Syftet med studien var att studera om attraktiviteten hos en person kan påverka graden av hur moraliskt förkastlig en handling som utförs av personen bedöms vara och huruvida det föreligger någon könsskillnad. Med ett experiment undersöktes 151 studenter på ett medelstort universitet i södra Sverige. Deltagarna tilldelades ett fiktivt moraliskt scenario med ett bifogat foto av antingen en oattraktiv eller en attraktiv person. En kontrollgrupp blev tilldelade samma scenario men utan något foto. Därefter fick deltagarna svara på hur moraliskt förkastlig de upplevde handlingen som beskrevs i scenariot och hur attraktiv de upplevde personen på fotot vara.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This thesis aim to advance the Liberal Integrovernmentalism (LIG) developed byAndrew Moravcsik in order to order to explain how the European Court of Justice (ECJ) can make de facto EU policies diverge from what was originally intended by the Member States. More specifically it describes how the Posting of Workers Directive, Directive 96/71/EC, originally was created to shield certain Member States and their respective systems of regulating the labour market from pressure arising from the posting of workers form low-wage countries inside the EU. However, through a series of cases in the ECJ the de facto policy of the directive has changed and it is now in itself a potential threat against these systems. The Member States now find themselves caught in a ?Joint-Decision Trap?, unable to rectify the situation even though their original agreement has been turned on its head.

The aim of this study is to understand the situation on the Swedish Market for Drugstores and a creation of a new approach to marketing research, based on the thesis? methodological proceeding. With the help of different methodological approaches and different theories the study's purpose will be solved in an uncommon, untraditional way..

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

Introduction: Two women die every hour due to pregnancy and childbirth relatedcomplications in Bangladesh. It is well known that a strong midwifery profession is the key toachieving safer childbirth and it is the right of every woman to have access to a fully trainedmidwife and to a safe delivery. However this is not the case in Bangladesh. Today, theexisting nurse-midwives are not fully utilized for the midwifery services. The profession ismal-distributed, functioning as multi-purpose service provider and are not recognized as aseparate cadre of midwives.

ABSTRACTJuvenile is a phenomena that more or less always has been around in our societies. From a society perspective, a crime is committed if actions that the legislative power of state consider as unacceptable or actions that are punishable. There is no particular explanation to why certain people become criminal; crime can be caused by many different factors at the same time. There are several types of justice. In this essay, it is reparative justice for shoplifting in force, that will be illustrated.The purpose of this essay is to investigate how the shopkeepers experience incidents such as shoplifting or theft in their stores, and how they will react and act if they will be exposed by circumstances like that.

The Swedish Institute is a public agency promoting Swedish interest, national image and confidence around the world. This work attempts to investigate how communication and a process over time influences and effects public diplomacy. The analytic discussion is based on a single case study research of this Institute representing ideas in the international science field of public diplomacy. The theoretical ideas of public diplomacy are placed in a theoretical perspective of social constructivism. The method is qualitative, with excerpts taken from interviews, literature, newspapers, articles, state public reports and social media.

Women today feel that their urban surroundings are unsafe, and because of that they use different strategies to reduce the risk of being exposed to criminal acts towards them. The focus of this study is to develop an understanding of the insecure feeling that women feel and what that feeling might originate from. By using previous research and theories we have been able to incorporate a gender perspective on the study this because the gender role is central to understand women?s feelings of insecurity. The purpose of the study was to develop a deeper understanding of women?s sense of safety and insecurity.The central questions of the study are1.

In this study, my intention has been to examine how the ambiguous concept of corruption is constructed by the press. Emphasizing the media?s representations of the socially constructed and context-specific concept, this work adopts a critical perspective on discourse, together with an approach of conceptual history. Finland has for many years been appointed as one of the least corrupt countries in the world, signing several international conventions against corruption since the 1990s, which in turn has led to an increase in discussion regarding the phenomenon. By conducting a multi-method study, my aim has been to analyse the possible changes in the definition of ?corruption? in the Finnish newspaper Hufvudstadsbladet during the period 2000-2013.

Att behärska två språk och två länders syn på pedagogik är en bra förutsättning om man vill undersöka och jämföra dessa två länders syn på barn med funktionsnedsättning. Syftet med föreliggande uppsats är därmed att belysa hur skolans styrdokument i Sverige och i Ungern formulerar och beskriver barn med funktionsnedsättning. En del av syftet är också att finna likheter och skillnader mellan det svenska och det ungerska styrdokumentet.Som material till ändamålet används den nya svenska Skollagen (2010) och den ungerska Utbildningslagen (1993). Analysen genomfördes med analysverktyget diskursanalys där jag har analyserat språket som beskriver barn med funktionsnedsättning.Resultaten visar att båda skollagarna har en tydlig koppling till de gällande internationella dokumenten där allas lika värde poängteras. Den svenska Skollagen har dessutom en relationell och deltagande syn på funktionsnedsättning medan den ungerska Utbildningslagen, som är 17 år äldre än den svenska lagen, betonar en kompensatorisk och individinriktad syn..

The world gets smaller and smaller and goods, services, people and information are nowadays more and more able to freely cross borders. Half of the Swedish GNP consists of export and almost 70 % of that amount is goods. Because of today?s increasing globalization the Swedish companies are now faced with both new opportunities and threats. Companies with goods which are manufactured in Sweden gets challenged by increased competition from cheap goods produced in other countries and companies can no longer afford to entirely focus on the domestic market.

Det primära syftet med det här examensarbetet är att undersöka hur elever i årskurs sju på The International School of Helsingborg (ISH) ser på olika aspekter av läxor. Syftet med studien är även att granska förhållandet mellan hur eleverna ser på läxor och hur deras lärare uppfattar samma arbetsmetod. Det tredje syftet med min studie är att pröva min hypotes om att arbetet med läxor på skolan inte fungerar optimalt och, med grunden i mitt empiriska material samt med stöd av aktuell forskning, föreslå en föreslå en förbättrad arbetsmetod för årskurs sju på ISH.För att samla in det empiriska materialet som ligger till grund för min analys har jag jobbat med en kvalitativ metod, närmare bestämt intervjuer. Materialet har jag sedan kategoriserat och analyserat med kritisk teori som vetenskapsteoretisk ansats.Resultaten visade att många av både eleverna och lärarna var missnöjda med hur arbetet med läxor fungerade på skolan och att man var öppen för en förändring. Eleverna beskrev sitt missnöje bl.a.