Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

The aim of this paper is to answer three questions about Chuck Palahniuks novel Fight Club. The three questions were chosen because they were widely debated after the release of David Fincher screenplay based on the same book. The questions are: Is the critique on consumerculture offered in Fight Club valid? What does Fight Club say about the relation between man and woman? Can the work be considered fascist? The critique against consumer culture is found valid and not a disguised complaint about the feminization of society. The main female character Marla is vital for Jack as a blueprint for Tyler.

This bachelor's purpose is to examine different types of library work directed at theSwedish national Jewish and Romani minorities. The thesis will begin with accounting for thepolitics of Swedish national minorities and of today?s situation for Jews and Romanis in Sweden.We will, to accomplish this purpose, use a three-piece question formulation regarding therespective works of the libraries, as well as the possible benefits that cooperation betweendifferent libraries could bring. The questions are answered in the analysis of four qualitativeinterviews through a model based on Dorte Skot-Hansen's thoughts on the library's different rolesin different understandings of society. The analysis will lead us to a final discussion, in which wewill present our results: that distinct guidelines regarding the national minorities for the publiclibraries are a necessity for Sweden?s fulfilling of the responsibility towards these groups; thatthere is a need for a coordination of the propositions and conventions regarding the nationalminorities in the shape of a substantial legislation; and that this field in the future needs to bethoroughly observed and examined in order to evaluate how the Swedish public libraries meet the needs of the national minorities..

The aim of this study is to investigate how chemistry teachers at secondary school anduniversities work with learning strategies and models of perception. This thesis leans on theworks of Lev Vygotskij and his likes but also on the theory of conceptual metaphors by GeorgeLakoff and Mark Johnson as a tool to analyze the collected data.The Empirical data that this study is based upon have been collected through semi-structuredinterviews with teachers as primary respondents.The study has resulted in a two practical assignments for secondary school which are builtaround the concept of open assignments. This thesis has also generated a suggestion for a newstructure of the bachelor programme in chemistry at KTH..

The purpose of this essay is to investigate Swedish as a second language acquisition in a group of students with diverse culturul backgrounds. my intension is to find out if a dialogical posture in teaching with focus on the students earlier knowledge,experianses, thoughts and feelings, will contribute to a teaching enviroment where the students can express them selves and listen to each other. the teachers task is to help the students to explore their own thinking.According to the theoretical base of the essay, sucessfull second language asquisition occours in a meaningsfull context through dialogue and interaction between students and teacher as well as between student and student.I have used a qualitative method consisting in participating as a teacher in this group of second language learners during four lessons, observing, taking notes and writing diary. The teaching material used during the lessons was a book (fiction but based on a true story) and the dialogue in the group proceeded from the story we read together..

Syftet med denna underso?kning a?r att utveckla den investeringsstrategi som Piotroski (2000) tog fram, grundad pa? fundamentalanalys, genom att sammanla?nka variabler fra?n Lev & Thiagarajan (1993) som visat sig vara va?rderelevanta indikationer pa? fo?retags rapporterade resultat. Fo?r att genomfo?ra detta utvecklas en modell med Piotroskis (2000) F-score som grund. Antalet signaler i modellen uto?kas fra?n 9 till 12 stycken.

The purpose of this essay is to examine why some countries in the world decided to support Kosovo?s declaration of independence in 2008, while others did not. The essay is a type of case study, with Kosovo?s independence as the main focus. For the purpose of the essay, main focus will be on the United States of America, Russia, China and Serbia.

The purpose of this paper is to find out which characteristics the female and male characters have in five selected horse books in children's literature. I have analyzed five horse books by Professor Maria Nikolajeva?s gender roles schedule. I have chosen to do a qualitative text analysis and the questions I chose to ask for the books are: Which characteristics does the girls and the boys have in the selected horse books according to Nikolajeva?s gender chart? What is the relationship between the main characters and the horse/horses according to the theories of Backman? What does the typical horse book look like today? What I come to conclusion in my paper is that all the horse books I analyzed have female main characters, and the girls in these books about horses take a lot of space and demonstrate themselves strong.

The aim of the study is to examine how religion legitimates outrages and it what ways we can regard religion as politics. The study uses the theory that Eickelman and Piscatori present in their book Muslim politics. They use the term ?Muslim politics? to describe the relation between Islam and politics. Eickelman and Piscatori divide Muslim politics in five elements that the essay uses to structure the analysis.

Background:Companies of today commonly search to gain competitive advantages throughout different forms of co-operation, one of which is referred to as Supply Chain Management. Although little research has been assigned to the topic of how to manage and control this type of relation, lately a growing number of academics has been arguing that ABC is an appropriate mean of controlling this type of relationships.Purpose:The purpose of this thesis is to investigate to what degree the ongoing debate on the use of ABC as a mean of control within SCM correspond to the present theories related to ABC and SCM respectively.Research method:The thesis takes it?s starting point within the literature, meaning that the empirical information consists of published articles in the ongoing debate. This information is put in relation to the original theories concerning both topics.Conclusions:The results shown in the thesis in some content agrees with the ongoing debate referring to the positive aspects that could result from using ABC as a mean of control within SCM. However the main result of the study is the discovery of a lack of discussion concerning the problems that implementing ABC within SCM might implicate, a fact that we believe contributes to the mainly positive view on using ABC within Supply Chain Management..

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

Given a considerable increase in knowledge-based companies, the interest for measuring and valuing intangible assets, particularly human capital, has increased accordingly. Human capital has climbed the management research agenda as human assets make substantial contribution to the value creation in knowledge-based companies. Neither internal nor external financial statements reflect the value of an organization?s human assets. Against this backdrop, we find it interesting to explore how counting and controlling for human capital is devised.

The purpose of this master thesis is to examine if booktalk is a good method for stimulating reading based on interviews and observations with two classes of pupils in the intermediate level of the Swedish nine-year compulsory school. Our aim is also to study the reading environment regarding of Aidan Chambers' factors about what is indispensable for a good environment for the children. The factors are: Time for reading, time for reading aloud, the stock of books and conversations about books. The study is based on interviews with 38 pupils, two booktalkers and two teachers in two different cities. It also contains two observations of booktalk.

In my paper I adress the question of what happens in the relationship between the beholder, the artwork and the artist when they meet in the era of Web 2.0. The new smartphone based medium that I write about is Instagram. The artist i write about is the Swedish illustrator Jesper Waldersten. My purpose with this paper was to explore how the the beholder, pictures and artist relate to one another i relation to Instagram and how the interface of the smartphone and the app affect the beholder in these relationships. I also seek out to understand the difference between how Instagrams interface affect the beholder in comparison to the interface of the artists web page and his book.

I will write about product placement in film from a Swedish point of view. This entails writing about Swedish films with different types of product placements, not only how they are done but also discuss how they succeed from a sales perspective. In my earlier work I have written about the product placement of watches. In this thesis I focus on the film series about the Swedish agent Carl Hamilton, since here you can see how Swedish film has developed during the past 30 years with regard to product placements. Both world politics and the concrete placements are illustrated in a clear way.