Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

The following text constitutes an attempt to present the French philosopher Gilbert Simondon's genetic ontology through an account of his reconfiguration of the problem of individuation in his doctoral thesis from 1958, L'individuation à la lumière des notions de forme, information, potentiel, métastabilité. The intention is to show how Simondon through this reconfiguration of a classical philosophical problem ? in which concepts and schemas from contemporary physics and technology is utilised in a critique of the bi-polar hylomorphic schema as its traditional, substantialistic solution ? becomes able to articulate an anti-substantialistic and anti-reductionistic ontogenesis as first philosophy. A systematic philosophical conception that according to Simondon precedes every critical investigation of the subject as well as every scientific ontology ? not by establishing a pre-critical position, but by exceeding Kant's critical position: that is, through a displacement toward a conception of the transcendental conditions for the genesis of being and thought as real conditions, rather than conditions of mere possibility.

The aim of this bachelor thesis is to examine the collaboration between school librarians and teachers in primary school, in order to illustrate how the two professions can work together, how they see their own roles and how they look at the other professionals´ roles. We also discuss earlier studies in LIS concerning collaboration between teachers and librarians. The method of investigation is qualitative interviews with practicing school librarians and teachers, we interviewed three school librarians and three teachers from three different schools in the same county.  As a basis of the discussion and analysis Andrew Abbott's theory of professions is used. The thesis shows that collaboration differs between the schools.

The aim of this essay is to investigate how a demarcation is made between employees? right to religious freedom next to employers? interest in running their enterprise in an efficient way. Case law shows that the Arrowsmith-principle forum internum and forum externum could be used when a demarcation has to be made. Furthermore, case law shows that that the employee?when accepting a contract of employment?have accepted certain restrictions of his or her religious freedom.

This bachelor thesis aim to explore in what way the Euro crisis have affected the reciprocal relationship between European identity and the attitudes towards the euro, and how it differs between the members in the Eurozone and members that have not yet introduced the euro. This thesis is grounded in a theoretical view that the euro is a symbol through which European identity is created, but also that European identity is a factor for the attitudes towards the euro as a single currency. By statistical analysis of empirical data collected through the Eurobarometer, I discover that there is a difference between how the relationship between the European identity and the attitudes towards the euro changes during the Euro crisis. Members without the euro seems to be more affected than members with the euro, as the correlation between European identity and attitudes towards the euro weakens for members without the euro, which do not seem to be the case in member countries within the Eurozone..

We studied the understanding of public librarians of the required qualifications for a public librarian, what these qualifications embody and how they should be used, and if there are any differences between geographic regions. We also compared our results to the Library Code, which describes the responsibilities of the public libraries. To complete our study, we interviewed fourteen public librarians at eight different public libraries located in both urban and rural areas in Sweden. Our results showed that even though the qualifications specified by the Library Code were identical, they were emphasized and used differently by the public libraries included in our study. This illustrates that the public libraries prioritize and focus differently on the various aspects of the Library Code.

The social dimension in the EU, explored through the document texts of the Treaty of Rome, the Lisbon Strategy, the Social Policy Agenda and the Swedish Strategy ReportThis paper explores the social dimension of EU social policy, except the aspects of the economic and labour market. The EU documents reveal an underlying line of thought stemming from the alignment of the six founding countries, spearheaded by France, with the conservative corporatist welfare model. As one of four European welfare models, the conservative corporatist model emphasises labour market issues, corporate social responsibility and the subsidiarity principle in EU social policy. It also influences how the texts define the terms social, social policy and social exclusion. The definitions determine how policymakers combat problems such as social exclusion and identify the policy issues to be included in EU social policy.The Swedish Strategy shows how the country is responding to the objectives that it has been assigned by the EU and how it plans to attain them.

Introduction: The world is changing rapidly and the uncertainty that characterizes today´s society makes companies preparations for the future crucial. Purpose: To examine how CEO:s in small companies look at the future and what kind of preparations they make in order to meet it. Hereby, our ambition is to find out whether there is a difference between companies working in industries characterized by different degrees of stability. Mode of procedure: The purpose of this thesis has been fulfilled by interviews with four CEO:s from industries characterized by different degrees of stability. Result: The companies working in relatively unstable environments tended to be relatively more flexible and have an emergent strategy formation process, whereas companies working in relatively stable environments displayed relatively less flexibility and tended to have a planning strategy formation process..

The purpose of this study was to examine if there was a relation between birth order, gender and locus of control. There where 162 participants in the study, 44 men, 115 women. Birth order was coded into three levels. There where no significant differences between birth order and locus of control. The result showed that female participants where more external when it came to locus of control.

Many scientists agree that phytoestrogens could have an effect on the reproduction of an animal. The question is now why and what mechanisms that play an important role. This paper has been focusing on the estrus behavior of gilts by use of a behavioral study. Some of the gilts were given additional feed with the phytoestrogen genistein which commonly occurs in the feed as a part of soybean products. Blood samples were collected and analyzed for progesterone and estradiol concentrations.

This Master Thesis is a product development project that has been carried out in cooperation withLappset Sweden AB.The purpose has been to develop a group of products suited for parks andtraditional playground locations. The specific target area has been courtyards of newly builtresidential areas. (These pieces of open land resemble glades that can be found in the forest,which in Swedish is called ?gläntan? and has given name to the product family). Therefore thedesign should match contemporary architecture.

This paper investigates whether there is a right not to suffer from poverty. The investigation is being conducted from the theoretical standpoint/view that only civil and political rights constitute justiciable rights and rights proper from a moral stance, whereas economic and social rights constitute mere political agendas or less.In the search of an answer to this question the content of economic and social rights, and thereafter civil and political rights will be outlined, followed by an inquiry of what should really be considered as rights. Finally, the arguments against economic and social rights as real rights is presented and scrutinized.This paper will conclude that the stated difference between the above-mentioned sets of rights is illusory and that the right not to suffer from poverty ought to have the same status as civil and political rights..

Purpose: The purpose of this study is to examine the difference in return between Swedish and Russian hedge funds while considering the risk taken.Method: This study is based on quantitative data on funds' historical returns from the electronic database Morningstar.se. Additional data is taken from the funds websites, the Swedish National Bank and Fondbolagens förening.Result and conclusion: All hedge funds, both the Russian and Swedish performed better thanthe index. The Russian hedge funds nevertheless performed better than their Swedishcounterparts in all three evaluation methods..

The purpose with this essay is to study if the exhibition, Maria-Drömmen om kvinnan has a gender perspective and if it contributes to the history of art. The study shows what kind of women the exhibition illustrates and what kind of perspective it has. By telling about the black Madonna I also show that there is another representation of the middle age women in the Roman Catholic Church at this time that the exhibition not have included. The study is also going to illustrate the difference between a genderperspektiv in art and a women?s perspective.

In nature there are about 4,500 minerals identified. These can roughly be divided into two groups, opaque phases and non-opaque phases, with the exception that some opaque phases also may act as a non-opaque phase in different circumstances. The division is made on the basis of the optical properties. Opaque phases are nontransparent, which means that a different type of microscope must be used. A conventional microscope uses transmitted light while the microscope for opaque phases or the ore microscope uses reflected light.