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.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

This bachelor thesis is studying the INTERREG cooperation between Denmark and Germany, and if there has been a change to the organization and the individual conditions due to the Danish regional reform in 2007. The research method used is semi-structured interviews and the participants are a mixture of politicians and civil servants. The study is based on two themes, change in work routines and cooperation, and change in visions and targets.The participants have experienced change, both positive and negative, in work routines and cooperation and to a lesser extent in visions and targets. Preparation is the key to success and makes the transition much easier, which has been the case for Denmark. Other mentioned aspects are more work due to more complicated applications, and that the politicians so far lack a regional perspective and tend to stick to the local.

AbstractThe opinions about the European Union vary considerably between the member states. There are likely several reasons of this, the following study examines one that ought to play a major role. This study examines the idea that media affects the public opinion. According to the theory of Framing media can not only tell us what to think about, media also has the power to influence how we think about the matter. ?Framing: Toward Clarification of a fractured paradigm? by Robert M.

women. The womens social movements for emancipation and equality within marriage created both freedom and anxiety among the population. A Swedish suffragette, Ellen Key was in the forefront to form opinions that reached the population. In addition, she also became a friend to the Swedish journalist and writer Hjalmar Soderberg. In this way, Key influenced Soderbergs social knowledge and writing.

With the expansion onto the international market almost a decade ago, Swedish energy corporation Vattenfall began it's breaking and burning of coal on German soil. Criticism aimed at Vattenfall peaked in the mid 2000s with the revelation of large quantities of carbon dioxide emissions and the re-location of villages and graveyards in German states Brandenburg and Saxony. The purpose of this thesis is to show where the responsibility for these activities lie. By analyzing the history of, and the political debate surrounding, Vattenfall, I will show that the prevailing policies of right- as well as left-wing parties in the 20th century were all, regarding this matter, market oriented. I will also show that these market promoting policies made possible a situation where the transparancy of, and state control over, Vattenfall were close to eliminated.

In this thesis I will examine Willy Brandt's new Ostpolitik with the help of Robert Putnam's analytical framework of two-level games perspective and the theory of social constructivism. Firstly, I will briefly set out the development of Germany's history before it was divided into the Federal Republic of Germany and German Democratic Republic in 1949. After that I present West Germany's foreign policy from 1949 to 1969 in order to show how Willy Brandt continued and broke with different foreign policy doctrines. Finally, I want to illustrate his new Ostpolitik and the international and domestic factors, which contributed to its realisation. The main question of this essay is: How significant were the changes of the West German society for the realisation of the new Ostpolitik from 1969 to 1973? One of the most important findings in this essay is that on the one hand that many West Germans had accepted that their country was divided and on the other hand that many groups in the society such as the significant newspaper Die Zeit and intellectuals supported the new Ostpolitik.

Both the German and the Nordic power markets are seeing dramatically changed conditions due to an ongoing process of expanding the share of renewable production in the systems. For the German part this comes from heavy subsidies which have led to an explosive development in installed capacity of photovoltaic and wind based production. After the Fukushima incident it has been decided to shut down all Germanys nuclear plants. This capacity drop is however not of the same magnitude as the increase in renewables, but will impact the stability of the power system. The Nordic power system which already has a surplus of power sees an even further increase, coming mainly from construction of new nuclear plants in Finland and a general increase in wind farms.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

The purpose of this Master thesis is to compare the perception and significance of reference work in two countries, Sweden and Germany. This will be achieved by means of a literature review of previous research literature and public documents and a content analysis of articles from two library journals.A first step was to examine the historical development of reference work in the selected countries. In connection with this there proved to be distinct phases in the discussion regarding reference work. These phases with their specific discourses, themes and emphases reflected and thus later were confirmed in the second part of the study.The results show that despite some similarities there are also quite a few differences in how reference work is perceived in both countries. For Sweden, the idea of reference work was introduced relatively early.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design, 22,5 hp, 2014.

Reading old handwritten documents can be a real challenge for genealogists, especially as some documents in Sweden are written in the old German alphabet that is not used today. Much research has been done on how to enable computers to read old handwritten documents, but computers have so far not reached the level of reading that expert humans have. The focus seems to be on the computers reading the document with or without the help of human experts, with the aim of making the documents available in easily read form. I have, however, not found any research on how computers can help non-expert humans trying to read handwritten documents. In this project I have focused especially on beginning genealogists as reading gets easier with practice, and you need the help more in the beginning. By conducting interviews and observations with genealogists I established that reading is an issue and that there are many factors involved that make it difficult to read.

Unjustified enrichment is used as legal basis when a part claims compensation. Unjustified enrichment can be illustrated as: (A) made a profit on someone else?s loss (B) and if the profit is"unjustified"and has"no legal basis"it shall be returned, which then make it possible for B to claim compensation from A referring to the profit. B has in this case lost something that he owns. To be able to claim A for compensation must the loss of B also be a benefit for A.

The building sector accounted for around a fourth of the total energy usage in Sweden in year 2010 (Energimyndigheten, 2012). Therefore it has become very interesting to achieve a lower energy usage in residential buildings. One way to achieve that is to build so called passive houses. By being very well insulated and have low leakage through the walls, they can reduce the energy usage for heating with a substantial amount. The first passive house was built during the 90?s in Germany; and in Sweden the first passive house was built in Gothenburg 2001.