Titel:  Redovisning i biståndsorganisationer - De kommersiella redovisningsnormernas påverkan på biståndsorganisationerna och deras intressenter.Ämne:  Företagsekonomi/RedovisningNivå:  Magisteruppsats i företagsekonomi, 15 hpFörfattare:  Johanna Johansson, jjn06004@student.mdh.se och Diego Velasquez, dvz06001@student.mdh.seDatum:  2010-06-04Handledare:  Leif CarlssonProblemformulering:  Vilka konsekvenser kan uppkomma för biståndsorganisationer och deras intressenter då de indirekt och direkt måste redovisa enligt kommersiella redovisningsnormer? Vilket behov finns det av förändrade redovisningsregler för ideella föreningar?Syfte:  Uppsatsen syftar till att beskriva hur dagens redovisningsnormer för ideella föreningar påverkar biståndsorganisationernas redovisning och vilka konsekvenser detta kan få för biståndsorganisationerna och deras intressenter. Syftet är även att se om det finns ett behov av förändrade redovisningsregler för ideella föreningar.Metod:  Studien har genomförts med en kvalitativ ansats och ett deskriptivt/deduktivt angreppssätt. Uppsatsens primärdata består av intervjuer gjorda med Plan Sverige, FRII, SFI, Sida, Radiohjälpen och Öhrlings PricewaterhouseCoopers.Slutsats:  Missförstånd kan uppkomma mellan biståndsorganisationen och dess intressenter på grund av att intressenterna kan ha en tendens att mäta föreningens effektivitet med kommersiella mått. Det framgår även att utveckling av redovisningsreglerna för ideella föreningar bör ske branschvis.Nyckelord:  Ideella föreningar, biståndsorganisation, redovisning, konsekvens, ÅRL, BFL, FRII, SFI, begränsningar, kommersiella redovisningsnormer, lagstiftning.

In the following study the author compares two methods of teaching history, the thematic approach and a more traditional chronological approach. Aiming at distinguishing the perceived notions of strength and weaknesses of each method, from the perspective of teaching, the author uses semi-structural interviews with four teachers in order to shed light on the reasons why each method is chosen. The perceptions of the thematical and chronological method in teaching history are further compared with the result in students? grades. The result shows that the thematic method is perceived as being better at teaching the student about causality and different understandings of changes in history, which would have positive impact on higher grades.

Aim and questionsThe purpose for this study was to investigate how marks and mark settings are formed in physical training at some compulsory schools. We also wanted to see how the criteria for marks are formed. These were the main questions during this study.? How do the students find the evaluation and the making in physical training?? Are there differences between different student groups when it comes to their experience around estimation and marking in physical training? (gender, marks, schools etc.)? How do the teachers motivate their marking in physical training?? Are there any differences between the criteria for marking between different schools?MethodThe study was carried out during the spring 2005 at eight schools in a municipality in the middle of Sweden. The study involved 339 students opinion polls and 12 teacher opinion polls.

In view of the difficulty of recruiting staff to care profession and in terms of the increasing need to find ways of ensuring a good language level in the profession, have an interest in language tests been revealed. The purpose of this paper is therefore to highlight the use of language tests for admission to the care courses for adults in Värmland. What provided This is a survey of the prevalence and an examination of the validity of the test. The issue that this study assumed is: How is language test in connection with admission to the certified health and social care courses for adults in Värmland? How well correlates intent of the use of the language test with the test's validity and reliability?The methods used to seek answers to these questions has been a combination of questionnaires and experiments.

My purpose of this study is to investigate whether elementary school is available for students with the disability of autism. If the school is just as accessible for students with autistic syndrome as for students with asperger syndrome, or if the school is marked by equal treatment. I think this is important to highlight since I think it´s a deficiency in the school's accessibility for certain students, and dilemmas occurs regarding students in need of support. In order to provide a validated result according to me, I decided to conduct interviews with a few employees and ask all of them the same questions. The interviews I conducted was performed anonymously.

The purpose of this report was to investigate to which extent local presence of large herbivore mammals (Alces alces, Cervus elaphus, Capreolus capreolus, Dama dama and Sus scrofa) covaries with small rodents (Myodes glaerolus, Apodemus flavicollis and Apodemus sylvaticus? The hypothesis was that high abundance of wild ungulates would inhibit the density of small forest rodents. The data was collected during field work within FoMA (Environmental Monitoring Assessment)/SLU (Swedish University of Agricultural Science). The Ungulate dropping inventory and rodent trappings, which is the base in this report, where performed 2012 ? 2014 in Gnesta/Nyköping municipalities (G/N) with a relatively high density of wild ungulates and Vetlanda/Växjö municipalities (V/V) with relatively lower wild ungulate density.

Oro är ett allmänmänskligt fenomen som kan vara både till nytta och skada för oss. Syftet med denna studie var att undersöka om det finns någon skillnad mellan högoroare respektive lågoroare vad gäller vilken funktion oron fyller (Worry Automatic Thought Questionnaire) och orosinnehåll (Student Worry Scale), undersöka eventuella könsskillnader samt jämföra ett mått på frekvens och intensitet i den allmänna oron (Penn State Worry Questionnaire) med ett allmänt ångestmått (Beck Anxiety Inventory). Undersökningsdeltagarna utgjordes av 40 psykologistudenter och 70 polisstudenter och könsfördelningen var jämn. Signifikant samband mellan totalpoäng på PSWQ och totalpoäng på BAI erhölls. Högoroare oroade sig signifikant mer av vidskepliga skäl, för att undvika eller förhindra något ont från att hända, i förberedande syfte, för att få motivation samt som distraktion från mer emotionella saker, jämfört med lågoroare.

