Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

The purpose of this study was to examine how girls and boys are described by social workersin psycho-social assessments in child and adolescent psychiatry. The questions at issue wereif girls and boys are described in different ways and if gender related patterns could be found.The study was both qualitative and quantitative. I used textual analysis as a method anddiscourse analysis as theory.Results: Sexes were generally described differently. Girls are depicted from how they are andhow they look and boys are described by what they do and their behaviour. The mother isdescribed as the person who is most responsible for children of both sexes.

According to statistics two thirds of Swedish criminals relapse into crimes within three years (Brå, 2007). Researchers suggest a relationship between attitudes toward crime and delinquent behaviour (Andrews & Bonta, 2003), but whether these attitudes are implicit or explicit remains unclear. Therefore, the aim of this study was to measure both constructs. Using SC-IAT (Karpinski & Steinman, 2006) and constructs from the Theory of planned behavior (Ajzen, 1985), criminals (N = 51) in three different prisons in southern Sweden were tested. Analysis yielded mixed results.

The purpose of this thesis is to examine the organizational buying behaviour in the purchase of travels abroad. We have conducted a case study of two companies, one medium sized and one larger. Our empirical studies have shown that the companies? buying process is divided into two types, the process of recruit a new travel supplier and the process of a straight rebuy of a regular travel service. In the recruiting process we found that the evaluation process of the purchase is an ongoing process that contradicts estab-lished theories.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

This essay puts its focus on examining vendors? underlying decision criterias when choosing an estate agent at the purpose of selling an apartment. The purpose is on one hand to expound the knowledge of the vendor?s decision process and on the other hand to evaluate how the choice of an estate agent is perceived to the vendor. By nine interviews we explored what reasons made vendors choose their agents and whether they were contented with their choice.

The Angola black-and-white colobus (Colobus angolensis palliatus) is a subspecies of Colobus angolensis inhabiting fragmented forests in coastal Kenya and Tanzania. C. angolensis is regarded as Least Concern in the red list of IUCN because its populations are abundant. However, the populations of C. a.

This paper deals with rights of women and their social role during the Viking Age. The method is to compare things and written material.In the written material, three cases of rape have been identified. How each of these cases where looked upon differs; legally the punishment for rape was exile. Violence against wives implied their right to divorce, whereby they were entitled to take with them a great part of the family´s capital, namely their dowry and morning gift.A husband and wife did not inherit each other but a widow could inherit from her children if they died without offspring.Women buried in boat graves indicate that they had a function or were closely involved in the cult. From two graves, the Aska Grave and the Oseberg Grave, the findings can be interpreted as indicating a change in the social behaviour.

This essay presents a survey that was conducted on 52 college students regarding their opinions on advertisement received to the mobile phone. The questionnaire survey focused on what college students think of advertising to the mobile phone and what attitude they have towards it. The thoughts behind this study are that advertisement to the mobile phones is something that is getting more popular when the mobile phone is getting more advanced. The result of the study showed that college students are not that interested in receiving advertisement to their mobile phones. Several of the college students that participated in the study already get advertisement to their mobile phones, advertisement that they don't want because it doesn't reflect their interests.

The purpose of this study is to describe melanotic tumours and the pathogenesis of these tumours. The focus of this study is on differences between benign and malignant tumours as well as the prognosis one may expect when diagnosing this disease. The mechanisms responsible for the occurrences of the tumours are not yet fully understood. It is believed that factors such as chronic trauma, infections, medications and hormones affect the cell mechanisms in some way. Determinants of the malignancy of the tumour are not completely known.

Läroplanen är föränderlig över tid och har kunnat återspegla sin samtid samhällets rådande grundintentioner. Piaget, Dewey och Vygotskij har alla påverkat den svenska läroplanens utformning på olika sätt och skapat olika förutsättningar och svårigheter för individen och dennes utveckling. En undersökning som byggde på 15 lärares upplevelser fokuserade på huruvida den senaste läroplanen skapade problem för eleverna och hur de i så fall uttrycktes. Resultaten visade att läroplanen i sig inte var den avgörande, utan att yttre faktorer såsom media, samhällets struktur och föräldrar hade en större betydelse för hur eleverna fungerade i skolan. Flera lärare kommenterade nya fenomen som råare attityder mellan flickor, lustbarn och starkt präglad individualism vilka alla kan ses som vidare underlag för framtida forskning..

Our purpose with this essay was to analyse the play "Night Is the Mother of Day" written by Lars Norén, and to investigate how the family members/characters in the play interacted.By analysing the family with help from the system theory and by comparing the family with scientifically proven facts regarding drug abuse complexities, this essay explains the family's behaviour pattern and main dysfunctional problems.This essay explains the similarities and non similarities between the science and the specific theatrical play being used. It also rise the question whether there are advantages with analysing plays in terms of increasing the ability to relate to difficult problems and create a greater empathy and understanding for people involved with social problems..

The aim of these two studies was to investigate the possible physiological, behavioural and emotional changes that appear after human-horse interactions and also to find an explanation to why they occur. One aspect that is discussed is whether the wellbeing of humans can be coupled to interacting with horses and of how the animals respond to the interaction. The first study was performed on 9 horses and their owners, both parts being subjects to registrations during 4 different interaction treatments. The second study was performed on 6 horses with registrations only being performed on the horses during 2 different treatments. Nine horses underwent 3 different treatments all performed by their owners (H = stroking of the horses forehead, B = brushing and M = stimulation of the withers) in addition to a control round (K). Each treatment lasted for 4 minutes but observations were performed until after 45 minutes from start.

AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.

Syftet med denna systematiska litteraturstudie var att i vetenskaplig litteratur utifrån sjuksköterskornas perspektiv undersöka vilken inställning sjuksköterskor har till opioidbehandling i palliativ vård. Metoden baserades på systematisk granskning och analys av åtta vetenskapliga artiklar.Resultatet av denna litteraturstudie visar att kunskap och erfarenhet har en positiv påverkan på sjuksköterskornas inställning till opioidbehandling i palliativ vård. Resultatet visade också att sjuksköterskor med kort arbetslivserfarenhet, sjuksköterskors ovana i omvårdnaden av svårt sjuka och döende patienter samt de sjuksköterskor som inte visar förtroende för opioider som behandingsform är motvilliga till opioidadministration..