Begreppet ?a true and fair view? finns med i EG: 4:e bolagsrättsdirektiv och i IAS rekommendationer, där det anses att begreppet är en övergripande målsättning med upprättandet av årsredovisningar. För att årsredovisningarna skall kunna visa ?a true and fair view? av företagens ekonomiska situation skall man i speciella fall kunna avvika från regler, råd och rekommendationer med hjälp av tilläggsupplysningar och noter. Denna avvikelse går under namnet ?overriding?.

Syftet med denna uppsats är att undersöka analysverktyg med fokus på LUS (LäsUtvecklingsSchema) samt att söka kunskap om pedagogers nytta med användandet. Vi vill även ta reda på vilken hänsyn man som pedagog tar i användandet av analysverktyget, med tanke på elevers modersmål, tidigare erfarenheter och förståelse av skriftspråket. Genom att använda oss av relevant litteratur och enkäter med öppna frågor, vill vi ge ett kvalitativt resultat av problemområdet. De pedagoger som deltagit i studien har olika erfarenheter av LUS och kan därför ge en nyanserad bild av LUS i praktiken. Uppsatsen börjar med en bakgrund bestående av vilken betydelse läsning har i samhället, vad styrdokumenten säger samt beskrivning av analysverktyg.

The purpose of this study is to investigate the teachers? described experiences of advantages as well as disadvantages of Arne Trageton?s write to read-method (?ASL?) in contrast to the code-oriented traditional way of teaching. The aim of this study is furthermore to depict the teachers? opinions on whether they experience that the ASL-method is unfavourable for students in general. This study will also investigate the teachers? standpoint regarding choice of reading and writing method.

The time we live in now is significant for its many ways of spreading information- it is indeed the era of communication. The Internet is the main reason for this evolution, where you can reach out to any corner in the world in less then a second. Information is flowing over us and we get more and more used to being in a constant accessible state. The individual might spread his own word as he wishes. From a democratic point of view this should give a great opening for everyone into the public spheer.

The aim of this master thesis is to examine how much parents interfere with their children's choice of literature and if they have an inf1uence on what their children read. lt also includes the children's point of view as weil as the librarian's.Twenty-one children answered a questionnaire, fourteen parents and one librarian were interviewed. An attempt was made to divide their answers into several sections and to compare the results with extensive source material.The result shows that the parents in our study, from a general point of view, are interested in what their children read, but they do not influence them into certain types of literature by purpose..

This is an essay within the subject of practical theology. The main interest is baptism. The aim of this essay is to describe the baptism theology of the Church of Sweden (Svenska kyrkan) and the history of the baptism. The goal is also, with the help of qualitative research, to study the view of the baptism with the ones who choose to let their children be baptized according to the liturgy of the Swedish Church in the diocese of Härnösand. The attempt is to give the Swedish church a pattern of action and a direction based on the result of my research.

En kvalitativ studie kring några lärares tankar kring individuell utveckling och elevers delaktighet i sin egen utveckling begränsat till elever med läs och skrivsvårigheter i årskurs tre. för att genomföra den här studien har jag valt att intervjua fyra lärare med behörighet att undervisa elever i årskurs tre i ämnet svenska, dessa lärare valdes genom bekvämlighetsurval. Lärarna uttrycker att de arbetar relativt lika vad gäller IUP och elevers delaktighet men även att lärarna framhller vikten av att stödja eleverna och hjälpa dem på olika sätt för att de ska nå mlen för läsning och skrivning. Resultatet diskuteras utifrån Vygotskijs begrepp proximala utvecklingszonen som är ett centralt begrepp i studien..

During the past few years an increased attention has been paid to environmental issues in the construction and property sector in Sweden. In order to simplify the work with these issues a Swedish environmental certification system for buildings called Miljöbyggnad has been developed. This thesis aims to investigate the opinion of a selected number of selected property owners of Miljöbyggnad. From that basis recommendations and actions for the future work with the system will be presented.The investigation has been conducted through personal interviews with five property owners. The main issues that the interviews have been based on are their purpose, experiences, perceived complications and future prospects in terms of certification using Miljöbyggnad.The system intends to be cost-effective, simple and to offer a relevant environmental assessment of buildings and the result from the report indicates that this is largely fulfilled.

