Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Utvecklingen inom äldreomsorgen har under de senaste decennierna lett till en mer marknadsanpassad äldreomsorg. Den äldre ska efter att ha fått sitt biståndsbeslut välja vilken utförare som ska tillhandahålla den beviljade insatsen. Valfrihetssystem blir allt vanligare i samhället och valfrihet i sig har länge varit ett politiskt mål. Syftet med denna uppsats var att undersöka äldre personers erfarenheter av att välja hemtjänst. Frågor som har tagits upp är hur man väljer, vad som påverkar hur man väljer, om valet anses vara lätt och om man generellt är nöjd med det system som finns.

AbstractWhen the Swedish Centre Party, Centerpartiet, just before Christmas 2012 released a draft for new program of ideas a powerful "winter storm" broke out. Ideas that Centerpartiet would abolish compulsory schooling and the right to inheritance and allow polygamy are just a few of the things that cause alarm.It's not the first time during the last years the Centre Party is associated with neo-liberal elements in their party?s ideology. In 2007 Erik Ullenhag criticized Centerpartiet for their new neo-liberalism was a danger to the alliance.The aim of this study is to investigate whether it is possible to see a change in Centerpartiets ideology and how deep it is. From an idea analytical approach based on ideal types, created for social liberalism, neoliberalism and ecohumanism, the party programs from 2001 and 2013 are studied.

Society is characterized by patterns of behavior and interaction that is created and recreated inthe interplay between individuality/collectivity and freedom/constraint, thus represents avariety of social issues and social phenomena. One of these phenomena is social supportexchanges and social capital. In order to obtain views on how this might appear in a specificsociety and contribute to the knowledge about social support exchanges and social capital, thisstudy was done with seven families in a village in Nepal. The village and the families gave aview and an example of how it might look in a place where social support exchanges plays acrucial role in this way of living. Through observations and interviews I have tried to make thesocial support exchange areas and meanings visibile.

The aim of this thesis is to examine the Swedish model with attention to core values over time, as well as, explain recent changes. It examines changes of the social insurance system, with focus on political reforms in the unemployment insurance, health insurance and family policy, during the last two decades. The thesis is empirical but although a discourse amount political theories and normative conceptions.Conclusions are that the normative basis in the Swedish model contains general equally and uni-versally designed rights and consensus on growth and development as well as a strict focus on an employment oriented society. Important values have also been dialogue between actors as well as accountability, even if these facts appear to have declined in recent years.Relating to three leading theories in political philosophy - utilitarianism, Rawlsian communitarian-ism - explores the directions in later year political reforms. The results show that later years changes seem to go in relative strongly utilitarian direction.

Since a couple of decades the community of Jönköping has worked out an urban vision of how the city should be appropriated expanded. The prospect extends to around year 2040 and deals with the area south of lake Munksjön in Jönköping, Sweden. Today there is a proposal of how this would look like and what main public functions that should be located there. One issue in the so-called urban vision 2.0 indicates a congressional building. This report describes how such an object can be designed according to the urban vision conditions.The work is focused on three main themes;* Architectural concept and a modern form of expression.* A functional attractive congress building in a new planned town centre.* General concept of a realistic structure system that meet the spatial and architectural possibilities.Various concepts in the meeting industry and in the architecture field are identified in order to understand the concepts and ideas with today´s congress buildings.

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

Vad är val? Är de val vi har våra egna? Spelutvecklare idag kämpar med spelares fria vilja då detta kan orsaka problem. Till exempel när spelare gör val som spelutvecklare inte har räknat med, vilket som följd kan skapa frustration hos båda parter. Problemet med spelares oförutsägbarhet i sina val är något som spelutvecklare ständigt har försökt lösa. Idag finns det flera tekniker som syftar till att diskret manipulera möjligheten till val inom spel och samtidigt låta spelare vara ovetande om detta.

Companies and special interest organizations pays multiple millions each year in order to reach out with messages about that their products are biggest, best and most beautiful. The publicity happens among thing like TV, in brochures, on the Internet andin newspapers etc. places. This means that consumer permanently becomes affected of publicity, and is thereby in an exposed situation. Around the EU, the border of what to consider undue or not, have been in different levels.

