Sedan den 1 januari 2005 har svenska onoterade koncerner haft möjligheten att välja mellan att redovisa enligt inhemska regler eller internationella standarder utfärdade av International Accounting Standards Board (IASB). En tillämpning av IASB:s standarder innebär möjligheter till att redovisa ett högre resultat men samtidigt ett utökat upplysningskrav i koncernredovisningen. Syftet med denna uppsats är därför att undersöka om onoterade koncernmoderbolag valt att tillämpa IASB:s standarder i sin koncernredovisning samt utreda huruvida faktorerna antal ägare, ägarstruktur, belöningssystem för företagsledningen samt förekomsten av goodwill påverkat valet eller inte. Utifrån befintliga teorier och regelverk har fyra påståenden rörande faktorerna utformats och testats. Resultaten visar på ett svagt intresse för IASB:s standarder då endast tre av 57 företag som besvarat den enkät som sänts ut valt att tillämpa regelverket.

Syftet med föreliggande studie var att studera huruvida intagna på en störrekriminalvårdsanstalt (klass A) i Mellansverige, skiljer sig i personlighetsdragen Samvetsgrannhet, Vänlighet, Extraversion, Emotionell Stabilitet och Öppenhet ijämförelse med två kontrollgrupper. Tidigare forskning har visat att kriminella personer ligger lägre i skalorna (faktorerna) som mäter Samvetsgrannhet och Vänlighet, i jämförelse med ostraffade individer (t.ex., Miller & Lynam, 2001). Den primära hypotesen var följaktligen att söka diskrepans mellan just Samvetsgrannhet och Vänlighet i enlighet med tidigare empiri. Studien genomfördes med ett självskattningsformulär som stödjer sig på en svensk översättning från Goldbergs (1992) International Personality Item Pool (IPIP)beträffande grundläggande personlighetskaraktärer. Studien utgjordes av intagna(n = 46) och två kontrollgrupper bestående av studenter (n = 32) samt vaktpersonal (n = 45) vid en klass A anstalt i Sverige.

International research has shown that through the involvement of the school library and the school librarian in the daily school work with the pupils, the pupil´s learning can be increased and reading comprehensions significantly improved.One purpose of this master`s thesis is to study the school librarian as a brand, representing the school library as well as the school librarian and whether there is a correlation between different comprehensions of the professional role of the school librarian. This is done by examining whether there is a difference between a specific librarian´s own perception of their professional role, compared to the image of the school librarian among teachers and principals working in the same school district and by comparing the profile the school librarian expresses with the image that is conveyed through communications via webpage, written and oral information given on services and competences provided by the school librarian and work carried out by her.A difference of comprehension of the school librarian´s competence and work, could be part of an explanation as to why the correlation between the involvement of school librarians in the school work and the improved learning achievements of the pupils has not resulted in the expected measures, regardless of the investments in school librarians and school libraries. The school librarians´ school identity could be difficult to establish. Whether or not the profiles and images of the professional role are consistent with each other is a much more manageable purpose which could go a long way of explaining the circumstances of the school libraries.That is the reason why we have examined whether the comprehension the school librarians have of themselves corresponds with the idea/ conception/ image conveyed to their surroundings, and with the idea/conception/image encompassed by people in their immediate surroundings..

Civil-military relations ? conditions for cooperationAbstract: Civil-military cooperation is a branch of current interest, both in studies and research. The importance has also increased after the government´s demands in a more developed and efficient coordination of national contribution to international peace support operations. Several studies show that there is a lack of ability to cooperate between different levels of command and other actors. The Swedish tradition of state administration is strong and the responsibility to cooperate lies within the hands of the different authorities.

According to international and national literacy studies (PISA, PIRLS) Swedish boys are inferior to Swedish girls when it comes to reading. There can be numerous reasons to that statement. One is that Swedish teachers require more knowledge about communication as an important component in literacy. In spite of this shortcoming, Swedish girls manage to gain sufficient literacy. Why is that? The aim of this survey was to examine if there were any differences between girls and boys regarding communication skills when they begin in school.The main questions taken in account were:Which differences and/or similarities in communication skills are discernible between boys and girls this particular preschool?How do boys and girls communicate with each other in different room contexts on this particular preschool?           To be able to answer the questions, I adopted observations and audio recordings from children aged five.

The Library of Uppsala University has decided to change their classification system from the Swedish SAB system to the American Dewey Decimal Classification. One of the main reasons for this decison was that Kungliga biblioteket also has made an exchange between these systems. Due to that, the national bibliography of Sweden classifies Swedish documents according to Dewey Decimal Classification and the SAB system is no longer maintained. A transition to Dewey Decimal Classification will enable Swedish librarians to import foreign catalouge posts and classification codes and will provide them with a common standard between their libraries and other libraries due to the use of the same international classification system. It is disputed whether the Dewey Decimal Classification is equally suitable for all subjects.

