Through trading with countries that have a relative aboundant supply of labor, Sweden changes it's effective supply of labor, in a Factor Content perspective. This essay does two Factor Content analyses, one for year 1995 and one for 2000. The first comparison of these analyses shows that Sweden exports about 27 600 labor-years more year 2000 than 1995. However, since Factor Content analysis arguably underestimates the imported labor, some assumptions are made in order to correct for this. This correction has great importance for the final analysis.

Vid ett möte i Lissabon år 2000 bestämdes att det fanns behov av att öka jämförbarheten mellan företags årsredovisningar i olika länder. Detta skulle åstadkommas genom att företag inom EU skulle bli tvungna att följa samma redovisningsstandarder vid upprättande av sina årsredovisningar. Som följd av detta blev IFRS/IAS(International Financial Reporting Standards/International Accounting Standards) år 2005 tvingande för alla börsnoteradeföretag i Sverige. I denna uppsats har vi valt att studera en del i denna standard nämligen IAS 24, Upplysningar om närstående.Med en närstående relation menas en part som, direkt eller indirekt, har betydande eller bestämmande inflytande över ett företag. Med detta menas att parten kan påverka ett företags finansiella och operativa strategier.

The Swedish security policy has changed from stressing neutrality to embrace co-operation within the EU and other organisations. New threats like terrorism, boarder-crossing criminality and natural disasters require new ways to deal with this type of problems to protect the society. Since the beginning of 21st century the high Russian economic growth has made it possible for the country to play an increasingly role as a superpower on the international political stage. In the same time the democratic development has been replaced by an autocratic rule which has obstructed the Russian- European relations. From a Swedish security policy view the Russian political development is of importance and the picture of Russian as a threat has changed from 1996 to 2008/09.

This study is part of an international project, The Third Wave Project. The project aims to conductstudies with students of different cultures to see what they value as important in mathematics andmathematics learning. Part of the project involves carrying out a survey, the WIFI study. The WiFistudyaims to examine values of mathematics teaching that may affect student learning. The valuesthat are examined in this study are based on the mathematical values which are described by Bishop(1991).

Bakgrund och problem: EU Kommissionen har under flera år arbetat med att förenkla och harmonisera redovisningsreglerna för små och medelstora företag. En harmoniserad redovisning är dock inte oproblematisk och forskning inom ämnet av framförallt Nobes & Parker (2006), presenterar en rad orsaker till skillnader i länders redovisningssystem som hindrar harmonisering. Vidare har tidigare studier av bland annat Durocher m.fl. (2007), Sutton (1984), Saemann (1999), Hill, Shelton & Stevens (2002), Watts & Zimmerman (1978), undersökt vilka intressentgrupper som är med och påverkar i processen att upprätta redovisningsstandarder. Exempelvis kan nämnas paradoxen att användare, vilkas behov den finansiella redovisningens ska uppfylla, inte är särskilt aktiva i processen.

In the expansion rate of the national as well as the international market, the importance of trademark has been given a central matter. The definition of what can be considered a trademark has been widened. Today?s trademark law defines a trademark as something that can be graphically reproduced. Trademarks can there for contain names, words, numbers, letters or the shape of the goods itself or the packaging.

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

During 2001-2002 a prototype, IMIS (Integrated Mobile Information System) was developed at BTH (Blekinge University of Technology) to demonstrate how mobile IT-systems can be used in healthcare. The prototype was based on the activity theory of Engeström. An ongoing project started in spring 2003. The purpose of the project is further development of IMIS with special focus in the diabetes healthcare. Participants in the project are scientists and students at BTH, ALMI Företagspartner, Blekinge FoU-enhet, Barndiabetesförbundet Blekinge, Blekinge Diabetesförening, Vårdcentralen Ronneby and Vårdcentralen Sölvesborg.

Sweden introduced a development assistance policy in 1952 and thirteen years later Sida, Swedish International Development Cooperation Agency started, in 1965. But in 1995, five separate development assistance authorities came together and established the new Sida as it is today. Sida is Sweden?s representative in the development assistance policy field and they work through projects that have to be presented through a Country Strategy Process (CSP). The aim of this paper is to point out Sida?s perspective on the conducted development assistance policy and what guide lines that are followed.

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.

International studies show that literacy skills have deteriorated among Swedish students. Empirical evidence states that before being able to learn to read it is important to have phonological awareness. From this perspective, an intervention study was launched to examine whether pupils´ phonological awareness could be enhanced through the work of a special model during a limited time. The aim of the study is to investigate whether six pupils in preschool develop phonological awareness based on Bornholmsmodellen during a limited period of time. The control group was made up of the remaining pupils in the preschool class.

AbstractGlobalisation has lead to changes on many levels of our society; -industrial, technological, and corporate to name a few. This is an ongoing process which affects the society we live in today. The process is affecting the working-conditions for everyone through the changes of the relations on the working market. The unions have enjoyed a very special role in Sweden for a long time, but that role is now affected by these changes. The relationship between state and unions is changing, and the unions? influence in politics is decreasing.

Ur ett marknads- och kulturperspektiv, utforska vilken exportstrategi företaget Ultra Tan bör använda sig av för att öka sin försäljning på marknaden i Förenade Arabemiraten.Uppsatsen är en kvalitativ fallstudie där vi utfört intervjuer med ett huvudföretag och andra svenska företag inom den aktuella sektorn som agerar på marknaden i Förenade Arabemiraten. I arbetet ingår huvudföretaget Ultra Tan och andra svenska hälso och kosmetikföretag som agerar på marknaden i Förenade Arabemiraten.De teoriområden vår uppsats utgår ifrån är huvudsakligen tillvägagångssätt vid utlandsetableringar, kulturella skillnader mellan västerländska och muslimska länder.Empirin utgör en sammanställning av svaren från de intervjuade företagen i fråga, samt sekundär data.Vi rekommenderar Ultra Tan att ta upp kontakten med Madi international och inleda direkt försäljning genom denna externa distributör..

The purpose of this essay was to study the family situation in connection to the absence of one parent due to participation in international peacekeeping and peace enforcement operations. Focus was on the temporarily absent parent's point of view. The study was based on five interviews with parents shortly after their returning home. The main questions has been how the parent described the child-parent relationship before, during and after the absence; the children's experience during this time according to the parent and the family's adjusting to and coping with the situation. Conclusions made from the study show that with a good stabile child-parent relationship and good parenting skills of both parents the families in this study were successful in coping with the situation.

The aim of this Masters thesis is, with an exploratory stand, to examine the thoughts regarding gender perspective at childrens library service that are expressed from childrens librarians as well as the staff in administrative management. The purpose of the study is to generate ideas for further research and discussion regarding a gender perspective on the childrens library service. A total of eight interviews have been carried out. Three persons at the administrative level and five childrens librarians were interviewed. We also have examined if a gender perspective is expressed in the control documents, from international level to a local level, which the libraries could use when developing and planning their work.