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  • Lunneryd, Anna
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Muric, Arnesa
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    ”Barnen har en ny relation till böcker idag…”: en studie om högläsning i förskolan2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Inledning: Förskolan har ett uppdrag att stödja barns språk, tanke och kunskapsutveckling. Pedagoger bör tillämpa olika språkliga verktyg för att utmana barn i deras språkutveckling. Dessa verktyg kan exempelvis vara högläsning (Bjar & Liberg 2010 s. 17). Vi har undersökt vilken syn pedagoger har på högläsning i förskolan i språkutvecklande syfte. Detta för att vi vill få ytterligare kunskap om hur högläsning påverkar barns språkutveckling för att vi i framtiden ska kunna arbeta språkutvecklande med högläsning som verktyg. Barn utvecklar inte enbart sitt språk vid högläsning. De får möjlighet att utveckla sin identitet, lära känna sig själva samt få empati och förståelse för andra barn och vuxna. Detta enligt Heimer (2016, ss.16–17).

    Syfte: Syftet är att undersöka vilken syn pedagoger har på högläsning i språkutvecklande syfte i förskolan.

    Metod: Vi har gjort en kvalitativ undersökning med intervjuer som metod inriktat mot pedagoger då vi ansåg att vi skulle få ett mångsidigt resultat gentemot vårt syfte.

    Resultat: I resultatet som vi har fått fram framgår det att pedagoger ser högläsning som ett positivt verktyg, samt att deras syfte med högläsning framförallt handlar om att utveckla barns språk. I resultatet framgår det även att barn ska vara delaktiga i högläsningen genom att få diskutera bokens innehåll där både barnet samt pedagogerna ställer frågor till varandra om texten. Enligt pedagogerna finns det olika aspekter som främjar barns språkutveckling vidhögläsning, exempelvis tonläget, vilken bok som läses, samt hur miljön är utformad.

  • Mattsson, Ingrid
    et al.
    Värn, Filip
    Var är sjukhusbiblioteken?: Hur verksamhetschefer för sjukhusbiblioteken beskriver verksamhetens placering, möjligheter och utmaningar2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Abstract: Health libraries have received relatively little attention, and not much has been studied regarding their operations. Thus the aim of this bachelor thesis is to gain an increased understanding of the placement of health libraries within the health care system, through interviews with managers about their perceptions of what possibilities and challenges that comes with the placement.

    Methods: The study was conducted on six different health care libraries, through telephone interviews with the managers for said libraries. The interviews were then analysed through deductive thematic analysis, based on elements from Jacobsen & Thorsvik’s Comprehensive organization model.

    Findings: On the whole, the managers were content with the placement of the health libraries within the organization structure and stated that they found the communication to and from the management of the health care system satisfactory, though with room for improvement. It was also noted that while the managers did think that the health library had received more recognition from both management and health care professionals due to increased need of electronic resources for evidence-based medicine, they still competed with outdated prejudices and ignorance on the duties of health libraries and health librarians.

    This ignorance, coupled with a lack of law ordained missives, were considered the greatest challenges that the health libraries had to face. However, the managers were despite these challenges hopeful regarding the future role of health libraries within the system, citing both a greater need of their services, as well as a growing understanding of how they can contribute.

  • Rappéll, Madeleine
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Wilgotson, Maria
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Elever med särskild begåvning.: Lärares och specialpedagogers perspektiv2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    En  särskilt  begåvad  elev  anses  ha  en  hög  förmåga  inom  ett  specifikt  område.  Särskilt begåvade elever har en intellektuell begåvning, vilken kan vara exempelvis språklig eller matematisk. Särskilt begåvade elever är ingen homogen grupp. Deras begåvning kan vara knuten till ett eller flera områden, men det är inte alltid som begåvningen tar sig uttryck i skolprestationer. Syftet med vårt examensarbete är att ta reda på vilka förkunskaper och erfarenheter som lärare och specialpedagoger har av de särskilt begåvade eleverna. Vi vill även undersöka vilka stöd och anpassningar som de ger till de särskilt begåvade eleverna i årskurs 4-6. Vidare vill vi undersöka om det finns några skillnader mellan lärares och specialpedagogers uppfattningar om särskilt begåvade elever. Den kvalitativa metoden intervju har använts för att få svar på syfte och forskningsfrågor i arbetet. Urvalet består av verksamma specialpedagoger och lärare i grundskolan. Intervjuerna är utförda för att se om det finns en skillnad i vilken kunskap lärare och specialpedagoger besitter och hur de arbetar med de särskilt begåvade eleverna. I studien medverkar fyra lärare och fyra specialpedagoger. Resultaten visar att såväl lärare som specialpedagoger behöver mer kunskap om särskild begåvning, för att de på ett gynnsamt sätt ska kunna bemöta dessa elever. De pedagoger som deltagit i intervjuerna har delade meningar om de besitter tillräckligt med kunskap om ämnet eller inte. Dock är samtliga respondenter överens om att det är viktigt att särskilt begåvade elever får de anpassningar och det stöd som de behöver.

  • Andebratt, Lisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Björnman, Nathalie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Digitaliseringen förändrar: En kvalitativ studie om digitaliseringens påverkan på organisationer2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Previous research has shown that the two predominant factors contributing to change management are emerging technologies and market innovations. Digitalization increases the rate of change in both society and in organizations thus continually putting new demands on them both. Previous research also demonstrates that organizational change is hard to implement. Research on digitalization within the fields of Economics and Management is limited but still shows that digitalization has influenced organizations. This study, therefore, focuses on how organizations have been effected by digitalization. The purpose of this study is to examine how digitalization has impacted upon the work processes and organizational structures of an organization. To this end, the study is based on qualitative methodology in which eleven managers from eight different organizations where interviewed. To get an understanding of how digitalization has effected these organizations we have developed a theoretical frame of reference. The study draws on relevant theories that discuss digitalization, knowledge- and service-society, organizational change and institutionalization. The analysis is based on comparisons between theory and empirical data. From the analysis we draw the conclusion that digitalization has changed the organizations through increased automation of work processes. What’s more, customer demands have changed, placing new demands on availability, flexibility and increased digital offers. This, in turn has changed the organizational structure and work processes by creating new job roles that focus on the customer, development and change.

  • Demnert, Ellen
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Kopljar, Anneli
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Ett flerspråkigt matematikklassrum: Ett lärarperspektiv2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Detta arbete har sin utgångspunkt i tidigare forskning vad gäller matematik och flerspråkighet. Denna uppsats har tagit avstamp i vår tidigare forskningsöversikt Språkets betydelse i matematikundervisningen - En studie som berör flerspråkiga elever. Syftet med detta examensarbete är att förstå hur lärare bedriver en flerspråkig matematikundervisning i årskurs 1-3. I följande arbete undersöks det om det förekommer specifika undervisningsmetoder för ett flerspråkigt matematikklassrum. Det undersöks även vilka utmaningar och svårigheter lärare anser kan finnas när en flerspråkig matematikundervisning bedrivs samt hur eventuella svårigheter kan hanteras. Undersökningen utfördes genom en kvalitativ metod, i form av semistrukturerad intervju. Intervjuerna skedde på fyra flerspråkiga skolor och åtta verksamma lågstadielärare med behörighet i matematik deltog i undersökningen. Resultaten visar bland annat att lärare bedriver en flerspråkig matematikundervisning där elevers erfarenheter av ämnesstoffet har en betydande roll. Detta för att göra undervisningen elevnära för att den inte ska hamna på en för hög nivå för elever. Vidare visar resultaten att flerspråkiga elever har svårt för begreppsförståelse inom matematik. Detta förebygger de verksamma lärarna genom att nyttja modersmålslärare, föräldrar och anpassat material.

  • Frykmer, Josefine
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Thai, Jessica
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internprissättning: En komparativ studie om Sverige, Kina och Singapore utifrån medlemskap respektive icke-medlemskap i OECD2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Transfer pricing is considered one of the most critical issues regarding national and international taxation. The growing globalization has resulted in the creation of a multiplicity of new multinational corporations, which in turn has led to an increase in financial transactions between companies with business in different countries. To maximize global profit, multinational corporations move profit from high tax countries to low tax countries by using other countries tax systems. As a consequence, focus on this issue has increased from tax departments all over the world, with the intent to protect their nations’ tax base. Regulation with the purpose of minimizing international tax avoidance have become increasingly important and thus a need for a globally accepted standard considering transfer pricing, has ascended. The Organisation for Economic Co-operation and Development (OECD) has developed a number of guidelines regarding transfer pricing. The purpose of the study is to present differences and similarities in the implementation of OECDs guidelines regarding transfer pricing between Sweden, a member in OECD, as well as China and Singapore who are not members in the OECD. Further the study aims to verify or falsify the hypothesis: that differences in the implementation and design of transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries. Hence a comparative study was executed between Sweden, China and Singapore’s legal texts and guidelines, along with the OECD guidelines. The study contains an examination of transfer pricing in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administration 2017 of Chapter I. Arm's Length Principle, Chapter II. Price Methods and Chapter IV. Documentation. The study concludes that both member states as well as non-member states follow the OECD guidelines for transfer pricing but that variations between the nations exist. We find similarities in the nations’ regulation and guidelines regarding purpose and content within the examined areas. The study also identifies differences in the transfer pricing regulation between the nations, largely regarding the extent to which the nations has adapted the legal texts and guidelines to the OECD guidelines. Our conclusion is that visible harmonization exist, but in a varying extent, even outside the OECD as an institution, and that membership in the organisation is not a necessity for similarities in transfer pricing guidelines to occur. The study also indicates that the structure of transfer pricing regulation is influenced by cultural dimensions to a larger extent than institutional influences, hence our hypothesis verify that differences in transfer pricing in the respective countries’ national regulation and guidelines can be explained by cultural dimensions within the countries, is supported. The contribution of the study is increased understanding of the examined nations’ regulation and guidelines regarding transfer pricing and their similarities with OECD guidelines for transfer pricing. Further the study contribute to knowledge of how the cultural dimensions within the nations, in combination with OECD, influence the implementation and structuring of regulation and guidelines regarding transfer pricing in both member states and non-member states of the OECD.

