Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The aim with this study is to illustrate the underlying causes of students? difficulties in Mathematics from a teacher perspective. The approach that has been used through this study is qualitative, method wise interviews were used. The selection for the study consists of five teachers with many years? experience in the subject of Mathematics.

The study seeks to investigate four preschool teachers? views of making literacy learning a pleasurable experience in preschool class and to identify any differences in their views. The study is based on interviews with four teachers with at least ten years? experience of work in preschool class. The teachers work in three different municipalities.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

The purpose of this master?s thesis is to study an electronic reference service from a user perspective. By qualitative interviews with eight students the thesis examines their information behaviour, why and when they use the service, the user?s experiences of the service and the communication with the librarian. The users have all used the Swedish electronic reference service Fråga biblioteket ? Forskningsbibliotek.

The purpose of this study is to conduce to the understanding of what challenges the HRdepartmentfaces in the work with the psychosocial work environment in nonprofit organizationsin Sweden. A particular focus in the study is on how the certain features of the nonprofit sectoraffect and tend to contribute to these challenges. In both Swedish and International research thereappears to be a lack of studies that deal with the psychosocial work environment in the nonprofitsector, which is one of the main reasons for this study. International research show, among otherthings, that employees in this sector have a higher degree of work satisfaction than in othersectors. Especially, they value the sense of making a contribution to the society, to get feedbackon their work performance as well as they expect a high level of co-determination.

The purpose of this essay is to understand how children and adolescent regard participating infamily therapy sessions, and the children´s views on their own contribution to the therapy.Another focus is weather family therapy can strengthen children´s identity and sence ofcoherence, and thus help them being more able to coping with dificulties in the future.Important questions for this work is to investigate how the attitudes and abilities of familytherapists can help the children become participating subjects, and how the collaborativeapproach contribute to bringing new perspectives and opportunities in the family's relationalcontext and life situation. By using Antonovsky´s salutogenic theory and narrative theory, theaim of this paper is to bring forth ways to approach children as family therapist that helpsstrengthen the childrens identity, self-esteem and sence of coherence.By analyzing family therapists known for being child-focused, such as Jim Wilson, MichaelWhite, David Epston and Haldor Övreeide, and compare the approach as therapist to theconclusions of the recent studies, this paper wants to emphasize how to approach children,adolescents and parents in a way that helps children contribute to solving the problem and thatbrings forth new narratives about the childs identity and relational context..

Stress is something that has increased in recent decades among adolescents. Several reports indicate that young people today are more stressed because of the many demands they wear. They should be good in school, achievement expectations, get an education or job, make choices and think about their future. The purpose of our essay is that we want to explore and gain an understanding of how young people in the third grade in high school looks to stress. To conduct this study, we used a qualitative approach, by doing interviews with 10 high school students attending third grade at Västerviks gymnasium. The result we got out of the interviews was that young people experience stress differently, depending on their different as individuals. We found that there are different causes of stress, such as school, media, friends, demands from various quarters and choosing education.The interviews showed that some kind of stress was possible to handle for the adolescents, for instance by making schedule. Some stress from society was, on the other hand, more difficult to avoid..

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.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

As well as other politic fields, the cultural politics adapt to changes in society. The development in society has brought attention to the interaction between the cultural field and the economic field. One of the main goals within Swedish Cultural Policies today is the development of cultural and creative economics. Politicians and researchers claim that culture can be a significant part in economic growth in cities and making a place attractive to live in.I became interested in the discussion around the cultural experience as a factor of economic growth when I participated in a seminar at Karlstad CCC during Kulturparlamentet 2012. When I then started working at the music festival Putte i Parken during the spring of 2013 I thought about making this study.The main aim is to investigate in which way Putte i Parken can be a factor of growth and a factor of making Karlstad an attractive place to live in by analyzing documents, reports and literature in a qualitative way of working.

AbstractCities are once again becoming the locus of economic, social and political processes. The effect of these processes on the city is two-fold: one one hand they threaten to fragment and dislocate the city and the actors within them, on the other hand they give actors within cities new opportunities to react and mobilize resources towards different strategies of integration. The latter gives rise to what Patrick Le Galès calls the collective actor-city. The aim of this thesis is to explore the notion of the city as a collective actor in a swedish context by utilizing Le Galès theory of european cities as collective actors in an abductive case study on the city of Malmoe. By utilizing Le Galès five dimensions that make up a collective actor I analyze interviews conducted with city officals aswell as documents produced from the city wide plan of action Welfare for everybody.

In Sweden, responsibility for the collection and recycling of packaging and newspapers lies with the producers. Therefore, the major producers created a jointcollection with 5800 recycling stations. The stations are the responsibility of a coordinating body, Förpacknings och Tidningsinsamlingen (FTI) which ensures Government regulations are adhered to by the producers.In 2006, the Swedish Environmental Protection Agency (EPA) carried out an evaluation of the collection of packaging and newspapers. EPA´s research showedthat 80 percent of households were satisfied with the collection but that there were also shortcomings, including problems with littering at the recycling stations.We have tried to approach the litter issue from different angles in order to suggestpossible measures to reduce the problem. An important aspect proved to be uncertainties regarding the concept of operators.As there are currently many parties involved in the collection process this lead to the issue of who is legally considered as the operator of the recycling stations.

The purpose of this study is to examine how adolescents can participate and have influence in the society, by making obstacles and opportunities that are considered central for their possibilities to power visible. National and international research indicates that adolescents opportunities to participation and influence are limited by the structures of society. A qualitative method was chosen, in which group interviews were made with 14 youths in development areas in Örebro. Theories are presented which constitute tools for analysis of the obtained results and has been chosen based on power- and participation perspective. An analytical model has been used to illuminate what kind of participation adolescents have in different parts of the society, where the concepts from the theoretical perspectives, power and participation are inserted.

This empirical study aims to determine whether Linnaeus University's formation in 2010 and subsequent reorganization has affected the employees' perceived motivation and job satisfaction.A combined approach was used in which both quantitative and qualitative questions were asked in the survey form. 101 survey responses is the basis for the analysis and these have been associated with SDT-theory in order to draw further conclusions.The study shows that among the respondents, there is a frustration that is possibly related to the two organizational changes. They feel that they have lost confidence in management as a result of not being part of decision making. The study also conveys a very fragmented picture, members of the organization perceive that they have very different possibilities to peform well, participate and have clear goals to work towards..