The purpose of this paper is to investigate when Swedish and English are used in English teaching and how the pupils view the importance of the classroom language for their language development. My research questions are ?In what situations is Swedish and English respectively spoken during the English lessons?? and ?What are the pupils' opinions concerning the significance of English and Swedish in the classroom for their language development??. To answer my questions, I have used relevant theoretical research and conducted two observations and two group interviews in a secondary school. The observations have given me an example of how it can function in the classroom and the interviews have given me the opportunity to hear the pupils' different perspectives on how it is done in the classroom and their different opinions concerning this matter. According to the research, it is of great importance that the pupils are offered the opportunity to use the English language as much as possible in the classroom.

Syftet med rapporten är att försöka genomföra en traditionell företagsanalys på ett antal utvalda fotbollsklubbar från både England och Sverige. Vidare har det också undersökts vilka begränsningar och regler som UEFAs regelverk Financial Fair Play innehåller och vilka utmaningar implementeringen av detta regelverk kan innebära för klubbarna. Genom fotbollsklubbarnas årsredovisningar samt sex intervjuer har vi kommit fram till att en traditionell företagsanalys, som nyckeltalsanalys inte går att tillämpa på fotbollsklubbar på grund av ägartillskott och Soft Budget Constraint. Fotbollsklubbarna verkar i en hög grad av Soft Budget Constraint då det inte finns några incitament för klubbarna att sköta sin ekonomi. Financial Fair Play har instiftats för att förhindra både ägartillskott och stöd från stater i form av skattelättnader.

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.

How should a fair income tax system be designed? Since Estonia became the first country to introduce a flat tax on incomes in 1994, this question has been in focus of public debate. The aim of is this thesis is to show that a flat income tax system, combining a proportional tax rate on all incomes with an allowance exempt from tax, is consistent with the demands of justice. In order to achieve this I construct a two level argument using normative method. The first part consists in the justification of a specific ethical theory which is derived from to notion of human dignity.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

Bakgrund: Sverige har implementerat EGs fjärde bolagsdirektiv i sin nationella lagstiftning, ÅRL. Ett av de nya begreppen som implementeringen förde med sig var rättvisande bild. I ÅRL fanns sedan tidigare begreppet god redovisningssed. Lagstiftaren valde att behålla god redovisningssed och införde samtidigt det nya begreppet rättvisande bild. Motiveringen till detta var att de fann betydande skillnader mellan begreppen.

The purpose of this essay is to examine and compare the news covering of Swedens three biggest cities (the metropolitan areas) and their surrounding areas with the covering of the rest of the country (the provincial areas) in two daily national newspapers, Aftonbladet and Dagens Nyheter. The aim has been to answer the following questions:- What amount of the news coverage in Aftonbladet and Dagens Nyheter concern the metropolitan areas compared to the provincial areas, and how do these two newspapers differ in the news covering of these areas?- Is there a difference in the news articles size and content, depending on weather they concern the metropolitan or the provincial areas?- How has the balance between news concerning metropolitan and provincial areas changed over the recent 20 years?The theories used in this study are News values, the media commercialization and Popular Journalism, and The Agenda Setting Theory. The method that has been used is a Quantitative Content Analysis.Despite the essays hypothesis, that the news coverage in the two newspapers would be dominated by material from the metropolitan areas, the result showed that a majority of the examined articles concern the provincial areas. It also showed that Aftonbladet has a bigger percentage of provincial news than Dagens Nyheter.

Varför är det viktigt att undersöka på vilka sätt maskulinitetsideal i svensk ishockey har ändrats över tid? Den här frågan har flera svar. I den här uppsatsen har jag haft ambitionen att relatera maskulinitetsideal till svensk ishockeys utveckling åren 1969-1976 i ett vidare perspektiv. Under dessa år genomgick svensk ishockey många förändringar, men den största var förmodligen skiftet från att vara en amatörsport till att bli en professionell. Genom att studera hur förväntningarna på spelare ändrades under den här tiden, kan man bilda en förståelse för hur professionaliseringen av sporten påverkade enskilda spelare.

The discussion about organic and fair trade products has been a big issue during the last few years. Despite an extensive knowledge about the environmental problems and a willingness to do something about it, the consumers are not always acting that way. Children do imitate their parents and other adults at an early age, so if the role models do not begin to act, think and dress ethically correct, neither will the children. Three problems have been identified out of the discussion. They relate to the questions of how older school children and parents of younger school children are taking sides regarding the organic/fair trade clothes and how existing trends in the society as well as those in fashion contexts influence their attitudes and consumer behaviour.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

AbstractWhen I, at the age of 20, started working in home care service, I had an idea of what it means to age, a view witch I quickly realized was not true at all. The essay begins with a search for the images of aging you come in contact with, when you do not have a deeper interest in the matter.I take a closer look at how aging is described and how the concepts of aging and dignity are often interconnected, and debate about which images of aging that is outdated and where from they originated.I also show that that image is in for a change, much is happening right now, and there are many like me, who want to change and broaden the view of what aging can mean.Finally I describe my sculptures ?Beatrice? and ?Rosmari?, and reflect on how they relate to the image of what old age looks like.As a sculptor, I want to create an alternative to a widespread image of old people as a problem or idealization of the olf lady as a kind, cute and cookiebaking creature, as well as an alternative to the traditional sculpture tradition, that often show men in positions of power, and sweet passive women/girls.I tell of the strong, stubborn, eccentric and absolutely ordinary lady.

The aim of this study is to identify and analyze the discourse within a gothic online community and examine how they use significant symbols to create themselves as goths and being part of a community. In order to achive this aim, eleven different forum threads were examined to amalyze how the goths created their significant symbols within the online community and through interaction with each other. The results implies that the discourse within the community describes the goths as either true or false goths and that it is important to maintain this boundary.

Syfte: Syftet med denna uppsats är att beskriva och förklara hur processen av att omvandla en invention till en innovation kan se ut. Detta genom att granska de olika steg som lyfts fram som centrala inom existerande teorier kring innovationsprocesser. Vidare syftar vi till att utifrån dessa teorier undersöka om de fullt ut kan användas för att förklara ett företags fall eller framgång vid en innovationsprocess. Metod: Vi har utfört en abduktiv fallstudie där vi samlat primärdata dels genom personliga intervjuer, dels via telefonintervjuer. Sekundärdata kommer från internet i form av de berörda företagens officiella hemsidor, samt presentationsmaterial från företaget True.

This report deal with grades and evaluation in intermediary school, which grading systemshas been and is used in intermediary school and their benefits and disadvantages. The purposewith this report is to find out how the different grading systems has functioned since thebeginning of the Swedish intermediary school to present day and speculate what the futurewill show considering the changes the Swedish school in general is facing. My main result isthat the literature and the teachers, both retired and active, share the same view regarding thepros and cons with grading. When it comes to the matter of in which class should initiate, allthe approached teachers has different opinions. The procedure which I used to get my resultsincludes a literature analysis about grading and evaluation, covering both printed andelectronic sources, where I have compared the views of the different scholars.

The development that the Swedish society has experienced during the last four decades and the higher part of the population coming from foreign countries calls for a more intensive research on the situation of these groups. The purpose of this study is to find explanations of the differences in the share of immigrant politicians in Linköping and Norrköping. The starting point of the study is a model of factors assumed to affect the representation of immigrants in the municipality assemblies. The immigrant composition, the municipality organization and the view of democracy of the politicians, are all assumed to affect the civic participation. The civic participation is then assumed to affect the representation of immigrants in the municipality.