  • Johannesson, Lisa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Persson, Emma
    University of Borås, Faculty of Textiles, Engineering and Business.
    Controllerrollen: en ökad förståelse för rollen inom stora svenska företag2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The role of a controller has existed within organizations since the beginning of the 20thcentury, but it has developed substantially over time. The controller initially had an accountant role and now they have an increasingly business oriented and analytical function within business organizations. In the 1930s, this drastic change of function in the role occurred by the Controllers Institute of America (CIA), which resulted in the controller getting a more analytical role. Within companies in Sweden and across Europe, the controller concept developed in the 1970s. However, the role of a controller still lacks a clear definition and the content in the role varies substantially across different business organizations. There are also many different types of controllers, which increases the role variation. The objective of this study is to increase the knowledge of the role of a controller; by studying which tasks and expertises that are included in the profession, the differences between companies and whether there is a difference between how the controller himself/herself and the others within the organizations define the role of a controller. The study is conducted with a qualitative study with an abductive approach. The empirics are collected via semi structured interviews with both controllers and related roles. The study was conducted by means of ten interviews across five different companies, of which seven interviews with controllers and three interviews with related roles. The controllers were categorized as three different types of controllers based on their duties and responsibilities; the analysts with elements of accountants, the accountant with elements of analysts and the mix of analyst, educator and coach. A noticeable difference in the role was noted between companies depending on their size and how their reporting is designed, but no major differences depending on industry. Finally, we concluded that the interviewed controllers and the related individuals largely agreed on controller role content in general as well as within each respective company.

  • Johansson, Kajsa
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Österberg, Malin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harmonisering av föreställningsramar: En komparativ studie av IASB och FASB2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    During the last decades, the international aspect of accounting has become more important due to the fact that a lot of companies prepare their financial statements to an international audience. Despite this, a lot of differences related to accounting exist between different countries, which can obstruct the comparability among companies. Awareness about these differences has emerged and different attempts have been made to eliminate them. In year 2002, the IASB and the FASB entered upon a cooperation to eliminate the differences between their accounting standards to eventually make them more homogenous. The cooperation resulted in another project with a greater focus on the organisations conceptual frameworks. This project was suspended in 2010 due to more urgent projects and only a part of the conceptual frameworks was revised in a consistent manner. While the conceptual framework of the FASB consists of five different documents that originally was published between 1984 and 2010 and after that has been updated, the conceptual framework of the IASB consists of one document that was revised and published in March 2018. Those events have led to the purpose of this study. The purpose of this study is to examine the extent to which the conceptual frameworks of the IASB and the FASB are harmonized. This will be done by comparing which parts that are dealt with within the conceptual frameworks and by examine the similarities and differences between those parts among the conceptual frameworks of the IASB and the FASB. Beside this, the study aims to present explanations to the identified extent to which the IASBs and the FASBs conceptual frameworks are harmonized. By an extensive comparative textual analysis of the conceptual frameworks we have been able to distinguish parts that are seen as common. Those common parts have then been compared where similarities and differences have been identified. In this way, we have been able to compile an approximate degree of harmonization, which has served as the basis for the theoretical reflection and analysis. The result of the study shows that the conceptual frameworks mostly contain of similarities, despite that some differences have been identified. Although some differences exist, the overall assessment of the four parts that have been analyzed has been that there is a relatively high degree of harmonization between the IASB and the FASB. Our assessment is that the degree of harmonization could be explained from a legitimacy perspective, as the organizations want to make sure they are perceived as legitimate by third parties. It can also be seen from an isomorphic perspective, which means that organizations tend to emulate other organizations in the same industry that they perceive as more successful. IVOur study contributes with literature about harmonization of the conceptual frameworks of the IASB and the FASB. The study is also highly relevant, as no similar study with the revised conceptual framework of the IASB has yet been made.

  • Lundquist, Cecilia
    et al.
    Odefjord, Jessica
    E-handel och integritet: en studie av svenska e-handelsföretags information angående personuppgiftshantering i övergången till GDPR2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study was conducted during a period of time from transition from old legislation to the new data protection regulation GDPR. With the introduction of GDPR, higher demands are placed on how companies inform their customers about their personal data management. GDPR demands, among other things, that information about personal data management should be clear and accessible, which requires companies to ensure that their text that inform about personal data management achieve good structural and intellectual accessibility. Previous studies show that users generally find it hard to understand such types of texts as they tend to have an advanced and bureaucratic language. This study was conducted in three steps that examined structural and intellectual accessibility and how companies in e-commerce context state that they handle personal data. The first step showed that only nine out of 85 companies had made adjustments and changes regarding information about personal data in accordance with the GDPR. The second and third step showed that the majority of the nine companies that had made the transition to GDPR achieve good structural accessibility, but that many of the companies need to improve the intellectual accessibility regarding the information about personal data management.

  • Nordin, Tova-Li
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Roskvist, Josefin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Utsläppsrätter: Klassificering och värdering av företag i Nordamerika och Europa2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Emission trading schemes are used by several countries and areas with the hope of mitigating climate change. The aim of these schemes is to create economic incentives for companies to reduce greenhouse gas emission and thereby cut the overall emissions cost-effectively. Many of these systems are based on a ”cap and trade” principle where a cap is set on the total amount of emission that can be emitted. To ensure that the overall emissions do not exceed the cap, companies receive, buy or trade emission allowances. These allowances give companies the right to emit a certain amount of greenhouse gases. The company must have a sufficient amount of allowances to cover the emissions, otherwise they must buy additional allowances from other companies. The idea behind this system is that it will make it possible to reduce emission where it costs less. Currently, there is very little guidance in terms of how companies should account for emission allowances. The main issue is that there are different views of what kind of an asset these allowances are. Some argue, for example, that emission allowances should be viewed as inventory while others argue that they should be seen as intangible assets. Arguments have also been made that these allowances are rights and therefore should be treated as such in the financial reports. In America, the organization FERC has given out some recommendations on the area and since the withdrawal of IFRIC 3, there is no guidance in Europe. The aim of this study is to investigate how 104 companies located in North America (USA and Canada) and Europe account for emission allowances in their financial reports. In addition to this, the study aims to determine whether any differences exist between the continents as well as between the sectors oil and gas, electric utility and natural gas. Furthermore, a discussion will be made whether guidance on the matter, especially in the form of additional standards, will improve the quality of the information in the financial reports. Previous research has concluded that companies usually disclose very little information regarding emission allowances. This conclusion is supported by our findings. Our study shows that many companies do not even mention emission allowances in their financial reports. Furthermore, previous research has concluded that the reporting of emission allowances differs among companies in terms of classification as well as valuation, which is consistent with our findings. Our results indicate that the differences in classification and valuation partly can be explained by location and industry affiliation but also by the influence of FERC and IFRIC 3 on the respective continent. Emission allowances are often classified as inventory in Northern America and as intangibles in Europe, which is probably due to the influence of FERCs recommendation and IFRIC 3. The most common valuation method on both continents are historical cost. Among companies that does not use this method the continental variations are major. These findings suggest that prudence plays a key part due to the uncertainty related to emission allowances. Based on this we conclude that there are major differences between how emission allowances are classified and valued in the financial report of North American and European companies. This study highlights how accounting choices differs among Northern American and European companies as well as among different sectors. Furthermore, this study highlights the lack of regulation and how this affects the quality of the financial reports. The usefulness of the financial reports is also discussed from a legitimacy-, stakeholder- and an institutional perspective.

  • Bjerlemo, Caroline
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lindevall, Rebecca
    University of Borås, Faculty of Textiles, Engineering and Business.
    Humankapital i års-och hållbarhetsredovisningar: Hur presenterar företag information om sin viktigaste tillgång2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Employees generate economic benefits and are a competitive advantage on the market and therefore they are considered as one of the company's most important asset. An increased interest in human capital over the past years has contributed to the fact that many companies today choose to integrate human capital disclosures in their voluntary reports. However, there is an absence of standards and guidelines of presenting human resources. The research on how companies can present voluntary information about human capital is also unexplored. The purpose of our study is to generate knowledge about how five Swedish companies with many employees present information about their human capital. We also want to acquire knowledge how the information varies between companies. We have conducted a qualitative content analysis on companies' annual and sustainability reports, where we created core categories based on previous literature, but we could also add subcategories using an abductive approach. The survey points out that there is an external interest in human resources where all companies choose to integrate human capital into their annual and sustainability reports. Although the information differs between the companies, there are also similarities and patterns can be found among the companies in their reporting.

  • Dennerlund, Daniella
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Gulldén, Michaela
    University of Borås, Faculty of Textiles, Engineering and Business.
    Intäktsredovisning: En jämförande studie mellan regelverken RFR 2 och K32018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Revenue recognition is of great importance to companies and is, in most cases, considered to be one of the largest accounting posts. Different accounting methods can give rise to different outcomes, which may affect the stakeholders that the company interacts with. Since January 1, 2018, a new accounting standard for revenue recognition is effective - IFRS 15. The new standard has been developed by the IASB as a step to achieve convergence through a single set of accounting standards internationally. For listed companies within the EU, it is mandatory to prepare consolidated accounts in accordance with IFRS. Thus, from a Swedish perspective, listed groups will be affected by the new revenue standard. For parent companies in listed groups, the outcome will be the same as these companies must apply the RFR 2 regulatory framework. RFR 2 complies with IFRS, but with adaptation for ÅRL and its disclosure requirements. However, for subsidiaries in listed groups there is the option to choose between the RFR 2 and K3 regulations when preparing the financial reporting. K3 is developed by BFN and only complies with the disclosure requirements that follow from ÅRL. The purpose of the study is to explain how the income statement and outcomes differ when applying K3 and RFR 2. Furthermore, the study aims at investigating how the various applications affect key performance indicators, taxation and dividend opportunities from an interest-rate perspective. To achieve this objective, three types of cases have been designed concerning contractual contracts, service assignments and sales of goods. The cases have been analyzed by applying the respective rules regarding recognition of revenues, key performance indicators, income tax and dividend opportunities using a modified stakeholder model. The method used for the study is a qualitative content analysis of abductive nature. The outcome of the cases gives rise to the conclusion that recognition of revenue is possible at an earlier stage when applying RFR 2 and the new revenue standard IFRS 15 regarding the sale of goods. However, in the case of a contractual contract, a retrenchment of recognition is given in comparison with K3 and in the case of service assignments, no distinction is made between the rules. Our conclusion is further that these differences also affect both key performance indicators, income tax to pay and dividend opportunities.

