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.

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

Who is responsible for youth policy implementation?This thesis attempts to deepen our understanding of Swedish and Nordic youth policy. Youth policy is cross-sectoral and includes all the decisions and measures affecting the conditions of young people. National youth policy therefore concerns young people's life situations in a number of different areas, such as work, housing, education, health, leisure and influence. The purpose of the study is to increase the knowledge of youth policy work the last century by understanding the impact of youth research concerning adults' role in youth policy implementation. A mixed method approach has been applied to the study: interviews, documents and youth theory have been analysed.

The stretch from the riparian zone of a major river, through the mouth and upstream in tributaries forms a range of differing habitats. The aim of this study was to investigate the effect of these different habitats on the riparian frog community in primary rain forest in Borneo; i.e. examine whether any gradients could be demonstrated in terms of species composition, diversity and density of frogs, as well as which environmental characteristics that seem to be of most importance in forming habitats of high conservational value. A major river, Segama, and three of its tributaries were investigated. The surveys were carried out at night by searching for frogs visually and acoustically along the streams, from the shore of the Segama river and 400 metres upstream in the tributaries.

This project investigated how elevation and vegetation type influences variation in plant litter phenolic content and protein precipitation capacity among and within common plant species for two different vegetation types, heath and meadow, in a subarctic ecosystem in the Abisko region of northern Sweden. As nutrient availability generally decreases with increasing elevation as a result of decreasing temperature, I hypothesised that phenolic content would increase with elevation and be higher on the heath than the meadow. To test this, the total phenolic content and protein precipitation capacity was estimated in leaf litter from 13 species in both heath and meadow vegetation across an elevational gradient ranging from 500 to 1000 meters above sea level (m.a.s.l.) in the study region. The results showed that elevation and vegetation type both had a strong impact on both variables. Total phenolic concentrations decreased with elevation for the meadow, and were greater for the heath than the meadow.

Authors: Fanny Edstam & Joacim KettilTitle: Between Askim and Angered. A quantitative research of media's presentation of individuals in different socio-economic residential areas.Level: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 41Gothenburg is a city that struggles with the issues of segregation. Residential areas like Askim are poorly integrated and areas like Angered have a high amount of immigrated inhabitants. Our hypothesis, with this in mind, is that one can assume media reports from different socio economic residential areas in different ways. The assumed difference in reporting can have aneffect in the readers beliefs that an area can be better or worse than it actually is.

Abstract  The development and onset of diseases such as cardiovascular disease (CVD) and Type 2 diabetes are closely linked to genetics and lifestyle factors including physical activity and diet. A cluster of metabolic disorders called the metabolic syndrome (MetS) is a high-risk factor in developing these diseases. Acording to the International diabetes institute, one fourth of the worlds adult population has MetS. These individuals are twice as likely to die from CVDs compared to individuals without MetS. Physical activity (PA) and exercise has been shown to provide a number of positive effects that are considered to reduce the risk of developing sickness and premature mortality among both men and women of all ages, independent of other risk factors.

Animal welfare issues are not considered as high priority in Malawi, a developing country in south east Africa, due to problems affecting the human population. In Lilongwe, the capital city, education programs are used to increase the awareness of animal welfare issues among primary school children. A study was undertaken to evaluate the knowledge, attitude and practice of animal welfare in primary school children as well as two different teaching methods for animal welfare, namely humane lessons (HL) and Animal Kindness Clubs (AKC). The gender perspective, in terms of differences in attitude towards and knowledge in animal welfare, was also evaluated as well as the link between domestic and animal violence. The study was performed in collaboration with Lilongwe Society for the Protection and Care of Animals (LSPCA). A questionnaire of multiple choice character was handed out to 249 children aged between 9 and 15 from six different schools.

Changes in the environment are affecting the world market, and pressures from several stakeholders? are forcing different enterprises to adjust to the current situation. Farmers? difficult working conditions and environmental impacts of the conventional cotton production in India have been highlighted. The small-scale production that is characterising India?s cotton farmers implies an insufficient competition power.

AbstractThe purpose of this study was to describe the post-operative care during the three first days for patients who have undergone colorectal surgery according to ERAS care programs with a focus on the variables nutrition, elimination, activity, type of analgesia and the number of hospital days documented in the patient record and patient log books. ERAS means "Early Recovery After Surgery" and the purpose of the health care program is to accelerate recovery after colorectal surgery. The study had a descriptive design and a quantitative approach, in which 51 patient records were included. Log books and patient records were reviewed postoperatively. According to the log books estimated most of the patients, who had documented, that they ate and drank very good or good.

This bachelor thesis project has been executed at Outotec Sweden AB in Skellefteå. Outotecs main business focus is selling mineral and metal processing technologies. A rest product from the metal process is particle-polluted gas and cyclone designs are today the most commonly used abatement device for particle control. A cyclone provides a simple design with high efficiency particle percolation by using air streams.The purpose of this work is to reduce the time it takes create new cyclone designs in Outotecs projects. An extensive construction work is needed for every new cyclone order due to new designs.

This project investigated how elevation and vegetation type influences variation in plant litter phenolic content and protein precipitation capacity among and within common plant species for two different vegetation types, heath and meadow, in a subarctic ecosystem in the Abisko region of northern Sweden. As nutrient availability generally decreases with increasing elevation as a result of decreasing temperature, I hypothesised that phenolic content would increase with elevation and be higher on the heath than the meadow. To test this, the total phenolic content and protein precipitation capacity was estimated in leaf litter from 13 species in both heath and meadow vegetation across an elevational gradient ranging from 500 to 1000 meters above sea level (m.a.s.l.) in the study region. The results showed that elevation and vegetation type both had a strong impact on both variables. Total phenolic concentrations decreased with elevation for the meadow, and were greater for the heath than the meadow.

An important task for Region Skåne is to allocate resources to the health care districts. From 1999 to 2002 Region Skåne used needs-based resource allocation as a model for allocating resources. In a needs-based resource allocation individuals with the same socioeconomic and demographic characteristics are assumed to have the same level of need and are therefore allocated the same amount of resources. During the period of needs-based resource allocation a matrix model was used as a method. In the matrix model individuals were divided into cells after each combination of the socioeconomic and demographic variables.

The study emanates from the national quality registry for persons with severe and profound hearing impairment. The aim was to examine possible differences between signing deaf and adults with acquired severe hearing loss, with reference to self-assessed problems, how the hearing loss influences daily life.In total 234 adults aged 30-90 years were included (128 women, 106 men). In the registry, there are background variables and questions that the patients have answered. The results, indicated on a visual analogue scale (VAS) from 0-100, from a question ?To which extent does your hearing loss at present influence your life?? were analysed.The study was performed by pooling the results of VAS and dividing the patients into signing deaf and those with acquired severe hearing loss, and in age groups 30-60 and 61-90 years.

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.