Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Different institutional and culture contexts are argued to create differences in fathers practices and attitudes toward fatherhood. By in-depth interviews with swedish and spanish fathers, this Bachelor thesis aims to describe fathers experiences and attitudes toward fatherhood and how they relate to the institutional and culture context. The selection of swedish and spanish fathers aims to illustrate differences and similarities in two welfaremodels that differ. The main difference was how social policy provoces differences in the distribution between paid and non-paid work, where the spanish fathers remain as the main breadwinner. Differences also appeared in attitudes toward formal care.

The aim of this study was to explore transsexuals? identity formation and experiences related to cross-sex hormone treatment, as well as to become absorbed in the narrative approach. To be able to participate in transsexuals? identity formation, life stories were well suited as a theoretical approach. Life stories can be seen as socially situated actions according to Mishler, where individuals? identity formation can be seen as both identity performances and identity claims.

Within literature, politics and science, there is a claim that ?tree avenues are important?. But the question and the goal for this essay are to explore the pretext to how and why. Planting tree avenues is a 4000 year old tradition and they are a common element in the Swedish and Scanian landscape since the 18th century. They were first mainly planted by aristocratic land-owners or on their initiative, but since the 19th century also by farmers.

Clearcutting systems have been the dominating silvicultural approach during the last decades in the Nordic countries. While economically rational, it is also leading to a trivialisation of the flora and fauna, and may result in negative reactions of people in urban settings. As a consequence of this, and a more diversified view on which goods and services forests should deliver, there is an increasing interest in broadening the range of silvicultural methods that are used. The term continuous cover forestry (CCF) represents a suite of methods that have gained increasing interest in the Nordic countries. In CCF a considerable amount of the trees are left after harvest to favour values that require a continuity of tree-covered areas. There are thus hopes that this method will meet the needs for maintaining biodiversity and satisfy social and cultural values.

Recent studies show that the knowledge in and understanding of science, technology andmathematics of Swedish junior high school and high school students is decreasing. As a resultof this the Swedish government has initialized several studies, research and reforms. One ofthe theories for teaching that today is seen as effective is the socio-cultural perspective and itsdescendants, including scientific inquiry. Using the pedagogy of the socio-cultural perspectivefour assignments regarding the human body was constructed for junior high school studentsattending summer research school in the summer of 2008, hosted by AstraZeneca. Theassignments follow a structure (goal of assignment, preparations, experiment and follow-up)inspired by the concept of NTA ? Naturvetenskap och Teknik för Alla (Science andTechnology for everyone).

Aim: The aim of this study was to investigate relatives opinions of information, interaction, support, participation and care at a hospice unit. The aim was also to investigate whether there was a difference between women and men.Method: The study is a descriptive quantitative cross-sectional study. A questionnaire with closed and open-end questions was sent out to 66 relatives to patients who had died at the hospice unit. The closed questions were analyzed with SPSS. A content analyze was used for the open-end questions.Results: The most of the relatives were fully pleased with information, interaction, support and care.

This is a two year master's thesis in the field of museum and cultural heritage studies. The purpose of the thesis is to examine different opinions among museum employees about the role of museums. The thesis also aims to find out to what extent and in what way these opinions are influenced by the museum's own policy documents, the national cultural policy and the academic field of museum studies. I have conducted qualitative research interviews with six employees from three different cultural history museums. The theoretical framework of the thesis is based on Laruajane Smith's term authorized heritage discourse.

A lot of habitats have declined or disappeared as the old cultural landscape changed to the modern agricultural landscape of today. Places such as power line corridors, racing tracks, gravel pits and military training sites have become refuges for many species associated with the old cultural landscape. These sites have been exposed to ecological disturbances that create the same type of habitats that were found in the old cultural landscape.The military training sites in Sweden has an impressive diversity of species. Disturbances from the military exercises have created habitats that are important for a wide range of species.The purpose of this thesis is to study some of the ecological disturbances occurring in the military training sites of the Swedish Armed Forces and examine how they affect different types of habitats. The thesis explains through litterateur and field studies the reason to the rich biodiversity often found at military training sites.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

Research on the power of customer involvement, and in particular recommendation is very resourceful. Many studies have mapped the reasons for why customers are willing to recommend, however they often ignore potential differences among brands and how that may affect these reasons. This study is built on a quantitative survey investigating how consumers interact with brands, depending on category affiliation. The categories used were Bhat and Reddy's symbolic and functional, consisting of three brands respectively where each brand represented a different product type.The evolvement of social media has also transformed the platform of recommendation from physical to virtual and changed the way people connect. Thus, taking the investigation further, potential differences between symbolic and functional brands was tested in different social media platforms.

My thesis is based on a qualitative study. The purpose of the study is to investigate whether the educationalist at an especially chosen school in Stockholm promotes the students multicultural background in the education or not.This is due to the fact that the Swedish school to a considerable degree reflects the multicultural Swedish society. The socio-cultural starting point is when people come together and meet. The language is the tool of the socio-culture and it is the dialogue, discussion and sympathetic understanding that makes people meet.The cultural concept is diffuse and very wide. Everyone has their own definition of it.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

In January 2007 the Öresund committy changed its statutes to become a more politically oriented lobby organization. This change can be interpreted as one part of a continuously evolving process where the Öresund region is emancipating itself from the national states in a multi-level European environment. By focusing on this latest development the thesis puts forward the importance of political institutions, as well as politicians and civil servants as actors in them, as crucial factors in the process where the region is gaining political power. The thesis shows how the political cross-border cooperation in the Öresund region is being institutionalized which affects its power relations to other levels in the multi-level system, predominantly the national states. In other words, there is a connection between power and institutionalization.The Öresund committee has by gaining better access to policymaking agendas on the national levels proven that the organizational change has already started to bear fruit.

Aim: The aim of this study was to investigate nurses? experiences of communicating with patients with immigrant backgrounds regarding language barriers, patient relations and use of interpreter. Method: Eight persons participated in this study. Four registered midwives were interviewed in a focus group and one clinical lecturer with a district nursing background, one midwife and two district nurses were individually interviewed about their experiences. The content was analysed using a qualitative content analysis.