  • Billmayer, Jakob
    Mittuniversitetet, Institutionen för utbildningsvetenskap.
    Schule in Schweden und Bayern: oberflächlich anders oder tiefgreifend eigenartig?2012Conference paper (Refereed)
  • Lopion, Malin
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Lyckeståhl, Isolde
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Högläsning: en kunskapsöversikt om hur högläsningen påverkar elevers språkinlärning och intresse2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Högläsning i klassrummen ter sig olika beroende på pedagogen, klassrumsmiljön och eleverna. Syftet med denna kunskapsöversikt är att göra en analys av artiklar för att se vad forskningen säger kring elevernas inlärning av språk och intresse för böcker vid högläsning. De frågeställningar vi fokuserade på var:

    • Hur möjliggör/förhindrar högläsningen elevernas språkinlärning och/eller intresse för böcker?
    • Vilka strategier och metoder kan pedagoger använda sig av för att stärka elevers språkinlärning?
    • Vad bör pedagoger tänka på vid högläsning för att högläsningstillfället ska kunna bidra till förhöjt intresse för böcker och läsning?

    I detta arbete berör vi högläsningens påverkan av elevers inlärning av språk och intresse för böcker. Med språkinlärning menar vi elevens hörförståelse, avkodning, läskunnighet, tal och vokabulär. När det kommer till elevers intresse påverkas detta framför allt av pedagogens förhållningssätt till högläsning, tidsbrist och planering, hur klassrumsmiljön ser ut men även elevers inställningar till böcker. Resultaten visade framförallt att det var pedagogens förhållningssätt som påverkade elevens intresse och språkinlärning. Vår undersökning visar att en god planering där syfte och mål tas upp kan påverka högläsningen positivt i klassrummet. Med detta kan pedagogen använda tillfället för att ge eleverna en grund till en positiv språkinlärning som i sin tur kan stärka elevernas intresse. Missköter pedagogen sin roll kan högläsning bidra med negativa effekter, framförallt på elevernas intresse för böcker.

  • Frick, Victor
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Mattsson, Kristoffer
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Deep Learning i Starcraft 2: Autoencoders för att förbättra end-to-end learning2018Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    A problem for deep learning has for a long time been complex environments. Recently end-to-end learning agents have been used to master Atari games by processing raw pixel data into features and using these features to make good decisions. This method has not had the same success in the real time strategy game Starcraft 2 and the authors of this paper decided to investigate the possibility of using autoencoders to train feature extractors and thereby improving the rate of learning for reinforcement learning agents. Asynchronous Advantage Actor Critic agents are used for investigating the difference and the use of the PySC2 API enables tests in the Starcraft 2 environment. The results show that the agents need more training to be able to evaluate the pros and cons of an pretrained feature extractor. However, the training time of the autoencoder was short and if it turns out to improve the performance the authors see no arguments not to use an autoencoder to pretrain a feature extractor in Starcraft 2.

  • Gustavsson, Robin
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Jakobsson, Johan
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Lung-segmentering: Förbehandling av medicinsk data vid predicering med konvolutionella neurala nätverk2018Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    In the year of 2017 the Swedish social office reported the most common cancer related death amongst women was lung cancer and the second most common amongst men. A way to find out if a patient has lung cancer is for a doctor to study a computed tomography scan of a patients lungs. This introduces the chance for human error and could lead to fatal consequences. To prevent mistakes from happening it is possible to use computers and advanced algorithms for training a network model to detect details and deviations in the scans. This technique is called deep structural learning. It is both time consuming and highly challenging to create such a model. This discloses the importance of decorous training, and a lot of studies cover this subject. What these studies fail to emphasize is the significance of the preprocessing technique called lung segmentation. Therefore we investigated how is the accuracy and loss of a convolutional network model affected when lung segmentation is applied to the model’s training and test data? In this study a number of models were trained and evaluated on data where lung segmentation was applied, in relation to when it was not. The final conclusion of this report shows that the technique counteracts overfitting of a model and we allege that this study can ease further research within the same area of study.

  • Fredriksson, Lisa
    et al.
    Kilander, Alma
    Ekologisk hållbar utveckling på Sveriges folkbibliotek: jämförande studie av verksamhet och kommunala styrdokument2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In a time where environmental consciousness has become a more pressing matter the public libraries have the opportunity to influence and inspire their communities to take a stand towards more environmentally sustainable communities.

    The purpose of this bachelor thesis is to contribute to the discussion about the role of the public library in environmental issues and ecological sustainable development in relation to municipal government documents. Three municipalities with pronounced environmental focus were chosen, these are the municipality of Gävle, Helsingborg and Lund. The following questions were discussed: “What’s the role of three public libraries interms of ecological sustainability in relation to their respective municipalities' governing documents?” “What does the work involving ecological sustainability in the three municipalities' governing documents look like?” ”What does the three public libraries activities look like from an ecological sustainability perspective?”.

    The findings in this study were based on semi-structured interviews with informants from the public libraries in the chosen municipalities along with the municipal government documents. The material were analyzed through qualitative content analysis using Kathryn Millers concepts envionmental leader and environmental educator and Ali AlQahtany, Yacine Rezgui och Haijiang Li’s SUPD Model for a sustainable urban planning. The results show that the selected libraries to a large extent show signs that they work on the basis of municipal government documents. The study also shows that the libraries primarily take the role of environmental leaders, rather than educators. The SUPD Model was used to a large extent and correlated with the municipal documents.

  • Hellström, Jenna
    Kvinnliga finlandssvenskars informationspraktiker i samband med flytt till Sverige2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The purpose of this study is to contribute to knowledge about the information practices of female Finnish Swedes who have moved to Sweden. The study takes a sociocultural perspective. The analytical focus is on the concept ‘information practice’. Due to the complexity of the concept, focus has been on central constituents such as information interests, information resources and information seeking activities. Semi-structured interviews with ten informants have been conducted and analyzed using thematic analysis together with McKenzie’s (2003) model of information practices in everyday-life.

    Six themes emerged concerning information interests: economy, accommodation, employment, healthcare and welfare, personal interests and registration in Sweden. The information resources could be clustered in 3 categories: authorities, public agencies and social networks. Interpersonal contact was important when selecting information resources. This is known from earlier studies but in this study, not only acquaintances, but authorities and public agencies were used as long as an interpersonal contact existed. McKenzie’s (2003) model was applied to the data and all four information seeking modes could be identified; active seeking, active scanning, non-directed monitoring and by proxy, even though non-directed monitoring situations were few. The informants’ information practices varied and their information seeking did not end until enough information was found. Informants became more aware of their information practices in a Swedish context compared to a Finnish context.

  • Johannesson, Nick
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Kevin, Simon
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Spelet Cave Generation: En Studie Om Procedurell Generering i 2D-Plattformsspel2018Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    This study examines different design choices within computer games to create interesting and varied levels that can appeal to both seasoned gamers and newcomers in one of the most popular hobbies in the world. Designing a level is a time-consuming process, and a way to shorten this work is to let a computer create the levels based on specific instructions, through a process called procedural generation. The goal of this study is to find out what design choices that needs to be taken into account in order to create programs to procedurally generate levels in games that are tailored for a specific target audience. The research question of this study is: Which elements are required in a 2D-platforming game in order for players to enjoy it? And which of the examined PCG-algorithms and parameter settings are suitable for creating a game that fulfils these requirements?

    In order to do this, a computer game was developed which used various forms of procedural generation. Respondents from target audiences based on their gaming habits were interviewed in order to find out what aspects people from each group looked for in a video game, and the in-house developed computer game was designed based on the respondents’ answers. After this a larger number of people tested the game and answered a survey, which was later compiled and analysed to find out which aspects of the games generated levels that the players from each target audience felt that the computer had been successful in. A part of the results that we found in this study are among other thing that people who play games more often are more motivated by a score system than other players who play less. And that all target audiences prefer varied level design.

  • Pierce, Rachel
    Photography in Swedish Memory Institutions: Convergence, Digitization, and the Difficulties of Defining Images2018Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    This study examines how photographic material has been classified and contextualized on the digitization platforms of the major Swedish memory institutions – the National Library of Sweden, the National Archives of Sweden, and the Nordic Museum. Combined with a series of interviews with digitization practitioners at these institutions, the paper examines the cultural-historical approach to defining the concept “photography” and classifying digitized photographs, as well as how photographic material is treated similarly to or differently from other kinds of material housed at these institutions. These results of this question are used to examine the likelihood that, driven by similarities in digitization practices, significant differences between Swedish libraries, archives, and museums are disappearing.

