A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The purpose of this dissertation is to examine how teachers in the municipal Music schools Schools of arts (kulturskolor) estimate the quality of their teaching rooms, which factors that are significant for their opinion, and if they have experienced any tendencies of improvement in the quality of their teaching rooms. The examination is built on a questionnaire, which was sent to a number of music- and ?culture schools? in Sweden. From the answers you can read that the majority (66%) of the teachers are satisfied with their teaching rooms, even if a relatively large part (33%) seems to be unsatisfied. The single factor that are of most importance for their opinion are how much of their teaching they spend in rooms that doesn?t belong to the music- or ?culture school? and also are used for other kinds of education.

The overall aim of this case study is to find the conditions for pupils in the nine-year compulsory school with Autism Spectrum Disorder (ASD) who are instructed in the ordinary classroom. The study explores what kind of support the schools offer these pupils. The study also examines the views of the teachers´, special educators´, principals´ and municipal representatives on what kind of support these pupils need and ought to be offered.The methods used were qualitative interviews and a questionnaire study.The theoretical basis of the study is the three different perspectives of special pedagogy. These perspectives represent three different views on the disorders of pupils.The overall result shows that the municipality offers little support for schools. The study shows that there is little collaboration between schools and ASD-specific support outside school.

The purpose of this study is to examine discussions held by politicians and experts concerning the concepts Christian ethics and western humanism. I will examine the argumentation for and against the concepts Christian ethics and western humanism, which finally ended in a resolution of using these concepts in the curriculum Lpo/Lpf 94. In this study I am using a qualitative method to examine how different opinions and views are expressed in two different committee reports, initiated by the Ministry of Education, as well as protocols from the debate in the Swedish Parliament.I will attempt to elucidate the political views of these concepts, which will become an integral part of the base of values in the curriculum. Results show that the politicians are unanimous regarding the content itself, but disagree of the thought of establishing the base of values in Christian ethics. But the discussion is ambiguous because the opinion of the politicians is that the concepts, especially Christian ethics, stand for general human values.

Students who regularly cause trouble in school, how can they learn anything? That is what we asked ourselves after having visited a special school for ?troublesome students? (in Swedish resursskola). Our main purpose has been to find out how these students have experienced the help they have been given in those schools.We have interviewed students, parents and a social worker in order to find out if the alternative pedagogical methods used by those schools give the students better opportunities to perform their schoolwork. The interviews have been made two or three years after the end of their studies in compulsory school (grade 9). We have used a qualitative method with semi structured interviews and also an evaluation model.

In this composition we will treat issues about intercultural approach and managing diversity in Swedish municipal/public school. This survey includes several theories and conceptions as ethnicity, culture, multiplicity/managing diversity and intercultural approach/multiculturalism.We studied two different schools and their awareness concerning intercultural approach and managing diversity . The study is concentrating on two schools in two different communities. One of the schools had a greater ethnic multiplicity than the other school, and therefore, we thought, it seemed easier for them to accept an intercultural approach and managing diversity. But that was not the whole truth.

Jag har gjort en undersökning om hur intresset för skolkörer ser ut på högstadieskolorna i Malmö. Jag valde att göra både en kvantitativ och en kvalitativ undersökning. Den kvantitativa undersökningen bestod utav enkäter och den kvalitativa undersökningen bestod utav intervjuer av två personer. Tyvärr är det mer än hälften av alla högstadieskolor i Malmö som inte har en skolkör även om intresset verkar finnas hos elever, musiklärare samt hos skolledningen. Skolan drabbas ständigt av olika nedskärningar och skolkörer har blivit ett ekonomiskt problem som skolorna oftast väljer att dra in på.Title: Choir activity in the school ? self-evident or not? - An inquiry at the secondary schools in Malmö.

AbstractIn 1997 a regulation were introduced to the swedish school system, Förordning om kvalitetsredovisning i skolor m.m SFS 1997:702 (Regulation about account of quality works whithin the school system). The preceding discussion noticed that municipalities and schools lacked in their progresive quality work. Messures had to be taken. Since the introduction of the regulation the government has decreed changes and additions to the original regulation. This has led to changes of substance and form in the quality work account to the administration during time.

This study is based on the notion of "the postsecular society". I have identified both similar and dissimilar values within current and official publications regarding human rights and gender equality authored by the Swedish Feminist Party and the Church of Sweden. The aim of this study is to identify and review similarities and differences in values, as expressed in definitions and standpoints, and also to try to explain how it is that the actors have similar and dissimilar values. In this context I have chosen the sociologist Jürgen Habermas's theory about "the postsecular society" to increase the understanding how and why similar values within religious and secular actors are presented in, what Habermas calls, "the postsecular society". I have used a qualitative and comparative content analysis for this study. The result shows that the Swedish Feminist Party has a more humanistic view.

The aim of this study is to describe what teachers and principals experience in schools regarding threats, violence and harassment towards teachers. A phenomenographical inspired approach has been used to describe and analyse the conceptions of five teachers and five principals. The findings of the study indicate that there is no impending risk for teachers to suffer from violence, threats or harassment. However, it does occasionally happen, and the findings of the study indicate that there are some factors that increase the risk. The major three factors are: fear, personality and inexperience.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The purpose of this study is to highlight how Swedish primary school teachers teach of and about democracy and based on this then compare with how the primary school teachers in South Africa teaches of and about democracy. This comparison will then highlight what can be developed in the teaching of and about democracy in Swedish schools. The method used in this study is mind maps because it gives a greater depth in the way teachers look at teaching democracy. The result of this comparison is that South Africa's history pervades the entire democracy education in school but both Sweden and South Africa use methods as dialogue and discussion in teaching of and about democracy. Furthermore, the community, curriculum, teacher and cooperation with other teachers also have an influence on how democracy's teaching looks like in schools.

The object of this master thesis is to question why the sheet music heldby libraries is not used more than it is. I have mainly studied the inc idenceof any cooperation between the music schools and libraries,whether there has been consultation on the purchase of sheet musicand whether the music schools borrowed sheet music from the libraries.For the thesis qualitative methods were used in the form of interviewswith ten leaders in music or cultural schools in Sweden. The mainstudy has been focused on the library and music school in Vänersborg.To compare my results and draw conclusions I have used the work ofSanna Taljas: Music, Culture and the Library: an analysis of Discourses.The result of the study showed that there is very little cooperation betweenthe library section for music and the music school. The greatestinterest for cooperation appears to come from the library personnel.Both the library and the music school personnel claim insufficient timeand money for their lack of cooperation..

The horses have been in the care of humans for about 5000-7000 years. But even though the horses have been domesticated and artificial selected for such a long time their natural behaviours and instincts still remains. In the rich countries there are many people who have the opportunity to ride either on their own horses or at riding schools. Many of these people have not grown up on farms and have no experience of handling big animals. This can lead to implications of the horses? welfare.

This paper is concerning students' with reading and writing difficulties and dyslexia. This paper clarifies the difference between reading and writing difficulties and dyslexia. The essay also gives an insight into dyslexia in an historical perspective. The purpose of the paper is to find out if teachers believe that students with a diagnosis of dyslexia may be more or different help than students with other reading and writing difficulties. By answering this question, I conducted a survey study in two schools in two municipalities.