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694 Uppsatser om Going concern-varning - Sida 32 av 47

Ont begär : horsbrotten i Fryksdals härad och Jösse härad i Värmland under mitten av 1600-talet

The 17th century was a time of change in Sweden. During the century many of the Swedish laws were altered. In the beginning of the 17th century this alteration resulted in a more severe sentence for most of the committed crimes, but a mitigation of the sentence for some of those crimes was effected in the middle of the 17th century. The aim of this study is to see how two local courts in the judicial system during the mid 17th century in Sweden treated adultery, and those who committed the crime against the background of what the law regarding adultery stipulated. The source material used are court records from Fryksdals hundred and Jösse hundred in western Sweden, and laws regarding adultery during the 17th century.This research shows that the laws regarding adultery were in themselves not gender specific, and their main concern was the marital status of those involved.

KYRKLIGT KULTURARV I BEREDSKAPSPLANERING Logistik, roller och urval

With the political situation that prevails in the world, the need for contingency planning for the ecclesiastical heritage has become actualized with the aim of protecting the churches and their assets in war and armed conflicts. In accordance with Kulturmilj?lagen (SFS 1988:950) chapter 4 ? 15a, the Church of Sweden and its organizational parts are responsible for ensuring that contingency plans for the ecclesiastical heritage are established. In the legal statutes, it is not clear how this is to be carried out, who is responsible for all practical aspects or what is to be protected, something that creates gaps of knowledge regarding logistics, roles and selection. This means that there is currently a lack of principles and practice around the protection of the ecclesiastical cultural heritage, as contingency planning for cultural heritage is a fairly new phenomenon that has not been practiced in times of peace.

"Killar kommer alltid vara bättre, så är livet att vara tjej" : En kvalitativ undersökning om kvinnors plats inom sporterna snowboard och freeskiing

For some time researcher has focused their interest on how women are being treated in sports and what impact it has on the development of the sports movement. Researchers in the field have tried to clarify where the problem lies, if it is gender or sex. Are the differences between the sexes caused by how society portrays women or because women and men are built for different purposes. This research paper studied how women in the sports of snowboarding and freeskiing perceived their possibilities to practice their own sports. Furthermore, the study tried to answer if the problems are originated from the culture of the sports, what the possibilities and opportunities women had to make ?it? and what women think is the reason why there are so few female athletes in their sports.

Språkutveckling i förskolan

Arbetets syfte är att undersöka vad ett avgränsat urval pedagoger verksamma inom förskolan berättar om språkutveckling. Undersökningens fokus ligger på de villkor och arbetssätt pedagogerna beskriver som signifikanta för gynnsam språkutveckling. Det empiriska materialet som undersökningen bygger på har samlats in genom öppna intervjuer som sedan transkriberats. Ett för studien relevant urval av teoretiska perspektiv och tidigare forskning har använts för att analysera och problematisera kategoriseringar av intervjumaterialet. Arbetet visar att språkutveckling kan förstås i termer av en betydelsefull dialog med barnet och dess hem som kännetecknas av ett tryggt men utmanande förhållningssätt där tid i förskolans kontext utgör ett mångfacetterat och komplext villkor för kvalitén i den språkliga utvecklingen.

Sveriges CFC-reglering : En anpassning till EG-rätten

The Swedish CFC rules imply a taxation of Swedish partners of foreign legal persons subject to low income tax, which is based on a fictitious distribution. Thus, tax is levied even if the dividend has not been paid to the shareholder. The aim of the Swedish CFC legislation, which was put into force in 1990, was to prevent tax evasion and to protect the Swedish tax base. The reason was that the foreign exchange control was abolished, which made investments in foreign countries possible for Swedish companies. A CFC legislation was considered necessary for Sweden in order not to lose tax revenues.The legislation was strengthened on January 1st 2004 as a consequence of the abolished taxation of capital income of commercial shares.

Djupströbädd -bra för miljö och djur?

Deep litter is a system for animals kept in separate stalls, loafing and bedding in wind shelters. The litter can consist of different bedding, like straw and peat. The system is allowed to build over and to ensure optimal proportions it is necessary to add new straw regularly and to have good conditions. Important conditions are aerobic state, humidity, amount of organic substance and acceptable temperatures in the litter. The micro organisms are depending on temperature for their living conditions and to get the bottom layer in the litter to start burning.