  • Trajanovska, Emilija
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Sande, Josefin
    University of Borås, Faculty of Textiles, Engineering and Business.
    Finansiella tillgångar: en komparativ studie av K3 och RFR 2/IFRS 92018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    At the beginning of 2018, the new International Financial Reporting Standard (IFRS 9) developed by the International Accounting Standards Board (IASB), began to be valid. The standard replaces the previous International Accounting Standard (IAS) 39, which deals with financial instruments, and is developed after the major financial crisis during the 2000s. In correlation to the implementation of IFRS 9, a company's classification, reclassification, recognition and valuation and impairment of financial assets may be affected differently. As a result, there can be major differences between the Swedish regulatory framework K3, that is based on IFRS, and the new IFRS standard for financial assets. This study is a comparative analysis with hypothetical cases where three fictitious companies are compared to highlight the differences that exist between K3 and Rådet för finansiell rapportering (RFR) 2/IFRS in the management of financial assets. The parts that are brought up in the study are classification, reclassification, accounting and valuation as well as impairment. The differences that arise are mainly analyzed from a modified stakeholder perspective with elements of positive accounting theory and opportunities for dividend. The analysis in this study is largely based on the qualitative characteristics stated in the IASB Performance Framework and in the Accounting Board's guidance for K3. The qualitative characteristics are analyzed based on a stakeholder perspective with investors and business leaders in focus. Investors have a financial interest in companies and request financial information from companies that may affect their forecasts and decision making. Business executives use the financial information to make important decisions in the company. It is also important for the business manager to see if one of the standards has a positive effect on the accounting and is therefore preferable. The purpose of this study is to highlight the most significant differences regarding financial assets, their procedures and how these differences affect investors and business managers but also the dividend opportunities of a company. A presentation of the two regulations is made at the beginning of the study for an easier reading comprehension and to give the reader an understanding of the two accounting standards. The analysis of stakeholder theory helps to highlight the differences in K3 and RFR 2/IFRS 9 for the analysis of the qualitative characteristics of the report. The results in this study shows that the differences between the regulations are primarily accounting techniques in how the financial information is presented. At the same time the main difference between K3 and RFR 2/IFRS 9 regarding impairment does not affect the long-term economy of the company. The conclusions from the study shows that some of the companies qualitative characteristics will be strengthened if they choose to apply RFR 2/IFRS instead ofK3, seen from the perspective of the stakeholders in the study. If a company chooses to applyK3 instead, their dividend opportunities will be a lot bigger in an earlier stage due to the accrual effects. In addition, the study has practically contributed to demonstrate how companies effectively can apply the standards K3 and RFR 2/IFRS 9, that determine which of the standards will suit them best when choosing between them.

  • Brodin, Malin
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Cosic, Amra
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kulturens inflytande på CSR: en undersökning av amerikansk och japansk hållbarhetsrapportering2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Globalization and the recent evolution of CSR has led to the need for harmonization of sustainability reporting, similar to the harmonization of financial reporting. This would both encourage the engagement for CSR and also facilitate decision making for investors. The idea of CSR is strongly influenced by the Anglo-Saxon and European views of justice, democracy and social structures. Regarding sustainability reporting, there are several internationally accepted standards and guidelines, one of which is GRI. Despite the existence of these guidelines, the dilemma of harmonization remains as sustainability reporting differs between countries due to differences in cultural values. In this study two countries with different corporate cultures will be examined, United States and Japan. The development of CSR has been led by western countries and organizations and is mainly influenced by the Anglo-Saxon view of social structures. Japan, on the other hand, started practising CSR as late as 2003 and with these differences in mind it is relevant to assume that a global course of action does not exist. With this background, the purpose of this study is to examine whether there are differences in sustainability reporting among the countries and if these differences can be explained by their cultural characteristics. The methods used for the study are a quantitative content analysis followed by a discourse analysis. The results from the study show that both companies examined are compliant with the G4 guidelines. The differences that could be found was that the Japanese organization reports more on the subject of social sustainability compared to the American one. Conversely the American organization reports more on the subject of economic sustainability than what could be read from the Japanese CSR-report. An attempt to connect these differences to cultural inequalities was made through an analysis of the rhetoric of the CSR-reports. The conclusion of this discourse analysis was that the strong cultural characteristics might have disappeared due to the fact that large companies become more and more global.

  • Cedercrantz, Julia
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Harrysson, Fanny
    University of Borås, Faculty of Textiles, Engineering and Business.
    Rysslands implementering av IFRS: en jämförande studie mellan RussianAccounting Standards och internationella redovisningsregler2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    In 2005, a new rule was introduced. The rule demanded that all listed companies within the European Union (EU) were to maintain their consolidated financial statements in accordance with the International Financial Reporting Standards (IFRS), starting in the fiscal year of2005. The objective of the IFRS is to make the world economy more transparent, responsible, comparable, and effective. Additionally, the IFRS also was designed to bring confidence, growth, and long-term financial stability to the world economy. The introduction of IFRS has been seen as a revolution in the world of global economy. Many countries all over the world followed the EU and implemented their own new legislation, but many countries were not quite as successful with their implementations or had drastically different approaches to handling the economy. For instance, the Russian Federation is a state with an accounting framework that differs significantly from that of the IFRS and other national accounting frameworks. The discussion of this study shows that, unlike the countries within EU, the Russian Federation has major problems with the implementation of their own IFRS, which led to the purpose of this study. The purpose of this study is to examine the differences between IFRS and the Russian Accounting Standards (RAS), while also comparing how much the Russian Federation implemented IFRS into their economy practices compared to that of a country within EU. In this case, Sweden. Another purpose of this study is to examine how Russian culture can affect the progress and implementation of national and international rules in their reporting sectors. This study will increase the understanding of accounting within the Russian Federation and its development from a cultural perspective. This work is done to facilitate trade between different countries and to increase the comparability of the accounting reports. This study has an abductive approach and the goal is to make a comparative study. An examination of previous research and consolidated financial statements, according to both the IFRS and RAS, can be scrutinized. The examination is limited to the 25 largest companies in the Russian Federation, based on facts of consistent measurement of revenue, profits, assets and market value. When the selection of companies is done, there will be an analysis comparing between the different regulations. An additional cultural perspective will be added contrasting Sweden to Russia. The results of this study show that Russian accounting has a lot of shortcomings in different aspects, which affects the ability to implement IFRS. The issues do not solely exist in the fundamental part of RAS, but also in the cultural values of the country. This makes it difficult for the companies of the Russian Federation to fully implement IFRS. The study demonstrates the big differences between the meaning of similar standards in the RAS compared to IFRS, which complicates the harmonization. One major difference between IFRS and RAS, is that IVIFRS is based on principles and RAS is based on rules. Another important difference is that IFRS put the focus on the reports to the shareholders and other stakeholders, while the RAS primarily focuses on tax management and the government. The main reason why the harmonization between the IFRS and RAS is so complicated is due to the fact that the Russian accountants’ lack both the proper knowledge and education. The companies feel insecure and unjustified, and therefore choose not to voluntarily set up financial reports according to the IFRS. From a cultural point of view, this study also shows that the Russian Federation’s lack of progress in the accounting system can be referred to the cultural basic values of the country, which are: statutory control, uniformity, conservatism and confidentiality. Contrary to this, IFRS basic values are: professionalism, flexibility, optimism and transparency. Countries such as the Russian Federation, with cultural values that differ radically compared to IFRS values, must overcome bigger barriers to successfully implement and continue to use IFRS properly.

  • Fröjd Ullström, Lovisa
    Folkbibliotek och Facebook.: En kvalitativ studie om folkbibliotekariers upplevelser av användarinteraktion genom sociala medier.2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The use of social media offers an effective communication tool. 56% of the Swedish population use social media every day, public libraries choose to use social media with the hope of an increased patron interaction. Some researchers say that the libraries’ presence on social media has never been requested by the patrons themselves, and that the interaction generally is low. The purpose of this thesis is to examine and create knowledge about the librarians’ experiences from the use of social media in a library context, to interact with patrons. Three semi structured interviews were performed to obtain the purpose, they were then analysed with the help of qualitative data analysis. To interpret the material, a theoretical frame consisting of communication theories was used. The results show that the patron interaction can be summarized in three categories: one category with a two way-communication, where some interaction between library and patron happen. One category with a one way-communication, where the librarian publishes information without receiving any response. And one category showing that information sent from the librarians does not always reach outside the own organisation. Thus, the information circulates between librarians, rather than reach library patrons. The conclusion is that better policy’s need to be formed in order for the libraries to reach outside their own organization and to achieve the desired two way-communication.

  • Källvik, Gustaf
    Som ett vildvuxet träd: en diskursanalys av begreppet biblioterapi2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this discourse study has been to analyse how the concept of bibliotherapy in connection with hospital librarians’ work is presented in theses written in the field of library and information science. The theory is based on the work of Ernesto Laclau and Chantal Mouffe. The main picture presented is that bibliotherapy is difficult to define. Most of the hospital librarians have heard about bibliotherapy, and they strongly believe in the concept. At the same time, the respondents are hesitant to label their work ‘bibliotherapy’. Biblio-therapy is presented in the research mainly as a practice. Among hospital librarians, bibliotherapy is associated with the reading of fiction. There is no consensus among them on how to define the term. A number of descriptions of how bibliotherapy can help patients with mental issues, bring joy and even save lives are mentioned, but no hard evidence is presented for this. Two central subject positions are discussed in this study. Hospital librarians are described as a group who need to claim their rights in the large hospital organisation. At the same time they are seen as a highly competent and reliable resource. The patient is scarcely represented in the empirical material.

  • Kokkonen, Fanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Larsson, Annie
    University of Borås, Faculty of Textiles, Engineering and Business.
    Den kostsamma manipulationen: handlingarna och konsekvenserna av earnings management2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Financial statement is used as an instrument for decision making in several situations, thus it is of high importance that it is performed accurately. However, it has appeared to not always operate correctly since companies have the possibility to use earnings management to misguide the users. This study has been accomplished as a comparative case study with ten various cases, generated from scandals where earnings management has been exposed in Swedish companies. We have compared the cases in order to gain an increased comprehension of the phenomenon and its effects. The study examines the underlying reasons for a business manager to apply earnings management and which consequences it brings to the enterprise and its stakeholders. The empirical material has been analyzed with organizational and accounting theories along with ethical and moral beliefs in order to identify different perspectives of the stated problem. The conclusion is that it is often more than one underlying factor that contributes to the use of earnings management. The identified underlying factors are about giving a better picture of either the business manager or the company. It also emphasizes that earnings management causes adverse consequences for the firm as well as its stakeholders. Finally, this study states that earnings management does not lead anything positive, thus it does not result in anyone winner.

