Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

The aim of this study is to investigate how mathematics teachers use formative assessment to make the course objectives clear to the student. This is part of a wider aim in Sweden to find ways for improving mathematics teaching. Qualitative semi-structrured interviews and observations were used for collecting data. Different approaches to integrate formative assessment in their classrooms is discussed: questioning, discussions in whole-class, group work and assessment and feedback. The analysis of the results indicated that the teachers thought differently about how to integrate the course objectives in their planning.

In this Master thesis interest is directed towards approaches toinformation literacy (IL) and critical thinking in the educationalactivities of university libraries. The aspiration of universitylibrarians to promote the critical abilities of students isproblematized. At the center of attention is the project?Lärandemål för informationskompetens? [Learning outcomes forinformation literacy], which in 2006 was carried out incollaboration between the Swedish university libraries, in responseto the educational reforms connected to the Bologna Process.Through the discourse analytical framework of NormanFairclough, documents related to the project ?Lärandemål förinformationskompetens? are studied in order to identifydominating approaches to IL. The purpose is to investigate anddiscuss the possible implications of the dominating perspectives,with regard to the development of critical thinking amongstudents.The study results in the identification of two main discourses, thestandardization discourse and the discourse on employability.

This study highlights how pre-school teachers in a monocultural Swedish district looks at the concept of multiculturalism and what multiculturalism and /or intercultural approaches means in their pre-schools. The study takes its starting point in Johannes Lunneblads thesis "Förskolan och mångfalden" (2006) and Lpfö-98 (2006). The present study is a qualitative study in the form of interviews and the study have an intercultural and intentional perspective. The study shows that preschool teachers in the area perceive multicultural work as a compensatory education for children with non-European background. An analysis of the interviews on a deeper level shows that there is a broader understanding of multiculturalism that includes the class, sexuality and everyone of the children's "home culture?.

This study examines the similarities and differences between four guitar teachers in Sweden and the U.S. The aim of the study is to examine how teachers motivate their pedagogical standpoints and to analyze how they experience the frame factors that limit their teaching. Data were collected through interviews with two Swedish teachers and two American teachers. The result shows that the teachers, despite their seemingly different contexts, actually have a lot of common strategies and approaches. Most significant is the tendency to let the students decide some of the content of the lessons.

Problem: On the basis of the franchisees role and how he look up on his role in his business, should one like the Swedish Law applies characterize the franchisees role as the role of a contractor?Purpose: The purpose with this research is too survey the franchisee in his business and how he looks upon his role as a franchisee and see if this like the Swedish Law states be characterized as the role of a contractor.Methodology: By doing a proportional stratified selection within the the Swedish Franchising community, nine semi structured interviews has been made. The empirical foundation of these interviews has been concentrated and analysed with the support of the chosen theories. The result of the analysis has created the conclusion.Theoretical perspectives: The research is built up of three angels of approach; the role, the business and the economy within the franchisee and the contractor. The three approaches aim too illustrate the role of the franchisee, the franchisees role in the business and the economical effects in franchising.

The purpose of this comparative study is to investigate if the views of Sayyid Qutb and Tariq Ramadan regarding social structure and religion are possible to unite with western liberal democracy. The basis of the study is the problematizing approaches written by Qutb and Ramadan regarding the possible unity between Islam and democracy. These problematizing approaches are then tested on the political philosophy of liberalism to see if a unity is possible.The result showed that Qutb's view did not meet the criteria of democracy, which wasn't surprising due to his negative views on the system. However, Ramadan's reformist view on Muslim identity did unite with the views of liberal democracy, though questions regarding the possibility of creating and preserving a European Muslim identity in the secular society were immediately brought to attention.The importance in Qutb's view is social equality, unity and submission to God and the importance of Ramadan's view is to create and preserve a European Muslim identity and adapt to the society where you live and participate as a citizen. Qutb's view will not tolerate diversity and one is to keep or convert to the Muslim faith.

The aim of this study is to describe and analyse the knowledge of three of the treatment methods used in youth welfare and this is accomplished through a knowledge review. This study contains an analysis of three different treatment methods described in eleven different peer reviewed articles. The articles are all internationally published between the years 2006 to 2012 and they are all effectiveness evaluations. The articles deal with treatment methods concerning Motivational interviewing (MI), Aggression Replacement Training (ART) and Cognitive behavioural therapy (CBT) and these are three of the most common in youth welfare in Sweden. There is not much knowledge of Swedish conditions and that is why this study focuses on international research.

The SAB-system (Klassifikationssystem för svenska bibliotek) was created almost a hundred years ago and has often been viewed as insufficient among many academic libraries. KB (Kungliga Biblioteket) has therefore decided to change to DDC (Dewey Decimal Classification) which means that the Swedish libraries are now facing a challenge that involves a change to a new classification system. This is a comparable situation that occured when the SAB-system was created. The aim of this Master?s thesis is to examine the Swedish library sector´s approach to a new classification system, first to the SAB-system and then to DDC.

Sudoku is a popular game of logic in the form of a puzzle. Sudoku puzzles are printed daily in Swedish newspapers. The challenge of solving these puzzles have inspired many programmers to develop Sudokusolving algorithms. These algorithms use different approaches in order to quickly and efficiently solve the puzzles. One such approach is the use of logical strategies initially developed for human players.

The purpose of this study is to increase knowledge and clarify how active educators regard ICT- tools as aids, both the educators currently using the ICT- tools to improve writing skills and educators who have not yet embraced it. The study is based on four interviews with educators working within the age groups grade 1- 3. The findings of this study show a strong commitment among all educators, in terms of students' writing skills and their different approaches to working with writing skills, which is important as one method should not preclude another. In the findings a considerable curiosity can be seen for ICT- tools for writing instruction by the educators who have not embraced it. The interest and commitment of the educators who have embraced ICT- tools in their teaching is great..

Color has been significant in visual arts for as long as the art-forms have existed. Still images and movies have long used colors and color grading effects to affect the viewer and characterize the work. In recent years attempts have been made to bring these techniques of stylizing also to interactive games. This dissertation aims to compare two different approaches of performing real-time color grading for games. Focus is put on examining the two ways from a number of different perspectives and from there draw conclusions on advantages and disadvantages of the approaches.

.The Whole language program is in Sweden generally referred to as ?Kiwimetoden? - ?the Kiwi program? (author?s direct translation) partly due to the fact that the Whole language program originates from New Zealand. Whole language is basically a literacy program and approaches literacy from a holistic point of view. Children learning to read and write should do so in the same natural way children learn to speak their native language which is in the context of authentic language as a whole. In Sweden the program is generally practiced together with a commercial and pre-organised material called ?kiwi? or ?Stjärnsvenska?.

This thesis will through the use of various approaches determine the key drivers for dividend payouts for A-listed Swedish firm. The time frame reaches from 1997 to 2003 an the thesis covers 48 companies..

Mathematics is a central topic in today?s society. There are many different approaches each teacher has their own way. In this essay, I compare four teachers? mathematics teaching in two different countries with regard to ways of learning, particularly in the four operations.