Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by Junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect Junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

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 paper has been to examine the question whether accountants differ in their auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

The purpose of our essay is to investigate the trust in accountants. The method we used to investigate the trust was a survey and a questionnaire was used to collect the data. The data was gathered from three different groups, shareholders, lenders and tax authority. When we analysed the data we found out that the groups trust in accountants were neither strong nor weak. The results can be generalized on all the three groups because the observations were scattered around the means and we used random selection to collect the data.

AbstractSince 1990, special needs educators have been working in both primary and junior school. It has not been easy for the special needs educators to take authority when working with broader educational issues due to the varying requirements placed upon them. The object of this study is to examine how certain primary and junior school teachers describe their expectations of special needs educators and their professional role.I have conducted individual interviews with three primary school teachers and three junior school teachers, who have at least five years experience of working within their respective fields. The interviews have been scrutinized, and the results are presented with the help of five different themes. The results were then analysed in accordance with the two perspectives of special needs education described by Persson (2001) those of both the relational and the categorical perspective.Amongst other things the results show that the view of primary and junior school teachers with regards to special needs educators differ one from another.

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

AbstractThis examination is about how pedagogue can teach language in junior school first year with element of the arts of learning. The purpose of the examination is to take a piece of how pedagogues in two classes in junior school first grade can use the arts for a way of working with the language teaching. The observation of Swedish- and English language training in two classes have give a insight in how two teacher work with the language teaching in first grade. The class teachers who were interview received questions about the observation and what they think about language teaching. The questions were about their basic view on language teaching and arts of learning.

Abstract:The purpose of this study is to get increased knowledge of how teachers motivate and teach youth about existential questions at junior highchool. My issue for this composition is to find out how ? and how much ? teachers in fact teach about existential questions in the religious education.I interviewed four teachers at junior highschool, with various experiences. One teacher had about thirty years of experience in teaching, and one teacher was quite young and unexperienced.The result indicates that the youth were interested in a lot of existential questions. The study also indicates the teachers view of youth?s identity-work and their existential questions.The resultat is compared with studies of Dahlin, Hartman and Sjödin..

The current curriculum requires a well functioning school library and an active use of it. In junior school grades 1-3 the children primarily learn basic skills. Knowledge about libraries and how to use them and different media is part of these skills. Therefore my intention was to investigate how school libraries in junior schools look, how they are used in the training and how they could be used in junior school education. I focus on the pedagogic role of the school library and the library as information center.I begin by going through what the school law and the curriculum say - or do not say - about the use of the school library.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Real estate financing is one of the key figures for financial success and fundamental to asuccessful business. Funding will come in several different ways, from existing cashflows andassets to new capital requirements which are aimed at different markets.These markets are constantly changing and since the recent financial crisis, there have beenadjustments and austerity measures which led to that the banks have become more restrictive intheir lending.The real estate industry is characterized by both long-term and short-term thinking that ischaracterized by a solid continuity. Our thesis discuss how the demand is in the real estatebusiness and how mature the Swedish market is for junior financingwith focus aroundmezzanine debt and where are we headed in the near future.We've reached out to the key players in the industry on both the buy and sell side of real estatefinancing but also people between lenders and borrowers that handles transaction advice. Tohave been able to implement the analysisa survey and simulation of an investment calculationwas created. This questionnaire was answered by many real estate companies with senior peoplethat had operational positionsmost associated with corporate commitments.

Recent studies show that the knowledge in and understanding of science, technology andmathematics of Swedish junior high school and high school students is decreasing. As a resultof this the Swedish government has initialized several studies, research and reforms. One ofthe theories for teaching that today is seen as effective is the socio-cultural perspective and itsdescendants, including scientific inquiry. Using the pedagogy of the socio-cultural perspectivefour assignments regarding the human body was constructed for junior high school studentsattending summer research school in the summer of 2008, hosted by AstraZeneca. Theassignments follow a structure (goal of assignment, preparations, experiment and follow-up)inspired by the concept of NTA ? Naturvetenskap och Teknik för Alla (Science andTechnology for everyone).