  • Ljungkvist, Stina
    Spel, transmedialitet och bibliotek: Fallet Dynamo Game2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this bachelor’s thesis is to study Gothenburg’s main public library’s youth department, Dynamo with a certain focus on one of the two departments called Dynamo Game. This with regard to conducting a case study with an aim to partly identify work methods concerning the public library and videogames but also on the other hand study the potential connection between videogames as a medium and reading-literacy for this specific case. The study has been conducted as a case study taking shape as semistructured interviews with users and personnel, examining documents and finalizing these results in a SWOT- analysis.

    The results of this study showcases how Dynamo Game works with video games in different ways regarding transliteracy, meeting spaces and for enjoyment. Video Games for Dynamo Game is an important part of its youth-related mission, as the youth area of Gothenburg's public city library. To be a successful youth library one must also embrace the youth culture and the surrounding medias that these youths makes use of daily. This study presents Dynamo Game’s strengths, weaknesses, possibilities and threats/difficulties concerning work with video games in general and in a library context.

  • Lund, Frederik
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kenjic, Milos
    University of Borås, Faculty of Textiles, Engineering and Business.
    Internationell Internprissättning: En komparativ studie mellan Sverige, Japan & Ryssland2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    The ever increasing internationalization leads to the emergence of increasingly multinational companies with operations in several countries. One consequence of the increased globalization is that international tax evasion has increased ever since international groups choose to move parts of profits to countries with more favorable tax rates. One way for the multinational companies to minimize the worldwide tax is through transfer pricing. Transfer pricing is the price which multinational companies uses for its internal transactions between its subsidiaries. As a response to the increased tax evasion, the Organization for Economic Co-operation and Development (OECD) designed guidelines to guide the regulation of transfer pricing. The aim of the guidelines is to promote harmonization among member states in order to reduce the number of conflicts between national laws from an international perspective and to reduce the occurrence of double taxation. The basic principle of the guidelines is called the arm's length principle. The arm's length principle states that the intra-group price should correspond to the price that two independent companies has to pay for the corresponding transaction. In order to achieve increased transparency and uniformity, the OECD guidelines also cite how internal transactions are to be documented. One way of documenting the transactions is by establishing a country-by-country report, whose purpose is to provide tax authorities with important information and basis for assessing transfer prices. The aim of the study is to compare the rules for transfer pricing in Sweden, Japan, and Russia. In the study, we compare tax laws to investigate the differences between the three countries in terms of transfer pricing. The study also aims at investigating why the tax laws of the countries differ. In order to fulfill the purpose of the study we conducted a comparative analysis, with a qualitative approach, where we compared and analyzed the empirical material of the study. The empirical material consists of the countries' national tax laws concerning transfer pricing. In the analytical stages of the study we highlighted the differences, but also the similarities, we could see in comparison. These similarities and differences were linked to the theoretical framework that we developed in the study to qualitatively provide an understanding of why there are differences, but also similarities, between the three countries. The conclusion that can be derived from the study is that there is a non-compulsory harmonization regarding the regulation of transfer pricing based on OECD's guidelines in the three studied countries where we found very few differences between the tax laws. This despite the fact that the OECD's Guidelines are not compelling in any way. Also so, even though Russia is not a member state in the OECD, which, on the other hand, both Sweden and Japan is. We have been able to explain the differences we have seen in the comparative analysis by looking at Hofstede’s cultural dimensions and the countries' cultural dimension indices. The differences have also been explained by the continental and communistic tradition of the countries. However, the similarities we have seen have been understood by studying them from a mimetic perspective of isomorphic processes, for example Russia's application of the OECD guidelines. The study contributes to a deeper understanding of OECD's work towards harmonization of transfer pricing, as well as a sense of how the three countries regulate transfer pricing and what differences there are between them.

  • Malmberg, Charlotte
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Provén, Agnes
    University of Borås, Faculty of Textiles, Engineering and Business.
    Media som kritisk granskare: en kvalitativ studie om medierapporteringen av hållbarhet2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    Over the past decades, sustainability-related subjects have become more significant, both in science and in popular science. Previous research shows that sustainability reports and sustainability work are usually studied from a business perspective. Media is an important stakeholder for businesses and is often one of the main intermediator between companies and its other stakeholders, making its reporting valuable to both parties. We have therefore chosen to adapt a stakeholder perspective that of the media is the main focus. The purpose of this study is to throughout a stakeholder perspective contribute knowledge about the role of media as a critical scrutinizer in the reporting of sustainability reports and sustainability work. The result shows that media does not take on the role as a critical scrutinizer to the fullest since the reporting is not particularly extensive. We have conducted a qualitative content analysis of popular science articles based on an abductive approach. We applied a cross-sectional design in our qualitative methodology. Our analysis can be compared to the thematic analysis, since we created themes with associated subcategories to encode our material. We based the study on three newspapers to capture the variation in the way media communicates. We adopted an interpretative approach with inspiration from the hermeneutical perspective. Our analysis model was developed based on the theoretical frame of reference based on our literature review and theories. Our research shows that news articles generally weakens the legitimacy regarding the current company. The news articles concern both general and specific areas linked to sustainability and usually include impartial voices that comment on the texts. Furthermore, we can find that the search for news articles based on our criteria generated fewer hits than we expected. In addition to this, the media coverage of sustainability reports and work is far less extensive than expected. In particular, the contribution from media on sustainability reporting is almost non-existent. Thus, we can demonstrate that the role of media as a critical scrutinizer in the reporting of sustainability reports and sustainability work in the present is negligible.

  • Söderström, Maja
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Stadin, Alexandra
    University of Borås, Faculty of Textiles, Engineering and Business.
    K3 vs IFRS: Ett val för företag med väsentlig andel leasing2018Independent thesis Advanced level (professional degree), 20 credits / 30 HE creditsStudent thesis
    Abstract [en]

    January 1 2019, companies who are reporting according to IFRS will apply the new lease standard IFRS 16. The traditional and more commonly recognized form of leases has long been operating and financial leases. The new standard implicates that the split between operating and financial leases disappears, and companies should rather account for leased assets as an asset and a liability in their balance sheet. The legal framework K3, on the other hand, still separates them in two different categories, were an operating lease is equated with a rental agreement and financial lease is equal to a leveraged acquisition. A parent company that applies the K3 regulation may choose to apply IFRS voluntarily when preparing its consolidated financial statements. The difference between the classification and accounting of leasing contracts in the two different frameworks causes the financial statements to be affected differently. These differences are directly affecting the companies financial ratios, which are often relevant measures in decision making for companies' different stakeholders such as investors and lenders. The purpose of this study is to examine which of the two financial frameworks K3 or IFRS a business leader will choose to apply when establishing its consolidated financial statements, if the company is a large unlisted parent company with substantial value of its assets being leased. The purpose is also to examine which financial framework is most beneficial to apply based on the effects it entails on the company's accounting and key ratios, also considering investors and lenders. The result of this study shows that when a company reporting operating lease accounting according to K3, is reporting according to IFRS instead, its financial ratios are changed in an unfavorable way. The conclusion is that a company that is utilizing operating leases will choose to apply K3 as financial framework, when establishing its consolidated financial statements. If a company that is using financial leases applies IFRS instead of K3 its financial ratios are barely affected. A company who is using financial leasing will rather choose to use IFRS when establishing its consolidated financial statements, since the financial ratios don’t change and IFRS entail for increased legitimity. The results also show that if a company who is reporting operating lease according to K3, with a contract that last 12 months, applies IFRS instead of K3, its financial ratios don’t change, since the lease is accounted for in the same way between the two different frameworks. The conclusion for this scenario shows that a company will choose to report in accordance with IFRS in its consolidated financial statements. We also conclude that IFRS is showing a more fair presentation of companies leased assets in their financial reports, because the accounting is in accordance with substance over form.

  • Bergman, Ida
    Det sa bara ”klick”: en studie om länkar och länketiketter på Volvo Construction Equipments webbplats2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this bachelor thesis is to explore how links and labels are used on the project collaborator’s – Volvo Construction Equipment’s – websites through web analysis tools. Whether there’s a correlation between user’s web behavior and their choice of navigation channel and clicked link label, and what effect placement, label and design have on the conversion rate of a link was explored by using structured observation and a combined field experiment and A/B test. Data was collected using two different web analytics tools (Adobe Analytics and Hotjar). The results showed that there was a statistical relationship between a user’s web behavior and which channel she chose, but no correlation between her web behavior and which link she chose to click. The results also showed that changing a link’s placement, label and design altogether had a synergic effect on the conversion rate of the link, but whether the conversion rate was actually affected by changing only one of these factors could not be determined as the results did not result in a statistical correlation using the chi-square test. In addition to presenting the findings made, a discussion of the study’s implications and how they may have affected the reached results is also presented. Among other things, there were some issues with the web analytics tools used as well as the collected data (e.g., a potential bot was identified on one of the studied sites which affected the structured observation method). Finally, suggestions on further research in the studied area are presented.

  • Imberg, Louise
    et al.
    Johansson, Jessica
    Elefanten i biblioteket: En studie av svenska folkbiblioteks GDPR-förberedelser2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Regarded as the biggest change in data protection law in a generation, the General Data Protection Regulation (or simply its more renowned name: the GDPR) is due to take effect on May 25th 2018.

    The purpose of the GDPR is to strengthen the protection of personal information, harmonize the data protection laws in the entire European Union, and modernize privacy laws to fit today’s technologically advanced society. As good as all organizations have to conform to the new law. Libraries, as prominent bearers of information and personal data, are thus no exception to the rule.

    This study’s objective is to gain knowledge of Swedish public libraries’ main GDPR preparations, regarding both the practical work and the difficulties they faced during the process. The result is based on the answers from an online survey, sent to every central library in Sweden’s 290 municipalities. 182 answers were received, which generated a response rate of roughly 63 percent. The theoretical analysis derives from five of John Kotter’s eight phases, concerning difficulties in early change management.

