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 purpose of the study was to find out how teachers in a school in Kenya conducted the education of mathematics in standard 4-6. The focus was how the teachers worked with children in need of special support in mathematics.To find out the purpose a case study was made with two interviews and seven observations with four teachers on a rural school in Kenya. The following issues were: Which standards were there in the classrooms during lessons in mathematics in Kenya? How did the teachers express the view of children in need of special support? The main conclusion was that different teachers teaching in mathematics looked the same.The teacher was standing in front of the blackboard where the teaching occurred and the pupils were sitting lined up in their benches. The teaching of the pupils was about repetition and imitates the teacher and mostly filling the gap that the teacher made them say.

Bullying is today a major problem in schools worldwide. Far too many children are forced to undergo bullying day in and day out without anyone seeing or doing something. My purpose with this study is to find out how four F-6 schools in a municipality south of Stockholm are describes their work to get zero tolerance for bullying at their school.My questions are:How does the four F-6 schools' anti-bullying group in a municipality south of Stockholm describes their work to have zero tolerance for bullying?What do the employees in the school anti-bullying groups consider that bullying is?Why do the employees in the school anti-bullying groups think bullying occurs?Who do the employees in the school anti-bullying groups think are bullies or are being bullied?To get my results I have done four interviews with those in charge of the school's anti-bullying group. My theory is based on standards, what is acceptable behavior and normative theory, hypotheses, what is right and wrong as well as desirable or undesirable behavior.

Who runs the development? A comparative study of the construction of residential buildings in Nacka and Södertälje.The aim of this study is to identify actors involved in the initiation and implementation of residential house construction in two Swedish municipalities. This means who is taking initiative for new residential buildings, who affects the planning process, who finances these new buildings and who builds them. By exploring empiric material from the municipalities of Nacka and Södertälje, the above questions will be answered and by referring to pluralism, growth machine theory and regime theory a link to general theories of political science is made. The results found show that the analysed municipalities have quite different possibilities for acting and that these backgrounds are also important for which actors will take initiative for new residential buildings and which actors will be allowed to state their opinion during the planning process.

The aim of this study was to identify possible reasons for non-attendance related to mammographic screening. Using qualitative methods, sex women underwent a semi-structured interview on the following themes: social background, medical history, mammographic screening, invitation, and final decision.Social background was described using the "life-form theory". The concepts of illness, disease, and sickness were used in order to investigate medical conditions and their impact. The process of non-attendance was studied using a model by Zovko, balancing different needs affecting decisions and final action.According to their decision, and final action, women were defined as "participants", "passive non-attenders" or "active non-attenders". Most women belonged to the life-form "paid work" and had children.

The objective of this thesis is to explore the prerequisites for children?s participation in the activities of the public library as expressed by six children?s librarians. Qualitative semi-structured interviews were carried out to investigate how the librarians interpreted the concept of participation and viewed power issues between children and adults. Further, difficulties and possibilities experienced in working with children?s participation and manifestations of children?s participation in everyday library work were also investigated.

In 2006 the government assigned the Council of Cultural Affairs the task of making an update, consisting of 50 literary titles, to be added to the existing list called Alla tiders klassiker ? en klassikerserie för skolan (All-time classics suited for school).      The idea of ??a literary canon can be considered to be a tool for transferring socially, historically and culturally constructed norms and values ??from one generation to the next in order to create and maintain a common frame of reference. The common frame of reference affect the individual's thoughts and actions as well as their sexual desires and their own perception of self as a sexual being.

There are around 855 000 on-site sewage systems in Sweden and some 1 800 of these are located in the municipality of Sigtuna. The Sigtuna local authority has set the goal that all sewage systems with insufficient function should be improved before the end of year 2010. A malfunctioning on-site sewage system may cause three main problems: spreading of diseases, discharge of eutrophicating compounds and wastage of resources. The municipality strives to reduce these problems already at the stage of granting permits for installation of on site sanitation systems. The municipality has recently adopted new guidelines, which demands certain minimum reductions for different compounds. The guidelines also state that it is preferred that neighboring house-owners cooperate in jointly built and operated sewage systems and that the system should be able to recycle plant nutrients.

The collection of hazardous waste from the household around Swedish municipalities varies. 1% of the households waste is hazardous waste. It has hazardous features that can give bad consequences for the nature and human health if we don?t collect it and treat it. Therefore the law controls it, the municipalities have responsibility for the household waste.

This paper is an account of the work around the arrangement and registration of the archive of the Swedish Art-ists? Association?s archive. The Swedish Artists? Association is an association of artists that both makes exhibi-tions for their members? works and handles the Artists? House, called Konstnärshuset in Swedish. During the work with the archive the author faced a number of challenges and problems.

Sammanfattning Introduktion/Problembakgrund/Syfte: I januari 2011 byttes FAR?s revisionsstandarder (RS) ut mot de nya internationella standarderna, International Standards on Auditing (ISA). RS har tidigare varit baserade på ISA men med anpassade paragrafer för den svenska lagstiftningen. Numer är ISA den standarden som används i revisionsprocessen för att få en internationell samstämmighet i revisionen. Revisorns uppgift är att oberoende, med hög kompetens och till låg risk uttala sig om företags finansiella rapportering.

The purpose of this study was to understand how social workers experienced working with Addiction Severity Index (ASI) in relation to the goal set by the National Board of Health and Welfare. The method is spread nationwide and therefore it is of great importance to examine how the social workers themselves experience the demands and the resources surrounding ASI. We choose to do a qualitative study interviewing eight social workers at six different occasions. The result was analyzed using Max Weber?s ideal type bureaucracy and Michael Lipsky?s thesis on street-level bureaucrats.

Background: There are many possible reasons why a patient gets a stoma and in every case it?s of importance for the nurse to adjust nursing care, information and patient education from individual presuppositions. Problem: Patient education regarding stoma self-care is an important part of the nurse?s work within stoma care. The patient is depending on the guidance of the nurse and therefore it is relevant to illuminate the importance of education regarding gaining ability to perform self-care.

2. SUMMARY A small garden exposed to a harsh coastal climate can be difficult to design. Limitations in space and in plant varieties increase the needs of an in-depth knowledge to achieve wanted goals. In this degree project the challenge has been to create a functional and position adapted garden for a very small beach house lot in Mölle, a little harbour village at the south coast of Kullaberg. ?Villa Malm?, is situated directly on the bedrock in a close settlement where the gardens, in most cases are very small and exposed to strong salty winds.

Breast cancer is the most common form of cancer which struck women around the world. When a human is exposed to threat or stress, e.g. breast cancer, different coping strategies are used in order to cope with the situation by the afflicted person. The aim of this literature study was to describe how women, who suffered from breast cancer, experienced coping with their situation. Scientific articles were found in the databases Medline (Pub Med) and Cinahl.