Syftet med studien är att undersöka hur lärare upplever styrdokumentens intentioner med elevinflytande. Studien har gjorts med en fenomenologisk livsvärldsansats där lärare beskriver hur de upplever elevinflytande utifrån sina egna erfarenheter och livsvärldar. Vidare har en hermeneutisk tolkningsteori använts för att ge en förståelse för hur lärare beskriver elevers inflytande i skolans verksamhet. Metoden för studien är kvalitativ. Det empiriska underlaget består av åtta intervjuer med låg- och mellanstadielärare på sex olika utbildningsenheter.Studien visar på olika förutsättningar för inflytande.

A uniform environmental rating system for green buildings is demanded in today's society, where the requirements of the energy consumption for real estate are increasing. There are several different systems around the world used to rate buildings, all with different assessment criteria and starting points, which make it difficult to compare environmental rated buildings with each other.The purpose of this paper is to acquire knowledge about the differences between the Swedish environmental rating system Miljöklassad Byggnad and the American LEED, to discover which system is most advantageous. We also examine whether environmental rating affect the value of a property.Miljöklassad Byggnad is relatively simple structured, which makes it possible for private individuals to rate their property. LEED is better structured on the other hand in the case of environmental classification of commercial properties, because there are manuals for among others hospitals, schools and retail. The rating system for Miljöklassad Byggnad is good since the system seeks to fix the number of errors and deficiencies as soon as possible.

Finanskrisens inträde i mitten av 2008 utsattes Sveriges ekonomi för kraftiga påfrestningar. BNP-tillväxten mattades av och vi har till och med sett en negativ tillväxt för första gången sedan krisen i 90-talets början. Samtidigt har både hushållens konsumtion och näringslivets produktion rasat vilket har bidragit till kännbara effekter och en osäker tid för båda parter. Till en följd av detta har många företag tvingats avveckla sin verksamhet helt medan andra fått se över sina kostnader. Detta har i sin tur bidragit till att arbetslösheten ökat med cirka tre procentenheter mellan 2008 och 2010.

The aim with this master thesis is to analyze a scientific material concerning the context between learning and child/student development, and factors which controls process of learning, to create an image with quality account and teaching in mathematics, which then can raise the mathematical knowledge among students.The phenomena which stand in focus for the investigation is: why there is a negative tendency for development of knowledge in mathematics, among the Swedish students that TIMSSs investigations showed in intercultural comparison within the years 1993, 1999, 2003 and 2007.The method is the ethnographical method, which is based on: analyzing scientific theories about learning child/student development, factors which controls process of learning, and factors which controls process of learning the most and qualitative empiric investigation with qualitatively analyzes the questionnaires, which is about factors which are controlling the process of learning and factors which are controlling the process of learning the most.Result of the theoretical and empiric analyzes shows that factors as school environment, attitude for subjects and teaching, controls and influence the learning. To end a unenthusiastic tendency as a negative development of mathematical knowledge among students that is shown in TIMSS investigation and to elevate the students' performance in mathematics, an elevated qualitative account and teaching in mathematics, by the factors named. Safe school environments as the intercultural meeting place, the teachers influence part to the students' subjects' attitude in mathematics and goal related grading criteria in teaching, is all required for e qualitative teaching in mathematics..

The purpose is to analyze if the students have any use of their computer education at a senior high school level or if there is a demand for them to proceed studying. Does the students background have any importance or is it their own motivation that makes the student advance to higher education.In this report we ask ourselves the question, if the students have any use of the knowledge gained at senior high school in computer studies at a higher level. Do the students have any chance for employment based on their senior high school grades in computer studies after graduation?  Do the schools that follow the senior high school guidelines within programming and databases give these students an advantage towards those that have not received the same fundamental education?The method used for the survey is a group questionnaire.  The questionnaire was distributed at one and the same time and then collected to examine the results. The survey results showed that students who seek work based only on their senior high school grades, received only a temporary position for different lengths of time.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

AbstractThis essay deals with young people?s written language. It is often said that the student?s ability to write is worse today compared to earlier generations. The written language is an important condition for knowledge, therefore it is of great importance that all students, after finished secondary- and upper secondary school, have acquired an adequate language which is suitable in the public room.The fact that young people?s language is worse than earlier generations is a constantly recurrent assertion and often debated in school.

In this essay I examine if socio cultural theory is present for teachers when pupils and students are using computers in class, especially when using blogs as a tool for learning. The aim of the essay is also to examine if blogs among pupils in class can promote peer support, co-operation and reflective dialogue, and in that case in what way. The essay consists of two studies, one small interview study and one literature study.  The interview study is made with the qualitative method phenomenographic analysis, presenting four Swedish teachers who have much experience using blogs in education. The aim of the literature study where some national and international research studies of relevance are presented, is to broaden the perspective.The result of the interview study shows that a socio cultural theory is highly present among the teachers who already use blogs in education. In addition, those teachers experience that the blog in the classroom supports dialogue and co-operation among the pupils.  In contrast, the literature study shows that most teachers in Sweden who made their pupils work with computers in classroom seem to let their student work alone, without guiding them and without creating co-operation or dialogue in the classroom.