En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.

Denna kvalitativa fallstudie undersöker hur svenskämnet på IB-programmet regleras i styrdokumenten, hur styrdokumenten kan omsättas till undervisningspraktik samt vilka fördelar och nackdelar lärare som undervisar i både IB-svenskan och de nationella svenskkurserna Svenska A och Svenska B upplever med IB-svenskan. Fallstudiens metoder är en hermeneutisk styrdokumentsanalys av IB-svenskans styrdokument i relation till kursplanen för Svenska B, en halvstrukturerad observation av en lektion i IB-svenska och halvstrukturerade intervjuer med de två lärare som undervisar i IB-svenska på den undersökta gymnasieskolan. Som analysverktyg nyttjas ramfaktor- samt frirumsmodellen. De slutsatser som kan dras utifrån fallstudien är att de yttre ramarna för IB-svenskan i form av styrdokumenten är snävare än för kursen Svenska B. Kursplanen, betygssystemet, ?Prescribed Book List?, den tillgängliga tiden, elevunderlaget och gruppstorleken utgör alla ramfaktorer som inskränker lärarnas frirum, både det upplevda och reella, i utformningen av och undervisningen i IB-svenska.

The purpose of this master?s thesis is to investigate the culture for children in the age of 10-12 year-old at the library in a small town and to see if the library and children shared the same view of the libraries missions. We have interviewed 3 groups of 5-7 children at two times. We have also interviewed a children librarian about her opinion of her work and childrenculture. The United Nations Convention on the Rights of the Child works as our theory in this thesis.

With increased globalization more companies are sending their employees abroad in order for the company?s survival on the market. Many studies in the field of International Business describe unsuccessful foreign assignments and the importance of intercultural support regarding expatriation. Due to the fact that company X is an international organization we found an interest in studying how the company handles their expatriation process in Sweden. This became the purpose of our study.

Humanitarian intervention is a concept that generates several problems in our time. The idea of humanitarian intervention concerns the modern norms of sovereignty and noninterventional principals. It also concerns the conventional norm, which declares that states are not allowed to interfere in other states? internal affairs. The use of military force to implement humanitarian intervention is restricted according to international law.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

More and more companies open up facilities and stores in countries all around the world. Entering a new country means a new culture, a new language, different norms and values and new people with a different way of thinking unlike what you are used to. In order to survive and be successful in this new country means that you have to adapt to the new culture and its components you encounter.The purpose of this thesis has been to identify possibilities and barriers in the Middle Eastern culture affecting international clothing companies. Furthermore it has been investigated how these companies must adapt their products and promotion to this culture.In order to obtain relevant data for achieving the purpose of the study interviews and observations was made at three international clothing companies in Tehran, Iran. These were Mango, United Colors of Benetton and adidas.

Algebra in school, - a study on students` algebraic knowledge of the field equations in ninth grade.International (TIMSS) and national mathematics studies detects that Swedish pupils math skills is deteriorating in comparison to other countries. Therefore has the subject of mathematics become one of the school subjects which are becoming increasingly in focus. The government has made a big effort, Matematiklyftet, in mathematics in primary education, 650 million has been invested and the Agency has been tasked to train all current mathematics teachers through peer collegial learning. This effort is the most pervasive in modern times in Sweden.The aim of this study is that we as prospective mathematics teachers want to find our approach to surveys results. By using the Governments? diagnoses, Diamant, student group interviews, teacher interviews and theories in mathematics education, we want to make students' algebraic knowledge of the field equations visible.

AbstractThe aim of this essay is to bring understanding to one of the problems theinternationally adopted in Sweden might face, the identity dilemma. In order to do so, a theory of identity construction, Constructionism, is used. This theory says that the construction of identities is a constantly continuing process, influenced, not only by our own perception of ourselves, but also by how we are viewed and treated by otherpeople.Given this theoretic starting point, an examination of the adoptees? everydayencounters in the Swedish society is made, using an autobiography, a biography, a collection of interviews, and newspaper articles. The result shows that the internationally adopted, although they are Swedish both by mind and by law, experience that they have been, and sometimes still are, confronted with strong attitudes such as racism, prejudice and stereotypes.Furthermore, those who experience the identity dilemma often refer to how they are perceived by ?the others?, or to what the encounters with ? the real? Swedes have been like.

The world is increasingly coalescing, ecologically, economically and culturally. Many problems can no longer be solved within the own state borders and the limitation of the territorial state is obvious. Jürgen Habermas means that a world domestic politic without a world government is what this progress need. Therefore it is important that national interests become less central and the solidarity between people is given priority in international relations. The focus of this thesis is therefore a critical discourse analysis of the current position of the internationalisation of Swedish security and defence policy.

The first of the dual purposes of this work has been to describe the research that has been done regarding the root causes of terrorism and second, using a general causal theory and examining the political dimensions of it, to discuss whether or not general causal theories (grand-theories) are helpful for researchers and policy-makers when reacting to social developments in the form of terrorism. The essay is a qualitative literature analysis and I have based my studies on mostly new books treating root causes of terrorism. I have concentrated on discussing international terrorism and how political dimensions may impact the occurence of this form of political violence. The conclusions I have made is that there is no widespread consensus among researchers and scholars as to what really causes terrorism. Neither can the general model examined in chapter 5 be used to predict when and where terrorism will occur next.

A majority of the payments that are carried out today are executed through the electronic payment systems. Payments that are executed through these systems are administrated by payment service providers, these providers are, in general, banks. In spite of the socio-economic importance of payments and payment intermediation, there is an uncertainty regarding the legal status of payments and payment intermediation. Some describe payment intermediation as transport of means of payments, while some describe it in terms of claims and intermediation of information. There is, in other words, a need for clarification.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

The aim of this study is to look closer at collection development and the use of collection development policies in Swedish public libraries, with the help of a few examples. Through interviews with three librarians in three different public libraries and an analysis of these libraries? collection development policies, the authors try to find out how the creation of collection development policies takes place in these libraries, how these librarians use the policy, how these policies have been followed up and revised, and also to see what the policies of these libraries include. The material of the study suggests that a lot of work is required to write the policies, and that the written policy itself is seldom used by the librarians. The interviewed librarians still find the policies useful because the writing of them gave a detailed understanding of what the collection of the library contains.

International Contract Law presently offers three sets of principles: the UNIDROIT Principles of International Commercial Contracts (the UNIDROIT Principles), the Principles of European Contract Law (the PECL) and the Draft Common Frame of Reference (the DCFR). These sets of principles contain general principles which are intended to serve as model rules. The three sets of principles have been published, but they have not been adopted. The UNIDROIT Principles and the PECL are not meant to be adopted either. There are different opinions as to whether the sets of principles can be considered to be a source of legal status at all.The sets of principles have been referred to in Swedish law.