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.

AbstractThe project "Sound and Play" have been implemented in collaboration with the toy company BRIO in Malmo. The purpose of the project was to examine whether and how BRIO in the future could develop toys around sound for Toddlers.The problem formulations that would be answered after completion of the project was "How could BRIO broaden its product range with the help of audio toys?", "How can you combine toys and sounds in an interesting way for children?", "How do you create a toy with sound that is fun for the child, but not annoying for parents?". Currently BRIO only has two toys with sound in this age group.The expression of the toy was going to be a mix of classic and cool and the overall feeling of the toy was going to be explorative and arouse curiosity in the child. This feeling would be communicated through simplicity and joy.

The survey aims to investigate and analyze how the image of Sweden and "Swedish character? is produced in the correspondence between Swedish immigrants and family at home, compared to how the image of America and the U.S. is produced. The starting point is the concept of identity, which is shaped by the social group a person belongs, which can lead to stereotypes are formed. How does the Emigrant describe his new life in letters home to Sweden? What comparisons are made? What memories are passed from the time at home? How does the picture changes over time? How does the stereotypes change over time? The material used are remnants and secondary sources in the form of correspondence between emigrants and their relatives back home.

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

AbstractThe purpose of my study is to examine how preschool children experience nature and how the educationalists at the preschool can make nature more exciting and support the children?s personal growth. I have also studied what the educationalists of the preschool do and what they can do to make nature more interesting and playful for the children. Observations and interviews have been conducted at a preschool in a small town. The preschool is situated close to nature, that is, close to a small forested area.

Den här studien berör några av de miljöpsykologiska grunderna i Alnarps Rehabiliteringsträdgårds uppbyggnad. Den ger förslag på hur karaktären rofylld kan förstärkas och hur säsongen kan förlängas i den restorativa delen av välkomstträdgården med växter som tilltalar flera av våra sinnen. Deltagarna som kommer till trädgården har i regel stressrelaterade åkommor såsom utmattningssyndrom och har varit sjukskrivna en längre tid. De är ofta mycket känsliga på grund av fysisk och psykisk utmattning. Studier visar att deltagarna har behov av en kravlös miljö där de kan få vara ostörda.

One of the main goals of the national curriculum is to encourage children?s personal opinion and support them in development of argumentation ability and communication skills. All this is very important for the children as members of the future society.The purpose of this essay is to investigate how primary school teachers estimate the meaning of the pupil?s argumentation as well as which methods and approaches are assumed by the teachers to be most appropriate for children?s argumentation development. The study also considers the questions how the teachers motivate their pupil has to argue in the classroom and how the students by themselves understand the concept of argumentation.

The first part of the thesis consists of a brief introduction to the general principles of target detection and the sensor-systems used. In the following part there is a theoretical description of the algorithms this thesis focuses on. The detection algorithms described in this paper are called Cell Average, Ordered Statistics, 2parameter and Gammadetector. Two different discriminators called Extended Fractal Features and Quadratic Gamma Discriminator are also described. The algorithms are tested on three different types of data, simulated SAR-pictures, authentic SAR-targets and IR-pictures.

In this thesis, we have analyzed the Swedish debate about whether to impose a national canon, and make it compulsory in school curricula. Cecilia Wikström, a Liberal MP in Sweden, made the suggestion in July 2006, and the focus of our analysis is the subsequent debate during July and August 2006. Our materials are polemical articles from three Swedish newspapers, which we have examined to find the main ideas and arguments behind the various standpoints. Three issues have been our main focus; first, we have analyzed which concepts of culture the various debaters have used, where we have seen a difference between an anthropological and an aesthetical concept, but, surprisingly, found that there isn?t a very strong correlation between an aesthetical concept of culture and being pro-canon, or between an anthropological concept of culture and being anti-canon.

