Ett företags utveckling inom redovisningsområdet påverkas ständigt av den miljö ochomgivning som redovisningen befinner sig i. Normgivningsorganen IASB och FASBhärstammar från två olika redovisningstraditioner och har därmed utvecklat olika syn påredovisningens utformning. IASB och FASB har sedan år 2002 inlett ett samarbete sombenämns konvergensprojektet där man inom ramen för projektet harmoniserar finansiellarapporter. Finansiella rapporter utgör en viktig informationskälla för externa användarepå kapitalmarknaden och är av en betydande karaktär för att redovisningen ska blitransparent och jämförbar. Från och med räkenskapsåret som inleds efter den 1 januari år2009 införs ett nytt resultatrapporteringssätt för noterade bolags koncernredovisning.

The intention of this study was to examine the interaction between authorities. More specifically it had a purpose to look at the ongoing cooperation between social workers and staff of special homes of closed institutional youth care. The sanction system for young offenders? reform of 1999 where young people between the ages of 15-17 who have committed serious crimes, can be sentenced to secure institutional treatment instead of prison, aims to counteract the harm which can result from a stay in prison. The social welfare board in the young person´s local authority and the national board of institutional care shall cooperate during the youth?s placement at the special home of closed institutional youth care.

The modern auditor is, because of an increased complexity, dependent on the use of experts. Simultaneously different scandals have occurred where the auditor in fact have been using experts. Although the auditor is using an expert, the auditor alone is responsible for the statement that the expert makes. Research simultaneously indicates that the auditor?s use of experts is a difficult task.

The main discussion in this essay concern what the Emerging Church is, its sociological and theological context, their main critique of modernism and the consequences in theology and praxis. EC is not a new church but wants to be a new way of being church. In England much of the discussion concerning EC has found a context within the report Mission-Shaped Church (MSC). EC differs from Emergent Village which is a continuing discussion from a postmodern philosophical view.EC is born in an evangelical context with the tensions in the postmodern context, the liminal situation with among other items the disussion about a liquid culture and liquid church. Other backgroundfactors are the ChurchGrowth-movement, Willow Creek and the Gospel and Our Culture.EC critisizes its evangelical background and moves the center from justification to incarnation, from propostionalism, individualism, mission and activism to a theology of incarnational community life.Four different proponents are considered; Brian Mclaren, Dan Kimball, Karen Ward and Ben Edson.

This essay is about the meeting of the pedagogic mission and the reality of the conditions in preschools. It is about the frustrations that I, as a pedagogue, experience when I cannot fulfill this mission. An example of this is working when understaffed.My purpose is the acknowledgment of two main areas of the curriculum: caring and learning. This essay demonstrates the diversity of the occupation and it ?s constant need of positioning.

This bachelor´s thesis analyzes the debate in a number of Swedish media regarding the introduction of video games as a new medium in the public libraries. The theory and method used is discourse analysis. Three questions were asked: how the introduction of video games as a new media in libraries is discussed, how is it motivated and in what way the authors of the articles analyzed are speaking about new media and the mission of the library. The selected articles were divided into four themes and the analysis resulted in the identification of two main discourses, one which is positive to the introduction and integration of new media in the libraries? collections, and one which has a more negative approach and uses quality and culture as an argument. The conclusion is that video games are a medium so widely used that librarians have to decide whether or not they want to include it in the libraries? collections, and by deciding this they reveal their attitude towards the mission and purpose of the public library..

The aim of this thesis is to better understand branding work in government agencies. What can systematic branding work result in, in a government agency, besides a strong brand in itself? Can it contribute to the democratic mission that government agencies have?Based on background information on government agencies, their mission in terms of communication, their particular characteristics in relation to the private sector; brands and how they are developed; as well as theories in organizational communication, and research on the possibilities and risks of branding work in the public sector, a qualitative case study on the Swedish Patent and Registration Office (PRV) was carried out.The case study consists of a study of PRV?s brand platform, their website as well as an interview with the person responsible for developing the platform. The information gathered during the case study indicates that PRV?s brand work seems to have resulted in a number of positive outcomes.

Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.

The main purpose with this study is to make the modified parenting visible in relation to the school over time. How have the views of parenting and support, by the pedagogues and the parents, earlier been interpreted and how is it today? The results of the interviews, which were more like an everyday dialogue, were analyzed through a phenomenological effort with a hermeneutist method interpretation. The theory connection has mainly consisted of relevant terms for this study.I have come to the conclusion that parents today feel that they have an extended responsibility when it comes their own children?s knowledge.

This paper aims to analyze if ground based air defence of the Swedish Defence Forces is sufficiently equipped to protect units serving abroad. The Swedish ground based airdefece has its roots in the era of the cold war but the focus of Swedish Defence Forces has shifted from defending Swedish territory to peace keeping and peace enforcement in foreign countries. First I will take a look at the base factors for ground based air defence units serving in a peace keeping or enforcing mission and then use this to define what abilities you would like to have in a ground based air defence system. Finally I will compare these abilities whit the abilities of the ground based air defence systems that are in use whit the Swedish Defence Forces.My conclusion is that the question can´t be answered on a generel level but every mission has to be analyzed individualy.The author of this paper is Cadet Tobias Jönsson studying at the The Armed Forces Technical School to become an officer in the Swedish Defence Forces..

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.

This study began with a Mission Statement from the firm Tobii Technology AB to identify customer needs in the relatively new and rapidly growing market for eye tracking analysis. After consuling external experts, the authors however found that the availability of previous academic published market studies of new and fast growing markets was poor. Therefore a decision was made to execute the task and at the same time create a methadology for future studies in this area. The identification of customer needs, which formed the basis of the insights and analysis, led to frequent discussions between the authors and the firm's supervisors. This resulted in a project plan and a decision that an iterative model would be used, were earlier decisions would be questioned and refined throughout the project.

Koloni is a concert promoter that put up shows in lots of different locationswith a wide variety of music styles and artistic expressions. In this work I havecollected material from Koloni?s nine years of existence to form a volume. Thevolume tells the story of Koloni?s work, but also shed some light and understandingon the alternative cultural scene of today.

AbstractSeveral of researchers have reflected that the school ought to be developed to a learning organization. A method as proceed from such a perspective and should be able to match a local child- and educations administration is problembased school development. To investigate in which ways a child- and educations administration prosecute a problem based learning inside the organization a case study was used as research strategy. The question this report gives answer to is:In what/which way works a child- and educations administration in a rural district with a method to fulfil a problembased learning.To collect empiric data a canvassing inquiry was accomplished among the child- and educations administrations group of management. According to the research result it can declares that there are good conditions for the organization to prosecute problem based school development, but there is yet a great deal to do before it´s can be said totally fulfilled.

AbstractSeveral of researchers have reflected that the school ought to be developed to a learning organization. A method as proceed from such a perspective and should be able to match a local child- and educations administration is problembased school development. To investigate in which ways a child- and educations administration prosecute a problem based learning inside the organization a case study was used as research strategy. The question this report gives answer to is:In what/which way works a child- and educations administration in a rural district with a method to fulfil a problembased learning.To collect empiric data a canvassing inquiry was accomplished among the child- and educations administrations group of management. According to the research result it can declares that there are good conditions for the organization to prosecute problem based school development, but there is yet a great deal to do before it´s can be said totally fulfilled.