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.

Secondary schools have for decades debated whether they promote social reproduction which is considered to generate the homogeneous student compositions. The gap between the academic programs and vocational education programs is considered to increase. What in recent years has appeared in research is that the gap is increasing most tend to be in the specific academic program, particularly in science. This paper's intention is to Describe the science program at a local level and the pupils who were admitted to the science program autumn 2009 on the basis of an educational sociological perspective. The survey consisted of a census in which all students were given the opportunity to answer a questionnaire.

Background: Patients with self-harm seek hospital care when something traumatic occurred. Self-harm was a way to cure pain and was expressed overdose, cutting, or by swallowing objects. They Described that the staff were derisive, didn?t show empathy and engagement. Aim: The aim was to Describe factors that effects staffs answer to self-harm behaviour through their perspective.

The aim of this study is to Describe how pupils in fourth grade talk about their attitude of reading fictional narratives in school and on their spare time, their motives to read and how the school promotes fictional experiences. The study is based on interviews with 18 pupils from the same class, divided in four groups. The interviews were analyzed from a literature reception theory. The result shows that some pupils are very engaged in reading fictional narratives, while others more or less, are forced in to reading, because their teacher wants them to. All the interviewed pupils would like to read exciting, interesting books, but they feel that they don?t get the right support neither from their teacher, parents nor their friends. They Describes that they don?t discuss the meaning of reading or things that the reader can read between the lines.

The purpose of this essay is to Describe and partly explain the migration from a German city, and to illustrate the political difficulty surrounded by the phenomenon.I?ve composed following question issues to fulfill the purpose of the study:1.How does the migration take form in Cottbus?2.Why do the students want to migrate?3. Do the politicians consider the migration as a problem? What kind of measures do they want to introduce to prevent it?The survey has been done with mainly qualitative research methods, but it contains some quantitative elements.I?ve made an opinion poll survey among students in Cottbus, interviews with politicians at the city council and interviews with four students that have already left the city.The results of the study show that the will to migrate is widespread by the students in Cottbus. It?s first and foremost the chance to get a job that drives the students to migrate.The city has a deficit of 180 million Euros in household, which makes the politicians to feel helpless, facing the problem of migration.

Most of the stoma-operated persons must work themselves through difficult feelings. The task for the nurse is to deliver a care that promotes as much independence as possible. The aim of this literature review was to illuminate how the self-care agencies affect the well-being for the persons who are operated for stoma. A systematic literature study was done based on eleven scientific studies. Three categories, which Describe how self-care agencies affect the physical, psychological and social well-being, are presented in the result.

The aim with this study was to learn about the experiences of field workers and welfare officers in the field of possible self-harm behavior among young people.Our problem was: Do field workers and welfare officers treat young people with deliberate self-harm differently and - How do field workers and welfare officers Describe deliberate self- harm?Our study was conducted through qualitative semistructured interviews with twelve interviewee?s.The result of this study shows that there is a difference in how young people with self-harm behavior are being treated - based on their gender.One possible cause for this result could be the old tradition mindset of viewing boys and girls differently ? and thus, treating them differently when they seek help.Our study shows there is a possibility of treating boys and girls differently ? which shows that we made a thought-provoking point.

Stroke is a widespread disease in Sweden. Nurses play a central part for those who suffer from a stroke irrespective of where in the care chain they meet. To be able to meet the patients? need of care the nurse must understand his/her lifeworld. Each and every patient is unique and the experience of being struck by a stroke depends on personality and life situation.

The western societies is characterized by a strong future concern and the members of the society are valued most of all according to their capability to produce. In our time the elder ness is representing a rapidly increasing number of relatively well kept elders. What sight of the future does the aging human have? Are one meditating of what kind of service and care one are going to need? The purpose with this study was to Describe how individuals in ages between 60 and 96 sees, both the future and their coming need for care in relation to sex, age, social activities and experienced health. The material was taken from ?SNAC-Blekinge? witch is a part of a bigger national study; SNAC (The Swedish National study on Aging and Care).

The reason for, and objective of, this project has been to research the relation between abstract and figurative illustration and how, if at all possible, one can bring them together and make them act as a whole.As a starting point for this project I used fragments from texts I?ve written during the past years. The texts deal with the thoughts and emotions that Describe the state of melancholy or mania, two psychological conditions that are widely spread in our society. By illustrating these text passages in pencil drawings I?ve been given the possibility to investigate how to combine figurative illustration with the abstract alike.

Forensic psyhiatric care protects the society by giving patients care to diminish risks of serious crimes. In their work the nurses use different care methods to help and support the patient in managing his or her life situation. To clarify how a group of nurses Describe the nursing process in forensic psychiatric care. A qualitative study based on interviews. Six nurses were interviewed about their work in four different forensic psychiatric care units.

This report is about the shear force design of reinforced concrete according to Europe?s common dimension rules, Eurocode. The purpose is to Describe the calculation procedure and the background to the formulas and expressions that occurs. Furthermore results from different calculation methods (hand calculations and computer calculations) will be compared to see how they differ.The goal with this is to go through the parts of Eurocode dealing with shear force and that this will lead to a clear review of these. You should also be able to see how results and the calculation procedure differ between different calculation methods.

Overweight and obesity among children and adolescents is increasing. Diseases which earlier occurred exclusively among adults are now also observed among children. There is an urgent need for new treatments that can change this negative trend. The aim of this study was to Describe existing treatments for obesity among children in the age of 6-12 and the effect of those treatments. This descriptive literature study is based on 17 research articles published between 2000 and 2007 from different parts in the world.

AbstractThis study examines how knowledge transfer works within the student nations of Uppsala. The purpose is to Describe and analyze how the knowledge is transferred when the officials are being exchanged within the student nation. Furthermore the purpose is to explore if the student nations work active to preserve the knowledge and how it is done in such case. Eight out of Uppsalas thirteen nations are part of the study and the survey was conducted by qualitative interview. The study mainly assumes from Argotes theories on the organizational memory, Davenport and Prusaks theories on knowledge transfer and Nonaka and Konnos SECI-model. The study reveals that the student nations work in different ways and more and less active with knowledge transfer.

AbstractThe purpose of my study is to Describe what view teachers, which are working with autistic children, have about how the individual autistic child will have a good schooling? If children with autism should be integrated or segregated. I also want to find out how ?a school for all? shall be worked out to fit children with autism. To reach my purpose I?ve chosen to use a qualitative method and to hand out questionnaire to three teachers which are working in a training school.To get a background to this study I?ve presented what researchers have to say about this subject.