    The authors of this study identify the libraries’ focal points, in relation to the change work, as mainly consisting of inventory of personal data and education in the law. Difficulties are mostly found in understanding the law and how to practice it. Nonetheless, a majority of the Swedish central libraries consider themselves fairly ready for the GDPR when May 25th arrives.

  • Nordmark, Christoffer Nordmark
    et al.
    Johansson Siarri, Jonathan
    "Jag är mycket större än internet": en kvalitativ intervjustudie omantikhandlares informationssökning2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This an explorative interview study of the information-seeking behaviour of a group of antique dealers. Using a qualitative approach, the aim of the study is to gain a deeper understanding of how antique dealers describe their search for information. This is accomplished using semi-structured interviews. The transcriptions of these interviews were analyzed using the theory constructed by Leckie, Pettigrew and Sylvain (1996) to describe the information seeking of professionals. Previous studies have elucidated the information-seeking behaviour of other professionals within the arts sector. Our findings build upon those findings and specifically examines the informationseeking-behaviour of antique dealers in relation to various factors affecting their practices. The results of this study reveals several implications of what precedes an information search, as well as the procedure of information seeking for antique dealers. These implications include factors such as experience, workplace and assignments. In addition to this, differing views on knowledge were expressed by the respondents which reflected the depth of their tasks. Further findings were made regarding information as a commodity where information is regarded as something valuable. In conclusion antique dealers’ information-seeking behaviour shifts depending on contexts and further research is essential in several areas of this study.

  • Svensson, Lisa
    Skolbiblioteksplaner, ett verktyg för utveckling?: En kvalitativ innehållsanalys på kommunala skolbiblioteksplaner2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The aim of this Bachelor's thesis is to contribute with new knowledge about the use of school library plans. The focus is to learn about 18 Swedish municipalities’ view with regards to their school library plans. The purpose is to understand how the school library plans describes their main task, how the libraries are to be used and what type of staffing that is required. Under Swedish legislation the municipalities must have a library plan that describes the municipal libraries. According to the National library of Sweden, three quarters of the municipal library plans lack information about their school libraries. A few of the municipalities that lack information have solved this issue by creating a separate school library plan. To carry out this study a qualitative content analysis has been conducted on 18 municipal school library plans. Loertcher’s taxonomy was used to analyse the results. The coding scheme was created from the 11 levels that can be found in Loertscher’s taxonomy, additional themes that could not be found in the taxonomy were created. This was done because the themes appeared in several of the school library plans, and was thus considered important. The results show that the school library plans vary in quantity and discuss different themes. The municipal school library plans that have been used gives very different information, among other things regarding staff, education and cooperation between librarians and teachers.

  • von Ahn, Annica
    I betraktarens ögon: En studie av begreppet Greenwashing inom svenska livsmedelsföretags gröna marknadsföring2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    In the societies of today there is a commercial requirement that companies take social responsibility. Companies that does not market their sustainability initiatives risk losing their competitiveness and thereby lose market shares. Many companies are therefore engaged in environmental- and societal issues and use them in their marketing. Problems arise when this kind of requirement on companies makes some actor takes shortcuts to appear more environmentally friendly than they really are, by using embellished and empty claims, which leads to a diminishing trust in green and sustainable products. A company portraying their CSR-work as better than it is called Greenwashing, which is what is underlying this paper. This study means to examine how companies communicate their environmental responsibility, how the communication is received by external stakeholders and if Greenwashing can be perceived. Guidelines for how to communicate green marketing will also be discussed.

  • Broander, Terese
    Ohjärna neuromarketing: En kvantitativ studie om svenska kommunikatörers inställning till neuromarketing som innovation2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This study investigates the extent to which Swedish communications professionals are prepared to use neuromarketing as a market research method. Neuromarketing applies technologies such as magnetic resonance imaging to study the brain's responses to marketing stimuli and is considered capable of obtaining ‘hidden information’ stored in individuals' brains, which traditional market research methods cannot provide. Despite these comparative advantages, the method is relatively unknown in Sweden today. This study seeks to answer two research questions: 1) What attitudes do communications professionals have towards neuromarketing? 2) Are the necessary preconditions for communications professionals to use neuromarketing satisfied? The study uses a quantitative approach and collected data from active communications professionals in Sweden through a survey. The theoretical framework is based on the six essential criteria presented by Greenhalgh et al. (2008) that need to be met in order for an innovation to be implemented. The survey had a low number of respondents and the result is therefore a broad generalization. The result shows that the communications professionals have extensive experience and consider themselves to have significant strategic influence, which is important for developing and managing the organization's brand. On the other hand, respondents had low awareness of neuromarketing and mainly a negative attitude towards it. None of the six criteria (Greenhalgh, et al., 2008) were met. The result suggests that Swedish communications professionals are not ready to accept and adopt neuromarketing and that the conditions for incorporating the method in their work are lacking today.

  • Liebig, Caroline
    Kommunikation om psykosocial arbetsmiljö: Sjuksköterskors upplevelser av kommunikationsklimatet i relation till den psykosociala arbetsmiljön2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    This paper examines the role and function of the communication climate in relation to the internal communication of the psychosocial work environment, using field data from the health sector. A qualitative study using Skype interviews was conducted with three nurses with experiences from public hospitals in the south western region of Sweden. The results are presented using a framework of supportive and defensive communication climates by Forward, Czech and Lee (2011) based on Gibbs theories (1961). The analysis of the results is based on the concept of coworkership (Heide & Simonsson 2011) and the rationality of caring (Forsberg Kankkunen 2009; Waerness 1984). The results show that nurses experience both supportive and defensive communication climates in relation to their psychosocial work environment. The most supportive communication occurs between colleagues, while the communication with the strategic management is defensive. Depending on the closest manager's ability to act as support and convey understanding between management and employees, the communication climate is perceived as more or less supportive. The result indicates that when the management lacks adequate communication, employees will take fewer initiatives to talk about their psychosocial work environment with the management. The findings from the field data suggest that the communication climate can be understood as an important resource for creating conditions for supportive communication of psychosocial work environment between different organizational levels.

  • Evermyr, Sanna
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Wassberg, Emelie
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Äldres användande av Swish: användbarhet och behov2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The payment service Swish was launched in Sweden 2012 when the demand to pay with the mobile came up and now the application got six million users. On the other hand, the percentage of users over the age of 65 is low compared to the younger ages. At the same time, cash management and the use of cash across the board will decrease. Sweden may be free of cash already in 2023. Which can lead to different demographic groups come outsides of the digitalization, including the elderly? Older people have built trust in the use of cash and habits for a long time, so it can be difficult to adopt new electronic solutions.

    Due to its low usage of older people, this study focuses on the shortcomings that make them not use Swish with the gap between technology use and age. The study has chosen to include respondents over 65 years old because it is after that the percentage drops in the use of Swish. In order to achieve the purpose of the study, qualitative method has been chosen in which different interviews were conducted in autumn 2017 and winter 2018. Six respondents have been interviewed, after which a thematic analysis has been conducted.

    In the discussion it appears that none of the respondents use Swish frequently, instead it looks like an emergency solution. All respondents finds Swish simple to use and have the idea that Swish feels safe when the banks in Sweden are behind the creation, and that BankID credentials are required. The link between high education and access to technology was discussed. Finally, it was discussed how respondents has come into contact with Swish.

    The result of the study does not find any difficulties with the utility of the elderly, but instead that the security is valued highly. The perceived security for Swish is big thanks to each of the bank in Sweden and the legitimation with BankID. However, respondents do no experience any advantages over other payment options and the use is not large. In order to make the application more attractive to older people, Swish should therefore focus on creating a need that other payment methods cannot meet.

  • Bader, Caroline
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Castefelt, Eva-Louise
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Gunnarsson, Louise
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    The Recipe for Cookies: A studies about cookies & the GDPR-law2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    The term cookie regarding IT is still a relatively new term. It is rarely discussed among internet users. The name cookie is fairly known but the concept not as much. Cookies are well established by different companies and organizations that in some way offer online services. Today visitors of the internet meet cookies almost every time they go online. For the users who choose not to accept cookies the online experience becomes highly limited. Cookies store information of the visitors in order to improve their experience but also to help the organization.

    The majority of webpages online that uses electronic commerce or in any way can benefit from storing the customers information uses cookies. Cookies can be sold or exchanged between organizations to increase their profit and range. In 2011 a provision regarding all organizations using cookies were implemented. Every internet user visiting these pages had to be notified about their use of cookies immediately. New laws are established in order to control or regulate the exertion of other people’s personal information at the same pace as cookies are further developed. The next law to be established is GDPR, General Data Protection Regulation, which will be focused on in this thesis.

    The purpose of this study is to explore the phenomenon of cookie-use and how it affects internet users and organizations in synergy with the GDPR-law. To achieve the desired result a mixed method has been applied involving both interviews and a survey. The interviews consisted of pre-determined questions and dynamic follow-up questions. Three different organizations participated in the interviews, an university, an organization using e-business and a media agency. The survey consisted of a few mandatory closed questions. The distribution of the survey led to right above 130 respondents.

    The gained results from the use of a quantitative methods hinted that barely half of the respondents knew what a cookie actually was. Several of the participants were curious about learning more about the phenomenon while a lower percentage did not consider it important. Knowledge or ignorance regarding cookies turned out to have a great impact on the respondent’s comfortableness and behavior online. The results from the qualitative method showed that the organizations working with cookies will be affected by GDPR.

    Following thesis will contribute to the field of informatics by consequently process the empiric data collected with support from theoretic competences. It will contribute as a source of information regarding cookies within information technology.

