Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.

The Anglo-Saxon trust is not a new phenomenon, but existed as early as in the Middle Ages. The concept is customary among common-law countries, such as England the US,but unfamiliar to civil-law countries like Sweden. The person who creates the trust is called a settlor, the one who holds and administer the property is a trustee and the person who benefits from the settlement is called a beneficiary.In Sweden there is no legislation of how the trust ought to be assessed, but the need to understand it has probably increased with the internationalization.The Swedish Supreme Administrative Court has had a few opportunities to elucidate some of the uncertainties regarding trusts, but chose to abstain. With this The Swedish Tax Panel has very limited guidance from the court when they receive an application of an advance notice.A trust is not a legal entity nor a tax subject. This differs the trust from a foundation and they can not be placed on an equality from a Swedish tax perspective.In an advance notice, 2010-03-23 (dnr 103-09/D) om Inkomstskatt: Inkomst av tjänst ? värdepappersförmån, the Swedish Tax Panel equalizes the trust property with shares when determining how to tax the assets.

Background: Mental illness is a growing public health problem which can cause significant disabilities and lead to poor quality of life. As primary care nurses often are the first to encounter these patients they need knowledge to be able to respond appropriately to this group.Aim: The aim was to describe how the sufferer of mental illness experiences the introduction to primary care. Method: The literature review was based on the results of 11 scientific articles which were analyzed with the inspiration of a metasynthesis method.Results: Four categories emerged: the experience of being treated like a human being, the importance of a therapeutic space, the experience of time and availability as well as the importance of competent personnel and the importance of continuity. Patients described different aspects deemed important when encountering nursing staff. Conclusion: Patients experienced that they received good care when they felt listened to and seen as individuals with their own thoughts and feelings.

The purpose of this essay is to examine whether the descriptions of Stalin's terror in history textbooks for high school changed from the 1950s until the 2010s. Since previous research shows that textbook content is influenced from different directions and that it dominates in teaching, therefore I want to find out what similarities and differences that exist in the textbooks. The survey is based on a qualitative approach because I want to have a profound picture of the descriptions of Stalin's terror. The results of the survey show that the number of casualties and the descriptions on the famine has changed over time. Furthermore, textbooks also found it difficult to distinguish between terror, politics and ideology.

The objective of this essay has been to show how the image of the Soviet Union in ?Alla tiders historia? differs in the 1989 and 2004 editions of the book. To explain these differences I have used a discourse analytic perspective, mainly inspired by Michel Foucault and his philosophical theories of the constructions of objects, and also Faircloughs critical discourse analysis inspired by Gramsci.In this paper the two editions of ?Alla tiders historia? are presented with quotes which are then analysed from using my theoretical framework. In the 1989 edition three themes emerged: continuity, undecidability and ambivalence, which together present an image of a Soviet Union which is not clearly defined within the political discourse.In the 2004 edition this struggle over the discourse has been settled and the Soviet Union?s position as a dictatorship has been determined, at the same time as the Soviet Union is put in a negative relationship with Czar Russia and is connected with Nazi Germany.

The purpose of this study is to better understand patients suffering from psychotic illness along with their family members, and to identify treatment factors that have been helpful for these patients and their families by investigating how their relationships have been affected by treatment. In this way, treatment methods can be put in a theoretical context, treatment efforts can be clearer, and the therapist can develop professionally.The research method used is a semistruktureted interview conducted with tree patients and their families. One conclusion one can draw in the successful treatment with psychotic patients is strongly based on the therapist?s ability to build a safe and secure treatment alliance with both the patient and his family members. Meeting with patients in situations outside of the therapy room have been of great importance for the therapeutic process.Important themes for recovery that come forth during the interviews with the patients are the quality of the therapy session as healing factor.

The subject of this dissertation is the autobiographical novel Arnold by the Swedish writer Emilia Fogelklou (1878-1972). By combining Gérard Genette?s narratology and Andrew Gibson?s narrative ethics this study seeks to examine through what means the relationship is being told and with what ethical consequences different strategies are used to tell one?s experiences from life. The narrative analysis focuses on how the narrator is engaged in the narrative, how the bond between narrator and characters can be described, what is known to whom and how, and what is beyond the narrative?s limits.

During last autumn I have been studying the conflict between Israel and Palestine, both through books and at place in the area. The purpose has been to evaluate and reflect over EAPPI`s achievement (Ecumenical Accompaniment Programme in Palestine and Israel) and how it`s related to the goals of the organization. EAPPI is an interesting organization, mainly because it stands as a third part in the conflict. I have used a qualitative method for interviews and observations. The accompaniers, whom I have interviewed, represent three of seven placements in Israel/Palestine.

The purpose of this essay is to analyse how and why culture and tradition is created and maintained within a minor student society at a Swedish university by looking at its history. The West Coast Nation student society provided the material which was subsequently analysed and three sociological perspectives were applied in order to give the study a theoretical base. In order to investigate the purpose of the society, durkheimian theories on functionalism were applied. Moreover, Bourdieu?s thoughts on social fields were used as well as Elias? theories on the established and the outsiders.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

The initial provisions concerning CFC-legislation were introduced 1990 and has since been subject to several revisions and adaptations. The fundamental purpose of the CFC-legislation is to prohibit and prevent tax evasion undertaken by such companies that own other foreign companies where generated income is subject to low rates of taxation. The CFC-legislation aims to provide the Swedish government with an op-portunity to tax this income. This is important in order to prevent tax avoidance and preserve the integrity of the system of taxation within Sweden. In order for the CFC-legislation to be as effective as possible there must exist a clear way of defining which activity that is to be regulated within its scope.

During 2010, 1446 people committed suicide in Sweden. Research shows that groups that are less favored in society have an increased risk of suicide. Social services often encounter groups of people that have a high risk of suicide, for instance welfare recipients or substance abusers. The purpose of this study was to shed light on how social workers talk about suicide and how this might affect interactions with suicidal clients. The study is based on qualitative interviews with five social workers in Stockholm.

The aim of this paper is to take a critical look at retouching of medieval mural paintings inSweden. This is done by firstly examining the different methods of retouching, including thematerials used. Secondary it tries to answer the question of which intentions have guided theconservator?s decisions dealing with the retouching. The medieval mural paintings in Swedishchurches have three major functions today.

Palliative care is founded on a holistic attitude, with the goal to alleviate suffering when a cure is no longer possible. Palliative care affirms life and regards dying as a normal process, providing possibilities of a quality time for the patient and family. Studies show that an increasing number of people choose to live the final phase of their life in their own home. A requirement for end of life care is an effective team work, where the nurse is responsible for more advanced care, and the caregiver?s provides the immediate care.

The purpose of this study was to illustrate a parental perspective of children´s participation and quality of live through personal assistance. Important aspects of parents' experiences were highlighted based on how they experienced participation and quality of life for their children. We chose to use a qualitative approach in the form of four individual interviews with parents from different municipalities in central Sweden. The study was conducted with a narrative approach in which we used a holistic perspective. Parents' experiences were highlighted over time to create a complete picture.