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.

The family and relatives caring for older people in Sweden lies on an old tradition. The responsibility to care for older family members has gone from family to the society. The aim of this study was to examine the needs of family caregivers and their experience of municipality support. This study includes only the family caregivers who have the main responsibility for the care of relatives and have support from the municipality. The caregivers were not allowed to work more than 50 percent in another job.

Decomposition of organic matter is a critical process in the ecosystem, which involves many essential biotic and physical parts. Decomposition is therefore an important process both above and below ground. The rate of decomposition is dependent of many environmental factors for example: pH, moisture and supply of oxygen. The decomposition can therefore be affected by large scaled environmental influences, such as acidification and climatic changes. The root litter in the forest is in different ways affected by acidification, liming and manuering.

According to recent research the basics for a good body posture is balance between the muscles, if unbalance originates this can be strengthen by gymnastics when most of the practise performs only in one direction. Because of limited research in the area was an explorative study conducted. The purpose of the study was to inquire if exercise adjusted to the individual contributes for balanced muscles and if it contributes for a positive or negative development for the team.On the basics of that the team is not equable an other team in the area has the results for two different periods been measured, during the first period the exercise continued as usual but during the second period each gymnast (n=9) received an individual strength- and stretch program that was performed during the teampractise twice a week. The gymnasts were tested in areas that are imported for them as body posture, balance between the muscles, vigour, range of movement, balance, the running and coordination. The results showed on that the difference is largest between test two and three, except the coordination and balance which did not show any particular change.

Örebro UniversityThe Department Behavioural, Social, and Legal SciencesEducation of social workC-essay 41-60 pAbstractTitle: Work for everyone? An interview study of how three professions within the introduction programme in the local-government in Falköping looks at structural obstacles and discrimination in immigrants? access to the Swedish labour market.Authors: Emma Gustavsson and Sandra TjärnbergTutor: Rúna Baianstovu Deniz and Urban KarlssonToday many immigrants stand outside the labour market. To get established on the labour market and to get self-sufficient are important factors to a rapid integration process. The main purpose of this study is to investigate how three professions within the integration work in the local-government of Falköping looks at structural obstacles and possibilities with immigrants? access to the Swedish labour market.

Our study examining how well the guidelines, from Skolverket (School Department), aboutgrades in the course "Samhällskunskap A" are implemented in the Swedish Upper SecondarySchool. The study focus on both teachers and students. To discover which knowledge the bothgroups have, we have used two different methods. The students have answered a survey,which was based on the phrases from the course plan "Samhällskunskap A" about grades. Thesurvey wanted to see how well the students could match the correct phrases with the gradesteps (the Swedish school uses three grade steps).

The present study aimed to replicate Tversky & Kahneman's' survey of 1981 The Asian Disease Problem. A survey was conducted on the Internet (N = 200). An identical problem was added, yet with The Swine Flu as the disease. This was done to be able to investigate if there are any order effects, and also if it matters whether the mentioned disease is fictional or real. The results show the same results as Tversky & Kahneman already noted; positively and negatively framed problems generate different responses from the participants.

The aim of this study was to investigate people?s ability to detect deception and if variables such as birth order, personality and suspiciousness affect this ability. The study was conducted at Växjö University with students as participants (n = 278). A film of two people arguing both for and against their own personal opinions was constructed and participants assessed credibility on a categorical scale (Honest/Dishonest). Neither birth order nor level of suspiciousness revealed significant differences as pertains to credibility attribution.

Och nu blir det reklamfilm - En kvalitativ innehållsanalys av de sju svenska politiska reklamfilmerna inför EU-valet 2009Seminar date: 2010-01-14Department: Media- and Communication scienceReport category: Degree project undergraduate levelAuthors: Johan Heikensten and Elin LarssonAdvisor: Kristoffer HoltPurpose: When TV4 for the first time offered advertising time to the Swedish political parties for the upcoming election of the European Parliament in 2009, a huge debate broke loose in the media. Regardless of opinions on the matter, we find it safe to say that political television commercials will have a great influence on future election campaigns in Sweden. Hence, we find it of great interest and importance to examine these seven commercials in order to look for tendencies, strategies and trends within the material. Theories: The theory chapter includes Communication, Political communication, Videostyle, Commercial strategies, Rhetoric and Semiotics. Methodology: The survey is based upon two qualitative analyses, a rhetorical analysis and a semiotic analysis.

When working with market communications it is important that ones brand is noticed and remembered, for which the marketer has many tools at hand. This study compares the communicative effects of PR and paid advertisement on consumers, in response to the underlying purpose to provide a theoretical framework for better understanding the relative effects of the two tools. In the struggle for consumers? attention we find ads to be a tool to achieve wider brand knowledge, whilst PR is rewarded more extensive elaboration once noticed. The study also affirms the causal link between communication credibility, attitude toward the communication and brand attitude.

This is a study of the national test in 3rd grade. The national test is obligatory and is conducted in 5th and 9th grade, but since the spring of 2009 the tests also become mandatory in 3rd grade. The case study of this research is to find out how children in 3rd grade perceive the purpose of the national test. The survey should also clarify how students think and feel about the national test, and how they feel before the national test and after they have finished writing the test. Has the test positive or negative influence on children? The survey will also show how much teachers clarify what the significance of the national test is for the students.

Eleven years after broking the Kyoto-protocol, the European Union still stands in the front line, combating climate change. How come the EU, with 27 diversified states, is able to integrate its members to what is widely considered the most progressive climate policy in the world? This thesis takes a closer look at the negotiations that have shaped EU climate policy. Using negotiation-models to categorize different aspects of EU climatenegotiations, several key-findings are presented. The thesis concludes that while EU entered the Kyoto-protocol with little to lose because of external factors like previous energy-reforms in key member countries, it had plenty to win in global influence and the satisfaction of an overwhelmingly Kyoto-positive public.

A unified model of stress and affect consciousness was proposed. The connection between affect consciousness and perceived stress was studied. Teachers (n = 19) were interviewed using Monsens affect interview, followed one month later by a questionnaire containing Perceived Stress Scale (PSS), State-Trait Anxiety Inventory (STAI-S, STAI-T) and Twenty Item Toronto Alexithymia Scale (TAS-20).Statistical analysis showed no connections between level of total affect consciousness and perceived stress. Though there were some indications of a negative relationship between affect consciousness and trait anxiety. There were also indications, using a complementary analysis, of a connection between level of affect consciousness on the subscale distress in the interview and perceived stress.

This essay focuses on men?s construction of feminism and gender and views on equality between the sexes. The purpose of the essay is met through interviews with eight men on their thoughts and constructions of these issues. The answers from the interviewed men were analysed with a radical feminist and gender perspective approach. The sources used in the analysis of the material, in the aspect of gender, were from the work of Judith Butler, Robert W.

This thesis aims to develop proposals and models for a modular electronics construction to a future D250S Dual battery charger. The aim also includes investigation of possibilities to use some of Texas Instruments C2000 microprocessors. The reason for this is that CTEK SWEDEN AB wants to renew the present D250S Dual battery charger and lower the manufacturing costs. The thesis work has involved gathering theoretical facts for the development of a design on the modular electronic construction, the choice on which microprocessor to use, the choice of electronic components and facts about peripheral equipment to the D250S Dual. With the theoretical there has been developed different solutions to the proposed hardware and software solutions with comparisons in aspects of positive and negative.