Utvecklingen av webben har från att vara statisk i sin presentation och förmedling av informationövergått till att vara mycket rikare på funktionalitet och interaktionsmöjligheter. Ajax är ett begreppsom relaterar till en samling tekniker som när de används i kombination ger möjligheten att skapawebbapplikationer som sett till effektivitet och interaktion kan jämföras med lokala applikationer. Igrunden ger Ajax möjlighet till asynkron kommunikation vilket ersätter den traditionellawebbmodellens synkrona beteende. Detta leder till webbapplikationer kan inta en nyinteraktionsform där innehåll inte behöver laddas i form av hela sidor. Webbutvecklare ställsdärmed inför en rad problem när dessa webbapplikationer skall skapas i jämförelse med dentraditionella webbutvecklingen och syftet med denna uppsats är således att kartlägga problem ochproblemområden som finns vid webbutveckling med Ajax.

Lyckeby Starch AB is a farmer-owned company that produces products based on potato starch. In order to increase their production efficiency and their international competitiveness the company is investigating the possibilities of keeping their factories open longer. To achieve this, potato has to be stored for a longer period of time than what is practiced today. Starch potato is usually stored in large piles covered by straw and plastic, either in the field or on the farmyard. The objective was to examine in what way starch yield (starch content*tuber weight) in three different potato varieties was affected by storage in two different types of storage piles. The potato was stored for three months in total and starch content and tuber weight were controlled throughout the period. Stored tubers were also visually examined and prescense of mechanical damage as well as wet rots and dry rots was recorded. Bacteria and fungi were isolated and identified. In general, varietal differences were greater than differences between the storage piles.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

With the collapse of the Soviet Union and the 9/11 attacks, the landscape of the freedom of religion has changed. The issues now facing freedom of religion varies greatly from the issues that the drafters of the universal declaration of human rights faced after World War II.In the light of the new issues that States face in the intersection of religion and societal interest, scholars have criticized the European Court of Human Rights to give too much leeway to the States in determining how the human rights should be implemented, by using the doctrine of margin of appreciation. Critics of the margin of appreciation claim that it is based on culture relativism and that the doctrine undermines the universality of the human rights. In order to decide if the margin of appreciation has indeed led to a relativization of the human rights I compared it to the jurisprudence of the UN Human Rights Committee and its use of the Syracusa principles. My conclusion is that the jurisprudence of the European Court of Human Rights cannot be considered to be based on culture relativism.

People move between countries and establish connections all over the world. This results in a need to solve problems with cross-border inheritances and partitions of joint property. Today these situations are regulated by the countries? own international private law. EU has adopted a constitution that harmonizes rules of jurisdiction and applicable law for inheritances but not the partition of joint property.

The attacks of September 11, 2001 have done more to focus attention on the conjunction of religion and conflict than any other event in recent history. Although much international research has focused since then on the role of Islam, religiously inspired violence is also found in countries as diverse as Thailand, Burma, or Sri Lanka, where Buddhism plays a central role. This paper addresses how these realities are reflected in two Swedish high school textbooks on religion. The thesis calls into question the manner in which Buddhism is presented in schoolbooks as the most probable candidate to be a conflict-free religion.Using Fairclough?s discourse analysis theoretical framework and Hellspong?s structural analysis, the thesis critically examines the relationship between text, the discourse practice in which text is produced and the wider social practices.

I och med att människor runt omkring i världen idag kopplas ihop med hjälp av ny teknik och kommunikationsmedier är det intressant att studera hur konsumenter från ett visst land ser på handel med andra länder på nätet. Denna studie syftar till att skildra vilka faktorer på landsnivå som gör att svenska konsumenter väljer att näthandla en digitalkamera från ett land framför ett annat. Mer specifikt utreder studien svenska konsumenters köpbeteende vid näthandel inom landet och gentemot Polen, Tyskland och USA. Tidigare forskning har visat att tillit har en viktig betydelse vid handel mellan länder och näthandel (Michaelis et al, 2008; Connolly & Bannister, 2008). Därför kopplas landsfaktorerna i studien ihop med en egenkonstruerad tillitsmodell som bygger på tidigare teorier om tillit.

Räckvidden av artikel 82 i EG-fördraget framgår inte tydligt av fördragstexten och en förståelse för dess tillämpningsområde kräver en undersökning av rättspraxis. Uppsatsens syfte är att klargöra tillämpningen av artikel 82 på marknader där ingen dominerande ställning existerar. Förstainstansrättens och EG-domstolens benägenhet att utvidga tillämpningen av artikel 82 har varit sparsam, vilket framgår av antalet fall rörande angränsande marknader. Det senaste målet var T-201/04, Microsoft v Commission, där Förstainstansrätten kunde ha utvecklat Kommissionens resonemang, som för övrigt var mycket djupgående, men nöjde sig med att bekräfta dess beslut. Även i den rättsvetenskapliga litteraturen är behandlingen av området tämligen begränsad, och bunden till målet C-333/94P, Tetra Pak International SA v Commission.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.