<p>Examensarbetet belyser hur kommunikativ undervisning har utvecklats inom svenska som andraspråk.</p>

<p>The New Public Management (NPM) has made the public sector go through a period of privatization and externalization which has affected the method of accounting of municipalities, from cash to accrual accounting. The NPM has also resulted in a mix of private and public sector that makes the matter of consolidation of municipal groups complicated because of the municipalities’ use of public sector accounting and the municipal companies’ use of private sector accounting.</p><p> </p><p>In Sweden, the Swedish Council of Municipal Accounting (SCMA) has the task of producing recommendations concerning the accounting of municipalities so that the goal of the “true and fair” view of the municipalities’ is met. In 2009, the SCMA produced the recommendation 8.2 (RKR 8.2) containing guidelines concerning consolidation of the municipal group. The purpose of this article is to investigate the use of RKR 8.2 and what kind of municipality is more inclined to use the recommendation. This question shall be answered by a quantitative, document study of the annual reports of Swedish municipalities from 2009 together with the Stakeholder Theory and the Positive Accounting Theory.</p><p> </p><p>The result of the article shows that the municipalities that are more inclined to implement the RKR 8.2 and to implement it to a larger degree are municipalities of a larger size, with a high performance, with a high tax income and with large municipal companies.</p><p> </p><p>Still, the document study shows that only 43 out of 239 municipalities have implemented the recommendation. To increase the implementation and use of the recommendations of SCMA we suggest merger of municipalities as larger municipalities, for different reasons, have implemented the recommendation to a larger degree than smaller ones.</p>

No description available.

<p>Vårt syfte med denna studie är att utifrån skrivprocessen undersöka hur elevers skrivarbete tar sig uttryck i skolans år tre. Vi fokuserar studien kring fyra av skrivprocessens faser, stoffsamling, strukturering, respons och bearbetning, samt interaktionens verkan för elevers skrivande. Genom vårt deltagande i ett gemensamt skrivprojekt mellan lärarutbildningen i Umeå och en skola i norra Sverige har vi tillgång till ett undersökningsfält för att genomföra vår empiriska del. Vår studie har en etnografisk ansats. Vi använder oss av deltagande observationer, elevtexter, ljudbandsupptagningar och elevintervjuer. Vi vänder oss till nordisk forskning, som intresserar sig för elevers skrivande och som menar att respons, interaktion och samtal är viktiga redskap i undervisningen. Denna forskning visar även på mottagarens betydelse för elevers skrivglädje. En slutsats vi drar av vår studie är att arbetet med skrivprocessen innefattar och gynnas av interaktion mellan elever och mellan lärare och elever. Resultatet visar att elever genom samtal och interaktion samlar och strukturerar stoff och byter och lånar idéer av varandra för skrivandet. En ytterligare insikt vi når är att skrivprocessen främjas om den leder fram till en produkt. Detta för att skrivandet ska fungera kommunikativt och bli meningsfull för eleverna.</p>

<p>Maritim säkerhet har sedan terrorattentatet i New York 2001-09-11 varit ett begrepp utan en tydlig definition. Trots detta används det frekvent i Sverige när frågor angående säkerhet till havs diskuteras. Utgångspunkten i uppsatsen är en egen definition av begreppet och hur hoten bör hanteras. I likhet med det vidgade säkerhetsbegreppet krävs samarbete mellan civila och militära aktörer. Det för att uppnå de mål som sätts upp i Sveriges säkerhetspolitik angående säkerhet på den maritima arenan. Maritim säkerhet hanteras bäst med närvaro till sjöss av statliga enheter med befogenhet att agera. I denna uppsats undersöks Sveriges säkerhetspolitiska mål angående säkerhet på den maritima arenan. Därefter undersöks hur målen används till styrning av Kustbevakningen och Försvarsmakten och vidare hur de omsättsi interna dokument hos aktörerna. Undersökningen visar att det genomgående, från politiska mål till styrningar av Försvarsmakten och Kustbevakningen, talas om samarbete, samverkan och närvaro till sjöss. Ordet samarbete nämns dock inte lika frekvent i styrningarna inom Marinen och Kustbevakningen. Det finns dock flera anledningar till varför det inte finns ett operativt samarbete. Dels på grund av rådande lagstiftning, dels till följd av relationen mellan myndigheterna. Dessa kan göra att det operativa samarbetet inte utvecklas i linje med de politiska målen.</p> / <p>Maritime security has since the attack in New York 2001-09-11 been a concept without a clear definition. In spite of this, it is frequently used when questions about security in the maritime arena is discussed. The starting point of this essay is a definition of the concept and how it is best handled. As in accordance with the broader security concept it takes cooperation between civil and military actors. This in order to achieve the goals set in the Swedish security policy regarding security in the maritime arena. Maritime security is best handled by ships in governmental service, such as the Coast Guard and the Royal Swedish Navy, which has the authority to act against crimes at sea. This essay examines Swedish security policy and its objectives regarding maritime security, how these are drafted into regulations for the Coast Guard and the Armed forces and further more how these are translated into internal documents by the actors. The survey shows that overall, from political objectives down to guidelines for the Coast Guard and the Armed forces, the words cooperation, collaboration and presence at sea are occurring. However, cooperation and collaboration are not as frequently used in the internal guidelines. The current laws make it hard for the Coast Guard and the Navy to cooperate. Although this is not the only reason, further cooperation is hampered by the relationship between the authorities, the perception of them selves and of each other. Because of this the cooperation is not progressing as the political aims intend to.</p>