During the late 1990s a movement with the intention of forming independent libraries emerged on Cuba. They were seen as an alternative to the public libraries which were supposed to be suffering from censorship by the Cuban government. The purpose of this thesis is to compile and bring structure in a debate regarding public libraries on Cuba and what have become known as independent libraries. In this thesis a textual analysis has been approached for examining articles, websites and reports concerning what attitudes and position the library support organizations Friends of Cuban Libraries FCL, Cuban Libraries Solidarity Group CLSG and IFLA/FAIFE have regarding the two different library types. These positions is throughout the survey connected with the concept of intellectual freedom.

The aim of this Master?s thesis is to examine and understand how teachers of younger children view the concept of critical evaluation of information and how their interpretations of the concept relate to their teaching. The need for the development of children?s ability to critically evaluate has been emphasized through research as well as the need for collaboration between teachers and librarians in order to help pupil?s process information into knowledgeThe study has a socio-cultural perspective and the material was collected through observations and qualitative interviews with teachers. The results of the study indicate that many teachers experience uncertainty when it comes to the area of critical evaluation and that they do not teach the subject to any substantial extent.

I det här arbetet har jag undersökt hur mitt musicerande på marimban kan utvecklas genom att hitta nya sätt att spela på.Syftet är att försöka hitta och utveckla för mig nya sätt att spela på och också försöka skaffa en vana att spela på dessa mindre etablerade sätt på marimban. Tillsammans med mina egna erfarenheter och en litteraturstudie om hur marimban är uppbyggd, hur plattorna är stämda, hur rören påverkar och om mindre etablerade sätt att spela på har jag experimenterat fram och värderat ett flertal nya spelmetoder.Jag har hittat olika sätt att spela på där jag bland annat spelar med stråke, spelar flageoletter mm. Jag har spelat efter grafisk notation för att få användning av de olika spelsätten..

One year Master's thesis, Degree of master in Business and Economics, School ofBusiness and Economics at Linnaeus University, Management, 4FE10E SpringSemester 2014.Author: Johanna Björklund and Sarah Gustafsson.Mentor: Magnus Forslund.Title: Lean in the public sector - Potential barriers to a long-term Lean work.Background: Organizational changes are something that is constantly done inorganizations, and in the last decade, there has arisen a plethora of different changemodels. A reorganization that is popular among companies today is Lean. Lean is aconcept that was developed within the Japanese automotive industry, but has evolvedfrom the Japanese shop floor and is now a concept that can be found in, for example,several Swedish municipalities.Purpose: The purpose of this study was to create an understanding of why the conceptLean may have difficulty getting a hold in the in the long term.Methodology: The study was done with a qualitative research approach and through anabductive approach. As we intended to create an understanding, of what potentialbarriers that may affect that a Lean work, in some cases, does not become a long-termcondition, it seemed natural to choose a hermeneutic approach to knowledge. Theempirical data collected via individual unstructured interviews, through a groupinterview, and by non-participant observations.

The aim for this thesis is to study the international gender equality work from a perspective of the concept of universalism and particularism, with the United Nation?s Declaration of Human Rights, and especially -?The Convention on the Elimination of All Forms of Discrimination Against Women?, in focus. The shadowreports of Namibia and Sweden are used as examples of how countries with different historical, political and social contexts are working with gender equality.A theroetical framework is constitued by theories as postmodernism, postcolonialism and feminism with basis from social constructionism. The thesis is methodological influenced by Critical Discourse Analysis. Notions from former studies were also used as tools in the analysis.

The aim of this essay is to investigate to which extent the novel Kvinnor och äppelträd by Moa Martinson can be classified as a polyphonic novel. The concept polyphony was established in literary theory by the Russian language theorist and literary critic Michail Bachtin in 1929, in his book Problems of Dostoevsky?s poetics. In order to understand and comprehend the concept of polyphony I have used an interpretation due to the literature scholar Robyn McCallum. She notes that the characters in a polyphonic novel function as focalizers.