Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

This study concerns the complete oeuvre by the British author Helen Zahavi: Dirty Weekend (1991), True Romance (1994), and Donna and the Fatman (1998). Her novels are here read as a trilogy dealing with the dialectics of gender and violence in 20th century discourse, drawing on theories of how the construction of subjects is produced by power, of the relation between power and sexuality.The heroines of Zahavi?s novels try their best to move about in a world where their freedom of movement is limited to their female identity. In Dirty Weekend the protagonist tries to shoot her way out, claiming revenge on every man that is forcing himself upon her. She gains some freedom of movement by refusing subordination, but does not really change the order of power.

The purpose of our study was to establish whether the knowledge about vegetarian diet was enough among nurses in order to practise professional nursing. We made an empirical study based on a questionnaire. Twenty-one registered nurses answered the questionnaire that consisted of mostly open questions. The result showed that almost everyone experienced that they gave dietcounselling and many nurses mentioned that dietcounselling was important. The majority of the nurses thought that they had enough knowledge to be able in order to deliver a fundamental dietcounselling but nobody considered that they knew much about vegetarian diet..

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

I denna studie testas tio hypoteser som relaterar till finansiell teori för att se hur väl teorin kan förklara skuldsättningsgraden i små börsnoterade bolag. De teorier som testas är avvägningsteorin (trade-off theory), hackordningsteorin (pecking order theory) samt teorier relaterade till asymmetrisk information och agentkostnader. Testen genomförs med multipel linjär regressionsanalys och de undersökta bolagen är samtliga bolag med färre än 200 anställda på tre av de mindre börslistorna i Sverige. Resultatet visar stöd för åtta av de tio undersökta hypoteserna och är i flera avseenden tydligare än i tidigare studier som testar onoterade små bolag eller ett bredare urval av bolag..

Being physically active is important for a healthty lifestyle, but what do the girls who have quit playing sports in an atheltic club do afterwards, or the girls who are not active within an athletic club what so ever. It is the girls who are not active in an athletic club that Karlstad municipality wants to attract to the spontaneous sports sites there are within the city limits. They also want the girls opinion on how to improve the sites in order for the girls to want to go there.The purpose with this study was to investigate this. This study used qalitative research method. The study interviewed seven girls aged 14-17 years.

In light of the coming workforce shortage in Sweden the competition for human capital will be intensified on the market where employers compete in order to attract skilled labor. The competition will be most noticeable in the knowledge-intense industries, where the employees are seen as the companies? most valuable asset. The purpose of this paper is to examine how small knowledge-intensive companies can improve their position in the labor market by using the HR-model People Capability Maturity Model in order to affect their companies' Employer Brand. We take the basis of the theoretical framework in which we examine and identify the key dimensions of the Employer Brand concept and present the People Capability Maturity Model more closely.

The school is responsible to make sure that each students´ individual needs are met as well as that the lessons are suitable for all students´ ability. As this is the case it is very interesting to evaluate how this is done in reality. The purpose with the study has been to shed light upon what different methods teachers in various schools use in order to individualize their teach­ings. Are their obvious differences in the way teachers work with individualization and how does this affect the students? The teachers in the different schools provided me with informa­tion on how they work in order to teach, stimulate and motivate well achievers as well as stu­dents who find school more difficult.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their liability..

The purpose with this essay is to find out how aware students are about the environment, andif they believe that their actions can influence the environment. I have used both earlierresearch and questionnaire surveys in order to fulfill the purpose. In earlier research, I haveused research based on materials that are scientific. According to the researchers it isimportant that the children and young people become involved and dedicated to theenvironment and its surrounding world. It is important to listen to the children's thoughts andvisions as they are aware about what happens, but do not reflect on the worst, but hope that itbecomes an improvement in the future.

Regionalization has become a catchphrase in European countries during the last twenty years with the establishment of the European Union. An ideational development has occurred during time towards emphasing more politicially powerful regions with the idea of new regionalism. Sweden represents a deviant case study, where regions historically have been politically weak and where Sweden has been characterized as a strong unitary state. The aim of this paper is to analyze the political debate in the Swedish parliament concerning the implementation of a stronger regional level (storregioner) during 2007-2010 and to determine if the debate can be characterized as a case of depoliticalization. The theory of depoliticalization have been introduced by Richard Katz and Peter Mair to explain why political parties through external pressure from europeanisation and globalization tend to become more consensual with similar political agendas, leading to a diminished the lef-right scale.

Syftet med den här kvantitativa studien är att undersöka sambandet mellan socialt kapital och självbilden att befinna sig i det högre skiktet av samhället. Socialt kapital kan ses som resurser som finns inbäddade i samhällsrelationer och som därmed kan användas för att påverka livssituationen. I den här uppsatsen har socialt kapital definieras i termer av institutionell tillit, social tillit och socialt nätverk. Den teoretiska utgångspunkten är att ökad tillit till sina medmänniskor och tillit till institutioner som exempelvis rättsväsendet och riksdagen är relaterat med personer som har en självbild i det högre skiktet av samhället. Även att socialt nätverk har ett positivt samband med att befinna sig i det högre skiktet av samhället.

Background: As a result of the financial markets ever ongoing product innovation a new derivative was introduced in the USA in 1997. A derivative that derived it's value, not from the price of an underlying asset, but instead from a climate factor. It's been known for a long time that revenue in certain industries are affected by weather conditions. The suppliers of weather derivatives claim that these weather sensitive businesses can user weather derivatives in order to lessen weather risk. Purpose: To do a critical evaluation of how weather derivatives can be used by companies as a risk management tool.

I vår produktion har vi tagit fram ett system för order- och lagerhantering, med vikt på realtidsuppdateringar, åt en extern mottagare där infrastrukturen inte hängt med i företagets utveckling. Vi valde detta projekt i syfte att bredda våra kunskaper inom både programmering och projekthantering. Denna slutreflektion tar upp den förundersökning vi gjorde för att kunna besluta om vilka verktyg vi använde i utvecklingen, den tar även upp vårt sätt att hantera och planera projektet. Under projektet har vi arbetat med en egenutformad arbetsprocess vilken även beskrivs här. --- Our production has been to design a system for ordering and supply management with emphasis on realtime updates to an external recipient, where the infrastructure has not kept pace with the development of the company. We chose this project in order to broaden our knowledge in both programming and project management. This text brings up the investigation we made to decide which tools to use in the development, it also brings up the way we managed and planned our project. During the project we have worked with a self-designed software development process which is also described here..