This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

I meet in my work as art teacher many students of different descent, were they, or their parents, have different school experience than the Swedish. This, in combination with therecent discussion after the Muhammad caricatures about the banning of images in Islamic religion, made me curious to study what art education in a Muslim country looked like. I went to visit the Maramra Egitim Köyü school in Istanbul, Turkey, and especially their art classesfrom grade five to eight, which are the same age of students that I have been working with thelast ten years. This was my first visit to Turkey.The question I ask is: What does the practice of Turkish art education look like, using the Marmara school as an example. Which discourses can I identify in the art teacher practice? What surprised me the most was the frequent visual exposure of the founder of the Turkishstate, Kemal Atatürk.

According to the Swedish curriculum, teachers have an assignment to educate children to become democratic citizens. Students will develop values given in the curriculum's section, dealing with aspirational values. Teachers also have an assignment to transmit a cultural heritage. The curriculum states that education, in a deeper sense, is about to transmit a cultural heritage. This claims that the two assignments would be one and the same.

The Swedish RE curriculum states that a major purpose and aim of education inreligion is to make the students accepting and understanding of people, regardlessof religious beliefs and conceptions of life. Previous research has shown that thereare tendencies indicating that these goals are not being attained thus Swedish adolescencespeak of religion and religious people in a stereotypical manner. Thesetendencies are causes of concern which is why this study seeks to make a contributionto the previous research. This research is required since there may havebeen a change in terms of results since the last study was made. In addition, resultsfrom research that are based on interviews are hard to generalize.

In 1809 the citizens of Sweden where given the freedom to practice their Christian faith through the Swedish constitution of 1809, 16 §. This proclaimed that there should be religious freedom in Sweden, albeit restricted to Evangelical-Lutheran faith. Although after the law regarding dissenters was passed in 1860 by choosing another church than the Evangelical-Lutheran church you lost some civic rights, for example you could not become a public official. The freedom to choose religious affiliation was given through the Law of Religious Freedom in 1951. The purpose of this study is to evaluate in what way the concept of religious freedom has developed in Swedish law between 1809 and 1951.In the background I treat two historical events and one era, with focus upon religious freedom, which have in my opinion influenced the view of religious freedom in Sweden during the chosen period of 1809?1951.

AbstractThe purpose of this study is to examine how Greece?s migration system functions and how immigration and asylum policies manifest themselves during the countries current severe economic crisis. More precisely, examining how the regulatory framework and policies regarding refugees' and migrant situation effects practical implementation. The research questions raised are; - How are refugees and other migrants' rights in Greece respected, from a legal, political and moral perspective? What impact can racism have on the treatment of refugees and other migrants? A contextual analysis of ideas through an analysis of the political programs/agendas was used and contrasted, through theories concerning racism, nationalism and globalization to further nuance the situation concerning refugees' rights.

Although Sweden is considered to be one of the world?s most equal countries, studies show that social work to a large extent is characterised of stereotype conceptions about men and women. This implies that clients with addiction problems are treated by there gender belongings and not from there individual needs. The purpose of this qualitative study was to examine how aware the social services are regarding gender perspectives and equal opportunities among male and female addicts. The social workers that were interviewed had different opinions about what extent the gender perspective had in the treatment of the clients.

The purpose of this study was to examine in which way personnel who work with LVM approach their client?s integrity, autonomy and their participation in decision making. We used a semistructured interview when we interviewed three social workers, one placement secretary and four care personnel who work at institutions for LVM. In the theoretical approach of this study we used the total institutions and the user influence by clients. The study has shown that personnel?s considerations to their client?s integrity, autonomy and participation in decisions are a convoluted problem.

This paper has focused on specific aspects of the law concerning the 3rd paragraph of The Care of Young Persons Act (1990:52), LVU. The purpose of this study was to examine the prerequisite other social destructive behaviour in four cases where youths has been under compulsory institutional care because of their computer gaming. The study was composed on a legal dogmatic method and a legal sociologist perspective. The legal dogmatic method implies to examine the law and its elaboration, the legal sociologist perspective focus on the consequences and causes of the court of law. The study shows that problematic computer gaming is an increasing problem in society and that other social destructive behaviour is a wide prerequisite that need new amendment in order to ensure citizens certainty..

Gambling about money is a frequent phenomenon in our modern community?s. The gambling has for some people resulted in a compulsive gambling. These consequences affects not only the gambler but also have impact on his or hers relatives. The purpose of this study is to describe how a small selection off relatives to persons with a compulsive gambling experience the gambling consequences in there life.

The purpose with this studie was to examine how individuals with experience of a long-term drugabuse describe their transformationprocess, and if this process has contributed to a change in their selfdescription. The studie was delimit to examine the transformationprocess, not in relation to what sort of abuse the informants had, or in relation to gender. The studie anwered questions concerning motivation to stop abusing, how the informants started the drugcareer, and how life as an abuser is described. In the studie qualitative method was used, five semi-structured interviewes were made with individuals who had a long-term addiction in the past. Symbolic Interactionism was the theoretical frame of referense that was used for analyse.

Background: The Swedish Financial Supervisory Authority?s mortgage limitation, of mortgaging up to 85 percent of the market value of the real estate was introduced on the first of October 2010. The aim of the recommendation is to prevent a detrimental development of the market for mortgages while at the same time creating incentives for the consumers to limit the debt level. The mortgage limitation is a recently adopted recommendation and few studies have made a thorough analysis of its effects, hence it is an interesting topic to study.Aim: The aim of this study is to analyze the initial effects of the mortgage limitation for consumers, banks and estate agencies. Furthermore, the study aims to evaluate drivers of consumer debt levels and conclude whether the mortgage limitation will result in lower debt levels for consumers.Completion: The study is based on interviews with respondents from banks and with respondents from estate agencies to enlighten the initial and long term effects of the mortgage limitation.

The aim of this essay was to study if social workers have a gender awareness in the social work they perform and if it appears in the assessment of needs and intervention. A qualitative vignette study with four social workers who handle adult- and addictive clients have been performed. Gender theory is used to interpret the empirical results. The results of the study show that social workers doesn´t see any differences in the clients situation, or make any different assessment of needs depending on if the client is a man or a woman. Social workers also propose the same interventions to men and women.

The aim of the study is to investigate how clinicians in psychiatric care for adults consider borderline personality disorder to be manifested in men and women, respectively. Could there be a tendency to over-diagnose women and under-diagnose men? In addition, the purpose of the study is to bring clarity to the reasons for gender differences within borderline personality as perceived by the clinicians. The study is based on an inductive approach, in which interviews have been conducted with twelve clinicians working with borderline personality disorders to gain a deeper understanding of how the clinicians consider the manifestations of gender differences.The clinicians described tendencies for women to deliberate self-harm, have mood swings and problems in relations. Men with borderline personality disorders are described as having a higher degree of e.g.

The purpose of this study was to, through the life stories of four women and their experiences, thoughts and feelings according to a life in drug dependency reach an increased knowledge about how a dependency can arise, continue and be brought to an end. The question at issue were: How do a small amount of women describe and comprehend their experiences, thoughts and feelings according to their drug addiction seen through a process perspective. In order to answer that question three themes were investigated: the road into dependency, living as an addict and the road to recovery from dependency and the time that follows. The study followed a qualitative method and the theoretical approach was hermeneutic. The results were analysed through a process analyse perspective, from the view of the chosen theoretical perspectives, social constructivism, experience perspective and a psychodynamic perspective.