Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

This paper is about finding a set of unwritten rules pertaining to the teaching of history in an exclusively Swedish college. I want to know if truancy among immigrants has anything to do with SO teachers? choice of content or their teaching methods. Unwritten rules are a complex phenomenon but by applying different perspectives and teaching methods a pattern will emerge. It is possible to discover different influences in the way the teacher chooses their material and work plan.

The purpose of this study was to find out how young children are allowed to influence and affect their daily lives in preschools, as well as teachers? views on the latter. My interest in this topic is born out of my experience of working with both younger and older preschool children. My view is that democratic work with older children is largely based on direct verbal communication while with toddlers it is based on an adult?s interpretation of a child?s often non-verbal expressions.

The purpose of this study was to examine how the genrebased instruction applied in multicultural classrooms. My observations were carried out in three different classrooms, whit the educators constantly working on language development off the students. Two observations were carried out in Swedish, with a teacher of Swedish as a second language and the Swedish-teacher working with students together. In these two lessons in Swedish, I took away from Pauline Gibbons model, while the third lesson in civics I assumed from Eija Kuyumcu genre model. Both models are based on the Australian research around the genrebased teaching.

Previous research studies have shown that teacher?s attitude towards girls and boys rather reinforces, than counteracts behavior as stereotyped gender concepts. Order and discipline seem to be important parts of the daily routines in school context and to maintain discipline a constant communication and dealing with pupils are in order. The purpose of our examination aims to study how teachers respond to boys and girls in situations like creation of order. The analysis is based on observations of the interaction that takes place verbally and none verbally between pupils and their teachers in creation of order situations.

Are the students in the fifth grade influenced by their teacher?s music style?.

Previous research on philosophy for children in schools has almost exclusively focused on how it is perceived by students. The aim of this study is to focus on how it is perceived by five teachers and other adults involved in implementing philosophy for children in schools, in total four teachers participated and one adult who worked with implementing took part in the study. The theoretical background is composed of Olga Dysthes view that knowledge is not only constructed but that the object that one intends to gain knowledge of has to be interacted with and how she applies this view dialogues in the classroom. The study was conducted by interviewing the participants. The results found that the teachers saw philosophy for children as something more than a tool to work with questions that were important to students, they were also viewed as a way to work with language and building solidarity within the class.

The purpose of this essay is to understand how children and adolescent regard participating infamily therapy sessions, and the children´s views on their own contribution to the therapy.Another focus is weather family therapy can strengthen children´s identity and sence ofcoherence, and thus help them being more able to coping with dificulties in the future.Important questions for this work is to investigate how the attitudes and abilities of familytherapists can help the children become participating subjects, and how the collaborativeapproach contribute to bringing new perspectives and opportunities in the family's relationalcontext and life situation. By using Antonovsky´s salutogenic theory and narrative theory, theaim of this paper is to bring forth ways to approach children as family therapist that helpsstrengthen the childrens identity, self-esteem and sence of coherence.By analyzing family therapists known for being child-focused, such as Jim Wilson, MichaelWhite, David Epston and Haldor Övreeide, and compare the approach as therapist to theconclusions of the recent studies, this paper wants to emphasize how to approach children,adolescents and parents in a way that helps children contribute to solving the problem and thatbrings forth new narratives about the childs identity and relational context..

This essay is a study of the use of IT technology by teachers of English and History at a Swedish upper secondary school. It is based on four interviews and four observations. In my analysis of these I have made use of the theory of Social Shaping of technology, a theory which puts emphasis on a teacher´s purpose regarding the use of IT technology in order to empower the teaching process. As a researcher I aim to explore the reasoning on the part of the teacher and to that end I use the method of interviews and observations. This study shows different ways of using IT technology varying from one teacher to another.

The aim of this qualitative respondent investigation is to delve into the various views that teachers have concerning the ?One-to-One project?, as well as the use of computers as an aid in teaching. One-to-One means that teachers and students will be equipped with a laptop they can use at home and at school.This essay looks at how several factors have changed as a result of this. These factors are threefold: the role of the teacher, the teaching experience, and the student´s learning process. In order to answer the mentioned questions, four interviews have been conducted at two different high schools in southern Norrland.

This work is designed to monitor developments in the relationship between teacher and student in the school environment, but also outside, from the 1950s until today. The survey was based on four interviews with teachers in the same age, and based on their life stories. Their experiences range from student to novice teachers and a long working life until retirement. In addition, all four children has a parent perspective. The following issues have been focused:                      1.What factors have been crucial in teaching elevrelationens development from the 1950s up     to today?                      2.

This study is made in order to see how music teachers pedagogic design their teaching from a semiotic design theoretical perspective. A survey was done in a study to see how the music college students experienced their music theory teaching. This was followed by an observation of two different music theory teachers teaching music theory and with subsequent interviews. One teacher taught music theory at a swedish non-compulsory School of Arts, Kulturskola, and the other music teacher taught at an independent adult education college. The study's questionnaire, observation and interview revealed patterns of teaching, probably largely due to the teaching tradition.

The aim of our graduate work is to study the importance of image and shape?s in children's development and learning and also the preschool teacher?s views on image and shapes. Our research aims to explore the value of image and shapes creation and how it is expressed among children and in classroom activities. We are also interested in finding out how it differs from adults' views and what materials teachers use to promote the image and shapes creation in the curriculum. In our own experience, image and shapes activities are often structured differently in different curriculum activities.

The Swedish curriculum says that the education will adapt and take notice of every child?s individual condition and needs. Every child has the right to development, to feel the happiness of growing and to experience satisfaction of making progress and overcome difficulties. In every class it is often children who need adapted physical education. The earlier these children can get support and practice, the bigger the chance is that they will catch up.

Purpose: The purpose with the essay is to examine how some teacher?s works with intercultural questions, if they are looking after student?s cultural background, earlier experiences and knowledge?s in their teaching. We have formulated three questions whom we want answer to.Method: The essay began with a theoretical research to get more knowledge of intercultural pedagogic. The study part is based on seven interviews in two schools in Södertälje, five with teachers and two with assistant principals. The conclusions of our essay are based on the results of our study.Result: The study shows that the two discourses ?national self-understanding? and ?the democratic credot? still lives and compete with each other.