Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Are we able to help younger students to develop their understanding and their use of the capital letter, dot and question mark by giving them intensive teaching on the subject during a short period, and would the effect be long lasting?I decided to investigate this together with young students in second and third grade and at the same time try to see which grade would benefit most.By using an experimental research design I conducted the investigation in a class with children from both grades where the result was compared with two similar control groups. The investigation lasted during five months, while the students were able to show their knowledge in the subject just before and after a two weeks period of intensive teaching and then again after four months.The result showed that the intensive teaching had an effect that lasted over time and that it was the students in second grade that would benefit most. .

The aim with this thesis was to acquire an understanding for how individuals handle the feeling of shame in connection with cultural consumption. In order to capture the feeling of shame we developed an interview method called the Backstabber interview technique. We found that the Backstabber interview technique successfully triggered feelings of shame in connection to cultural consumption, which made it possible for us to study the handling of shame. We found that our respondents tended to use different forms of accounts in order to handle the feeling of shame. We categorized them into five accounts with relating sub-accounts.

The purpose of this paper is to find the true meaning to the Swedish word "sinnesträdgård" as a fenonomen. This paper concentrates on the Swedish use of the word, because the term has different definitions in other countries. Our choice was a phenomenological method after reading literature on, and in relevance with, the subject without finding an answer to the question. According to our six informants - a politician, a project manager, two landscape architects and scientists, and two occupational therapists, the concept has not yet been defined. The results show that a "sinnesträdgård" is complex and means several things, but the main purpose of the concept and place is to stimulate all senses. We have discussed how to distinguish the concepts "sinnesträdgård", design garden and health garden, from each other as they all stimulate the senses.

This paper deals with rights of women and their social role during the Viking Age. The method is to compare things and written material.In the written material, three cases of rape have been identified. How each of these cases where looked upon differs; legally the punishment for rape was exile. Violence against wives implied their right to divorce, whereby they were entitled to take with them a great part of the family´s capital, namely their dowry and morning gift.A husband and wife did not inherit each other but a widow could inherit from her children if they died without offspring.Women buried in boat graves indicate that they had a function or were closely involved in the cult. From two graves, the Aska Grave and the Oseberg Grave, the findings can be interpreted as indicating a change in the social behaviour.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

This paper investigates the possibilities to construct automatized portfolios based on optimizations strategies that could outperform comparable indexes. The study is based on time-series of Swedish stocks dating from 1986 to 2006. In the research four different portfolio optimization techniques were studied. These were: the Classical Markowitz Approach, Mean-Absolute-Deviation, Minimum-Regret and Conditional Value-at-Risk of which the three latter are based on generated scenarios. The behaviour of these models was studied for different choices of parameters such as backward time-horizon and targeted average return.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

AimThe purpose of this study is to, from a perspective of a PE teacher, look at how teachers of physical education in elementary school designs and assesses the teaching of swimming. The issues underlying the study are as follows:Which elements are included in the swimming education and how do teachers work with these operations?What does the PE teachers classify as swimming ability and what do teachers experience as obstacles for the students development of swimming ability?How do the PE teachers interpret the knowledge requirement in Lgr 11?MethodThe study is based on six interviews of qualitative nature, with PE teachers from various municipalities in the region of Mälardalen.ResultsThe result yielded by the study is that the swimming classes can take different forms depending on whom the teacher is. Common to all the teachers in the study is that they teach emergency management and lifesaving. When it later comes to teaching how to swim and practice, the teachers who teach in the younger age groups work more concentrated and continuously with swimming, while the teachers who work with the older age groups just checks whether students can swim or not.

The aim of this qualitative study was to examine and understand how teachers see and handle the signs of child poverty within a classroom context. The paper is based on an interview study involving 8 teachers in 2 Swedish schools for children between the ages of 6 to 12 years old. Poverty is a complex word and there are many definitions of it. What do teachers interpret as signs of child poverty in the school context? How do they act when they think it?s necessary to protect a child from being affected by it, and how can we understand their choice of action with the help of action theory? We discovered that the teachers notice different things as signs of child poverty, and they all react in both different and similar ways.

ABSTRACTThe purpose of this essay is to investigate possible questions generated by theperformance/installation Har hon inget vettigare att göra? Du då. Har du inget annat att hitta på än att ståoch glo på henne? by the artist Elin Wikström. The Constructed Situation invites the spectator to be apart of a continuing process of thought.The subjective feeling makes an important insight to the work through methods of the aestheticsand the performative., mainly from Margaretha Rossholm Lagerlöf.

Relationships and trust between humans create the psychosocial working environment. This is a basic human activity and is communicated in a continually ongoing process. Conciseness about the value of trust and social capital motivates the need for work, with threats to communication, being conflicts and noise. This can create greater trust in the workplace as a whole, as well in the working team. Scientists are increasingly interested in these social relations in the working environment; there are profits, both for production and in terms of individuals2019 well being, in shifting the focus away from a purely production-oriented, economic perspective.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

This thesis work researches what motivates swedish Facebook users to pass along and shareinformation on Facebook, their attitude towards shared information and what affects this behavior. The goal of this thesis is to research todays behavior and motivations to enlighten  what makes information worth sharing to others on Facebook, instead of simply attracting attention. By using a web survey we have collected data by sampling a part of the actual population  of  swedens Facebook users.Our results show that swedish Facebook users main reason for using Facebook is to socialize with offline friends and share information to show otherssomethingtheybelivetheywillhaveuseforand/orwillappriciate.WecompareourfindingstoexistingresearchandtheFIROtheoryabouthumaninterpersonalneeds.Wefindthatuserssharinghabitscanbeidentifiedasmotivatedbyinterpersonalneedstomaintainsocialbonds,influenceothersopinionaboutthemselves,feeluniqueandstandoutinthecrowd.WeconcludethathumanneedsarecontributingtosharingactivityonFacebookandinfluencethesharinghabitsoftheSwedishFacebookusers.Theusersshowacriticalviewonsharingbehavioringeneralbutdonotbelievethattheyshareforthesamereasonthemselves..

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.