Skillnaderna i redovisningspraxis i Europa har varierat så pass att det nästan varit omöjligt att göra jämförelser mellan företag, utan att göra betydande förändringar i den finansiella rapporten. Detta har skapat en internationell process för att harmonisera redovisningspraxis i Europa. I harmoniseringsprocessen förekommer det både drivkrafter och hinder. Exempel på drivkrafter kan vara investerare, multinationella företag och regeringar, medan exempel på hinder kan vara nationalism och språk. Syftet med uppsatsen har varit att få en förståelse hur de svenska normbildarna ser på dessa drivkrafter och hinder som påverkar harmoniseringsprocessen.

Syftet med uppsatsen är att ta reda på hur ensamkommande ungdomars skolform och språkutveckling ser ut. Detta har gjorts med hjälp av tre semistrukturerade intervjuer med personal i Umeå kommuns skola och boende som är insatta i ungdomarnas vardag. Studien bygger på kvalitativ metod och ett narrativt skrivsätt, där intervjupersonernas egna formuleringar fått ta plats. Uppsatsens resultat visar att social delaktighet hänger samman med ungdomarnas möjlighet till språkutveckling. Uppsatsen visar också att god gruppdynamik och samhörighet för ensamkommande ungdomar är viktigt och att ensamkommande ungdomar tenderar att känna sig malplacerade i mötet med ungdomar med svenska som förstaspråk.

AbstractA Problem to Every SolutionThe Corrymeela Community, René Girard and the ambiguous pluralismThe main purpose of this study is to examine how Girard´s ideas of society, culture andreligion have become part of the reflexion in the praxis of Corrymeela Community through the work of Roel Kaptein and how this praxis can shed light over the work with dissonances of faith and values in education in RE, Social Studies and other subjects.In earlier publications I have studied how dissonances of faith and values can beunderstood in educational settings and in connection with issues of interreligious dialogue.The extensive discussion of how differences in culture, religion and value in a pluralisticsociety are to be analysed and treated in pedagogical reflexion seems to increasingly occupyactors in different parts of the educational system. It is obvious that these issues also arebrought into focus as an important field of research. My main interest in this paper is to study how a reconciliation group in the middle of the conflict in Northern Ireland has developed a view of conflict reason and conflict resolution under the influence of the French researcher René Girard and what aspects of this study that can improve the reflection over pluralism and dissonances of faith and values in everyday praxis in education.For a period of more than a decade I have been in contact with actors in the peace process inNorthern Ireland in connection to different educational projects. The attempts to analyse the different aspects of ?The Troubles? and the efforts to find ways out of conflicts and civil war are many and the literature on subjects related to these tragic history of social, cultural and religious conflicts is difficult to survey.

The aim of the study was to investigate if methane emission in a constructed wetland changed in a diurnal pattern correlating to temperature, humidity or light conditions. The gas measurements were carried out with a static chamber technique. The wetland (in Nykvarn outside of Linköping, Sweden) takes care of wastewater to reduce the nitrogen loads. Measurements were carried out at three different occasions in the summer of 1998 on two sites in the wetland. One site was close to the inflow, inhabited by Lemnaceae, and another site was located further downstream inhabited by the emergent macrophyte Typha latifolia.

Lättviktsskivor till möbelindustrin har varit ett omskrivet tema i olika branschtidningar den sista tiden.Detta examensarbete beskriver och undersöker en ny konstruktion av en lättviktsskiva i massivt trä.Lättviktsskivan är uppbyggd som en sandwichkonstruktion i tre skikt. Ytskikten består av 6 mm tjockalimfogar och kärnmaterialet av profilerade distanser. Materialet är furu och lättviktsskivan har endensitet på 320 kg/m3 vid 39 mm tjocklek. Utifrån kontakter med utvalda tillverkare och användare avskivmaterial, samt genom tester, har denna konstruktion granskas och förslag på förbättringar har tagitsfram. Den ursprungliga distansen som var sammansatt av två halvor med centrumhål har ersatts av enmassiv distans med en liknande profilering.

En e-guide är ett fenomen som kan ge mervärde för besökaren. Det innebär en övergång ifrån en mänsklig guide till en digitaliserad. Det har tidigare skapats e-guider som inte har haft de tekniska aspekterna som krävs för att kunna framföra informationen till besökaren på det sätt utvecklarna och andra inblandade har önskat. Vi har undersökt och utvärderat en av dessa eguiderför att skapa en prototyp för en e-guide över Elsborg, som är en del av Världsarvet Falun. Prototypen utgår ifrån smartphones och operativsystemet Android.

