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.

Sverige står inför en stor generationsväxling nu när 40-talisterna närmar sig pension och 80-och 90-talister ska börja inta arbetsmarknaden. Idag är nästintill 150 000 ungdomar arbetslösa samtidigt som de ska ta över efter den mycket större kullen 40-talister som snart ska gå i pension, hur hanterar organisationer den utmaningen? Hur förbereder sig organisationer för den växlingen av medarbetare så att inte kompetensen som 40-talisterna besitter lämnar organisationerna och hur arbetar de med att växla in ungdomar in i verksamheterna? Det är ett flertal utmaningar som Sveriges företag står inför och framförallt den offentliga sektorn som sedan tidigare har problem att vara en attraktiv arbetsgivare för ungdomar och locka till sig ny arbetskraft, kommunal sektor är den verksamhet som ungdomar finner mest oattraktiv.Kompetensöverföringen kommer spela en viktig roll för att hantera utmaningarna som generationsväxlingen innebär så att det inte förekommer ett allt för stort kunskapstapp för organisationens verksamhet. Chefer inom organisationen har ett stort ansvar framför sig att kunna förbereda och hantera pensionsavgångarna samt se till att ny arbetskraft finns att rekrytera in till organisationerna.För att se närmare på problemet har jag, i en kommunal organisation utfört en undersökning med fem förvaltningschefer, i form av intervjuer, med syfte att undersöka hur kommunen arbetar för att behålla kompetens inom kommunen som organisation och hur de arbetar med den uppgiften. Samt att se hur kommunen som organisation förbereder generationsväxlingar, genom att planera effektivt och strategiskt när det kommer till medarbetare som förväntas gå i pension men även hur de rekryterar ungdomar och unga vuxna.

Trots att 40-talisterna går i pension har dagens unga chefer svårt att ta sig ut i arbetslivet med ledarskap som inriktning eftersom företagen efterfrågar personer med erfarenhet. Det är svårt att hävda sig för de unga cheferna trots att många har gått i pension. Forskning visar att entreprenörer mår bättre än anställda på företag. Arbetslösheten är dubbelt så hög bland unga än äldre och sannolikheten för att en person ska starta eget är två till tre gånger större om de har en egenföretagare till föräldrar. Hur blir unga uppmuntrade till att gå sin egen väg och välja entreprenörskap?Den här kandidatuppsatsen behandlar unga entreprenörer och deras syn på ledarskapsrollen.

Swedish beef production has during the past year decreased while the consumption has increased. It´s imported beef that takes market shares. The purpose with this degreeproject is to investigate if the restaurants in Sweden are using imported or Swedish beef and the reason for their choice. The purpose is to find out if there is something the Swedish beef producers can change to increase Swedish beef in restaurants. My expectation is that the demand for Swedish beef will increase in restaurant and later even among consumers. I have interviewed ten chiefs in different restaurants and asked them the following questions: Is it the price, quality or something else that influences your choise? Does it matter to their customers if they serve Swedish or imported beef? How is the marketing of Swedish beef? It appeared both Swedish and imported beef on the restaurants.

Background: The situation for Swedish agricultural production today is characterized by an increased competition, particularly after the country joined the European Union. Swedish agricultural production laws guarantee safe, high quality foodstuffs. However, due to these strict laws, Swedish farmers face higher production costs than their competitors. Meanwhile, cheaper imported goods compete freely on the Swedish market. Swedish agricultural production must find new ways to survive in the increasing competition.

This essay examines the indirect effects of the local strength of the Swedish Democrats on refugee acceptance in the Swedish municipalities. With statistical methods this essay has aimed to investigate if such effects exist and by using statistical data from three periods of time - 2002, 2006 and 2010 ? the investigation has been able to measure effects over time. Based on former research and reasonable expectations the hypothesis for the essay claims that the Swedish Democrats has got an indirect effect upon the refugee acceptance. With the statistical analyses made, the essay is able to conclude that the strength of the Swedish Democrats in municipality elections as well as the change of this strength between the elections does have a negative effect upon refugee acceptance in the Swedish municipalities.

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

To be able to hinder the global warming the emissions of greenhouse gases, carbon dioxide foremost, must decrease. By switching to green electricity, it is possible to reduce the emissions from electricity producing sources.In 1999, Swedenergy conducted a study about whether or not Swedish households would consider buying green electricity. According to the study, about 75 percent were willing to buy green electricity. 40 percent of these were prepared to pay a premium for green electricity. However, according to the results from the study, only one percent actually bought green electricity, and since 1999, this proportion has merely increased slightly.

This paper attempts to investigate the correlation of 12 month abnormal returns and the fundamental value of stocks in theSwedish stock market between the year 2000-2011. Also, the paper tries to apply and evaluate the concept of the margin ofsafety. In estimating the fundamental value we use the residual income valuation model and three different estimationapproaches of the beta coefficient in order to correct for financial and operational biases. We find that our different portfoliosearn abnormal returns. However, this could be explained by the size effect and P/B effect.

Då medellivslängden bland Sveriges befolkning ökar stadigt samt att vi idag är friskare och piggare i högre ålder har frågan om pensionsåldern åter gjorts aktuell. Mot denna bakgrund har regeringen tillsatt en utredningsgrupp för att analysera för- och nackdelar samt konsekvenserna av ett längre arbetsliv. Då detta väckte många negativa reaktioner i media fångades vårt intresse för frågan, särskilt då den genomsnittliga pensionsåldern idag ligger på ca 63 år bland människor som anses fysiskt och psykiskt friska att arbeta fram till 65 års ålder.Syftet är att undersöka om och i så fall hur äldre människor kan motiveras att stanna kvar längre i arbetslivet samt om det finns ett behov av motivationsteorier för äldre människor. Denna kunskap ska förhoppningsvis sedan kunna användas av arbetsgivare som är intresserade av att behålla sina äldre anställda samt bidra till vidare forskning runt åldersbaserad motivationsteori.Uppsatsen är en kvalitativ studie med induktiv ansats. Forskningen har bedrivits med tvärsnittsdesign och empiri har huvudsakligen samlats in med hjälp av kvalitativa intervjuer.Det vi kom fram till i denna uppsats var att äldre människor, under rätt förutsättningar, kan motiveras att stanna kvar längre i arbetslivet.

The purpose of this work, has been to examine how different actors in the Swedish eco movement and the Swedish forest industry looks at Sweden?s forest policy statement, which claims that environmental goals and production goals should be equal in Swedish forestry. By assembling focusgroups with participants from the Swedish eco movement and the Swedish forest industry, we look at if these participants consider the Swedish forest policy goals equal or not. Conflicts do occur between the two forest policy goals, but also between those and others of Sweden?s environmental goals.

AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Syftet med uppsatsen är att öka förståelsen för hur musik används i TV-reklam för att förstärka ett budskap och tala till ett visst segment. De teoretiska perspektiv som använts har hämtats från ett antal skilda områden då ämnet i sin helhet är relativt outforskat: Företagsekonomiska perspektiv: Segmenteringsteori och kommunikationsmodellen. Reklamfilmsteori: Om budskap och genre. Filmmusikalisk teori. Psykologisk teori: Hur hanterar hjärnan musik? Musikvetenskaplig teori: Musikens funktioner i TV-reklam.