Bakgrund: Redovisningsrådet, som utfärdar svenska redovisningsrekommendationer, publicerade i augusti 2000 rekommendation nr 17, Nedskrivningar. Syftet med rekommendationen är att visa på vilka värderingsmetoder som ska gälla för att säkerställa att tillgångar inte är redovisade till ett för högt värde. Rekommendationen trädde i kraft den 1 januari 2002. Avgivna årsredovisningar för 2002 är därmed första gången rekommendationen måste tillämpas. RR 17 är en översättning av en internationell standard, i detta fall IAS 36, vilken publicerades i juni 1998 av dåvarande IASC (International Accounting Standards Committee).

The purpose of this study is to investigate differences of how the Swedishemployees union ?Unionen? communicates with its members, on one hand thosewho are members of local union clubs and on the other non-club members. Thenumber of non-club members has increased due to labour market changes implyingthat workplaces have been fragmented and hence affect the possibility to form localunion clubs.The questions posed in the study are: How does Unionen communicate with itsmembers? How does the communication differ between club members and non-clubmembers? What are the preferences of Unionen´s members as far as communicationwith the central organization? What kind of information do the members seek andhow do they find it? What values does Unionen represent? Are there differencesbetween the messages that Unionen is sends out and how members and non-clubmembers, respectively, perceive them?A case study method has been used applying both quantitative and qualitativeanalyses. Quantitative methods have been used in illustrating the number ofdiscussion subjects at Unionen´s website, the members needs for receivingcommunication and channel usage while qualitative methodologies have been usedin interviews with Unionen´s members, club chairmen and union representatives aswell as semiotic picture analyses and analyses based on methods of Uses andgratifications theory.One conclusion of the study is that two significant differences of communicationhave been found between members and non-club members.

The Swedish election year of 2010 has just begun and the political actors are mobilizing their communication efforts to win the votes of the public. The political campaigns of 2010 have the potential to be the first where a new channel for political communication has the potential to make a difference ? the social media. This paper aims to describe in what ways a Member of Parliament, Nina Larsson (FP), together with the PR-agency Hello Clarice are using social media to conduct political campaigning on the web. It also aims to study if the professional consultants of Hello Clarice have any influence over Nina Larsson?s political communication.The theoretical framework which is the base for this study are theories of an extended public sphere in the age of mediation.

Abstract?Political participation by the citizen?- Citizen proposals in Karlstad municipalityEssay in Political Science, C-levelAuthor: Tobias GustafssonTutor: Michele MichelettiIn Sweden the political parties are losing more and more of their members. That in combination with a tendency that the participation in the elections is getting lower is a problem for the representative and parliamentary political system in Sweden.In order to strengthen the democracy in Sweden and to make the gap between the citizens and the elected smaller there has been some democracy-projects. The purpose of these democracy-projects is to make the political participation by the citizens, between the elections, higher. One of them is ?citizen proposals to the municipality?.The purpose of this essay is to examine this democracy-project in order to see what influences it might have on the local democracy.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

Background: Good communication is very important for the safety of patients in emergency situations. Few studies have been conducted regarding communication among health care staff. The aim of the present study was to investigate anesthetist nurses experience of communication among health care staff during a situation of emergency in a hospital ward.Methods: The study is explorative and based on interviews with six anesthetist nurses. A qualitative content analysis was used as an analyses model.Result: The six anesthetist nurses experienced structured communication as of great importance during an emergency situation. Three main categories appeared from the material: i) the importance of the organization ii) communication structure and communication patterns and iii) education and experience with nine subcategories.

This thesis tackles the subject concerning arguments as a conceptual basis forunderstanding the general strategy of the European Union Commission on issuesconcerning EU-harmonized environmental taxes, politically delicate and intergovernmentaldependent. The Commission's official proposals, communications and other relevant documents are subject to inquiry, where the theoretical bases are that harmonized environmental taxes in the EU is an issue conceived as supported by academic debate, and where the institutional arrangement in relation to an European-national dimension alongside the discursive context, allows meaningfulspace for arguments. The study makes a distinction between substantial (environmental cancerns in itself) and instrumental (other benefits, mostly economic ones) rationality as a foundation in various types of arguments.The study's main findings are that the Commission's official documents over the past 20 years, have been trying to keep a strong image of reason and knowledge based arguments for an EU-wide environmental tax reform. In particular, the types of arguments tend to appeal to the Member States by stressing the instrumental rationality in a European environmental tax reform, indicating the value of good arguments as a part of the Commission's main strategies. In sum, this may have further theoretical suggestions concerning questions of environmental and elimate change policies in a European context or other more general studies relying on theoretical assumptions of logics of argument, legitimacy or studies of motives behind action strategies in politically sensitive issues such as taxation at supranationallevel..

