This study's main aim is to contribute with an insight regarding how employees of the Swedish International Development Cooperation Agency (Sida) experience religion as a component of development work in religious contexts. The study focuses on whether or not religion is given enough space within Sida's development work and if the policies of Sida are enough to cover the needs in religious contexts. To answer these questions we have interviewed six employees of Sida which holds experiences of development work in religious contexts. The results show a lack of knowledge and encouragement of these questions within Sida and that the interviewees experience religion as a complex concept. The study also shows that the interviewees find policies, methods and tools within Sida as inadequate to cover the needs of religion in development work.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

The background to this thesis is that we know very little about lesbian and bisexual women's sexual health in Sweden, particularly in relation to sexually transmitted infections (STI) and their transmissions. An internet-based questionnaire with self-selected participants targeted to the group WSW (Women who have Sex with Women) has been implemented. An international survey on the subject shows that the WSW has sexually transmitted infections. This is also in line with the results in this study. The most common sexually transmitted infection in the survey is chlamydia which 12.3 percent have had.

Abstract Title: What factors influence a company's choice of accounting rules?Subject/Course: Business Administration -Bachelor thesis Supervisor: Charlotte HemmingsonBackground: Throughout time several of accounting scandals have been discovered, which has increased the demands and requirements of accounting standards. To ensure that the information companies share in their annual reports will be reliable and useful for its users, it is required that certain regulations are in place to ensure that they are established correctly based on laws and regulations. On the first of January 2014, new rules regarding the preparation of the financial reports were established in Sweden. In other words, new rules were introduced by Bokföringsnämnden regarding category 2 and category 3 accounting rules.Problem: The companies had to make their choice between the two different accounting rules.

The aim of this study was to survey the labelling of drinks with pronounced healthbenefits found on the Swedish market today and to evaluate whether they are inaccordance to EU and national regulations or not. Especially the nutrition and healthclaims were looked into. This study shows that there are several drinks with claimedhealth effects being sold today. The process of approaching full functioningregulations in the EU on nutrition and health claims is proceeding slowly. A snapshotof today??s market of drinks with pronounced health effects shows that there aremultiple cases of misleading statements and interfering labelling on the products.Often it concerns nutritional labelling or health claims.

The purpose of this study is to analyze how the parties (USA, Great Britain, UN and the European Union) legitimize their intervention in Bosnia-Herzegovina as seen from without the conceptions of sovereignty and intervention. USA and the UN have legitimized their intervention on security reasons. The American president, George W. Bush, claimed that democracies never engage in war with each other and that democracies were prosperous just because they were democracies. According to the president, that is why it is important to democratise the whole Balkan region to protect the international community from terrorism which grows in unstable and undemocratic states.

Many companies sometimes affects that a competitive company pulls use for their trademark or their products in his advertising. It can for instance be that the company uses alike symbols or features and on so ways fields a free ride on another companies good reputation. This procedure is called reputation parasitism and settles in the marketing act, 8 a § comparative advertising. You can also condemn after the marketing acts 4 § general requirement which?s says, ?marketing must be compatible with good marketing practice? which also agrees with international chamber of commerce.

Syftet med denna uppsats är att undersöka och problematisera den ideale medborgaren i Lgr11 och Making the PYP happen: A curriculum framework for international primary education (2009). En kvalitativ textanalys av de båda läroplanerna har genomförts för att undersöka karakteristiska drag och färdigheter hos den ideale medborgaren, samt bakomliggande filosofier och begränsningar.De två läroplanerna och deras medborgarideal är på många sätt väldigt lika varandra, men de olika påverkansfaktorerna leder dem till olika uttryck av deras demokratiska grundtanke. Analysen visar att de båda läroplanerna ligger i linje med den internationella läroplansutvecklingen vad gäller sitt demokratiska medborgarskapsideal, men att Making the PYP happen: A curriculum framework for international primary education (2009) påvisar en mer konsekvent och aktiv tolkning av den demokratiska medborgaren. De två läroplanerna är grundade i olika pedagogiker och läroplanskoder, något som påverkar elevens relation till stoffet och därmed även beskrivningen av den ideale medborgaren. Som andra läroplaner är de formulerade på ett särskilt sätt av särskilda anledningar, något som kräver en medveten hållning hos de lärare som vill utbilda demokratiska och källkritiska medborgare ? i enlighet med läroplanen!.

