För att finansiell rapportering ska ge läsaren en så klar bild som möjligt krävs en viss grad av harmonisering och upprättande av redovisningsstandards. Risken blir annars att redovisningen inte blir jämförbar och transparent. I december 2001 kom Redovisningsrådets Akutgrupp med ett uttalande som sa att koncernbidraget ska redovisas efter ekonomisk innebörd istället för, som tidigare, en bokslutsdisposition i resultaträkningen. Det problem som då uppstod var hur de företag som följde, och följer, Bokföringsnämnden skulle göra. Därför har Bokföringsnämnden under 2006 och 2007 skickat ut remisser med förslag på hur koncernbidraget i framtiden ska redovisas.

Adolescence is more and more characterized by messages containing allusions and attitudes through social agents (family, friends, school and media). Therefore the purpose of this study was to investigate what significance the social agents and their messages, concerning sexuality, have in relation to young people's thoughts, questions and socialisation.The study is made from the young people's perspective. Our target group was 15 to 16-year-olds in ninth grade at a compulsory school in Sweden. The quantitative part of the study consisted of an anonymous and voluntary questionnaire among the students. To achieve a greater variety we made an interview as a complementary addition in which nine students participated.We found our main theoretical starting point in Anthony Giddens's theories about social agents, modernity, post modernity and sexuality.The conclusion was that the young people in our study foremost associated sexuality to sex, love, relationships and sexual orientation.

Beyond the binary borders of sex -A LITTERATURE STUDY ABOUT TRANSGENDER THEORY AND ITS POSSIBLE CONTRIBUTION TO A SOCIAL WORK CONTEXT. GERGANA TOSEVA KARIN SELIN A thesis in Social work studies (15 credits) at Malmö University, Hälsa och Samhälle 2012. The discussion about sex and gender is always prominent in a social work context. Our purpose and questions are hence based on the discussion on transgender theory and the way of thinking about the non-binary, and how it relates to the nearby theories. The method of the essay consists of a semi systematic literature overview with the focus on discussing transgender theory in relation to other theories and perspectives, such as modernism, post modernism, feminism and queer theory. We answer the following questions: 1. Is it possible to go beyond or exceed the binary of sex and if so, how do we see it in the material we examined? 2. In what way are the existing theories of sex / gender in the binary? 3. Can one featuring a female embodied subject be of assistance to transgender people's search for an embodied subject? We consider it possible to move beyond the binary by using ?fuzzy logic?(Nagoshi & Brzuzy 2010, Tauchert 2002) which is a way of staying in the binary but expanding the term and work in the grey areas instead.

Aim: To investigate the quality of life and the social life situation, with special focus on the consequenses of fear of hypoglycemia (FoH), in Islet transplanted patients.Method: 11 patients were included, four women and seven men, who have been Islet tranplanted at Uppsala University Hospital during the years 2001-2009. Two questionaires, Short Form 36 (SF-36) and the Swedish version Hypoglycemia Fear Survey (Swe-HFS) were used to investigate the quality of life, in relation to fear of hypoglycemia. Also, telephone interviews were conducted to investigate the patients social life situation in relation to FoH, after Islet transplantation and were analysed using content analysis method.Results: The mean value for quality of life was lower than that in the normal population. Three out of ten patients experienced FoH. Three predominant themes were revealed, one theme associated with pre- transplant, was ?Struggle for control of Social Life Situation? and two themes associated with post-transplant, were ?Regain power and controll of  Social Life Situation? and ?At Peace with the balance between the Present and the Future?.Conclusion: The patients experienced improved control over social life situation and quality of life in relation to FoH may been improved following islet tranplantation..

Abstract This essay will present actual research around the concept of Post- Traumatic Stress Disorder, how it can reveal itself in school children and how it can influence young people?s learning ability and capacity to retain knowledge.The purpose is, above all, to clearly diagnose PTSD so that children with this complex of problems can receive good possibilities in learning and understanding.The question at hand is responded to by interviewees with an expertise on the subject and one ?story?, collectively with literary studies.The results illustrate that there can be neurological and biological, as well as social explanations for PTSD but it is seldom a permanent diagnosis. It is though something to take very seriously. PTSD can lead to severe psychobiological consequences, mostly by causing damage in one particular part of the brain, known as hippocampus. The hippocampus is essential in terms of memory and concentration.

The aim of this M.A.-thesis in social work is to problematize the assimilatoric concept of integration and its discourses in a postcolonial perspective in relation to social work in Denmark.As a support theory I use symbolic interactionism. By using these theories I show how the concept of integration and its discourses, when its aim is assimilatoric, can be understood and problematized with concepts as binary oppositions and hegemony.It is shown that the construction of the discoursive other is a useful term as an instrument of interpretation of power in general. The relevance to social work in relation to the social workers double powered positions, professional and cultural power to define 'the other', in social work with ethnic minorities is shown in relation to the post colonial perspective with support of symbolic interactionism. The white western world hegemony and the social workers power positions in relation to the clients fits to the theoretic frame chosen in the thesis.A second aim in this thesis is to point to new ways for social work and to the necessity to reflect over a globalized world characterized by international migration, ethnic relations and diversity..

