The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

The aim of this study was to explore how young students can be taught during their first year of learning English towards the A1 level according to The European Framework of Reference for Languages, and how the students understand their own learning. The study was carried out in two different classes but with the same teacher, who is qualified to teach English to young learners. The result is based on the analysis of a total of twelve observations of English lessons in two classes in school year one and eight group interviews with the students. Recurrent ingredients through all lessons were activities such as listening to teacher talk, watching films or film clips, singing songs and doing rhymes, using drama activities, talking about the meaning of learning English, practicing guessing competence and learning new vocabulary. The teacher consistently talked about and taught different strategies for language learning.

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.

It has in a broader extent become important for companies and other organizations with large organizations to have a properly functioning web platform where content management is an essential part. Polopoly is a web content management system developed in Sweden, used by several European corporations but foremost Scandinavian such working in different media related business areas.Our aim has been to analyze this tool and render a report which hopefully will assist the initiator of our thesis; a consulting enterprise called Qurius, in their negotiations with future customers, when to suggest Polopoly as a suitable content management solution.By using case studies at companies currently using Polopoly, our goal is to define which characteristic makes the product a competitive publishing tool. To put our analysis in perspective, we will compare the most important aspects of Polopoly with a similar product.According to the results of our investigation we consider Polopoly being a beneficial choice with regard to a number of important parameters. Finally we have summarized these properties in a list of examples explaining in which cases Polopoly is a preferable alternative as a web based content management platform..

The aim of this essay is to investigate how national and international guidelines relate to library services to prisoners in Sweden and to further illuminate this through a comparison with some examples from a few European countries. The essay examines what rights to library services Swedish prisoners are given in law, what national and international guidelines say, what demands are placed on the librarian in the form of education and suitability, what economical resources exist to realise library services to prisoners, what measures are taken to provide for language minorities, and how the security aspect is handled when it comes to computers and information technologies. The information has been obtained through interviews as well as through studies of books, articles and conference proceedings. The essay includes a small case study of how library services are provided for prisoners in Haparanda. Findings point to a gap between the goals that are presented in national and international guidelines and how the library services to prisoners function in reality..

The aim of this essay is to examine which of the two approaches within the field of conflicts that best explains the conflict between Georgia and Russia using negotiations, dialogue and conciliation. According to the first approach negotiations are used to handle a conflict, according to the second approach negotiations are used to solve a problem.  The focus will be on how the two states acted and how the dialogue from the European Union as a conciliator was brought before the war escalated in 2008. The EU is today an important actor within the international politics and has established close relations to the two states. The conflict goes back in history and is still not solved. In the fields of international studies, there is a realistic view that claims the international politics to be shaped by suspicions between states as main actors. War is never far away, what is claimed to be solved through diplomacy.

I made this examination essay to investigate the possibilities and problems with machinery import. The rules intend to loaders and agriculture machines are still pretty flexible. It is today rather simple to make a registration or inspect those machines. There are still some practical problems to be aware of. It is very important to have the right contacts abroad, it is not always that you have time or moment to inspect the machines before purchase. In that case you have to trust your contact or partner about condition, equipment or working hours of the machine. Another important thing is payment before delivery: There is a huge risk that you do not get the machines that you paid for. If problems come up, you need to know the laws, your rights and your duties. A Swedish company does not pay any value-added taxes when it buys from another member of the European union. On the other hand must the machine be sold included value-added tax, if the buyer is a Swedish company.

Climate change is one of the most difficult problems that humans have to deal with. Today, the evidence of human effects on the climate change and the rise of temperature on earth are strong. It is extremely important that all countries get together and cooperate in order to be able to solve the problem with climate change. One step in the work on climate changes is the Convention on Climate Change, which was agreed on in 1992. The Convention on Climate Change resulted in the Kyoto Protocol in 1997. The Kyoto Protocol is an agreement between a number of industrialized countries to limit or reduce the green gas emissions.