How does the recent wave of preferential trading arrangements affect, the incentives for further trade liberalization of member states, and the possibility of obtaining global free trade? And are there any differences in this aspect between custom unions and other forms of preferential trading arrangements? These questions are well debated and have divided international trade researchers into two camps, one in favour for preferential trading arrangements and the other side against them. I have used well acknowledged researchers in the area of international trade theory to make a literature study of the above mentioned key elements in the debate. When comparing the two sides I have focused mainly on their differences, assumptions and results. I have come to the conclusion that there is nothing to be alarmed by of the wave of regionalism that?s occurring in the world today, but caution should be applied and more research in this area is necessary before any certain conclusions can be drawn.

Syftet med denna uppsats är att undersöka och problematisera den ideale medborgaren i Lgr11 och Making the PYP happen: A curriculum framework for international primary education (2009). En kvalitativ textanalys av de båda läroplanerna har genomförts för att undersöka karakteristiska drag och färdigheter hos den ideale medborgaren, samt bakomliggande filosofier och begränsningar.De två läroplanerna och deras medborgarideal är på många sätt väldigt lika varandra, men de olika påverkansfaktorerna leder dem till olika uttryck av deras demokratiska grundtanke. Analysen visar att de båda läroplanerna ligger i linje med den internationella läroplansutvecklingen vad gäller sitt demokratiska medborgarskapsideal, men att Making the PYP happen: A curriculum framework for international primary education (2009) påvisar en mer konsekvent och aktiv tolkning av den demokratiska medborgaren. De två läroplanerna är grundade i olika pedagogiker och läroplanskoder, något som påverkar elevens relation till stoffet och därmed även beskrivningen av den ideale medborgaren. Som andra läroplaner är de formulerade på ett särskilt sätt av särskilda anledningar, något som kräver en medveten hållning hos de lärare som vill utbilda demokratiska och källkritiska medborgare ? i enlighet med läroplanen!.

Swedish childcare has undergone radical changes in the last 15 to 20 years. It has evolved from kindergarten to pre-school, in other words, gone from simple childcare to an active learning environment with the child as the center. Official documents, such as the pre-school curriculum and other guide documents, define the role and work ethics of the pre-school teacher. In my thesis I argue that it is essential to have an ongoing and continuous discussion at pre-schools on the practical applications of these frameworks and ambitious goals.What do you do when you simply cannot give every child the individual time they should have according to rules and regulations? How do you stay an active and present pedagogue in today?s pre-school with large classes and heavy workloads? How do you establish a common professional work ethics within a pre-school so that all children are treated equally? In my scientific essay, I examine these issues based on a real-life situation: Ellen in the hallway.A pedagogue must continuously make balanced decisions based on rules and regulations, on life- and work experience which, in many cases, contradict each other.

This thesis has been performed at International Aluminum Casting AB in Eskilstuna,Sweden.International Aluminum Casting is currently working with a number of improvementsin their production in order to achieve their vision of being the leading aluminum foundry in Sweden. As a step in their improvement efforts, focus was directed ondeveloping the company's fixtures for machining.Efforts were focused on two main objectives: to develop a complete proposal on afixture which leads to a more rational use of an assigned part and also form general design advice for development of fixtures in the future.During the work progress, discussions have been made with experts at International Aluminum Casting within the field of fixture design. The objective was to obtain sufficient knowledge about the underlying problems with the current fixture for the part. At this stage of the thesis, a number of essential criteria for fixture design were produced. Information and inspiration were obtained by examining the company?s currently developed fixtures.After gathering the necessary information the process of developing three different fixture concepts started.

This term project addresses how to develop construction drawings for a general contract. The project contains supervision, including blue prints as support as needed.Apart from directions on how to carry out the actual work, the supervision also discusses regulations governing all construction drawings. The supervision is created as guide for similar projects.The construction drawings is a complete construction guide, hence it includes all construction drawings. In addition, a room description and a general description is included..

IASB (International Accounting Standards Board) tidigare IASC (International Accounting Standards Committee) har framarbetat de nya redovisningsreglerna IAS/IFRS (International Accounting Standards/International Financial Reporting Standards). Tanken med IFRS är att främja god redovisningssed genom enhetliga redovisningsregler som underlättar jämförelser mellan företags koncernredovisningar. Syftet med uppsatsen är att diskutera de problem som kan uppstå vid implementering av IFRS i ett onoterat aktiebolag, revisorns roll vid implementering samt redovisning av pensioner reglerade av IAS19.Vår studie är en kvalitativ fallstudie av deskriptiv karaktär som tar sin utgångspunkt i företaget Cramo AB. I uppsatsen kommer vi att följa implementeringsprocessen av IFRS i koncernredovisningen hos det onoterade bolaget. Uppsatsen baseras på intervjuer med CFO och redovisningsansvarig i Cramo AB samt auktoriserad revisor från Deloitte.En övergripande presentation av IFRS, pensioner och pensionförvaltare presenteras i uppsatsen som underlag till analysen.