Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The problem with keeping horses with to little social contact has come to attention in a new regulation that comes into effect august 1st 2009. It states that horses? need of social contact has to be accommodated. That?s why it feels important to try to survey the horse owners? awareness about the regulation and its present fulfillment.

Den här uppsatsen undersöker mentalisering och dess betydelse vid starten av ett föräldraskap, bildandet av en familj.? Studien utgår ifrån affektteori och anknytningsteori som en grund för mentaliseringsförmågans framväxande.? Via en kvalitativ studie undersöks hur föräldrar uttrycker mentalisering över sig själva och sina barn i ett redan genomfört intervjumaterial med 4 föräldrapar under graviditet och fyra veckor efter barnets födelse. Intervjuerna genomfördes för 15 år sedan av Monica Hedenbro. Studien visar att det är möjligt att avläsa föräldrars försök till mentalisering över sina barn men att mentalisering också uppstår i den dialog som paret har med varandra. Studien visar också att det går att se en skillnad mellan olika familjer.När en förälder har möjlighet att dela sina egna tankar/farhågor och bli lyssnade på av den andra föräldern ev. även få bekräftelse så ökar antalet kommentarer om mentalisering.Kommentarer om reglering av barnets fysiska behov föregår kommentarer om mentala tillstånd/mentalisering . Forskning visar på sambandet mellan trygg anknytning och att föräldrar tillskriver sina barn egna känslor, tankar och intentioner och kommenterar barnets inre värld i ?mental states?. Studien som helhet visar på vikten av att stödja föräldrars kommunikation med varandra och med sitt barn tidigt i blivandet av en familj, redan under graviditeten. .

In 1993 the internal market within the European Union was formed and ensured free movement of goods, services, capital and people. This led to the removal of trade barriers between members of the European Union. When opening up for competition, price differences between countries decreased and more jobs were created. A single currency was introduced by eleven countries in 1999 with the goal of reducing transaction costs, eliminating exchange rate risk and to further simplify trade. In 2001 Greece joined the collaboration and introduced the euro.

AbstractValue Added Tax, VAT, is a general consumption tax that is added to almost all consumption of goods and services. Despite the extensive work of harmonization of the VAT system relating to electronic services, it can be difficulties in determining the taxable land, something that could affect the internal market in a negative way. The Swedish companyStardollABwas double taxed on certain electronic services that they provided consumers in theUK. The problems that lead to double taxation must be identified to ensure free competition and free movement within the internal market. The principle of neutrality pervades the whole of the EU VAT system which can be derived from principles of the Treaty, establishing the common market, and the introduction of the VAT Directive.

In article 1.2 c) EC regulation 852/2004 it says that the regulation is not applicable to producers who directly supply small quantities of primary products to the final consumer or to the local retailers who in their turn directly supply the final consumer. An almost identical regulation can be found in article 1.3 c) EC regulation 853/2004. The supply by a primary producer of small quantities of primary products, of animal origin or not, are consequently excepted from these two hygiene regulations. In article 1.3 EC regulation 852/2004 and article 1.4 EC regulation 853/2004 it says that the member states are to establish national rules in their national legislation as to the regulation of exception for small quantities. The aim of this study was to investigate the handling of small quantities of primary products distributed locally in Sweden but also the handling of these products in other countries.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

The aim of this essay has been to show how the object America is constructed in two of the most used history books in Swedish high school. The theoretical framework used in this paper is based on the post-structural discourse analysis as presented by Michel Foucault. More specifically can be said that Foucault´s theories about formation of objects have been used as a tool to show how the image of America is constructed in the books. Later this paper also discuses which subject positioning the studied books take, also this inspired by Foucault´s theories.The study is presented with long quotes from the studied material to reach a transparency that enables the reader to see which dictums the conclusions are based on. This also makes it easy for the reader to judge whether or not the conclusions are reasonable.

The jetengines of today are growing in complexity. Reliability for aircraft engines are of extreme importance, mainly due to safety reasons but also economical ones. This master thesis deals with faultdiagnosis in the turbine section of RM12, the engine used in Saab/BAe's Gripen. Three different faults which can occur in the turbine section was studied. These faults are: clogged fuel nozzle, hole in outlet guide vane and sensor fault.

Young people of today have a much wider access to information on sex and relationships, and they receive this information from a variety of different sources. This information can sometimes paint a diverse and inconsistent picture. School constitutes one of these sources, and one of the few places were young people can discuss and reflect on these issues together with their peers as well as adults. The purpose of this essay is to gain insight on what adolescents between the age of 15 to 18 think about sex and relationships and their thoughts about sex education in school. It?s a qualitative study based on discussions with adolescents divided in four focus groups, two groups of girls and two groups of boys.

During the summer of 2005 more than 80 million articles of clothing from China, were being held in European harbours. This was a consequence of a striking increase of imported textile and clothing articles from China since the turn of the year, which was the time when all quantitative restrictions were extincted on these products. To protect its own market, the EU therefore reintroduced import quotes in the beginning of the summer. China?s accession agreement to the WTO comprehends a number of unique provisional regulations which are exceptional for the country and in conjunction with clauses and exceptions within the GATT and WTO these regulations enabled new restrictions on the trade with textiles and clothings.

Background: Energy drinks have been found in everyday-stores since 1997 and their popularity have increased over time. Consumtion of energy drinks takes place because of their ability to increase concentration and to decrease fatigue but also because of the popularity the drinks have got. Target groups for these stimulating beverages are adolescents and young adults. Energy drinks contain caffeine, taurine, glucuronolacton, carbohydrates and B-vitamins and voices have been raised about the eligibility for young people to ingest large quantities of these kinds of substances. Because of the properties of these substances it has become popular to mix energy drinks and alcoholic beverages to make up for the negative effects of alcohol and to be able to drink larger quantaties.Aim: The aim of this literature work was to investigate cognitive effects of the combination of caffeine in terms of energy drinks and alcohol and to determine if these effects could be harmful.Method: This literature work is based on five scientific articles retrieved from PubMed.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Stressful routines for animal handling can reduce immune function and productivity of animals. If stakeholders are handling animals aversively, animals will show increased expressions of fear for humans and higher stress levels which lead to the compromise of animals? welfare. In Ethiopia, there are no legislations to protect animals from suffering or discomfort. The main objective of this study was therefore to analyse welfare of cattle on animal markets in Ethiopia and map out supply chains of animals to these markets.

It is a common-held belief that the social worker for the most part uses oneself as a ?tool? in working with clients. This study seeks to examine that ?tool? in the context of treatment of teenage boys with psychosocial problems such as criminal behavior, drug-abuse and/or abusive home environment. The main purpose is to identify the conceptions of masculinity, and more specific hegemonic and subordinated masculinity, of the professionals working with the boys.