Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

This study has a qualitative approach and deals with difficult issues that arise in connection to male violence against women in close relations. The purpose of this study is to bring clarity to why women stay in violent relationships. I have been studying two leading theories, one called the Normalization Process of Violence represented by Eva Lundgren (sociology and theology). The other leading theory is the Neutralization of Violence represented by Margareta Hydén (fil dr and leg psycho therapeut).I have also studied the fight between these two theories for the leading position in the research on male violence against women. Eva Lundgren presents her theory through a structural perspective.

Syftet med studien var att undersöka hur Parken Zoo använde sig av Facebook för att kommunicera med sina intressenter under en kris som drabbade organisationen hösten 2012. Med hjälp av en kvalitativ textanalys studerade vi de Facebookinlägg som Parken Zoo hade publicerat under krisen. Därefter genomförde vi en kvalitativ intervju med marknadschefen på Parken Zoo, som var ansvarig för kommunikationen på Facebook under krisen.Med hjälp av ett analysverktyg baserat på situational crisis communication theory och image restoration theory kunde vi avgöra vilka försvarsstrategier Parken Zoo hade använt i Facebookinläggen.Resultatet visade att Parken Zoo omedvetet hade använt många olika försvarsstrategier, men att tre tydliga budskap förmedlades i Facebookinläggen. Resultatet visade också att Parken Zoos syfte var att använda Facebook som ett dialogverktyg, men att de i själva verket använde Facebook för att sprida enkelriktad kommunikation.En slutsats vi kunde dra från studen var att det är viktigt för organisationer att vårda sina kundrelationer genom att bemöta intressenternas frågor och kommentarer på sin Facebooksida under en kris. En annan slutsats var att det är viktigt för organisationer att ha en god krisberedskap och att inkludera Facebook i den..

During last autumn I have been studying the conflict between Israel and Palestine, both through books and at place in the area. The purpose has been to evaluate and reflect over EAPPI`s achievement (Ecumenical Accompaniment Programme in Palestine and Israel) and how it`s related to the goals of the organization. EAPPI is an interesting organization, mainly because it stands as a third part in the conflict. I have used a qualitative method for interviews and observations. The accompaniers, whom I have interviewed, represent three of seven placements in Israel/Palestine.

The purpose of this thesis is to show how to use vulnerability testing to identify and search for security flaws in networks of computers. The goal is partly to give a casual description of different types of methods of vulnerability testing and partly to present the method and results from a vulnerability test. A document containing the results of the vulnerability test will be handed over and a solution to the found high risk vulnerabilities. The goal is also to carry out and present this work as a form of a scholarly work.The problem was to show how to perform vulnerability tests and identify vulnerabilities in the organization's network and systems. Programs would be run under controlled circumstances in a way that they did not burden the network.

The purpose of this paper is to analyze Martti Ahtisaari?s comprehensive reportfor Kosovo, CPS, based on theories about democracy, democratization andmulticulturalism. The essay is a way to make a contribution to research on howthe international community can contribute to democratization processes ingeneral, as the CPS gives the expression and democratization of contextscharacterized by multicultural problems in particular. In this paper, we implementa qualitative text analysis of our main material CPS. The qualitative text analysiscan be applied in studies as ours when sought contents of the text are hidden underthe surface.

Trafficking in human beings and prostitution is an increasing occurrence within the EU. However, vast differences in legal frameworks regarding prostitution can be detected among member states.The Netherlands is an example where prostitution is regarded a legal activity. In other member states legal standings toward prostitution remain ambivalent, where Sweden here serves an example. Finally, Lithuania is among member states where prostitution is considered illegal.The purpose of this paper is therefore to study underlying attitudes and approaches that these three countries have in this rather delicate political question. By interpreting the content and quoting parts of propositions, an ideology analysis is constructed.The theory chapter consists of Rousseau?s theories, Objectivism, Radical Feminist Theory, and Sex-positive Feminist Theory.

AbstractPeople and organizations that network with one another have during the past decades, at a larger extent than before, replaced classical hierarchies. These networks have become increasingly important, as the globalisation has amplified the pressure for focused and flexibleorganizations. There is a risk of restraining the inventiveness of the firm and force customers and suppliers into cooperation by a too great commitment and dedication to the network. There are two sides to every penny, positive and negative aspects of networking.Concerning the negative approach to networking, there is relatively little theory present. The theory is regarded an emerging theory.