The transition from having been under another country?s control to becoming a democratic country can, many times, pose difficulties, which has proven itself to be quite common. Estonia and Moldova?s processes towards a democratic regime are two examples of countries with varied success in the final transition phase.When the USSR (Soviet union) fell and collapsed in 1991 Estonia was well on their way from having a communistic ruling to a democratic one due to the fact that their democratic work had already begun a few years prior to 1991. After the collapse Estonia continued with their democratic work and in 2004 the country became a EU member state.

Since the 2006 election, the debate surrounding the Swedish labour market policy has intensified. There has been a discussion about a need for change towards a more flexible labour market. An example of this is on the other side of the strait, in neighbouring Denmark. Their flexicurity model, ?the golden triangle?, is characterized by a flexible labour market, generous unemployment benefits and active labour market policies.

The objective of this thesis was to research and gain knowledge about people involved in organized crime in Sweden. By conducting interviews we were able to analyze what factors played a role in an individual's choice to become a member of a criminal gang, as well as to gain an overall picture of these people. The qualitative research was carried out in three different cities in Sweden. Three people, aged between 30 and 60, who are currently members of a gang, were interviewed. In these interviews they shared their life stories in terms of childhood, youth, gang involvement as well as their hopes for the future.The results were then further analyzed to explore any similarities and differences among the participating individuals.

The purpose of this Master?s thesis is to investigate if there might be a possiblecorrelation between young women´s fascination with the vampire narrative andtheir search for identity in the late modern age. With the help of contemporarysociological studies in the field of the late modern man and today?s youth culture,I?ve chosen to do qualitative interviews with eight young women in order to examinehow today?s society affects their process of identification. Lately we?ve been ableto see an enormous interest for books that deal with the vampire saga, and while thereaders are mostly young females, it brought me to ask the question why the combinationof teenage drama and vampires seems to be such a winning concept.We live in a time where most young females experience a lot of pressure trying to addup to the demands of society, and as the media keep producing images of youngwomen being thin and looking like supermodels, most teenagers feel a lot of pressureand anxiety trying to live up to such unnatural ideals that in the long run might lead tovarious health issues and eating disorders.As a result of this thesis I?ve found that the vampire narrative answers to some ofthe existential needs we have as members of a late modern society.

Animal welfare during transport has for a long time been a problem around the world. Many animals are transported in stressful environments for slaughter. Even during Roman and Antiquity times wild animals were transported from Africa to the amusement parks in Rome. The aim of our work was to compare how well Sweden and Denmark are performing their inspections of transports of cattle and pigs for slaughter. Today, overloaded transports and poor treatment is not uncommon in Europe and every year 22 million animals are transported between countries.

This survey is a theoretical analysis concerning didactics of literature, in which I problematize what Martha C. Nussbaum describes as ?narrative imagination?. By using postcolonial theory, more specific: Gayatri Spivaks essay ?Can the Subaltern Speak?? and her theoretical formula ?a leap into the other?s sea?, I try to answer the following question: Can ?narrative imagination? be understood as a manifistation or concretisation of ?a leap into the other?s sea??The answer that is given concerning my general question is simply: No.

Corporate governance intensified due to the corporate scandals in the USA which led to a new law the so called Sarbanes-Oxley Act (SOX).In 2005 the "Svensk kod för bolagsstyrning" (The Code) was introduced. The main purpose of The Code is to strengthen the confidence in Swedish companies quoted on the Stockholm Stock Exchange. The Code focuses on the working process of boards. The rules set by The Code places higher demands on the board.  Among many other duties the board has to establish long term operational goals and strategy.

In this essay, I will look at three different Compulsory comprehensive schools in one community and I will compare final grades from students who graduated in spring 2006. I will also examine how the three schools work with students, and in what way they approach students with dyslexia/reading- and writing difficulties, so that they could reach goals set by The Swedish National Agency for Education. The aim with this essay is to show differences between schools in the same community and my question is if it is the way you approach students with dyslexia/reading- and writing difficulties that affects the student?s grades and results.The study is concentrating on three schools in one community and students with dyslexia and reading- and writing difficulties that went to those schools. I have spoken to remedial teacher at each school about how they approach students with dyslexia/reading- and writing difficulties, what kind of methods the use, how they investigate if a student is in need of special help and how they grade their students who are in need of special teaching because of their learning disabilities.