Blodtrycksmätning är en av sjuksköterskans arbetsuppgifter och hon/han ska genom den kunna identifiera patientens hälsostatus. Därför är det viktigt att blod-trycksmätningen utförs på ett korrekt sätt så att risken för felvärden i blodtrycks-resultatet är så liten som möjligt. Det finns olika rekommendationer om hur blod-trycksmätningen ska utföras. De rekommendationer som tas upp i detta arbete är handboken för hälso- sjukvården (2008), WHO (1993) och European Society of Hypertension, ESH (O?Brien, 2003). Syftet: Syftet med litteraturstudien var att undersöka hur olika kroppspositioner vid blodtrycksmätning påverkar blodtrycksresultaten.

Eleven years after broking the Kyoto-protocol, the European Union still stands in the front line, combating climate change. How come the EU, with 27 diversified states, is able to integrate its members to what is widely considered the most progressive climate policy in the world? This thesis takes a closer look at the negotiations that have shaped EU climate policy. Using negotiation-models to categorize different aspects of EU climatenegotiations, several key-findings are presented. The thesis concludes that while EU entered the Kyoto-protocol with little to lose because of external factors like previous energy-reforms in key member countries, it had plenty to win in global influence and the satisfaction of an overwhelmingly Kyoto-positive public.

This essay follows a Media Teacher in her work as a coordinator and an artistic leader for a European project called Legalopoli concerning laws and ethics in a senior level school for 13-16 year-olds in Mora, Sweden. The students write film stories about how their characters have to make choices in ethical dilemma situations. Then the learners create interactive computer games together through practical film work. At the same time we can see how the educator also gets into difficult ethical situations, when she is working with the students. This forces her to self-reflection.

This thesis engages the topic of test methods for wood adhesives. Two test methods were evaluated, EN 302-1, a European standard, and ASTM D905, an American standard. The total amount of specimens manufactured and tested was more than 500. The adhesive bonds were tested in shear with an increasing load on the specimen until failure.The adhesives used were epoxy-resin, phenol-resorcinol-formaldehyde and a 2-K polyurethane. The test programme included five different types of intentional errors per method, in order to investigate the sensitivity of the test methods.

In Jaunuary 1995 Sweden became part of the European Union. Consequently Sweden agreed upon beeing part of a greater integration project with influences of federalism. However, many argue that the discourse that has been been dominant in Sweden is the discourse where we focus on the national state instead of the EU. In my essay I question whether the discourse about ?nationalstatslogiken? is found in the daily press in Sweden.

Turkey has recieved recurring criticism on their disrespect of women and their rights and The European Union Commission and CEDAW, the Convention on the Elimination of all forms of Discrimination Against Women, are two examples of critics. However, during the last years Turkey has shown a number of improvments and positive developments. Two flagrant examples of the extended debate of the above mentioned scarcity is within the area of legislation and the large number of womenNGO´s.The aim of my thesis is to investigate which strategies womenorganizations in Turkey are using to affect the political agenda from a genderperspective; do they choose an international or a national strategi? The analysis is based on four womenNGO´s and their efforts of influence and effects on the political agenda and how they experience the link between themselves and the Turkish government. My findings suggest that a national strategy is chosen before an international strategy, but the choice seems to depend on specific goals of the organization and the national climate.

The purpose of this report is to simplify the process of designing carbon fiber strengthening for existing concrete constructions, specifically beams. The intention has been to establish a flow chart containing information on the necessary testing and calculations for the design, to as far degree it is possible satisfy the requirements stipulated by Swedish and by extension, European authorities.To do this the report will examine a parking garage situated underground by Akademiska Sjukhuset, Uppsala. The parking garage was built in the mid-seventies, and has in recent years been subjected to a greater load than designed for by the construction of a road on top of it. FEM-Design has been used to obtain the internalforces of the beams and thereby determine whether they are in need of strengthening or not and thereafter design the strengthening according to Täljsten (2006) with some corrections from Täljsten (2011) due to new regulations.The result of this report is that the flow chart used is viable to design carbon fiber strengthening, atleast with the conditions met in our reference project.The conclusion drawn after working with this report is that there is a need for a clear standard for carbon fiber strengthening , preferably a standard that can be used throughout Europe..