Nearly half of the worlds population is individuals under the age of eighteen. The UN Convention on the Rights of the Child state in its first article that a child is ?every human being below the age of 18 years?. Our aim and purpose with this essay is to problemize this broad definition. Our hypothesis is that the definition brought by the UN Convention on the Rights of the Child is too wide and therefore brings difficulties when children of different ages beneath eighteen should and shall be treated the same.

Lake Bornsjön is situated 30 km southwest of Stockholm in a rift valley lake and consist three basins outstretched in northwest-southeast direction. The surface area is 6,7 km2 with a maximum depth of 18,3 meters, a mean depth of 9,8 meters and a retention time of the water of 6,5 years. The drainage area is 42 km2 and consists mainly of arable land (ca 1000 ha) and productive forestry land (2500 ha), but in the drainage area there are also restored and fairly newly constructed wetlands.Today the Stockholm area receives its drinking water from Lake Mälaren, but if there would be any pollution of this source, Lake Bornsjön would act as the water source. The area surrounding the lake was bought already in 1899 by Stockholm Stad for protection of the lake and was taken over 1993 by Stockholm Vatten AB. It has been a water protection area from 1988 and it was also accepted as a nature reserve in 1995.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

Opioids are considered the "golden standard" in pain management for both humans and small animals, but is used less often in equine medicine - probably for fear of side effects. Are there any studies that suggest that side effects are a major problem, or is it lack of experience which is the greatest obstacle to use? As early as 1937 it was shown that morphine and morphine derivatives provide analgesia in horses. For species other than horses used opioids often both pre-, intra-and postoperatively. They relieve pain effectively and are often included in the anesthesia protocol.

Take your phone out from your pocket and look at it. Chances are that a certain California-based company made it; in 2013, it was quite likely. If you flip it over and remove the shell you have added (or look through the protective film), you might also learn that it was assembled in China. Flip it over again and look at the picture of something or someone you find great affection for, protected by yet another thin film. While who made it and who assembled it might vary, and it does not matter from now on, the other parts about protective barriers and personalization might be more accurate.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

This masters thesis deals with smoke spread via ventilation systems. One aim of the thesis is to investigate and explain the differences in efforts to prevent smoke spread via ventilation systems in different countries. A second aim of this thesis is to investigate how frequently occurring smoke spread via ventilation systems in Swedish buildings are. A third aim is to investigate how uncertainties in input variables to smoke spread calculations will affect the result of calculation. To be able to do this the most important input variables are identified and analysed.

During year 2007 ClaraHälsan Ltd bought the company health service Solstahälsan in Karlstad. The wide merger of the two health services the problems arose around the employees? employment agreements when certain parts of the agreement differ. At a transition of a company, in this case a health service, the rights and obligations for the employees will pass on to the new employer according to directive 2001/23/EG who came in force in the swedish legal system in year 1995. The former employer is only responsible vis-à-vis the employees ?for economic obligations related to the time before the transition, the code of protection of employment 6 b §.

Background: Men that have gone through treatment for prostate cancer may lose their sexuality as result of treatment. The sexual ability might symbolize manliness, despite age and sexual activities. Aim: The aim of the literature study was to describe; Influence on sexuality and the daily life for men with prostatecancer and their experience of informationneeds. Method: The material for the literature study was searched through databases; 13 scientific articles were selected and two articles through manual search, all 15 articles were examined. Result: Five categories were found in the result of the literature study; physical dimension, emotional/mental dimension, social/practical dimension and informationneeds.

This study revolves around the NATO-led Operation Unified Protector in Libya 2011. The military campaign was executed under a UN mandate to protect the Libyan civilian population. Despite the mandate civilians died because of NATO bombings. The purpose of this study is to identify inadequate measures in avoiding civilian casualties during the operation and to continue to work towards minimizing civilian casualties caused by military organizations in international interventions.Early in the operation, NATO?s objective altered from protecting the civilians to over­throwing the Libyan regime. At the same time NATO changed its military targeting.

Since 2005, the number of golf members in Swedish golf clubs has declined. This is a major problem for many golf clubs since it can lead to over establishment of golf courses. This essay is about how golf clubs in North West Skåne, the second golf densest area in the world, work to maintain their members. The sample consists of eight golf clubs which have been geographic delimited by a 30 km radius out of Helsingborg. The research is based on qualitative interviews with the manager of each golf club.

The aim of this thesis is to examine the rights of internally displaced persons as well as finding out whose responsibility it is to maintain these rights. The questions being answered are: what policies, laws and conventions are addressing internally displaced persons in Somalia (mainly from within Somalia, UN and AU)? And; which principal similarities and differences in these documents are to find regarding what type of protection internally displaced persons can get? Whose responsibility is it to intervene if these rights and rules are not maintained? To answer these questions I have used a liberal-universal theoretical framework. The analysis is a describing case study of comparative nature between the Provisional Somalia Constitution, UN Guiding Principles on Internal Displacement and the Kampala Convention. The result shows that there are many different rights of internally displaced persons in Somalia.

Hospitals have a set perception as an unpleasant and frighteningatmosphere.The examination-rooms of today within the children?shospitals are often bare and needs embellishment and decoration tocreate a satisfying setting. The decoration might have the function asa divertion from pain and anxiety.According to my experience the decorations of today consists mainlyof Winnie the Pooh figures, a clown or a hockey poster, never anythinglinked to the body and it?s functions.Spina, Thorax & Femur is a project that focuses on the visual identityand possibility to a deeper understanding and playfulness around thebody perception within the nursing environment.A visit at the hospital could be part of a creative knowledgeacquisition. The project result are two boards of glass-enamelledsteel.

Early studies of what motivates volunteering often have had an older sample and youth organizations have not been studied. A survey was used to study motives for volunteering in Swedish youth organizations. The importance of age and years of volunteering was studied. In the analysis 102 persons in age between 17 and 59 years participated. The participants ranked the motives as followed: knowledge, development, values, social, career and protection.

The study proceeds from a phenomenom called co-creation. If value can be created, it is logic to asume that it also can be destroyed. This phenomenom has earlier not been applied to long-term relationships such as business to business. In a business relationship it is important to identify factors, that leads to co-destruction, to be able to prevent them from appering. The purpose of this study is to identify which factors leads towards co-destruction.The study have used theories from Echeverri & Skålén (2011) which has designed a model explaning the outcome of co-creation and co-destruction.