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.

Our aim is to analyse and discuss Swedish sport federations´ view about talent. We are analysing material, mainly in digital form, with focus on the identification of talents, development of talents and talents in a wider perspective. The first one is about when and how federations identify talents. The second one is about how they work with development of talents, for example, what is the most significant aspect to develop young people to become successful athletes. The third one is about organizations questions, how they work to create an environment that enables Swedish athletes to become great in sports.

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.

This paper aims to describe and discuss psychotherapy in rhetorical terms; in particular how psychotherapists can use their ethos, or person, as a means for convincing the patient, and subsequently discuss how these insights in turn can be useful for other rhetors.Classical rhetoric is commonly associated with one speaker exercising influence on an audience of many, but modern rhetoric is broader, and includes all situations where someone is attempting, by speech or in writing, to affect anyone, including the rhetor himself. With this broader definition, psychotherapy may also be considered a form of rhetoric. Psychotherapy does, however, highlight the aspect of power distribution, in that it is clear that it is up to the patient to determine whether the rhetoric will achieve its purpose or not, that is, if he will be influenced by it. In psychotherapy, it is also important to differentiate between persuading and convincing: for a permanent change to occur in the patient?s thoughts and actions, the deeper, "internal" form of conviction is necessary for change to take place.When attempting to convince an audience, it is important for the speaker to establish a credible ethos, that is, present a trustworthy persona.

A company reconstruction is an alternative procedure, for companies in payment difficulty, to receivership. Those in any kind of relationship with the ailing company ends up in a dif- ficult situation at a company reconstruction, as in any case when someone is in financial difficulties. Not only is there a risk for the providers not to get paid, the costumers are also at risk if the reconstruction company does not fulfil their agreement. These kinds of rela- tionships are controlled by a contractual relationship. Therefore the regulation has to con- tain how to deal with these contracts when the ailing company no longer can fulfil its obli- gations of the contract.

This study is mainly critical-theoretic and explores the theoretic jungle of the concept of intersectionality with the use of Post-colonial and Feminist theories. The purpose of the thesis is also to investigate the concept of intersectionality further by looking upon its practical use as theoretic tool. This is performed in a discourse analysis of two programs developed by Swedish Liberal Party autumn of 2005. Another purpose is to discuss the multiculturalist dilemma as well as the phenomenon of a hegemonic western Feminism. One conclusion of this thesis is that the use of intersectionality is not unproblematic.

This Bachelor Thesis in the area of Computer Science and Work Science describes the process of design and development of an IT-tool between the municipality of Ron-neby and TietoEnator a development and consultancy firm, the Gothenburg office. The thesis focuses mainly on the cooperation between the consultant designer and the local municipal. Through cooperation, the organisation is incorporated into the tool and the tool is incorporated into the organisation. Concepts that are central in this thesis are design, cooperation and tailoring. A question raised is, if distance work and extensive cooperation might be a good way of working in the process of design and development, when the organisation is being incorporated into the tool.

ABSTRACTBackground: People with colorectal cancer undergoing rectum amputation get a permanent colostomy, which affects the social life. It may be valuable for health care what these people experience living with colostomy in order to provide the greatest possible support. Objective: The aim of this study is to describe how people who received a colostomy experience their daily lives and the support they have received from the health services.Method: Qualitative interview study with six people, with a descriptive phenomenological approach.Results: The analysis of the interviews about how it's like to live with a colostomy resulted in three themes: 1) Living with a colostomy gives an uncertainty that affect the social life, 2) Physical and psychological impact of getting a colostomy and 3) Support for health care and relatives.Conclusion: Subjects had a positive attitude towards life, which contributed to that they could adjust to living with a colostomy and feel a meaningfulness of life. The study shows that all the interviewed people overall were satisfied with the information provided by the healthcare personnel. It was good with both oral and written information and very appreciated with repeated information. One aspect that could be improved was the information given aboute the closure of anus during surgery and the following complications.

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.

Bishop Alois Hudal is a man who is often mentioned when the relationship between the Vatican and the national socialistic Germany of 1933-1945 is discussed. In these cases he is usually presented as a Nazi and sometimes even called ?the brown Bishop?. One of the contributing factors for this infamous title, perhaps the most contributing, is the Bishops book Die Grundlagen des Nationalsozialismus. National Socialism is a Weltanschauung with a certain set of doctrines that is hard, or rather impossible, to combine with any other Weltanschauung, whether it is a philosophical or a religious one.

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.