This thesis concerns how identity among young people (aged 16-19) living in a multicultural area in Stockholm is made relevant. The aim is to analyse the identities that arise in situated interaction between young people and their peer group and with other people in their everyday life. The material consists of arranged four-party conversations, interviews and audio tapes made by the young people themselves of everyday activities at school and during their leisure time. In the study, identity is perceived as being made relevant thorough dialogue. Identity is also seen as a strategic and flexible tool available to the individual for positioning him- or herself in a particular situation and for expressing solidarity and distance on the micro level. A topic analysis of the arranged four-party conversations shows that the young people proceed following a global structure of topics, making it possible to discern a super topic for each conversation. The types of topics chosen show similarities and can be presented as ethnicity-related, school-related and related to the setting of the recording. The preoccupation with ethnicity-related topics is partly seen as a response to the investigation itself, making double positioning necessary for the participants. An analysis of the pronoun vi 'we' is aimed at making visible the groups that the young people include themselves in and their positioning vis-à-vis each other. The situationally inclusive 'we' and the situationally in- and exclusive 'we' are used to regulate and modify conversations. The extended inclusive 'we' makes categorisations like classmate, Swede and immigrant relevant. An analysis of the ethnifications shows that ethnic identities are closely connected to the micro level and arise in contrast to or in comparison with other participants or groups outside the conversations. Ethnic identities and school-related identities are often resisted in the material. Resistance is seen as an interactional way of levelling the unequal relations that categorisation produces. It is also considered a reflection of their shared reality being just as important as the differences generated by categorisation. An intra-individual study of three young people in different everyday situations provides evidence that ethnic identities are flexible, context-sensitive and made relevant depending to a large degree on the participants at the situation at hand.

The dissertation investigates oral communication from a language development perspective. The overall aim is to study the oral communication that is part of the learning process for Swedish as a subject and for vocational courses in the upper secondary schools. The focus is specifically on learning that incorporates reasoning and prepared speech. The method used is derived from ethnography and Conversation Analysis. The material consists of fieldnotes, video and audio recordings of lessons from two different classes. The dissertation is theoretically linked to “New Literacy Studies”; the oral prac¬tices and oral cultures involved in the instruction of Swedish are described and viewed as part of school literacy. The concept ‘elaborated topic’ is used to analyse the extent to which students and teachers develop reasoning. The results show that instruction in vocational training programmes can provide students with different conditions for oral language development. Students in the nursing programme took part in more varied communication than students in the technically/practically-oriented programme. The different oral cultures in the two classes could be described in terms of patterns for reasoning and prepared speech, knowledge ideology and power relations. The oral cultures of the classes investigated are reflected in the way they performed in the national test. The students’ ability to develop a sufficiently extensive line of reasoning for the test’s prepared speech did not correspond to how well they developed each topic of discus¬sion. The dissertation emphasises the importance of dialogically organised instruction with students in every upper secondary programme being encour¬aged in their reasoning and prepared speech. It highlights language and communication in and of itself as important content in the instruction of Swedish. Finally, it argues that each subject is responsible for contributing to the language development of students.

