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.

Title:Social media as a tool for organizational learningAuthor:David Chaaya & Filip FischerSupervisor:Stig Sörling & Tomas KällqvistBackground:People have always used different ways of communicating. Communication hasa vital role in organizations for control when management and employees are communicatingand interacting with each other to spread individual learning. Thru this contact, individuallearning can develop into organizational learning, which will benefit the whole organization.The most modern tool of communication is social media such as Facebook, Twitter andYoutube. The potential of these social media is disputed in society, but more and moreorganizations are using these kinds of media for communication.Aim:The purpose of this study is to illustrate how social media is used to control withinorganizations and also to create understanding how significant social media are fororganizational learning.Method:The method of this study originates from the ?aktörssynsätt? and is influenced byhermeneutics.

Alzheimersjukdom är den vanligaste av alla demenssjukdomar och den ökar i takt med att de äldre utgör allt större del av befolkningen. Det innebär en förändring för hela familjen när någon drabbas av denna kroniska sjukdom. Deras känslor pendlar mellan oro och ilska, mellan skuld och förtvivlan. Även de är offer - de tillgivna makar och övriga anhöriga som blir vittnen till hur en familjemedlem blir sämre för var dag. Under sjukdomsförloppet kunde det urskiljas en krisreaktion hos de anhöriga.

The healing process of human bone can be aided by the presence of differentmaterials. A material that is transformed into bone when in contact with bone iscalled a boneconductive material. By transforming into bone the material reduces thetime that it takes to heal a fracture. This report is a study of existing boneconductivematerials on the market to see if there is a material available that would be suitable totest on larger fractures. The wanted application is to be able to heal fractures up to50 mm which is a fracture too big for the body to heal on its own.The healing process of human bone can be aided by the presence of differentmaterials.

Slutsats: Det finns ingen perfekt mall som ska användas vid förändringar. Detta gäller i synnerhet förändringar som handlar om införande av en ny IT baserad arbetsrutin i en traditionsbunden organisation. Reaktioner på en förändring och på införande av ny teknik är olika från person till person, från organisation till organisation. Vi har genom denna uppsats kommit fram till att det finns ett antal nyckelord som borde tas i beaktande samt tillämpas om en förändring ska accepteras av personalen. · Information · Kommunikation · Väcka intresse och motivation · Uppföljning av arbetets gång.

The aim for this study was to investigate if it is less stressful for cow and calves in loose housing systems when separation is made so they can see and touch each other (Physical Contact-PC) instead of just hearing each other (Hearing Contact-HC). The behavior of eight cow- calf pairs (n=4 pairs per treatment) on an ecological dairy farm with cubicle housing were studied for four hours directly after separation and four hours the day after separation. The first four cows that gave birth were used for treatment PC, and the following four cows that gave birth were used for treatment HC. The only selection criteria used was that both cow and calf were healthy. Separation took place 3-4 days after birth and the calves were put separately in two different pens while the mothers were let loose into the cubicle system.

Aim:In this study, women were interviewed about their experiences of recovering from an eating disorder - The aim has been to investigate the factors that contributed to recovery and with guidance of these factors, find factors that can be used in a preventive intervention.Method: A qualitative approach was used to design and conduct interviews, the design of the study was descriptive and a semistructured interview was used. The local affiliation of The Swedish Eating Disorder Association was contacted and provided contact with 10 women who participated in the interview. To participate in the study the women had to be recovered from their eating disorder for at least two years. The women who patricipated in the study were between 22 and 36 years old and had been recovered for 2- 16 years. Data were analyzed and coded then categories with similar themes about the factors that were important for recovery wad etablished.

The forgotten group: A study of support for relatives of incarcerated individuals. The daily lives of relatives of an incarcerated individual are affected and changed by the fact that their kin has become incarcerated. This made us want to research what kind of support these individuals are in need of and what kind of support the society is offering them today. Because of their kins behaviour, these individuals are also often exposed to feelings of shame and stigma. Therefore we have, with Goffmans theory of stigma in mind, looked into how this affects the relatives daily lives.

The majority of the interest for Marie-Jean-Antoine-Nicolas de Caritat, Marquis de Condorcet (1743-1794), has been focused on his work in mathematics and political science, especially on his famous method on voting tally. With a background in the French enlightenment, on the brink of the revolution, this essay focuses on his political and philosophical ideas, specially his thoughts on the role of education in humanity?s struggle toward greater freedom. Is it possible to identify a connection between the concepts of education and freedom in his writings? This question is largely unanswered, even though it is fundamental for the understanding of the underlying reasoning of Condorcet.

Veterinary medicine is not merely an area of occupation but also an area of business. In a business the customer service is its identity and brand and more importantly what makes the client choose and recommend the clinic to other potential customers. The licensed veterinary nurse is habitually the one who first meets the clients at the clinic. Therefore it is particularly important for the licensed veterinary nurse at the clinic to offer high-quality customer service. The object of this study was to understand and elucidate how the pet owners experience the encounter with the licensed veterinary nurse at different stages in their contact with the clinic.

The intention of the essay was to see what Web users? comprehension might be when watching four videos that are published on the Swedish Government?s Web site. One video contains an interview with Lena Hallengren, Minister for Youth Affairs of the Swedish Government, and in the other three Ulrica Messing, Minister for Communications and Regional Affairs of the same government, gives speeches about the governmental issues she is responsible for. The comprehensions that were examined are those concerning the forms of presentation of the videos, the ministers? appearances, the videos abilities to create and maintain the Web site visitors? interest, and the visitors? behaviours and conducts while being in contact with the Web site.

Detta examensarbete har som huvudsyfte att bidra till en djupare förståelse av relationen mellan vatten- och energianvändning i flerbostadshus. För att arbetet skulle kunna slutföras inom dem förutbestämda 20 veckorna begränsades arbetet. Valet gjordes att studera studentlägenheter i korridorform då denna typ av boende ser ungefär likadan ut oavsett vart i Sverige de är byggda. En annan anledning till att studentboenden är en intressant målgrupp är att energi- och vattenkostnaden ofta ingår i hyran, vilket minskar medvetenheten kring energianvändningen. Studien har kartlagt fjärrvärmeåtgången och användningen av varmvatten i två utvalda fastigheter.Fastigheterna består av korridorsboenden och är belägna i Stockholm och Luleå.

A mapping process is ongoing in Sweden concerning a phenomenon known as ?honour related violence?. The explanations of ?honour related violence? often focus on culture and ethnicity, thus establishing differences between the majority society and offenders and victims. Given that some scholars critique mapping for focusing on predetermined objects, my aim is to study discursive conditions for abused girls, who are constructed as being from within ethnic minorities, in relation to their contact with the Swedish welfare system.

Background:Homeless persons who suffer of mental illness are one group which is marginalized worldwide. Homeless people have a fragmentary contact with healthcare and many of those who have drug abuse problems and mental illness are still undiagnosed. Still, this is not their only issue when various state agencies argue about who will take responsibility for this persons. Aim: To describe the factors that are perceived supportive or restrictive by homeless people with mental illness. Method: The material has been gathered via systematic and unsystematic searches and the study was designed as a literature review.

The homes that were built in the 60?s - and 70's are now so dilapidated and worn that they need thorough renovations. These renovations are expensive to implement for the landlords, which means that the funding for these renovations can create problems. Currently there are no government subsidies for these renovations. This report will examine how Förbo performed the renovation of Säteriet.