 Pain is common among women undergoing first trimester surgical abortions. At the postoperative unit, department of gynaecology, University Hospital, Uppsala, the goal is that 80 % of the women should rate pain as £ 3 on a numeric rating scale (NRS), when leaving the unit.The aim of the study was to investigate how rating was performed at the unit and to investigate patient?s perceptions of pain after having undergone first trimester surgical abortion.20 patients (74%) participated in the study. Ninety percent of the patients rated their pain as NRS £ 3 when leaving the unit. Seven patients (35 %) rated their pain as NRS > 3 directly after operation, and 2 (10 %) patients NRS > 3 when leaving the unit.

En jämförelse mellan ekonomistyrningen i Ferrosan A/S och contingency theory har visat på en hel del likheter, men även vissa intressanta skillnader. Likheterna har främst funnits inom situationsvariabeln omgivning. Den mest intressanta skillnaden berör kopplingen mellan kontrollverktyget budgetering och situationsfaktorn strategi, där det förefaller finnas vissa oklarheter om budgeteringens roll givet en viss strategi. Tecken tyder på att omgivningsvariabeln i Ferrosans fall är överordnad strategivariabeln. Avslutningsvis är det tydligt att contingency theory fortfarande är outvecklat inom vissa områden.

The Swedish forest policies have earlier mainly been focused on two goals: production and environment. The production goal aims to benefit the economical gains from forestry while the environmental goal primarily aims to shield the ecological values of the forest. With the introduction of the Swedish environmental code and the environmental objectives it was made clear that the overall objective for Swedish community development, including the forestry sector, is sustainable development. Sustainable development includes supporting economic, ecologic as well as social values of which the latter seems to have been forgotten in the forestry sector. This was recently brought to attention to the sector and the debate how to handle the social values is now ongoing.The legislator has not been unaware of the social values since they have since long been at least somewhat included in the preliminary works.

Vi vill öka kunskapen kring vilka attribut som påverkar studenters attityder till tjänsten hemförsäkring. En undersökning har gjorts på komponenten ?Attityd till ett beteende? som är en del av ?Theory of Reasoned Action? och ?Theory of Planned Behaviour?. Data är insamlad från två mindre fokusgrupper som är förstaårsstudenter vid Luleå Tekniska Universitet. Vi har identifierat vilka attribut dessa studenter anser som viktigast hos tjänsten hemförsäkring, vilka är pris, innehåll, varumärke och service.

Beyond the binary borders of sex -A LITTERATURE STUDY ABOUT TRANSGENDER THEORY AND ITS POSSIBLE CONTRIBUTION TO A SOCIAL WORK CONTEXT. GERGANA TOSEVA KARIN SELIN A thesis in Social work studies (15 credits) at Malmö University, Hälsa och Samhälle 2012. The discussion about sex and gender is always prominent in a social work context. Our purpose and questions are hence based on the discussion on transgender theory and the way of thinking about the non-binary, and how it relates to the nearby theories. The method of the essay consists of a semi systematic literature overview with the focus on discussing transgender theory in relation to other theories and perspectives, such as modernism, post modernism, feminism and queer theory. We answer the following questions: 1. Is it possible to go beyond or exceed the binary of sex and if so, how do we see it in the material we examined? 2. In what way are the existing theories of sex / gender in the binary? 3. Can one featuring a female embodied subject be of assistance to transgender people's search for an embodied subject? We consider it possible to move beyond the binary by using ?fuzzy logic?(Nagoshi & Brzuzy 2010, Tauchert 2002) which is a way of staying in the binary but expanding the term and work in the grey areas instead.

This thesis is based on a conversation about gender identity and the pronoun hen in an episode of the radio programme Tendens on Swedish public radio, P1. The participants of the conversation are a scholar and a journalist/show-host. The goal of the research has been to analyse how the conversation is constructed from its context and which topics that occur. The goal of the research has also been to analyse how the participants of the conversation position themselves and how the conversation composes and re-composes norms and values regarding gender identity in society. Critical discourse analysis, completed by Conversation analysis has been the theoretical and methodological approach.

This case study examines how a group of upper secondary school students in a multiethnical suburb of Stockholm reason about the theory of evolution. The theoretical background of the thesis is postcolonial and the questions raised were how spread the creationist thoughts are in the group; in what way the backgrounds of the students are relevant to their thoughts; how the students construct the notion of the theory of evolution; how they position themselves and others in relation to the discourse of the theory of evolution; if there are any differences between students at the collage program of natural science and the collage program of social science, and in that case, what differences; and who or what inspires the young in their thoughts about the theory of evolution. To answer these questions both a survey poll and interviews were used. The result of the case study showed that a majority of the students at the investigated school has creationist ideas and that the students profiled on social science have creationist ideas in a wider extent. Another result is that the religious background seems to be relevant to develop creationist thoughts, while the variables gender, home district and educational level did not differ the creationist group from the whole group.