Maritim säkerhet har sedan terrorattentatet i New York 2001-09-11 varit ett begrepp utan en tydlig definition. Trots detta används det frekvent i Sverige när frågor angående säkerhet till havs diskuteras. Utgångspunkten i uppsatsen är en egen definition av begreppet och hur hoten bör hanteras. I likhet med det vidgade säkerhetsbegreppet krävs samarbete mellan civila och militära aktörer. Det för att uppnå de mål som sätts upp i Sveriges säkerhetspolitik angående säkerhet på den maritima arenan. Maritim säkerhet hanteras bäst med närvaro till sjöss av statliga enheter med befogenhet att agera. I denna uppsats undersöks Sveriges säkerhetspolitiska mål angående säkerhet på den maritima arenan. Därefter undersöks hur målen används till styrning av Kustbevakningen och Försvarsmakten och vidare hur de omsättsi interna dokument hos aktörerna. Undersökningen visar att det genomgående, från politiska mål till styrningar av Försvarsmakten och Kustbevakningen, talas om samarbete, samverkan och närvaro till sjöss. Ordet samarbete nämns dock inte lika frekvent i styrningarna inom Marinen och Kustbevakningen. Det finns dock flera anledningar till varför det inte finns ett operativt samarbete. Dels på grund av rådande lagstiftning, dels till följd av relationen mellan myndigheterna. Dessa kan göra att det operativa samarbetet inte utvecklas i linje med de politiska målen. / Maritime security has since the attack in New York 2001-09-11 been a concept without a clear definition. In spite of this, it is frequently used when questions about security in the maritime arena is discussed. The starting point of this essay is a definition of the concept and how it is best handled. As in accordance with the broader security concept it takes cooperation between civil and military actors. This in order to achieve the goals set in the Swedish security policy regarding security in the maritime arena. Maritime security is best handled by ships in governmental service, such as the Coast Guard and the Royal Swedish Navy, which has the authority to act against crimes at sea. This essay examines Swedish security policy and its objectives regarding maritime security, how these are drafted into regulations for the Coast Guard and the Armed forces and further more how these are translated into internal documents by the actors. The survey shows that overall, from political objectives down to guidelines for the Coast Guard and the Armed forces, the words cooperation, collaboration and presence at sea are occurring. However, cooperation and collaboration are not as frequently used in the internal guidelines. The current laws make it hard for the Coast Guard and the Navy to cooperate. Although this is not the only reason, further cooperation is hampered by the relationship between the authorities, the perception of them selves and of each other. Because of this the cooperation is not progressing as the political aims intend to.

The New Public Management (NPM) has made the public sector go through a period of privatization and externalization which has affected the method of accounting of municipalities, from cash to accrual accounting. The NPM has also resulted in a mix of private and public sector that makes the matter of consolidation of municipal groups complicated because of the municipalities’ use of public sector accounting and the municipal companies’ use of private sector accounting.   In Sweden, the Swedish Council of Municipal Accounting (SCMA) has the task of producing recommendations concerning the accounting of municipalities so that the goal of the “true and fair” view of the municipalities’ is met. In 2009, the SCMA produced the recommendation 8.2 (RKR 8.2) containing guidelines concerning consolidation of the municipal group. The purpose of this article is to investigate the use of RKR 8.2 and what kind of municipality is more inclined to use the recommendation. This question shall be answered by a quantitative, document study of the annual reports of Swedish municipalities from 2009 together with the Stakeholder Theory and the Positive Accounting Theory.   The result of the article shows that the municipalities that are more inclined to implement the RKR 8.2 and to implement it to a larger degree are municipalities of a larger size, with a high performance, with a high tax income and with large municipal companies.   Still, the document study shows that only 43 out of 239 municipalities have implemented the recommendation. To increase the implementation and use of the recommendations of SCMA we suggest merger of municipalities as larger municipalities, for different reasons, have implemented the recommendation to a larger degree than smaller ones.

This thesis examines Swedish corruption culture and analyzes if Swedish export companies have a different attitude towards corrupt behavior when exporting to high and low income countries. A regression of Swedish export is run for all the world’s countries with available data, a total of 165 countries. Out of those 165 countries, 98 are classified by the United Nations as low or low-middle income countries and 67 are classified as high or high-middle income countries. The regression applies to the gravity model approach that comprises variables explaining the size of Swedish exports to each importing country. To examine Swedish corruption culture a theoretical background to the structure of corruption in Swedish companies is presented along with some corruption scandals involving Swedish companies. The findings show that a lower level of corruption in developed countries has a positive influence on Swedish export to those countries. However, in the case of developing countries the level of corruption does not have any impact on Swedish export flows. In other words, if a poor country increases or decreases its level of corruption it would not affect the decision of a Swedish company in deciding whether to export to this country or not. The conclusion drawn is that Swedish companies are more willing to bribe developing countries as opposed to developed countries.