In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

2800 kvinnor i Sverige insjuknar i gynekologisk cancer årligen. Vanliga behandlingsmetoder är kirurgi, strål- och cytostatikabehandling. Behandlingarna har visat fysisk och psykisk påverkan och att kvinnor med gynekologisk cancer oroar sig i större grad än andra patienter med andra cancerformer. Syftet var att beskriva kvinnors upplevelser efter avslutad behandling av gynekologisk cancer. Uppsatsen genomfördes som en litteraturstudie där 12 artiklar analyserades.

Sweden has long had access to low electricity prices due to the wide availability of hydro and nuclear power. This has now changed because of today's rising electricity rates resulting in increasing heating costs for properties, especially in the properties with electric heating systems."Ankaret" is a parish for "Svenska Alliansmissionen", which is located at "Gullbrannagården".The parish has installed electrical radiators and an exhaust ventilation system that makes the energy demand high due to the large ventilation flows. The building was built as the price of electricity was still low and would reduce energy use today by combining its heating system with an air/air heat pump. The heat pump delivers more heat into the room than the electrical energy that it uses. This lowers the electricity needs.

There has always been global warming on earth and it is because of it that the earth is inhabitable. Without global warming the temperature on earth would be around -18 ° C instead of today's + 15 ° C. Global warming is generated by greenhouse gases like carbon dioxide and methane which trap long wave radiation in the earth's atmosphere. The problem today is that the global concentration of green house gases has significantly increased since the 1750's as a result of human activity. Today's values widely exceed the preindustrial values.

This research shows and analyses how pupils in ninth grade in the nine-year compulsory school look at being multilingual, at the Swedish language and at Swedish as a second language. I also want to know if language and culture knowledge are taken care of in school as it says in official documents for the Swedish school and as it also is desired in an intercultural education. For my research I do eight interviews in a suburb school south of Stockholm.My work includes a limited account for the current research about being multilingual, Swedish as a second language and about the close relationship between language and culture. The applied theory is a social constructivist theory which in short can be explained like that we construct social structures that have consequences on the individual as well as on the society.I show in my research how the view of the world around the pupils influences their view on their languages, their school and their neighbourhood. I also draw conclusions from my interviews that language knowledge is little appreciated in school and that Swedish as a second language has a low status..

This work studied the information flow and information handling among different parties. The study focused on how educational materials on national tests from The Swedish National Agency for Education is managed by school principals and teachers and how the information is passed on to students. The data material was based on observations and interviews at two different high schools. Six teachers and their classes and principals participated in the study. The Agency was also interviewed.

This thesis aimed to investigate how a rising sea level would affect the livable area of the island Fongafale, Tuvalu. Through the IPCC stabilization scenarios it was examined which areas of the island that would be affected by flooding. The local population?s perceptions of the effects of climate change were studied to see how the consequences of a world-wide problem such as global warming affect people's lives. The paper clarified the Tuvaluans place in the discussion of climate refugees, explained IPCC's work and described the results of previous studies concerning people in Fongafales perceptions and concerns about climate-related changes.

The aim of this study was to examine young adult cannabis users? attitudes towards cannabis and their perception of the normalization of cannabis. The purpose was also to explore how their views of cannabis correspond with norms regarding cannabis. This study is based on interviews with five young adult cannabis users. The theoretical framework is based on Parker?s normalization thesis, Goffman?s notion of stigma, Becker?s definition of outsiders and the definition of social identity developed by Stone.

Statistics regarding children, who are overweight, shows alarming results in many parts of the world. Overweight may cause serious consequences, as for instance heart- and vascular diseases. Research is pointing out that hereditary, social, behavioural and cultural facts may promote developing overweight and it is of great importance to find out how to prevent overweight and obesity in children and adolescents. The purpose of the literature study was to compile primary and secondary preventions against overweight/obesity in children and adolescents. The result showed that prevention through education, recommendations, healthy eating and exercise may be usable in the work to prevent overweight among children and adolescents.

This essay seeks to analyze the consequences of modern information and communication technology for collective action within the framework of social movements. With references to the protests in Seattle 1999, the essay argues that the emergence of distributed collective action is closely related to the use of technology, for example cell phones and Internet. This distributed collective action can be characterized by its decentralized and self-organizing features, forming a global pattern emerging from local interactions. Whereas contemporary theories of collective action can be ´stretched´ to fit these aspects, they lack analytical tools to describe and analyze such systems. Further, their rejection of classical crowd theory is problematic, since it contains valuable insights.

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

Helsingborg has the intention to build a train tunnel south of Knutpunkten. This report investigates the hydro geological aspects of the project. Questions at issue that will be answered: 1. Which parameters affect the groundwater level? 2. How will these parameters change within 100 years considering climate changes and what will be the consequences on the groundwater level. According to SMHI climate analysis the climate can change causing increasing precipitation, temperature, and a rising sea level.

Background: Schizophrenia is a serious disease with potential to implicate consequences on both the family and the sick. Nurses have a fundamental responsibility to relieve suffering, and also to offer support to both the individual and the family.Aim: To illuminate experiences of being a family member to a person with schizophrenia.Method: A systematic literature review was chosen. Nine articles were included. After having analyzed the results six categories were found.Result: The family members experienced the disease as fluctuating and stressful. Some felt ashamed for their sick family member and withdrew from the rest of the society.

Our study aims to discover how young men aged 15-19 perceive the image of men in women?s magazines. To do this we let eight young men read the two women?s magazines most read by young women their own age, Vecko Revyn and Cosmopolitan. We want to find whether they consider this image to be representative of their own reality.

This study aimed to describe children?s experience of living with overweight or obesity, by using a literature-review. The study includes eleven articles, data is from children between ages 5-15 year. The result occurring were in the areas; Quality of life and self-esteem, Social company, Body concept and weight reduction and Psychological unhealth. BMI above what is recommended gives a negative influence on quality of live and self-esteem.