Ett problem som många lärare säger är att deras tid inte räcker till alla deras arbetsuppgifter. Detta leder i sin tur till att lärarna får mindre tid över till att lära sig nya IKT hjälpmedel. Enligt den nya läroplanen som kom 2011 ska alla elever kunna använda sig av modern teknik för kommunikation. I ett försök att underlätta skolarbetet för lärare, men också skolledare och elever, införskaffas lärplattformar. Här kan allt som rör skolan samlas och de inbyggda funktionerna stödjer användaren i just dennes behov.Syftet med denna studie är att undersöka om och så fall hur lärplattformar stödjer kommunikation i ett urval av skolor i Stockholm 2012.

The purpose of this thesis is to investigate the relationship between space and consumer interaction at WEEKDAY, a contemporary fashion retail store in Malmö, Sweden. The thesis is based on a qualitative case-study and has a social constructionist approach. In order to understand the interaction taking place between consumer and environment we conducted observations guided by Kenneth Burke?s Pentad.The retail servicescape at WEEKDAY is conceived as a metaphorical stage where drama unfolds, analysing and defining the retail space using Kenneth Burke?s pentad of dramatism. We concentrate on the use of two terms of Burke?s pentad, the scene and the act, almost exclusively as we investigate how the scene stimulates the act.

Syftet med denna uppsats är att med användande av Resource-Based Theory fastställa hur mejeriföretag kan koordinera sitt resursutnyttjande via stategiska allianser så att de kan stärka sina marknadspositioner på sina hemmamarknader. Bakgrunden är de förändringar som sker inom den svenska mejeribranschen, och det samarbete som diskuteras mellan Milko, Valio och Skånemejerier. Svenska mejeriföretag har på senare tid märkt av en allt hårdnande konkurrens på sina hemmamarknader, den europeiska marknaden och världsmarknaden. Dagligvarukedjornas ökande antal egna märkesvaror samt inträdet av lågprismjölk ändrar maktbalansen mellan kedjorna och livsmedelsindustrin. Internationalisering av produktion och försäljning är därför många gånger nödvändigt för dessa företag i syfte att stärka konkurrensförmågan. Detta medför att mejeriföretagen måste vara mer flexibla för att klara sig under de allt mer dynamiska förhållandena.

The purpose of this thesis has been to explore in what ways Franz Kafka?s ?The Metamorphosis? can be read as a story of gender. By bringing together Judith Butler?s theory of materialization and Lennard J. Davis?s crip theory I have spoken of Dismodernity as the domain of abject bodies that have been repudiated by (post)modern societies as untintelligible and dysfunctional.

Syftet med den här uppsatsen är att undersöka vad skolungdomar använder datorn och In-ternet till. Författaren vill även ta reda på om det finns några skillnader i datoranvändning-en mellan en skolklass med inriktning mot informations- och kommunikationsteknik (IKT) och en skolklass utan IKT-profil.Tidigare forskning har visat att eleverna främst använder datorn i underhållningssyfte. De chattar, skickar e-post, använder olika communities (nätgemenskaper) och spelar spel. Ti-digare undersökningar har också visat att pojkar oftare har tillgång till egen dator än flick-or.I en undersökning, genomförd 2008 och baserad på en enkät i två åttondeklasser, en IKT-klass och en musikklass, har författaren funnit att datorn används på ett relativt likartat sätt i de båda grupperna när det gäller tiden utanför skolan. Här dominerar fortfarande under-hållningsaspekten och eleverna lägger ned mycket tid på chattande och spel.

This bachelor thesis investigates the discourses on violence among pupils in a school environment. The overall aim is to gain knowledge on how it is researched, interpreted and understood. The methods employed are genealogical analysis, discourse analysis and intersectional analysis. The analyzed texts consist of research reports, articles, dissertations and government authority guidelines. The theoretical framework drawn upon is post modernistic theory, social constructivism and intersectional theory.

It's an everyday experience shared by many that nature can be of help in relieving pain, reducing stress, support mental recovery etc. In the last three decades or so this experience has also found support in a large number of scientific investigations. Among other things the experience of nature has been shown to reduce stress and pain in patients and to boost concentration and reduce impulsive behavior in children. Most of this research however has mainly been concerned with the visual modality. In this thesis the aim has been to focus on the auditory modality in this context by trying to reveal some effects on people from the exposure of nature sounds played indoors in three different environments: a grammar school class room, a kindergarten play room and a post-surgery wake up room at an intensive care unit.

1994 drabbades Rwanda av ett folkmord vars omfattning betecknas som ett av de mest brutala i vår moderna tid. Drygt tio år senare innehar rwandiska kvinnor den högsta parlamentariska representationen i världen och har därmed gått om Sverige. I denna studie är det just kvinnors politiska deltagande som undersöks. Det analysverktyg som används i studien består av: Post-konfliktteori, Transversal politics, Critical Mass, Essentialism, Gender Mainstreaming och kvinnors empowerment. Med hjälp av dessa förklaras relevansen av, och bakgrunden till, fyra faktorer som har möjliggjort och bidragit till kvinnors politiska deltagande i Rwandas freds- och återuppbyggnad efter kriget.

Whiplash is a bodily injury, where the person that is injured is subjected to force towards the neck, mainly in traffic accidents. Even low speed accidents can cause severe damage due to the complicated muscle and nerve structure of the neck. Symptoms range from neck aches and headaches to numb fingers and this makes the Whiplash injury difficult to diagnose. Whiplash is also a treacherous injury due to the fact that the symptoms can not be objectively verified. The principal symptom of the injury is pain, which is to its nature highly subjective.