AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

The purpose of this investigation was to study what students in in the first year of the social science program in high school think about the guidance they had access to during their time at primary school. This is to ensure that it the guidance students are entitled to and contribute to the development of the business. The survey was conducted at two different high schools in southern Sweden. A total of 57 students participated in the survey. The results show that 46 and 29 percent of students at the two schools did not feel they had the information they needed for their upper secondary school The results proving what previous research reached that students selection process can lead to stress and uncertainty associated with the choice to high school. The results of the present study showed that girls in particular have high standards for themselves and experience stress and anxiety associated with their selection to a greater extent than boys.

The purpose of my examination work was to show the need for support for students with another mother-tongue than Swedish, so that these students would be able to get through mathematics tuition better. To achieve this purpose, I chose to start from the perspective that presented itself at interviews with two class teachers and two mother-tongue supervisors. I also chose to use the qualitative research interview as study method, as I tried to understand those informing me in a thorough and in-depth way. In my study I have had a sociocultural perspective as starting point where the conceptions teaching, language and communication, support and individualizing are central for the development of knowledge. The questions for my study during this process were as follows: What difficulties, according to the teachers interviewed can occur for second language students in mathematics? What ways and methods of working do the teachers chosen give priority to, so that   the second language students` results in mathematics will improve? The results from my interviews show that the difficulties with mathematics for second anguage students can be perceived as being dependent on a combination of reasons, where amongst other things language plays a central part.

ABSTRACTThe purpose of this c-level essay shall try to illustrate how a good leader is formed. We have investigated what influences leadership style, personal characteristics or individual competence have when recruiting a new manager. This study has been carried out with comparative applications because we wanted to study the similarities and differences between the Unemployment Office, the Social Insurance Office and the Social Welfare Administration.We have used a qualitative method in interviews both with employers as well as the from the trade union representative?s perspective. Part of our results indicates that the trade union representatives and the employers are not always unanimous and do not request equivalent characteristics and knowledge at recruitment.

This study has emerged from a growing interest in students' sleeping habits. During practical training as teachers, we have noticed a discussion of students' sleeping habits, fatigue and student performance at school in relation to their sleeping habits. The purpose of this field survey was to examine students? sleeping habits and self-perceived performance ability in school in relation to sleeping habits. The material was collected from a questionnaire that was answered by 200 students in 4-6th grade and 188 students in 1-2th grade in the upper secondary school, this to give an opportunity to see if there were any differences between the different age groups.

This is a qualitative study that explores how bilingual children develop their language through play. The study is based on observations and interviews conducted in a preschool located in a multicultural area of Stockholm.The purpose of using two qualitative methods; observations and interviews, was to get a bigger picture of the study area. The results of the study, illustrated through observations and interviews that I have conducted, shows that the game has great role for bilingual children's language development. Furthermore, the results show that the informants are aware of the importance of play for bilingual children's language development especially when they are talking about investing in the promotion of children's language by using different methods and materials in their pre activity for various games and activities.One of my conclusions is that bilingual children learn the language during both free play and structured play especially when educators are present and aware of the activities that they perform. It is also important to see children as individuals to cover all the needs of children at different activities.

The purpose of this study was to examine effects of hearing aid use and to do a judgment of the provement. The investigation was a pilot study and may be used in the clinic.The international form ?International Outcome Inventory for Hearing Aids? (IOI-HA) was used for data collection. Four questions were chosen from the form. These questions were answered by hearing aid users and their significant others.

The aim of this study is to find out whether there is any difference to be found in the attention ability before and after physical activity. The method used in this study was made of an experimental design. The participants were chosen through a cluster sampling and thereafter divided into a control group and an experimental group. A total of 64 pupils from upper secondary school participated in the study, 25 of them in the experimental group and 39 of them in the control group. Since the measure was repeated, both in respect of time and the comparison between the groups, a mixed design was used.

ABSTRACTIn this study I have analyzed, throughout a gender perspective, two textbooks Den levandelitteraturen and Upplev litteraturen which are purposed to be used as teaching materials inSwedish schools in the subject of Swedish when teaching the history of literature. The intentof this study was to provide a gender analysis of two textbooks and the focus was on thepresentations of female and male writers, because they have not been studied earlier. In thisstudy, a qualitative text analytic method was used to achieve the best results as possible.Theories used in this study were Yvonne Hirdman?s and Raewyn Connell?s theories. Hirdmanclaims that there are differences between men and women at different levels in the societywhile Connell believes that this is a myth because, according to her, men and women arepsychologically alike.

The purpose of this paper was to examine how people experience the practice of Cannabis in daily life. The study was based on interviews with five individuals who have experience with cannabis use. They do not represent a bigger population only themselves. We chose these particular individuals because all of them began using cannabis at a young age- everyone before they were twenty. But they have been using cannabis because of different reasons.

This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

The thesis is a case study that deals with public space based on how people use them. Public spaces are an important part of our city life and everyday life. Quality public spaces and places are due to its design and use, which are the primary aspects of this study. Hässleholm has been the location for the case study inventory items. Five different methods have been the basis for the study, and through them it has been possible to study what makes a room usable and unusable and what criteria is necessary for people to want to stay in the public rooms.

The aim of this study is to see if the individual developing plans (i.e. individuella utvecklingsplaner) can be used as a tool for the special needs teacher (i.e. specialpedagog) to develop the school in its challenge to meet the needs of every child.  The study is based on contentanalycis and interviews, in order to understand how one school worked with the students´ individual developing plans.The results showed that the school did not use the plans as a tool to develop the education for each and every child, since the plans didn´t affect the tuition.The headmaster did not include the special needs teacher in the responsibility of developing the school.Even though our results showed that the school didn´t use the individual developing plans as a tool for the special educator to develop the school, we still found a possibility for developing the individual educational plans in the capacity of the special needs teacher. The study showed a need of dialogue in which teachers can reflect and problematize their actions and their teaching for the purpose of developing new understanding and new actions in the work with the individual educational plans. We believe that the profession of special needs teacher should supervise these dialogues..

BackgroundHeart failure is an increasing chronic disease in the western world due to an aging population and a changed lifestyle. The basic treatment is pharmacological with substantial lifestyle changes. Much is known about physical exercise in middle aged and younger patients but in the patients over the age of 65, little is known. AimThe aim of this study was to investigate the effects of physical exercise on patients aged over 65 with congestive heart failure. MethodA systematic review was undertaken in the databases Cinahl and PubMed.

Purpose/Aim: The purpose of this essay is to examine the ways two Swedish tabloid newspapers portray and describe the non-Socialist parties during the Swedish election of 2006.Material/Method: We have been studying 388 articles about the non-Socialist parties, derived from the two largest tabloid newspapers in Sweden, Aftonbladet and Expressen, during the month before the election. The method for the study is quantitative content analysis.Main results: The main conclusions drawn from this study are that Aftonbladet had twice as much written material about the non-Socialist parties, despite the fact that the paper is traditionally Socialist, while Expressen had consistently larger headlines. Both tabloids function to a higher degree as political actors than arenas for politics. The results are in accordance with earlier research, which shows that the degree of attention the non-Socialist parties acquired as a whole in the 2006 election, is remarkable. More than half of the articles in both tabloids portrayed the non-Socialist parties as a single political actor.