Zoonotic respiratory infections and great ape conservation - an emerging challenge

The conservation of great apes faces many challenges, one of which is the threat of infectious disease outbreaks. Zoonotic transmission of respiratory diseases from humans to wild great apes has recently been confirmed. Since respiratory disease is one of the major causes of death in both gorillas and chimpanzees, this gives reason for major concern. Little is known about the risks of disease transmission from humans to great apes in natural environments, and there is a need for systematic risk evaluation. Researchers, conservation staff and tourists spend time in very close proximity of wild great apes, sometimes during long time periods, which poses a potential risk of disease spillover. However, the presence of researchers and tourists has been shown to decrease the risk of poaching, making the matter increasingly complex.

Riktlinjer för implementering av ISO 17799

An ongoing concern within the Intellectual Technological world is the issue of security. There are severe consequences if someone without permission searches a computer for secret information that was left unlocked. In order to prevent this situation from occurring, rules about password lengths or employees bringing personal flash drives into the company should be created and followed.As Internet become a worldwide phenomenon, the use of information technology is growing more than ever. With more use and accessibility to Internet, new threats against companies have also emerged. This report brings up the main issues that a company needs to regulate today.The standard for regulations and proposals for IT-security comes in a document called ISO 17799 and very complicated for those who are not experts in the field.

Förskolepedagogers uppfattningar om leken som redskap för barns språkutveckling : en observations- och intervjustudie

The value of a good reputation for organizations is increasing today as consumers and citizens become more aware of brands. If a crisis hits an organization, there is now more to lose than before concerning reputation. Therefore the organization?s communication strategies must be developed to sustain the organization?s reputation during and after a crisis.In the field of crisis communication there are two distinguished theories which concern what an organization with help from crisis communication should do to undergo a crisis without losing its reputation. These theories are image repair theory and situational crisis communication theory (SCCT).

Porrkomplexxxt! - En kvalitativ studie om ungdomars syn på pornografi

The aim of this study has been to investigate Swedish youth?s conceptions about pornography and sexuality through a gender and power perspective. The questions of issue were the following: 1. Does youth reflect about gender and sexuality concerning pornography? a) Does any norms appear concerning consumption of pornography and sexuality?b) Is any kind of power structure related to gender recognized concerning pornography? c) Does youth think that pornography effects the conception of gender and sexuality? If so, how?2. Are there any differences between how girls and boys reflect about the questions of issue above?The used research method has been qualitative individual semi-structured interviews with eight students totally, four girls and four boys, all in the ages of 16-18. The study has a hermeneutical and abductive approach.The result shows that the respondents recognize both positive and negative influences from pornography.

Presence of Japanese Encephalitis virus vectors in Can Tho City

Japanese encephalitis virus (JEV) is a significant vector-borne zoonotic pathogen, causing devastating encephalitis in humans. Its geographical range includes a majority of Asian countries and has also been recognized in some western Pacific areas. The main vectors of JEV are mosquitoes belonging to the genus Culex. Birds and pigs function as hosts and virus amplifiers, whereas humans are accidental hosts. Japanese encephalitis is commonly regarded as a rural disease.

-Villkorligt välkomna- En kvantitativ studie av civila integrationspolicys inverkan på immigrationen av icke EU-medborgare i Västeuropa

As scholars argue, there has been a rapid diffusion of civic integration policies in Western Europe the last decade. In the light of the debate about the extent of civic integration policies, recent studies have shown that the diffusion is limited to certain countries. Despite a flurry of literature based on civic integration policies, attention drawn to the implication of these policies has been quite inferior. This paper tries to examine what civic integration policies means in relation to immigration. Are civic integration policies used as an informal tool for the purpose of limiting certain groups of immigrants? I argue in this paper that the conditional factor in the civic integration policies creates a barrier for affected immigrants and their possibilities to gain long term residence.

Skillnader mellan Swedish GAAP och US GAAP : väsentlighetsbegreppet och justeringsposter

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.

Welfare impact of social breeding value and straw for growing-finishing pigs

Animal welfare is of increasing concern in present society. In commercial pig farming, animal welfare problems are common. One of the causes for these problems is the barren environment in which pigs are housed, which can cause oral manipulation of pen mates. Providing straw might be one solution to this problem. Another solution could be reached through genetic selection.

Relationsmarknadsföring : En fallstudie av reklambyråer

AbstractThe development of new economies from the industrial revolution to the information society of today has led to an increase in goods, services and information technology. It has also affected the way that organizations are formed and shown that organizations transform more and more into networks. This has left an impact on the concept of marketing and an increase in the handling of internal relations within companies. The marketing concept has developed from the 4P:s, price, place, product and promotion, to relations marketing as a new perspective.This study focuses on a description of relations marketing in medium - sized advertising agencies. The advertising business has a long history of close customer relations and advertising agencies strongly depend on new customers.

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