The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

Background: Type 1 Diabetes Mellitus is a chronical disease that often occurs early in life. In 2005 around 7000 children in Sweden was estimated with type 1 diabetes. When a child gets a chronical disease it affects the whole family. The parents will be the ones who take the main responsible for the child´s care. Purpose: The aim of this literature review was to describe the parents experiences of living with a child with type 1 diabetes.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

AbstractThe Swedish National Board of Health and Welfare has since a year or so started to introduce a new way to work with childcare investigations within the social services. This new concept, BBIC, is meant to put the child?s needs in the first room rather than the grownup?s as it used to be before. This study is about to examine how BBIC affects the legal security of the children within these childcare investigations.BBIC was first developed in England after a massive criticism against the way that the foster home- and institutional care was handled. In Sweden, BBIC was first tested and developed into Swedish conditions in a few project municipalities for about five years but is now being introduced all over the country.

Every single child has the right to a childhood as well as a future. The labor regulations within the international conventions exist in order to make sure that these rights are looked after, but the ratification of the conventions is just the beginning. In order to receive the results which are set by the conventions, it is crucial that the implementation is successful. The politics of the country have to change and improve in order to achieve compatible laws, but also the population has to be given the opportunity to obtain education and knowledge about their human rights. Children who are forced to work at a young age, often under inhuman conditions, are not only deprived of their childhood but also of the chance to develop into an independent individual at the same time as this interferes with their education.

Studien baseras på kvalitativa intervjuer som utförts vid tre olika organisationer i en större stad i Skåne. De fem informanterna som deltagit i studien är samtliga aktiva tjejgruppsledare vid sina verksamheter. Syftet har varit att undersöka hur arbetet i tjejgrupper bedrivs samt varför behovet av tjejgrupper finns ur ledarnas perspektiv. Intressant för oss att undersöka var huruvida tjejgruppen ansågs vara ett jämställdhetsprojekt, och om dessa grupper arbetar problematiserande med könsnormativitet. Under studiens fortskridande har det framkommit att begreppet tjejgrupper och vad dessa ska innefatta är komplext.

To talk about, talk to or with children. A conversation between a child and its teacher should be more than the teacher telling the child what to do, how to act. It should be more like a respectful and reverent meeting between two people where the adult sets the tone. The purpose of this research is to investigate teachers' experiences of conversations with children in need of special assistance. Our issues: What do teachers say about how they meet children in need of support? How do teachers response to students who are in difficulty? What ability have teachers and their school's to meet children in need of support and what appear to be particularly important or problematic issues for them in that work? In order to find some answers to our questions we interviewed ten teachers at two schools.

The aim of this study is to look how the Social Service has handled custody issues. The study has a legal and social aspect with a purpose to investigate how the law affects the social administration as well as the family. During a period of one year a quantitative and qualitative study was performed within the social administration in a nearby community. The study focus is partly on the relationship between the law, family and society. The main questions have been: Which one of the parents, mother or father, did in fact get the custody and why? How has the children?s point of view been reported in the inquiry? A child needs a well organized everyday life in a preferably conflict free environment.

AbstractThe purpose of this thesis is to examine if performing art is a good medium to convey human rights.To make this examination Riksteatern, The National Touring Theater of Sweden has been used as anexample. To bring more depth to the thesis and to be able to answer whether performing art is agood medium to convey human rights Riksteatern´s work with human rights has been examined andalso what kind of responsibility Riksteatern think they have to communicate human rights. Toanswer the questions the thesis have investigated Riksteaterns policy documents, webpage, differentprojects and performing arts performances. Moreover interviews with five employees at Riksteaternhas also been used to answer the questions. Different theories regarding theater, culture and learninghave been used to highlight what purpose art and culture has and to see what kind of qualitiesperforming arts has when it comes to convey human rights.

AbstractMy study is about working memory and working memory abilities for children with concentration difficulties. I have looked at literature and current research. I have also done an interview study on three pedagogues who have experience of the problem area.The conclusion I can draw from my investigation is, when it comes to working memory and what children with concentration difficulties can have problem with, is often shown when instruction is given in several stages and when the child come to the last instruction they sometimes have forgotten what the first instruction was. Special questions, image, image schedules and written instruction can help the child to remember. I also found that the pedagogues not only looked at working memory, but they also examined how the child hear and see, therefore they look at the ability of how the child notice what they hear and see and how they use it in their every day living.

This essay is aimed at exploring how governments inclination to adhere to international human rights law develops in the wake of interstate conflicts. It examines how human rights in Eritrea and Ethiopia has developed after the war in 1998-2000 by examining the historical background to the war, and reviewing country reports from United States State Department and Amnesty International between 2001-2005.The result of the paper shows that Eritrea's adherence to human rights suffered setbacks, and that some of these happened due to the aftermath of the war. Ethiopia also had some lesser setback primarily due to internal turmoil. The essay concludes that states adherence to human rights in postconflict situations depend on if the war severely weakened the state, in which case the state becomes more repressive in order to cling to power..

Background: When a child gets cancer it involves the whole family. The view of family focused care has change over the years. It has been shown that the family needs support to manage their life situation, when their child is ill. Aim: The aim of this study was to illustrate the family?s life situation, when a child gets cancer.

The topic of this master thesis in legal science is state law and constitutional law, or more specific judicalization, with the division of power and thus increased individual legal rights in various forms. Sweden has traditionally had a weak constitutional protection for the individual?s legal rights. The public power has been concentrated to the government and the courts have only played a marginal role. Since the implementation of the European convention of legal rights and with the ever-increasing importance of the legal system of the European Union, the Swedish legal system gone through changes of historical dimensions.This master thesis is based on the legal dogmatic method where laws, preparatory work, case law and doctrines have been systemized.

The Court of Justice of the European Union has progressively revised the rule of purely internal situations to ensure a wider scope of application of the economic freedoms as well as the EU citizenship right to move and reside freely within the Union. This development, combined with the increasing importance of fundamental rights, has strengthened the family life protection of those EU citizens who come within the scope of EU law. The limit between the individuals who may benefit from a EU right to family reunification and fundamental rights protection and those who find themselves in purely internal situations has, however, become more legally uncertain. The disadvantage suffered by those who fall outside the scope of EU law is known as reverse discrimination.The 2011 case Zambrano confirmed the trend towards an increasingly generous EU law protection of family life in cases where the exercise of freedom of movement and enjoyment of EU citizenship rights is potentially restricted by a Member State measure. By contrast, in the subsequent McCarthy- case, it became clear that families in purely internal situations may only rely on national immigration and procedural law to obtain family reunification and protection of their fundamental rights.

Child health care in Sweden is today automatically informed of newborns in the district and itis therefore natural for the maternal and child health nurses to contact and invite the new family to the child welfare clinic. So far the social services in the studied county have not reported new adoptive families to the child welfare clinics; instead the families have to contact the clinic themselves. The aim of this study was to investigate how social services inform the child welfare clinics of new adoptive families. The aim was also to investigate how and when the maternal and child health nurse thinks that contact should be established and what information/knowledge she feels a need of in contact with new adoptive families. The study has a qualitative design and interviews have been conducted with social workers, a representative of an adoption agency and maternal and child health nurses working in child welfare clinics.