The purpose of this study is twofold: First, to inquire how the George W. Bush administration plans to keep America safe from external threats and second ? based on the assumption that neoconservatives have influenced the Bush administration ? examine how neoconservative ideas have influenced this strategy to protect America. The research questions are as follows:What is the content of the Bush administration?s security strategy?How are neoconservative ideas reflected in this security strategy?To answer the first question, the main points of two studied documents were summarized.

Syftet med detta examensarbete har varit att undersöka hur ungdomar upplever betydelsen av sina föräldrars engagemang för ungdomarnas eget välbefinnande. Hur tillgängliga upplever ungdomarna att deras föräldrar är; hur upplever ungdomarna deras samspel med föräldrarna och hur upplever ungdomarna det sociala stöd de får från sina föräldrar? I studien har åtta ungdomar intervjuats om hur de upplever sina föräldrars engagemang och samspel. Av intervjuerna har det bland annat framkommit att samtliga ungdomar ville spendera mer tid med sina föräldrar, att de ville ha möjligheten att prata med sina föräldrar om allt och att de gärna gjorde saker tillsammans. I diskussionen dras slutsatser att ungdomarna i denna studie upplevde att de mådde bättre om de hade möjligheten att pratar med sina föräldrar.

The purpose of this study is to explain if the existence of ethnic groups in Rwanda has complicated its democratization and explain what opportunities Rwanda has to be democratized. To fulfill the purpose of the study, I intend to answer two questions: 1) Does the existence of ethnic groups obstructed democratization in Rwanda? and 2) What opportunities has Rwanda to be democratized? To answer the first research question Dahl's theory of subcultures and democratization is used and to answer the second research question van de Walle's theory of democratization is used in the region of sub-Saharan Africa. Literature used in the study are Dahl's Polyarchy and van de Walle Africa?s range of regimes and Freedom House annual reports.

The level of help and support given to elderly people over the age of 65 has been regulated by two separate laws; 1-the Act concerning Support and Service for Persons with Certain Functional Impairments (LSS) and 2- Act of Social Services (SoL). Recent changes in the legislation could cause local authorities to deal with these issues in different ways. The aim of this study was to examine and evaluate possible differences in the level of support for the elderly, dependant on which of the two laws was used in the decision process.The questions raised in this paper are· What are the major differences in the purposes of the two legislations?· How will the decisions be influenced dependant on what law is used? Do the decisionmakers identify the difference between the quality levels "good" and "fair"?· How is the process of care organised and managed within each of these legislations and how is the personnel used?· Are there differences in quality regarding freedom of choice, your own right to decide, influence, comprehensive view and continuity in the efforts given?· What development can you see in these fields of care.As a method I have used a case study involving four big cities in Scania. The most interesting and essential knowledge in the study was obtained from qualitative interviews with eleven decision-makers in the four communities.The result of this study indicates that there are more similarities than differences in the purposes of these laws.

Title: Multi channel publishing: a qualitative study on how Norrköpings Tidningen publishes news in multiple channelsAuthor: Roland AlbinssonThesis supervisor: Per-Anders ForstorpBackground: In this day and age, the media is omnipresent and a part of our daily life. The phenomenon of media convergence can be traced back to the birth of the internet, and today all of the major newspapers have a website of their own. As a result of multichannel publishing, consumers have a wide range of tv channels to choose from, but there is still uncertainty as to whether more channels automatically equates to more and better news. There is no doubt about the fact that multi channel publishing is a necessary survival skill for media conglomerates today, but effects such as news recycling and the concentration of ownership are in conflict with the consumers? availability demands.Purpose: The purpose of this thesis is to, by means of a case study, describe how NT?s multi channel publishing is an expression of media convergence, as well as to study how the news are affected by multi channel publishing.Research procedure: This study is based on three different research methods, observations, text analyses and qualitative interviews.

We are getting smarter. Our knowledge of the world around us is increasing rapidly and our population spend a big portion of their time in school studying it. But art and craft are moving out to give room for more theoretical subjects. Today many of us can not even fix a torn shirt without help. We buy new ones, they are cheap enough.