In this thesis ? concerning didactics of literature ? I perform a reading and theoretical analysis of two pivotal works within reader-response theory, more precisely: Literature as Exploration (1938) and The Reader, the Text, the Poem ? The Transactional Theory of the Literary Work (1978), both written by Louise M. Rosenblatt. The object of this analysis is to examine whether Rosenblatts? theory and methodology can be used to accomplish understanding for ?the other?, what Martha C.

Title: A study about conditions for leadership in knowledge-intensive firms.Authors: Cecilia Ekström and Niklas SandbergKeywords: Leadership, knowledge-intensive firm, hierarchies, followers.Background: Leadership is becoming one of our greatest social myths and is considered a total solution for many problems that occur in an organization. The view of leadership is usually from a top-down perspective, which contributes to an often underestimated view of the follower. Just as it is important to understand the leader's view of leadership, it is important to understand how employees view the structure from which the leader derives its legitimacy. The existing conditions in knowledge-intensive firms, such as autonomy, place special demands on the formal leadership.Purpose: The purpose of this study takes an employee perspective, to understand what the conditions are for formal leadership in knowledge-intensive firms.Method: A qualitative research method was used and empirical material was collected through interviews with employees in knowledge-intensive firms. The empirical material was analyzed by the respondents? mental images which were set against the theoretical framework of the thesis.Conclusions: The conditions for formal leadership in knowledge-intensive firms make it advantageous to have a leader with a withdrawn role.

The focus of this thesis is the conception of work and the relation between work, economic growth and welfare in today?s Sweden in the editorial of Dagens Nyheter (DN), which is the main morning paper in Sweden.As the theoretical foundation of this thesis is social constructionism and the method being used is critical discourse analysis, the language is considered as an important source for the construction of value and meaning of work. In that context it is important to investigate how DN, by certain ways of representing reality, preserves a certain view of the human being, the society and the economy. Which ideological ideas underlie the conception of work that emerges in DN? What social consequences will these ideas have?The thesis discusses the ?truths? that the editorialists mediate concerning for example the view of the human being as guided by rational choice and the view of economic growth as the main goal for social life.One of the conclusions is that DN considers work as a means for economic growth as economic growth is regarded fundamental for the survival of the welfare state..

AbstractThis paper is about the philosophies created by Henry David Thoreau (1817-1862) and Friedrich Nietzsche (1844-1900). The purpose is to show the high degree of similarities between Thoreau?s and Nietzsche?s philosphy.At first glance, it seems far-fetched to suggest an affinity between them; the differences in style and choice of subjects, have most certainly contributed to the fact that very few comparisons so far have been made. There is no evidence that one experienced any influence over the other, neither writer seems to have been aware of the other. Also their different areas of use during the 20th century, may have influenced the almost total lack of search for affinity.

In the summer of 2009 the High Line opened in New York, a park built on an out-of use elevated rail viaduct. The park meanders its way through the buildings and allows the visitor to see the city from a totally different perspecive than we are used to.I have made a Design proposal in Eriksdalslunden, Stockholm, with inspiration from the High Line. The proposal is based on design ideas of a park I logically call the Low Line, as the place isn't elevated as in New York, but lowered. The two places have some similarities, mainly the strong urban identity and the tracks crossing both areas. They also have very obvious differences, above all the fact that Eriksdalslunden is situated in a swale and is defined in a third dimension by the high bridges that crosses the area.The High Line is designed by James Corner Field Operations, and they have been working using their motto 'Keep it Simple, Keep it Wild, Keep it Quiet and Keep it Slow' during the whole process, words that normally aren't associated to Manhattan.

To be able to plan different treatments, accurate data is required. The collection of data is often expensive and that?s why the aim is to lower the inventory costs without loosing the accuracy of the data. Holmen Skog has in its strive to lower the costs, decided to evaluate two different methods for forest delineation, computer aided forest delineation and digital stereo view. This study?s purpose is to evaluate these two methods in regard to usability for a beginner and how good the delineation gets.

In this paper we examine the view of mental illness is in a male dominated organization and what strategies are used to handle mental illness by the organization and the individual. We conduct semi structured qualitative interviews with persons who have in some way been in contact with mental illness within the organisation, we then encode our material from a themed analysis. We analyze the material and illustrate our problem area on the basis of Erving Goffmans theories of interaction and on R.W. Connells theory of hegemonic masculinity. We also show how previous studies of how men seek help for mental illness can help to enlighten our research area.