Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

Even though Sweden is a small country which has a low rate of inhabitants is it one of the worlds leading nations of exporting products from the forest industries. The Importance of a sustainable use of the Swedish forests has been known for many years. In 1903 the first law of forestry were establish. Today the National Board of Forestry carry out inventories of regeneration result. The result of the latest inventory showed that especially the non-industrial private forest owners did not full fill the regeneration work after a clear cut.

Forskning hävdar att endast ett fåtal av styrelseledamöterna förstår vilka beslut som är värdeskapande för företaget. En av orsakerna är oförmågan att rekrytera rätt personer och flera röster har höjts för att en diversifierad rekrytering till bolagsstyrelser är en möjlig lösning på problemet. Diversifieringen kan ske utifrån olika demografiska faktorer som på en aggregerad nivå ska medföra att processen från beslut till genomförande blir effektiv. Vi finner stöd för en ökad diversifiering hos styrelsen i en rad teorier som alla är en del av tankegodset inom bolagsstyrning.Syftet är att konstruera och applicera en teoretisk modell för en lönsam styrelsesammansättning utifrån existerande forskning. Studien begränsar sig till svenska bolag på OMXS30 under tidsperioden 2003 -- 2014.Med stöd av vår modell visar vår analys att styrelsens storlek uppvisar en positiv korrelation med företagets förmåga att generera avkastning på eget kapital.

This literature research is meant to answer the following questions: ? What was the Swedes consumption of fat from 1935 to 2009? ? How has the fat consumption corresponded to the current recommendations? ? What is LCHF and which are the main advantages and disadvantages? Fat supplies us with energy, isolates and protect organs from bumps and punches. Fat is insoluble in water but soluble in organic solvents. The properties of a fat depend on its structure. The most common fat in human food is triacylglycerides.

Background: The construction industry is Sweden?s single most important industry branch with a significant influence on Sweden?s wealth. The political restrictions that once controlled the industry are today almost gone. This combined with an unbalanced supply and demand situation on the Swedish constructions market, caused by urbanisation, has led to increased pressure on the Swedish construction companies who now are forced to find new methods in their struggle to contain or increase their competitive advantage. Purpose: The purpose of this thesis is to survey: which strategic variables are of great importance in today?s Swedish construction industry with focus on the four main actors, JM, NCC, PEAB and Skanska.

Stereotypa uppfattningar om människor grundar sig på egenskaper somassocieras med sociala kategorier. Denna tillhörighet ger olikareferenspunkter, så kallade standards, vid bedömning av andra. Utifrånteorin om shifting standards och antagandet att gymnasieprogram kan sessom sociala kategorier, undersöktes om och hur bedömningar av elever frånolika typer av gymnasieprogram varierade och påverkades. Åttiotrepersoners enkätsvar som analyserades. Antingen bedömdes en typisk elevsamt en specifik elev, eller enbart en specifik elev, från ett studie- elleryrkesförberedande program.

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

Syfte:Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill.Metod:Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats.Teoretiskt perspektiv:Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag.Empiri:Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen.Slutsats:Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill..

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

Throughout the years the Swedish local history societies have collected a large quantity of material, consisting of photos, documents and items, among others. As the society has become more computerized, the need has increased for these collections to become digitalized. This is a way to make their media more easily accessible to the general public, but also to easily be able to archive and preserve for example photos and videos electronically.This thesis concerns itself with the work we have done for the local history society of Nyed in Molkom. The task set before us consisted of creating both a website for the society, and a reliable database from witch the website draws its information. This project allows anyone with administrator privileges to upload new files and any additional information.

Todays board game manuals have many shortcomings. One of them is that they are not always adapted to the game's target audience.Adapting the language and shape of a game manual for the the target group children, can save time for both parents and teachers, and give the children a chance to conquer the game by themselves. In addition, playing board games can lead to children developing other important properties such as problem solving and independence.This study found that the game manuals inconsistency, tone and the way they adress the reader makes it difficult for children to grasp the content. Many game manuals do not speak directly to the reader, and often describes gameplay in a passive way, which has been shown by this study.This study has resulted in 12 guidelines for writing game manuals for children. In addition, they have been tested with a sample study.

The purpose of this study is to investigate how two elementary schools work with Swedish and Swedish as a second language through four teachers thoughts and perceptions. My issues are: How do the teachers perceive the Swedish classes in the school, and how do they perceive that they are conducting it? Which examples of material for teaching do the teachers show me and how do they use it in each school? Do the work with Swedish and Swedish as a second language in the multi-ethnic school and the more mono-ethnic school differ according to how the teachers perceive they are conducting it? Do the teachers think that the equivalent education that is part of the curriculums values and mission always is maintained and why/why not? My study is performed from a sociocultural perspective. My conclusions are that the teachers from the multi-ethnic school are more aware of how to work with Swedish or Swedish as a second language regardless of the students ethnic or national origins. Some aspects of how the teachers work with Swedish are equal with each others, but there are differences to.

The Swedish School Board reported in 2007 that students with a foreign background to a larger extent than Swedish students leave school without grades in one or more subjects in the ninth grade. The report also reveals that during the year 2007/2008 17 percent of elementary school pupils had the right to home language instruction. Students with an other mother tongue than Swedish are considered a separate group that doesn?t perform as well in school.My study investigates how eleven Arabic-speaking ninth-graders at age 15-16 perceive the importance of their mother tongue for learning and identity development. To this purpose I have conducted semi-structured interviews ? one comprising six students in group and five individual ? in a school in one of the suburbs of Stockholms.