Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

In this thesis I will discuss how US respectively EU general international security policies are formed with the scientific theories Rational Choice and Cognitive theory in mind. I?ll discuss how come US tends to go towards a more sanction orientated strategy while European Union seems to prefer a dialog and diplomatic problem solving strategy. I?ll exemplify respective security strategy through the qualitative cases study of Iran and analyse why they have taken different cores of action while trying to solve the problem with Iran's alleged nuclear weapon.

ABSTRACT The main purpose of IT security policies is to protect companies against intrusion and unwanted spread of information. Statistics show that IT related crimes tend to increase and because of that it is important, from the company?s side of view, to be well prepared. The IT security policy is an important part of that preparation. A lot of the crimes related to IT can be deduced indirectly to employees at the companies where the crime takes place.

The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.

The purpose with this essay is to compare two classes in an international school during their mathematic lesson. The international school offers education to their pupils in two languages; in Swedish and in English. Through this study I want to find out how teachers are working with language and communication during school hours. I will compare the work of two teachers and two classes to find out the differences and similarities between their work methods concerning language and communication during mathematic lessons.The main questions for the essay:How do the teachers work with language and communication in this school during the mathematic lessons?What similarities and differences are there between the two teachers in matter of methods of working with language and communication during the mathematic lessons?The research is based on interviews with the teachers and also on observations in the classroom during mathematic lessons.

The Security Council?s resolution 1325 addressed the major negative impact that armed conflict has on women and children. This in turn complicates the Council?s work on maintaining international peace and security. The resolution therefore highlights women?s rights as participants in peace- and conflict processes.

The purpose of our essay is to investigate the social services work for youth with hazardous behavior. To aquire relevant information we decided to us the qualitative method. We made five interviews with social workers from different sections to get a full view of the situation. The main conclutions we came up with is the importance of the family structure, and a safe home environment with good values. Another important part is a daily meaningful occupation, for the main part in this age it is school attendance.

För att undersöka eventuella skillnader mellan vilka matematiska kompetenser som prövas på IB-programmet och svenska nationella program har en analys av matematikuppgifter från de olika programmen genomförts. På IB-programmet har uppgifter från final exam i mathematical studiesstandard level gjorts och från de svenska en analys av uppgifter från nationella prov i matematik B och C. Analysen har genomförts med hjälp av kompetensramverk framtaget av Palm et al. (2004). Med hjälp av kompetensramverket har nyckelord och uppgiftstyper för de olika kompetenserna tagits fram för att kategorisera in uppgifter till en kompetens som är kärnan i uppgiften.

In the past years the traditional donors of development assistance have been increasingly aware of changes in the donor landscape. This as emerging economies like China and India has undergone a transition from recieving aid to becoming emerging donors. By identifying and comparing ideas, beliefs and interests pursued using foreign aid between so called emerging and traditional donors, the greater purpose of this thesis is to take a closer look at the alleged changes in the world order. The starting point is Goldstein & Keohanes framework of the impact of ideas and interests in foreign policy and the one of K.J Holsti about institutions as markers metrics of change. The results show that there is no vast difference in interests but a detectable difference in the ideas behind foreign aid.

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

The essay investigates juvenile offenders experiences of the sanction ?ungdomstjänst? and how it may change attitudes towards committing criminal acts. The essay introduces qualitative interviews with four juvenile offenders, which have all executed ?ungdomstjänst?. The juveniles experiences of features that can be a part of the attitude change have been analyzed with a model of the motivation process, called ?Fyra F?, and four elements of persuading, which can affect an attitude change.

This thesis is concerned with investigating the Roma, a group that is left out in most of the territory bound theories. The theoretical purposes are to develop theories that increase the understanding for the Roma as a diasporic nation without state and the advocacy networks they are organised in. The main empirical purpose has been to study two organisations as cases and how they position themselves against the European Union concerning identity politics. The two organisations are European Roma Rights Centre (ERRC) and Dzeno. They are a part of the same network that works on different levels with the rights of Roma.

Problem area of this Bachelor thesis is the mental illness of internationally adopted at the age of 16-26. Our study focuses on a compilation of previous results from positivistic researches in the first question formulation. In the second and third question formulations a narrative text analysis, through hermeneutically interpret risk and prevention factors, is carried out for the life of internationally adopted that can lead to mental health/illness and how they apprehend to be adoptees. The purpose is to get a comprehensive understanding at individual, group and society's view of their lives. Further intention is to interpret the material for possible approach angles on further research.

This study reflects on the swedish model and the models future. The swedish modelmeans that legisilation acts with the collective agreements . The wage issue is notregulated by law instead it is managed by the social partners in the form of collectiveagreements. In 2008, a report was presented by the Commission on a joint regulation ofthe minimum wage for all EU countries. The issue has become increasinglycontroversial and was especially disccused for the election of candidates to theEuropean Parlament last spring.

The purpose of the study is to investigate how much interest media has shown selected topics in the corporate governance systems in Germany and Sweden. The four selected aspects are: ownership structure, employee representation on the boards, disclosure of board members? compensation and female directors on the boards. The reasons for and consequences of the similarities and differences will also be discussed. The German and Swedish corporate governance systems construct the key basis of the study, emphasised on the four chosen aspects.