The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

This bachelor?s thesis aims to examine how the ?New Pact on Migration and Asylum? construct the discourse on ?sustainable migration? and ?efficiency? in the European Union. The new jurisprudence concerning migration and asylum in the European Union seeks to establish a more ?fair, efficient and sustainable migration and asylum system?. To analyze the discourses, a critical discourse analysis is applied to the former asylum regulation, Dublin regulation III, a revised and withdrawn proposal, Dublin regulation IV, and future legislation.

The purpose of my thesis has been to examine the public debate in daily newspapers about children in 1882. For material I have used newspapers Dagens Nyheter and Aftonbladet from the year 1882. My study is based on a regulation concerning public schools from 1882 and a labour law concerning child labour from 1881. I have also examined other articles that focused on children to get an overview of what the papers wrote about them. With the articles I found in the Dagens Nyheter and Aftonbladet I have made a quantitative content analysis. As a method for the content analysis, I have used text analysis as a tool. As a result of my study I found a total of 228 articles about children and of those 82 dealt with the elementary school regulation and the child labour law in various ways. The other articles concerning children discussed issues such as how to raise your children, charity questions and accidents and crimes involving children. These articles were written from a perspective where society showed concern over the children's environment. Often the articles expressed great confidence and trust in the public schools as educators and as a place for learning and supervision..

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

The purpose of this research is to identify how E-NGO and forest stakeholders, in the study referred to as non-state actors, have influenced the EU timber regulation; through participation and lobbyism towards the decision- makers (policy makers) at EU and national level, to achieve adjustments in the legislative text. The study also examines the relationships between the forest stakeholders, the E-NGOs and the EU-institutions, regarding communication, cooperation, informal and formal consultation where interviews were accomplished with decision-makers from the EU-institutions, forest stakeholders, E-NGOS and representatives from Swedish authorities that participated under the development of the EUTR during the period of 2008-2013. The participation and lobbying from non-state actors have most likely affected the outcome of the regulation, through alterations in the legislative text and through influencing the EU-institutions. Several factors that have affected the efficiency and timing of the influence have been identified through interviews as well as various approaches to influence the decision makers. The findings of the study may be useful for forest related interest groups that are involved in decision-making procedures at EU-level and as substance and material for further research in the subject of forest policy making at supranational level..

The United Nations has, during many years, developed a model for a globally harmonized system for classification and labeling of chemicals, with the aim of it becoming a global standard. This system is implemented in the European Union through the CLP-regulation and is now working parallel to the existing directives until 1st of June 2015, when all the new classifications of substances and mixtures must be completed. The aim of this project was to adjust the laboratory to the new legislation, through inventory of stored chemicals, update the list of chemicals and perform self-classifications of mixtures. The work included handling of about 650 different chemicals with varying hazard classifications and search for information in corporate websites and chemical databases. This resulted in a new and complete list of chemicals stored and used in the laboratory and, in addition, an example of how to make a self classification of a mixture.

This thesis deals with the legislative problem of thin and thick capitalization of subsidiary companies situated abroad. This kind of companies are often used for tax planning purposes, as means for transferring company profit from a high tax state to a low tax state. Today, the legislative flora around the world mainly focuses on the question"how low/high can the capitalization level of the company be, before thin/thick capitalization can be considered to be at hand?". Instead, this thesis raises the question"how far from the optimal capitalization rate is a probable capitalization level for a company, and can this be an alternative approach to legislation?".

Due to the interest of starting a preschool with a scout profile in my circle of acquaintances I chose to write my report about how the scout method would work in a preschool. I did this by comparing the origin of scouting and preschool. I based my report on the following questions:Are there any similarities or differences with curriculum, education act and the scout method that can make it easier/harder to work with the scout method in the preschool?There are many theorists that have had influence on the preschool. Give some examples of their theories that could affect the scout preschool?What is the difference between a teacher and a scout leader?What would a preschool look like if you included the scout method in the daily activity?With the help of my literature studies I compared the scout method against the laws and rules to make sure that the scout method doesn?t contradict them.