  • Landström, Johan
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Linderoth, Patric
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Precisionsbaserad analys av trafikprediktion med säsongsbaserad ARIMA-modellering.2018Independent thesis Basic level (degree of Bachelor), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    Intelligent Transport Systems (ITS) today are a key part of the effort to try to improve the quality of transport networks, for example by supporting the real-time traffic management and giving road users greater opportunity to take informed decisions regarding their driving. Short-term prediction of traffic data, including traffic volume, plays a central role in the services delivered by ITS systems. The strong technological development has contributed to an increased opportunity to use data-driven modeling to perform short-term predictions of traffic data. Seasonal ARIMA (SARIMA) is one of the most common models for modeling and predicting traffic data, which uses patterns in historical data to predict future values.

    When modeling with SARIMA, a variety of decisions are required regarding he data used. Examples of such decisions are the amount of training data to be used, the days to be included in training data and the aggregation interval to be used. In addition, one-step predictions are performed most often in previous studies of SARIMA modeling of traffic data, although the model supports multi-step prediction into the future. Often, in previous studies, decisions are made concerning mentioned variables without theoretical motivation, while it is highly probable that these decisions affect the accuracy of the predictions. Therefore, this study aims at performing a sensitivity analysis of these parameters to investigate how different values affect the accuracy of traffic volume prediction.

    The study developed a model with which data could be imported, preprocessed and then modeled using a SARIMA model. Traffic volume data was used, which was collected during January and February 2014, using cameras located on highway 40 on the outskirts of Gothenburg. After differentiation of data, autocorrelation and partial autocorrelation graphs as well as information criteria are used to define appropriate SARIMA models, with which predictions could be made. With defined models, an experiment was conducted in which eight unique scenarios were tested to investigate how the prediction accuracy of traffic volume was influenced by different amount of exercise data, what days was included in training data, length of aggregation intervals, and how many steps into the future were predicted. To evaluate the accuracy of the predictions, MAPE, RMSE and MAE were used.

    The results of the experiment show that developed SARIMA models are able to predict current data with good precision no matter what values were set for the variables studied. However, the results showed indications that a training volume of five days can generate a model that provides more accurate predictions than when using 15 or 30-day volumes, which can be of great practical importance in real-time analysis. In addition, the results indicate that all weekdays should be included in the training data set when daily seasonality is used, SARIMA modeling handles aggregation intervals of 60 minutes better than 30 or 15 minutes, and that one-step predictions are more accurate than when one or two days horizons are used.

    The study has focused only on the impact of the four parameters separately and not if a combined effect could be found. Further research is proposed for investigating if combined effects could be found, as well as further investigating whether a lesser training volume can continue to generate more accurate predictions even for other periods of the year.

  • Kööhler, Fanny
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Kling, Stefan
    University of Borås, Faculty of Textiles, Engineering and Business.
    Lundgren, Björn
    University of Borås, Faculty of Textiles, Engineering and Business.
    Förebyggandet av förskingring: i ideella föreningar2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    When the research review was conducted, no studies for non-profit organizations were found to prevent financial irregularities. The purpose of this study was to try to create a document that help the board in a non-profit organization by finding factors to prevent financial misappropriation. It is found in this survey that; knowledge in the board and structure of the board is key functions in order to avoid financial irregularities. These factors have been pointed out through interviews; where non-profit associations have been subjected to different types of misappropriations. The factors are also a result from analysis of previous research within the field. This study is based on a qualitative cross-sectional study where the writers collected data and information from more than one case in order to find different types of patterns. The study was helped by several semi- structured interviews in order to achieve its purpose. This paper describes the concepts; internal control, authorized signatory, competence, external audit, whistleblowing and narrative accounting. These concepts were analysed and developed later as improvement factors, factors that the board of a non-profit organisation can use. Even if the non-profit association has a fully functioning board today, the improvement factors can help the members to receive even greater understanding of the board’s mission. In the conclusion, the various improvement factors are presented as a result from analysis of the theoretical framework as well as from the empirical study. The factors are the findings of what was missing or not utilized well by the representatives in the case study. The authors find that if non-profit associations use these tools, preferably in combination of with each other, one can avoid being subjected to misappropriations in the non-profit association. New arguments for future studies arises in the analysis and discussion to show the importance of this field. This study is written in Swedish.

  • Olsson, Angelica
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Zaar, Linda
    University of Borås, Faculty of Textiles, Engineering and Business.
    Att motivera på ett personligt plan: Om hur olika personlighetstyper motiverassom evenemangsvolontärer2017Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    It has become more and more common to visit different kinds of events as a way to glorify the everyday life. Usually, it is only a few people working with planning an event, but to get a successful result more staff is required, and in many cases these are consisting by volunteers. Since these people are helping without any monetary compensation, it can be hard to keep the volunteers motivated, which can be a devastating consequence for the event. Therefore, it is very much in the interest of the arrangers to keep the motivation high throughout the whole event. In this study it has been examined what differs the different personality types when it comes to motivation. By letting a number of students fill out a personality test which was based on The Big Five model and then letting 14 of them go through an interview, a clearer picture has been formed about how different individuals are getting motivated the best way. When the interviews had been analyzed through two different personality models and two motivation theories, some differences have been found. This study has found some relationships between which personality the respondent has been classified as and what they consider themselves to be motivated by. Some findings have been expected while others have been more surprising.

  • Andersson, Jennie
    et al.
    University of Borås, Faculty of Textiles, Engineering and Business.
    Bazso, Tove
    University of Borås, Faculty of Textiles, Engineering and Business.
    Influencers på Instagram: en studie om kvinnors köpbenägenhet2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Influencer marketing påstås vara ett marknadsföringsverktyg som ligger rätt i tiden. Denna marknadsföringsmetod handlar om att använda sig utav influencers för att sprida ett företagsvarumärke och produkter. På sociala medier kan influencers lägga upp bilder och videos och många anser att influencer marketing är mer trovärdigt och personligt än till exempel reklam på TV. Denna trovärdighet bidrar till att konsumenters köpbenägenhet ökar eftersom man känner tillhörighet och samhörighet med influencers. Syftet med denna studie är att undersöka vilken betydelse influencer marketing har på Instagram och om de har någon inverkan på unga kvinnors köpbenägenhet, och i så fall vilken inverkan det har. Två forskningsfrågor har tagits fram för att uppfylla syftet och med hjälp av ett kvalitativt angreppssätt och vetenskapliga artiklar har forskarna jämfört det insamlade empiriska materialet. Den kvalitativa metoden bestod av tre stycken fokusgrupper där urvalet var unga kvinnor mellan 20–25 år. Efter att ha analyserat resultatet har forskarna kommit fram till att influencer marketing har en stor påverkan på unga kvinnors köpbenägenhet. Forskarna menar att det som en influencer lägger upp på Instagram inte alltid behöver leda till ett köp, utan det leder mer till att ett behov och en köpbenägenhet skapas av de bilder som dyker upp i flödet. Hur influencer marketing uppfattas av konsumenter är något individuellt men det tycks ändå vara en marknadsföringsmetod som fungerar då det upplevs trovärdigt.

  • Bajraktari, Ilirjana
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Tegnér, Jack
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Feedback i matematik: en kvalitativ studie med ett lärarperspektiv2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Föreliggande studie tar sin utgångspunkt i forskning som kartlades under vårt föregående examensarbete. Under det arbetet såg vi över vilken forskning som finns angående feedback respektive instruktioner i samband med problemlösning i matematik. Den åldersgrupp vi riktade in oss på var elever i åldrarna 6-10 år. I det här arbetet valde vi att endast fokusera på en utav de övergripande aspekter som eftersöktes under föregående arbete. Vi valde dessutom att bredda vårt fokus när det gäller inriktning inom matematikämnet. Istället för att endast fokusera på problemlösning valde vi att arbeta med feedback som ges inom hela matematikundervisningens ramar.

    Syfte

    Syftet med föreliggande studie är att ta reda på hur verksamma lärare ger feedback i samband med matematikundervisning. Den målgrupp vi valt att rikta in oss på är lärare som undervisar i matematik inom årskurs 1-3.

    Metod

    Denna studie har gjorts med en kvalitativ ansats. För att besvara våra frågeställningar har vi använt semistrukturerad kvalitativ intervju som metod för att samla in data. Intervjuerna gjordes i hopp om att kunna erhålla data i form av utsagor om hur lärare definierar feedback i matematik, i vilken grad de använder feedback på svar respektive feedback på strategi samt om de anpassar sin feedback till olika elever.

    Resultat

    I vår insamlade data fann vi utsagor som ger en indikation på att feedbacktyperna feedback på svar och feedback på strategi används i relativt hög grad av verksamma lärare på lågstadiet i matematikämnet. Dock verkar den distinktion som implicit görs av forskarlaget Fyfe, DeCaro och Rittle-Johnson (2015) och Fyfe, Rittle-Johnson och DeCaro (2012) mellan feedback på svar respektive feedback på strategi inte vara lika tydlig när feedback ges i praktiken. Vad vi även kan se är att de lärare som deltog i föreliggande studie redogjorde för att de ser feedback som viktigt för att hjälpa sina elever framåt. Majoriteten av lärarna beskrev även att det är viktigt att feedbacken anpassas efter vem det är som tar emot den.

