who have been subject to measures of child welfare in the city of Malmö during theyears 1935-1937. It also explores the school's role in this context. The questions that the studyis guided by is: How was children described in the Child Welfare documents in Malmö duringthe years 1935-1937? And what role did the school have in Child Welfare work and whatmotivated this? The theoretical approaches are Foucaults theories of power, control anddisciplining.It appears from the study that the school and child welfare authorities had a close cooperationwith the purpose to control the upbringing and disciplining of the children. It was through theupbringing that the deviant child would become a "normal", docile and good, industriouscitizen.

On the 26th of January 2010, the Supreme Administrative Court in Sweden gave five rulings which greatly affect the possibility to keep a close company within a family by transferring the ownership of the company to the next generation. The five rulings concern the interpretation of the prerequisite, same or similar activity, which can be found in section 57, clause 4 of the Swedish Income Tax Act.    The prerequisite is fulfilled when an entire or parts of a business is transferred to another close company and the receiving company?s business activity is within the framework of the transferring company?s business activity or when the companies have a similar connection. Depending on which shares that are being evaluated, the prerequisite can refer to both the shares in the receiving or the transferring company. When the prerequisite is fulfilled, a standardized amount of the business income will be taxed as capital gains and the surplus will be taxed as earned income.

Pupil achievement and behaviour in schools was earlier seen as given by socioeconomic and biological factors. But since the late 1970s the school effectiveness research has come to give school factors a much greater role for pupils? attainments. Research has shown that schools´ pedagogical and social climate, which is to be seen as a complex product of deeply felt values and norms held by school principals and teachers and developed through practical actions, can explain variations in effectiveness between schools. Effectiveness is here to be seen as a higher mean cognitive and non cognitive student outcome than is expected with regard to initial attainment or family background.