AbstractIn 1997 a regulation were introduced to the swedish school system, Förordning om kvalitetsredovisning i skolor m.m SFS 1997:702 (Regulation about account of quality works whithin the school system). The preceding discussion noticed that municipalities and schools lacked in their progresive quality work. Messures had to be taken. Since the introduction of the regulation the government has decreed changes and additions to the original regulation. This has led to changes of substance and form in the quality work account to the administration during time.

The aim of this text is to study how sectional managers in the care of the elderly work so as to promote basic human values. Semi-structured interviews generated qualitative data from five sectional managers. A hermeneutical approach was applied for interpreting the interviews. The result shows that the respondents are conscious of the fact that it takes a lot of long term work before a change in current procedures will happen. Also, the common everyday principles of work and basic values will continue to be part of the care of the elderly.

AbstractThe use of temporary agency workers has increased significantly during the last decades. Due to considerable differences in the legal status and working conditions of temporary agency workers within the EU, the directive 2008/104/EC on temporary agency work was adopted in 2008. The current directive has a two folded purpose, first and foremost to improve the employment and working conditions for temporary agency workers, by establishing the principle of equal treatment. The second purpose is to create greater acceptance for the temporary work agencies, and also to review and remove any unjustified restrictions or prohibitions against them.There are several different models for labour market regulation represented within the EU. The Swedish and Nordic model has through history relied heavily on regulation via collective agreements, entered into by the social partners, with a minimal amount of state interference and regulation.For Sweden there is a potential problem in the implementation of the directive on temporary agency work, since it follows from case law by the European Court of Justice (ECJ).

This report is intended to give an insight in the Network Performance Assessment Modeland the parameters that is needed in the making of a fictitious grid that represents anoptimal grid. A main goal is to investigate how the construction of a real grid iscompared to the fictitious.One of the key parameters is how redundancy is treated in the model and to find theoptimal amount of redundancy versus the costs. Further is the dimensioning of the grid ofinterest. The fictitious grid is based on energy whereas the real grid often is based onsubscribed power and these two principles are compared and analyzed.The difference in the outcome of the model result due to variations in input data of themodel is also discussed in the report..

This paper accounts for the work with a website for a company whose real name will not be disclosed in the text of this paper. Instead, they have been assigned the fictitious name Larmbolaget, which can be translated as ?The Alarm Company?.During our work with Larmbolaget?s website, we consulted a selection of accessibility guidelines from the Web Content Accessibility Guidelines (WCAG) 2.0, developed by a working group within the World Wide Web Consortium, as well as a number of design principles and heuristics outlined in this paper. We also conducted several usability tests on users from our intended target group. All the measures taken were an effort to ensure that Larmbolaget?s website be as accessible and usable as possible.Our conclusion is that the resulting website does comply with the accessibility guidelines and design principles described in this paper, and thus we consider it to be accessible and usable to a wide range of users, including those with disabilities..

AbstractTitle: 2008- the year of the mobile-TV-markets expansion? (2008- ett år för mobil-tv-marknadens utbredning? Drivkrafter hinder och aktörer).Number of pages: 50Author: Hilda EngstrandTutor: Lowe HedmanCourse: Media and Communication Studies CPeriod: Fall Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The aim of this research paper is to identify the main operators on the mobile-tv-market and to map out the main forces behind its growth. What are the driving forces that creates a new disribution-market? Also to study how political media-regulation effect and urge the mobile-tv- market.Material/Method: Interviews with people from the mobile-tv-market. To read public-documents, press releases and reports from the government, media-companies and organisations has also been a method used to gain information.Main results: That the mobile-tv-markets growth is a result of several driving forces.

The purpose of this study is to analyze picture books from a gender perspective. The books are found in a book box that the libraries send out to preschools. This study is based on the following questions:How are boys and girls portrayed in picture books?Do the picture books encourage or discourage the principles of equality found in the Curriculum for the Pre-School and the equality work conducted in the preschools?I performed a qualitative text and picture analysis of 12 picture books. I used Maria Nikolajeva and Kajsa Wahlströms schedule of typical masculine and feminine qualities and activities when analysing the picture books.