  • Hadziahmetovic, Edna
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Ibrocevic, Henisa
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    “Fokus på vem, när och varför”: En studie av hur källkritik på Internet iscensätts i undervisningen2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Elever blir dagligen matade med information på Internet och det är därför av stor betydelse att kunna avväga källor och ha ett källkritiskt förhållningssätt. Vikten av att behärska digitala verktyg och Internet ställer krav på hur skolan hanterar den tillgängliga informationen som finns på Internet där vem som helst kan sprida den och nå en stor publik. Tidigare forskning pekar på att elevers källkritiska förmågor på Internet brister, att lärare saknar kompetens i källkritik på Internet samt att källkritik på Internet sällan tar plats i undervisningen. Syftet med studien var att belysa hur svensklärare iscensatte styrdokumentens intentioner om att arbeta med källkritik på Internet. Detta med specifikt fokus på vad i undervisningen som främjade respektive begränsade utvecklingen av en bred källkritisk repertoar. Studien utgick från Norlunds (2009) typologi som gjorde det möjligt att upptäcka vilka typer av källkritiska aktiviteter och förmågor som betonades i svenskundervisningen. Metoden i studien som användes var semistrukturerade intervjuer. Urvalet för studien var fyra svensklärare för årskurs 7-9. I samband med de semistrukturerade intervjuerna ombads lärarna ta med sig undervisningsmaterial i källkritik på Internet. Syftet med att samla in och studera undervisningsmaterial efter intervjuerna var för att bättre kunna tolka hur källkritik på Internet kommer till uttryck i undervisningen. Studiens resultat visar att lärares definitioner av källkritik på Internet begränsar elevers möjligheter att bredda och utveckla sina källkritiska repertoarer. Förutom att lärares definitioner begränsar elevers repertoar visar resultatet också att lärares undervisningsuppgifter och didaktiska kunskaper om hur de ska lära ut källkritik på Internet brister. Sammanfattningsvis bör lärarutbildningen rikta mer fokus mot källkritik på Internet som innefattar en betydligt mer vidgad definition. Även verksamma lärare behöver kompetensutveckling inom källkritik på Internet för att elever skall få möjlighet till att bredda sina källkritiska repertoarer.

  • Håkansson, Sofie
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Lindholm, Malin
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Elevers kunskaper om djurarter och i vilket sammanhang de sett och lärt sig om dem2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Det här examensarbetet utgår från en ämnesdidaktisk teori där vikten av artkunskap betonas i ett större sammanhang samt kopplas till lärarrollen. Artkunskap utgör en grund för att elever ska få möjligheten till att kunna se förändringar som sker i naturen och utveckla förståelse för hållbar utveckling. Undersökningen är en konceptuell replikering av Patrick och Tunnicliffes studie ”What Plants and Animal Do Early Childhood and Primary Students Name? Where Do They See Them?” som genomfördes i USA och England.Syftet är att främst ta reda på elever i Sveriges kunskaper om djur och i vilket sammanhang de lärt sig om dem, men även till viss del att jämföra resultaten med ursprungsstudiens resultat. Följande frågor används för att uppfylla syftet: Vilka kunskaper om djurarter och deras livsmiljöer uppvisar elever i Sverige, samt var hämtar de sina kunskaper från? Finns det pedagogiska och eller kulturella likheter/skillnader mellan Sverige och USA/England, samt likheter/skillnader mellan elevernas djurkunskaper? Precis som i ursprungsstudien användes kvalitativ undersökningsmetod genom intervju. 27 elever i sex-, åtta- och tioårsåldern intervjuades, varav nio elever i varje ålder. Frågorna som användes var trelagers intervjufrågor som gjorde det möjligt att undersöka elevers grundläggande och djupare kunskaper om djur. Av resultatet framgick det att de svenska eleverna har grundläggande kunskaper om djur. De saknar dock till viss del kunskaper kring djurs karaktärsdrag och livsmiljöer. Merparten av de yngre förstod inte vissa naturvetenskapliga begrepp så som däggdjur och vattenyta, däremot visade de goda kunskaper om ryggradslösa djur. Jämförs dessa resultat med USA är de lika, förutom att de amerikanska barnen har stora svårigheter med att namnge ryggradslösa djur. De engelska barnen har också grundläggande kunskaper om djur, däremot har de lättare för begreppen däggdjur och vattenyta än svenska elever, men svårare för ryggradslösa djur precis som barnen i USA. De platser samtliga till störst del hämtar sin kunskap från är hemma/trädgård/gård och media men de svenska eleverna nämner även skola, som inte får lika stort utrymme i de övriga länderna. Dessa resultat visar på pedagogiska och kulturella likheter och skillnader, som bland annat kan bero på två olika läroplaner, gemensamma standarder och även olika närmiljöer.

  • Johannesson, Erica
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Pettersson, Sophie
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Utomhuspedagogikens inverkan på lärandet i de naturorienterade ämnena: ur ett elevperspektiv2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Outdoor  education  means,  inter  alia,  that  the  importance  of  the  place  for  learning  is highlighted. This survey aims to find out if there is any difference in pupils' learning in the nature-orientated subjects depending on whether they are taught in the classroom or outdoors. Much of the previous research on outdoor education and learning is qualitative and based on teachers' perspectives. This survey is quantitative. And based on the pupils' perspective it consists  of  two  different  parts:  a  questionnaire  aimed  at  finding  out  how  the  pupils themselves experience their learning in outdoor education, and a lesson that is evaluated through a knowledge test, to find out if the pupils' learning is different with the aid of outdoor education.  The  results  of  the  survey  show  that  learning  is  improved  through  outdoor education.

  • Johansson, Christian
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Kristoffersson, Dennis
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Feedback inom svenskundervisning: Ett lärarperspektiv2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Studien undersöker fenomenet feedback i relation till läsförståelseundervisning. Det övergripande syftet med studien är att förstå hur svenska grundskollärare använder feedback i läsförståelseundervisning. Arbetet avgränsas med hjälp av tre forskningsfrågor:  

    • Vilka typer av feedback  upplever  lärare  ha  en  positiv  påverkan  på  elevers läsförståelse?
    • Vid vilka tillfällen i läsförståelseundervisning används feedback?
    • Varför använder lärare feedback?

    Studien utgår från den bildningsteoretiska didaktiken med en hermeneutisk ansats. En kvalitativ metod användes där intervjuer är redskapet för datainsamling. Ett subjektivt urval användes vid urval av deltagare. Samtliga fem deltagare var utbildade yrkesverksamma grundskollärare. Den bildningsteoretiska didaktiken fungerade som en ram vid analysförfarandet och ansatsen som grund för tolkningsarbetet. Deltagarna menar att feedback som ges muntligt i helklass har en positiv påverkan på elevers utveckling av läsförståelse.  Enligt respondenterna bör feedback ges i direkt anslutning till elevens uppgift. En senarelagd feedback bör bygga vidare på en pågående uppgift som ska utvecklas. Deltagarna i studien använder feedback som ett redskap för att förklara var eleven befinner sig kunskapsmässigt i relation till målen. Vi diskuterar och problematiserar användandet av feedback i en svensk skolkontext samt hur en målstyrd feedback kan tänkas påverka elever. Det finns en brist på forskning kring formativ bedömning som fokuserar på elevens roll i feedbackprocessen.  Vi föreslår att framtida forskning genomförs i klassrumsmiljöer för att uppmärksamma hur feedback påverkas av interaktionen i klassrummet.

  • Demnert, Ellen
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Kopljar, Anneli
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Språkets betydelse i matematikundervisningen: En studie som berör flerspråkiga elever2018Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Åren 2015 och 2016 kom det cirka 200 000 immigranter till Sverige. Detta innebär att det ställs krav på den svenska skolan som utvecklats och blivit allt mer mångkulturell. Enligt statistik från Skolverket kan det fastställas att det i Sverige finns en stor mängd flerspråkiga grundskoleelever som inte uppnår målen i matematik och slutar därför grundskolan med ett underkänt betyg. Anledningarna till varför vi valt att genomföra denna kunskapsöversikt är för att belysa vikten av en flerspråkig matematikundervisning och eftersom detta är ett aktuellt ämne. Syftet med denna kunskapsöversikt var att undersöka vilken betydelse språket har i en flerspråkig matematikundervisning. Senare i kunskapsöversikten har vi fördjupat oss i hur lärare kan arbeta för att nyttja elevers flerspråkighet i matematikundervisningen. Urvalet av studier har utförts genom en systematisk process. Först gjordes enkla sökningar i olika elektroniska  databaser.  De  elektroniska databaserna  som  nyttjades  var  Primo, Summon, ERIC, Google Scholar och DiVA. I kunskapsöversikten utgick vi från vetenskapliga  artiklar  som granskades  utifrån  olika  kriterier.  De  olika  kriterierna  var peer-review, fulltext, språk, årtal och land. Dessa studerades och redovisades sedan i form av en kartläggning. I kartläggningen uppmärksammas författare, årtal, land, forskningsfråga och metod. Vi har valt att utforma en fördjupad analys som berör hur lärare kan arbeta för att nyttja elevers flerspråkighet i matematikundervisningen. Fyra olika aspekter tas upp och dessa är: En flerspråkig matematikundervisning, en anpassad undervisning, höga förväntningar och stöttning för ökad prestation och social kommunikation och interaktion.

  • Käll, Sophie
    et al.
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    Tolic´, Veronica
    University of Borås, Faculty of Librarianship, Information, Education and IT.
    ”Lärande för framtiden”: En kvantitativ studie om pedagogers attityder till programmering på lågstadiet2018Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
    Abstract [sv]

    Samhället digitaliseras och skolan möter de kommande behoven på arbetsmarknaden genom att införa programmering och ett större fokus på digital kompetens i Läroplan för grundskolan, förskoleklassen och fritidshemmet 2011: reviderad (2017). Programmering kan beskrivas på olika sätt, exempelvis som att ge instruktioner till ett föremål som ska utföra en uppgift.

    Studiens syfte är att undersöka hur pedagoger på lågstadiet ser på programmering i undervisningen. Studiens metod är kvantitativ och enkät som redskap har använts. Sammanlagt delades 127 enkäter ut till pedagoger som arbetar på lågstadiet och av dessa samlades 89 enkäter in. Insamlad data fördes sedan in och analyserades i statistikprogrammet SPSS (Statistical Package for the Social Sciences). Studiens teoretiska ramverk är en teoretisk modell som heter TPACK (technology, pedagogy och content knowledge). Studien visar att pedagoger var positiva till användningen av programmering i undervisningen och alla hade tillgång till digitala verktyg. Det var 42 % av pedagogerna i undersökningen som använde programmering i sin undervisning idag och av dessa hade majoriteten fått någon form av kompetensutbildning i programmering. 70 % av pedagogerna upplevde att de hade brist på kunskap i programmering och det är också den vanligaste anledningen till varför programmering inte används i undervisningen. Pedagogerna ansåg att programmering delvis handlar om att följa instruktioner och att utveckla ett logiskt tänkande.