Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The capricious roman goddess Fortune is known for her strong power to influence or even decide the destiny of humans. In ancient Rome she was considered to be a good goddess, who brought the gifts of destiny and who also was seen as a possible ally. During the Middle Ages this position changed. Fortune was given two sides, a good and friendly one and a cruel impenetrable side. She was seen as one of God´s ministers and became an expression of divine providence.My purpose with this essay is to analyse three artworks of Fortune by Giovanni Bellini, Albrecht Dürer and Master MZ, but also some texts by the renaissance humanist Niccolò Machiavelli.

In this essay, I discuss one of the recurring dilemmas for a working recreational pedagogue, namely the hard task of cooperation with parents. As a recreational pedagogue, I am required to work by the curriculum Läroplan för grundskolan, förskoleklassen och fritidshemmet 2011. This policy document talks about what my responsibilities are, including establishing collaboration with parents in terms of the children?s development and education. It happens, however, that the pedagogue and the parent's ethical positions differ.

Place is on the one hand a commonsense everyday word with diversely connotative meanings, and on the other a contested concept with different interpretations across a broad range of academic disciplines and discourses. This thesis researches theories of place and their implications for the theory and design practice of landscape architecture. Responding to problems of insufficient theoretical grounding and inconsistent use of the concept of place within the discipline presently, it argues the need for a theory of place better articulated in relation to landscape architecture. It seeks to contribute to such theory formation by drawing on ideas from related disciplines ? tracing diverse understandings of place beyond the commonsense meanings of the word and into the deeper reaches of place theory as tools to explain physical, social and spiritual aspects of the environment, and human relationships with it.

When we define something as real it will also have real consequences. Media society is developing rapidly; the media?s more central role in our society means that their interpretations and portrayals of the world will have a greater impact on how we look at ourselves and our society.When Swedish Princess Estelle was born in February 2012 she was the first Swedish heir to be been born in what is known as ?the computer age?. This paper aims to examine the reporting of the birth of Princess Estelle and how it was conducted by Swedish news sites, from an ideological perspective. The study is based on qualitative method with ideational analysis and Norman Fairclough?s critical discourse analysis.In conclusion, the news sites portray a positive image of Princess Estelle?s birth and the Swedish monarchy and strengthen the status of the Crown Princess family.

The purpose of this essay is to describe the organization of the Swedish Animal WelfareAgency during the time it was in operation. The Swedish Animal Welfare Agency was established in 2005 by the government who saw it as necessary in order to strengthen the protection of cruelty to animals in Sweden. However, the agency was shut down already in2007 and its responsibilities as an agency was moved back to the government and the department of agriculture. During its time in operation, the Swedish Animal Welfare Agency, received much criticism, among other things because of its interpretations of the law which were seen as too focused on details and thus ?bureaucratic?.

Anna Maria Lenngren (1754-1817) is known as one of Stockholms Posten?s sharpest satirists. Over the years many literature researchers have based their analysis and interpretations on biographical facts. This means that we miss important parts of her authorship, as she almost exceptionally has been writing role-poems. In a role-poem, the author takes a role as a fictitious narrative subject and/or another poem character.

Adopting a socio-cultural approach to the study of cold war historiography, this master?s degree essay is a comparative study of the two main disciplinary fields of cold war scholarship, diplomatic history and international relations theory (IR). The study applies the theory of scientific development formulated by Thomas Kuhn and the concept of paradigm on the field of cold war research.Diplomatic history and IR shows many similarities in their development, and in the importance different schools has had in scholarly debate. These different schools are analysed as paradigms, a concept that has been more willingly adopted within IR than in diplomatic history. The transition from what historian John Lewis Gaddis has termed Old Cold War History to New Cold War History is discussed in terms of paradigms and paradigm shift.

This study is aimed to increase the knowledge about the Swedish immigration authorities? assessment of the asylum applications based on particularly distressing circumstances, submitted by disabled undocumented migrants. Making an attempt to explain the reasons of asylum-seekers? health deterioration during the asylum process, this study determines the factors in migration authorities proceedings affecting such deterioration. Documents in five personal files concerning six disabled asylum-seekers, whose applications were declined, were studied by applying two observational methods: content analysis of the documents in the personal files and non-participant observations made during receptions of undocumented migrants at the Swedish Asylum Committee.

Syftet med denna undersökning är att undersöka vad kvalitativ bedömning av kunskaper och färdigheter innebär för lärare samt att hitta variationer i dessa uppfattningar. För att nå vårt syfte har vi använt intervju som metod med en fenomenografisk ansats. Vi har intervjuat tre lärare i en skola som undervisar i år 8 och år 9. Vi har utgått från aktuell forskning. Utifrån denna forskning har vi format en analysmodell som vi använder som en teoretisk ansats i slutresultatet.

Studies show that 10-15 percent of Sweden's population, 65 years or older are estimated to have depression or depression symptoms. The symptoms of depression among elderly people are less than symptoms of young people. This could cause that elderly people with depression are not always discovered. Studies show that elderly people who live in residential homes show more signs of depression than elderly people living at home. If elderly people live in a supporting environment, can it prevent that a depression developed.The prevention of depression among elderly people is a topic that is not discussed among previously research.

The aim of this study is to gain an increased knowledge and deeper understanding of compulsive gambling and its consequences in today?s society. Gambling addiction will be described and analysed by a selection of experts, therapists and people with an addictive gambling background. The basis of the empirical research has been undertaken by a qualitative design with interviews consisting of three fundamental themes. The research group of eight participants included four gamblers, two therapists and two specialists.

Changes in the workplace have led to new ways of organizing and structuring organizations. Organizations? desire to increase competitiveness, efficiency and flexibility has resulted in new conditions in the field of human resources. The new conditions have also created new roles and changing responsibilities for those working within human resources.The purpose of this study was to investigate how the implementation of Ulrich's model for HR transformation can impact on the human resource departments managerial support to first-line managers in the municipality of Uppsala. Today the municipality of Uppsala organizes its human resources based on the Ulrich's model, which divides the work into the units service center, the expert unit and business partners.

This Masters Thesis is about the Swedish National Council for Cultural Affairs and the arms length principle. The principle is used to explain the separation of power between two parts with a common interest. The main purpose is to elucidate if, and if so in what way, the arms length principle can be used to explain the relation between the National Council for Cultural Affairs and the Ministry of Education and Culture, i.e. the Swedish government, but also to examine the structures of power and relations within the Council. In the thesis we show that in the field of cultural policy the content of the arm lengths principle varies due to the many interpretations of the meaning.

The purpose of this study was to examine if women's career was affected by becoming a mother after 35 years old. It was also our intention to discover if it was an intentional or an unintentional choice to postpone giving birth just for the sake of the career. We have read articles that are implying that women´s career possibilities, combined with children, is difficult and of current interest in today's society. Science has shown that it no longer appears to be women's main life objective to give birth but they now also wants a career. We wanted to shed some light on the subject from two different angles, so we looked both from the women's perspective and from the employer's perspective.