This article elucidates the professional dialogue between student teacher and supervisor and it´s conditions as a supervising method in professional academic education. The aim of the study is to discuss how students articulate the conditions of the professional dialogue and the positioning of themselves and supervisors are made. The student taped discussions were analysed. Inspired by positioning theory we analysed the students discussions in order to interpret and elevate patterns showing the conditions concerning the professional dialogues for the students teacher education. The main findings are the students positioning themselves as listener and the supervisor is positioned as communicator of rights, obligations and oughtness.

Va?rdet hos konsumenter definieras och utva?rderas pa? ma?nga olika sa?tt. Denna uppsats a?mnar testa en modell fo?r att ma?ta varuma?rkesva?rde och se om den kan anva?ndas fo?r att ma?ta produktva?rdet fo?r en oka?nd produkt i dagligvaruhandeln. Detta genom att applicera modellen pa? produktens produktnamn.

Then the language learning process and the approach in a preparatory class differs itself from a general class. The methods conducted in a preparatory class are not just focused on teaching as in a more traditional method. Achieving the objectives in a preparatory class depends on the individual student and the cohesion in the group. Students have different backgrounds and knowledge level, therefore it is extremely important that the teachers use different work methods in order to achieve and to promote the students' language development. The aim with this survey is to get the knowledge about what education methods is being used by teachers in a preparatory class.

Syfte:1. Att redogöra bakgrunden till varför praktiska utbildningar behövs, och varför det satsas på en sådan utbildningsfilosofi.2. Att granska två koncept med två tillhörande program för att påvisa viktiga likheter och skillnader, genom utbildningsplaner, intervjuer och enkäter.3. Att ta reda på vad meningen med de två koncepten är, med hänsyn till vad respondenterna säger och med mina egna tankar och åsikter.Metod: En kvalitativ undersökning bestående av intervjuer och enkätundersökningar kombinerad med vissa kvantitativa delar i enkätundersökningen.Teoretiska perspektiv: Kommunikation, lärande, teoretiskt lärande, praktiskt lärande.Empiri och analys: Meningen med utbildningskoncepten har diskuterats fram med hjälp av egna åsikter och med hjälp av svar från enkäter, personliga intervjuer och ifrån övriga respondenter.Slutsatser: Det finns flera meningar med båda utbildningskoncepten och deras respektive utvalda utbildningar. För en KY-student kan det vara att få en skräddarsydd utbildning, och för en co-op student kan det vara möjligheten till betalda arbetsperioder..

Shell companies are characterized by containing liquid assets such as cash, securities or other similar assets. Transactions of shell companies constitutes a severe problem since the purchaser often has the aim of obtaining undue tax advantages by not paying the tax debt of the company.Historically it has been complicated for the legislator to stop the set-up in an efficient way since the transactions as such are not illegal, instead rather commonly used for example to restructure companies or for the transfer of companies to the younger generation. The purpose of the current legislation is to prevent individuals and corporations to involve in shell company trade. Aiming for an efficient legislation, the tax rate is at a very high level.The issue with the rules is that also honest buyers are at risk of being covered. This calls for high demands in complying with the principle of legal certainty and the possibility to forecast the tax consequences.The purpose of the thesis is to identify and analyze eventual problems when applying the legislation.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

Introduction: 1 November 2010  came the amendment about the audit requirement into force. The amendment concerned only micro-enterprises. The most common form offinancing for micro-enterprises are bank loans, therefore the banks play a major role in the business and wellness of micro-enterprises.Purpose: Purpose of this paper is to examine if the credit assessment has been affected by the removal of the audit requirement for micro-enterprises.Method: This study will be conducted by a qualitative study in the form of interviews. Five interviews were conducted, with four respondents from the large banks and    one respondent from Almi Företagspartner.Conclusion: All respondents agreed that the audit is seen as a mark of quality, some lenders will continue to request it from the micro-enterprise while other lenders look at other factors such as ownership, relationship or business concept..

AbstractThe purpose of my study is to compare Sten Rydhs wiew of learning disabilities in mathematics and his education with current literature and research. I want to explore whether the education of ?Mattesmedjan?*, influenced by the Suzuki method, can be the solution for the students with maths problems. ?Mattesmedjan? is a privately-owned school of maths.

The aim of this study was to explore and increase understanding of how a team of colleagues at an upper-secondary school in Sweden works with students with special education needs. The team works with a group of students where the majority have experienced school failure in elementary school. The focus of the study has been to analyze a project that the school undertook 2013 to improve students? results and improve their chances to successfully graduate from their program. Data was collected from relevant documents and interviews with members of the project at hand.

Interest deduction limitation rules have an important function as the regulations prevent the Swedish tax base to decrease. However, the restrictions must not be at the expense of the business environment. Interest deduction limitation rules that do not work in a satisfactory manner are likely to make Sweden a less favourable country to establish in. The first Swedish rules which were aimed to restrict interest deduction threaded into force in 2009. The rules were applicable to intercompany loans related to acquisitions of part ownership rights and the aim was to reduce tax avoidance through corporate group-loans. The rules proved to be ineffective since the avoidance continued and the Swedish rules could not tackle the problem.

The DuPont formula is one of the most well known and basic tools used for financial statement analysis and is highly useful for understanding firms strategies and operating environment. Previous studies on American listed companies have also shown that analysis of the changes in the DuPont components is useful in forecasting contexts. In this thesis we test whether disaggregating the change in return on net operating assets provides incremental information about future performance for Swedish listed and not listed companies. We find that the change in asset turnover is a leading indicator of increased profitability for both listed and private companies, regardless of size. We also find evidence that the usefulness of the disaggregation for understanding future performance is greater in capital intense industries and lesser in service industries..

This essay investigates how teacher sees and uses mainstream movies as a teaching method. The main question approached is: How does teachers use feature films as a teaching method? Which movies are used and how does their working methods surrounding the movies look like? The purpose of the essay is to make the reader reflect over what influence mainstream media has over the historic knowledge of the students and how teachers use that for educational purposes. The business around historical film has grown over the years and is now a million dollar industry. The conclusion is that teachers mostly use feature films to provoke emotional reactions from the students.

Background: Enterprises often refer to their employees as ?Our most valuable assets? in annual reports and other written statements. In reality, employees are seen as an expense rather than an asset in annual reports and the voluntary disclosure is often insufficient. Human capital disclosure has been discussed through decades and the latest topic in voluntary disclosure is called integrated reporting. Knowledge firms should disclose more about their employees than industrial companies due to the fact that the employees are a considerably more important asset to these types of enterprises.Purpose: The purpose of this thesis is to study the disclosure of human capital, compare the disclosures between knowledge firms and industrial companies, and study the development of the human capital disclosures between the years 2003-2013.

This essay is derived from a case study about the SIRA school in Betlehem. SIRA is classified as a special education school with financial support from the Swedish International Relief Association. SIRA acts to provide support for children with reading and writing difficulties in their daily school work.The study's aim to describe the context for SIRA's specialized educational activity. The formulated questions should provide answers to which factors that influence SIRA's work, its goals, development, and the distinguished pedagogical approach.During the research comprehensive interviews were conducted with parties which can influence the way schools operate and provide the necessary support for students. Factors that influence the school's operation are analyzed from a ecological development perspective created by Urie Bronfenbrenner. The theory advocates that a student's development and interaction mainly comes from participating in activities, social roles and relations.This constant process of mutual adaptation between the developing individual and its surrounding environment is to be defined as its own entity. The result shows that SIRA's practice a special educational operation with focus on an approach which strengthens the student's identity and communicational skills..