This assignment is a venture into the use of the concept alchemy in the texts on analytical psychology written by Carl G. Jung. Originally the idea was to compare the blending of colours in art painting with the Jungian understanding of alchemy. In order to understand the many and it seems differentiated correlations to alchemy in the texts on analytical psychology written by C.G. Jung, I have found it necessary to investigate the history of alchemy in modern Europe and the Egyptian figure of Hermes Trismegistos.

This study has the purpose to reveal whether gender stereotypes are manifested or challenged in the children comic Bamse - världens starkaste björn based on six different stories widespread over 40 years. The results will be studied in the light of the contemporary gender development in society and emanate from theories about power, discourse, representation, queer and gender. An eclectic analysis based on semiotics and critical discourse analysis will be the method to reveal the underlying gender perspective in Bamse. The conclusion of the study shows an ambiguous perspective in the comic where both men and women occasionally are represented in a manifested as well as a challenged stereotypical role. In some of the stories the gender is erased and all characters are represented based on their individual attributes instead, meanwhile in some stories men are represented as active heroes while women are portrayed as passive nurturer.

SummaryAt the start of my employment at the Swedish National social insurance office I was a bit confused because there were two categories which I defined as belonging to the same category (working handicapped) but it wasn?t so. The persons I where going to meet was defined as having incapacity to work and therefore, they were defined as not standing to the labour markets conversion. They were defined as being to sick for being at the labour market. The aim of this work is to shed light on what grounds a decision concerning a person which will be categorized as incapable of working and looking at the categorized person?s status.

Wireless sensor networks have the potential for becoming a huge market. Ericsson predicts 50 billion devices interconnected to the Internet by the year 2020. Before that, the devices must be made to be able to withstand years of usage without having to change power source as that would be too costly. These devices are typically small, inexpensive and severally resource constrained. Communication is mainly wireless, and the wireless transceiver on the node is typically the most power hungry component.

Petro-electric IFVs (Infantry fighting vehicles) or hybrid-IFV?s are not a new phenomenon. During the 1900?s Germany as well as the U.S both tested vehicles constructed with hybrid technology. In spite of several identified advantages, no serving hybrid-IFV exists today.

När ett mobilspel använder sig av GPS-koordinater för att positionera användaren kan det uppstå problem vid eventuella GPS-bortfall. En del spel hanterar det genom att frysa spelet till dess att GPS-kontakten kommer tillbaka. I detta arbete har möjligheten att istället positionera användaren med telefonens inbyggda sensorer undersökts. Detta då tanken är att en offline-positionering skall kunna ta över vid GPS-skuggor för att skapa jämnare gameplay för användaren. För att avgöra hur väl offline-positioneringen fungerade i jämförelse med GPS-positioneringen har en rutt tagits.

This project is a deepening in how the space in psychiatric care setting can promote and improve thepatient?s well-being. The aim with this study was to create a manual for architects and the care to takepart of. This would consist of different aspects of how the space can be created for a more secure,care taking and healing space. With help of the manual the study would continue by creating a healingpatient room in a psychiatric clinic.The main questions were; can we create an environment which improves the healing process for thementally ill? What are the factors that we need to consider to creating a room for psychiatric care?This study only looks at the patient room, the common room and how the environment can affect theiremotional and physical well-being.By taking part of already made studies in this subject or similar, making my own studies by visitingpsychiatric departments and exploring how the spaces there contribute or not contribute to the healingprocess of the patient.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

Vargar hålls i fångenskap på djurparker och olika forskningsanläggningar för att man vill bedriva forskning och utbilda djurparksbesökare. Syftet med detta arbete är att undersöka om vargars beteende skiljer sig åt i fångenskap och i det vilda. Vargar har ett stort register av beteenden som innehåller allt ifrån förflyttning, jakt, lek, parning, valpuppfödning och hierarki. Vilda vargflockar består av familjeenheter med ett föräldrapar och deras icke-könsmogna avkommor medan vargflockar i fångenskap ofta består av ihopsatta individer som inte är besläktade med varandra. Detta medför att hierarkin ser olika ut i fångenskap gentemot i frihet.