Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

AbstractObstacles or opportunities? ? A study of the experience of collaboration of social welfare secretaries and school staff.The purpose of this study is to illustrate the importance of the work with children and youth through the joint efforts between different authorities. The study deals with the collaboration between the social services and schools in the Ludvika municipality. The objective of the study is to investigate how teaching personnel and headmasters in compulsory schools and the social welfare secretaries in Ludvika, experience the collaboration, and how this works. On the basis of the objective, we have formulated some relevant questions; To what degree are schools aware of the model of collaboration, which is the basis for collaboration within the municipality, and are there any differences in awareness between different categories of employees? Other questions deal with differences in how the social services and schools experience the collaboration, discrepancies between different schools in this regard and if the respondents? experience any obstacles and/or opportunities by the collaboration.Collaboration is, and has been, a pressing issue for a long time in the public debate.

Among those who graduate from the various schools of Social work in Sweden are a great majority women. At the same time men are sought after in the work field.  But not just to level up the equality between the sexes, but also to fill a gender specific niche to counter up a need for male role models. But a closer look at this need and the types of functions set to cater for it shows that male role models as a concept vary between contexts. In this study we examine the concepts and the practices of male role models in three different settings: a municipal social care center offering young boys male bonding activities; a non-profit organization warding young people from drug abuse and criminal behavior; and last, a long term residential home for young boys between the ages 13 and 19. Our research shows that the concept of the male role model vary between the organizations and less so within.

The purpose of this essay has been to study the comprehensibility and the plainness of chapter 1 and 2 in ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is one of the governing documents of Swedish upper secondary school. The Swedish government approved a national language policy in 2005 which involved an aim that the Official Swedish language would be refined, easy and comprehensible. Plain language has since the eighties had a prominent place in Swedish research and science and is now a thought-out principle at almost every public authority. This essay has performed a linguistic text analysis, a plain language analysis, a plain language test and a critical discourse analysis on the two chapters from ?Läroplan, examensmål och gymnasiegemensamma ämnen för gymnasieskola 2011? that is common for all upper secondary school programs.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

Purpose: The purpose of this thesis is to give a contribution to the studies of what strategies those are of importance for challengers in consumer technological markets aiming for the market leader position. To be able to investigate this phenomenon we have chosen to study Microsoft?s second position in the video game console industry. In addition, we want to illuminate Microsoft?s competitive advantages, how Microsoft can take advantage from Sony?s setbacks and what strategies those are of importance for Microsoft in the battle of becoming the market leader.

On the first January 2009 the Official animal welfare control were transferred from the municipalities to the County Administrative board. With this transition, some changes occurred for those who work as animal welfare inspectors. The aim for this study was to examine farmers' view on the transition between the municipalities and County Administrative board, in order to compare the two authorities. I have also studied the farmers view about animal welfare inspectors' knowledge, both theoretical and practical. The questionnaire also included questions about farmers' view on animal welfare legislation.

This study aims to delineate the discourse of the canonical issue of the defectus natalium, the defect of birth, ascribed to medieval Catholic clergy of illegitimate birth, which prevented ordination to the Holy Orders or advancement to higher monastic offices. Using papal dispensations directed to Swedish clerics, monks and nuns during the period 1255-1372, the essay attempts to outline the Official attitude of the papal authority towards illegitimate birth among its servants and how such a defect could be compensated by the individual. The study argues that various circumstances and personal qualities could be addressed to support the case of the supplicant. The main themes include an observance of clerical celibacy, scholarly learning, pilgrimage permeated by hardship, intervention of a third party, loyalty to the Church and overall practical circumstances that demanded a dispensation for the benefit of the ecclesiastical institutions. Drawing some inspiration from Michel Foucault?s conception of discourse, the essay argues that a polarizing discourse had by the 13th century been formed within the Catholic Church, which focused on a dichotomy of the legitimate and illegitimate cleric.

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public Official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

Most of the sea areas within the European Union are overfished and the catches are estimated to be up to five times lager then the amount to achieve a sustainable fishery. In doing so, the management of EU's marine resources comes to be questioned. The purpose of this study was to analyze EU's administration of marine fisheries and to explore which steps that can be undertaken to counteract the negative trend. The questions of the study were: How does the EU administrate today?s marine fishery recourses? And: How can the problem whit overfishing be discouraged? To answer these questions a comparative analyses were used to compare and evaluate administrative systems.

The purpose of this study is to interogate the tension-laden relationsship between men (of the dominant classes and ethnicities) and feminism. Closely linked to this lies the question of how valid and relevant Official Swedish goals of gender equality can be to the Centres for Women´s Studies and Gender Research in Sweden.The essay is mainly an in-depth qualitative study concerned about questions such as; how does feminist researcher in Sweden perceive the question of men in/doing feminism and what are the implications of these perceptions for the Swedish goals of gender equality? Thus, in this study I´ve interviewed six feminist researchers, five women and one male, about their view of men doing/in/and feminism and about the adequacy of equality goals to the Centres for Women´s Studies and Gender Research in Sweden.The main questions I posed in this essay was prompted by the Swedish political scientist Bo Rothstein accusation of two feminist Swedish researchers, Yvonne Hirdman and Maud Eduards, of deliberately harassing men interested in feminist theory and striving to create women-only spaces at the different Centres for Women´s Studies and Gender Research around Sweden. This would according to Rothstein violate the Swedish goals of gender equality where equal representation is essential.However, the empirical material shows a benign attitude towards men doing feminism and the interviewed all stressed the importance of diversity among feminist scholars and students.As for the Swedish goals of gender equality, the interviewed expressed diverse and contradicatatory answers concerning how valid those goals should be to the Centres for Women´s Studies and Gender Research in Sweden.Contrasting the empirical material, my own argument in this essay circles around a critique of the validity of the Swedish goals of gender equality to the Centres for Women´s Studies and Gender Research in Sweden. Seeing men as a group with groupbased experiences, perspectives and interest puts the female dominance at the Centres for Women´s Studies and Gender Research in Sweden in another light, making the absence of men not a question of harassment but a question of male privilege to stay ignorant and indifferent of gender relations..

The aim of this paper is to describe the characteristics of the sport journalistic weblog. To achieve this we have used the following questions: Which themes are included in the sport journalistic weblog? How much text does the sport journalistic weblog content? How often is multimediality incorporated in the sport journalistic weblog? Which references occur in the sport journalistic weblog? How many hyperlinks occur in the sport journalistic weblog? How many of the hyperlinks is internal respective external? How often does the sport journalistic weblog offers possibilities to interaction between the journalist and the reader? How often does interaction between the journalist and the reader occur?The theories we have used is both online publishing and Jan Schmidt?s analytical framework on blogs. Online publishing describes an important part in our paper, online journalism, which in turn describes three important definitions for this paper; hypertextuality, multimediality and interactivity. Jan Schmidt?s theory is central to understand the phenomena, and functions as a starting point in the analyze part.

This study focuses on the Nordic model of Extended Collective Licenses (ECL) and how this model can be used in the process of digitalising and publishing archival material such as photos, letters, maps or films. The question that this study aims to deal with is what advantages, and disadvantages, there are for archives and copyright holders when an ECL is being used. To help answering this question the ?theory of the knowledge commons? has been applied. The research question has been answered through a text analysis based on legal texts including Swedish law.

The purpose of this thesis is to historically describe how Fédération Internationale deFootball Association (FIFA) interprets how the discourse of anti-racism has developed withintheir own organization throughout the years. In doing so, the thesis lands in a present timeperspective and then aims to identify the norms which FIFA, according to the organizationitself, stands for in regard to anti-racism within world football. That standard of behavior isthen put in contrast with the hidden ideological conceptions which, with the applying of apost-colonial perspective, can be found in the rhetoric used by FIFA in expressing themselvesabout their anti-racism stand.The methodology used in this thesis builds upon a qualitative text analysis approach inwhich solely primary sources available through the Official website fifa.com are considered.The study finds that anti-racism is a relatively young concept within FIFA and that the communicatedideal standard of behavior circles around terms such as unity, diversity, solidarityand equality. Further on, FIFA clearly articulates how the universal power of football as suchcan unite people and that FIFA, as the administrator of this the world?s greatest sport, can setan example for the rest of the world to follow when it comes to notions of tolerance and solidarityin preventing racism in the future.In following the terminology provided by the post-colonial theorists Homi Bhabha andGyatri Spivak, and applying the concepts of fixity and essentialism on the rhetoric aroundanti-racism, the study discovers that FIFA, in sharp contrast to the articulated norms, in factexpress ideological conceptions of skin as a barrier of difference between people, and thatFIFA on good grounds can be accused of reproducing racist stereotypes rather than bridgingthem.The study concludes that its findings clearly demonstrates the increased need of consideringsports, and more specifically international sport organizations, as a basis for researchwithin the academic field of International Relations, and that a postcolonial perspective verymuch can provide alternative understandings of how these actors operate and what influencethey might have in the international system..

The purpose of the present paper is to examine the political debate on the education of newly arrived immigrant pupils at secondary school age. The following issues are under scrutiny:What are the goals, expressed by politicians during the examined periods, for the education of newly arrived pupils?What ideas about education and what educational ideals can be observed in the political debate on the education of newly arrived pupils?Has there been any change, during the examined period, in the policy debate on the education of newly arrived pupils?The research material consists of reports and statements of the Education Committee, as well as a number of parliamentary protocols. Two five-year periods, 1971-1975 and 2006-2010, are studied and compared. All in all, the material consists of 23 documents issued during these periods.