Innan år 2005 kunde svenska börsnoterade koncerner välja mellan att tillämpa internationella regler eller nationella regler för sin koncernredovisning. Efter år 2005 är däremot svenska börsnoterade företag ?tvingade? att använda internationella regler för upprättandet av finansi-ella rapporter. Studien syftar till att teoretiskt redogöra för de olika sätt som minoritetsintres-set redovisas på i svenska börsnoterade koncerners finansiella rapporter, innan respektive efter övergången till IFRS. Argument för olika tillvägagångssätt att redovisa minoritetsintres-set på har kartlagts, vägts och förklarats med avseende på vilket förhållande dessa argument har till varandra.Inom koncernredovisningen finns två olika perspektiv som kan tillämpas vid upprättandet av en koncerns konsoliderade rapporter, vilka är moderföretagsperspektivet och enhetsperspektivet.

The purpose of this master thesis is to examine how the relationship between humans and nature is expressed in the imaginative literature. My aim is to identify ideological reproductions in the analyzed works. Therefore I have chosen one work from late 19th century and one from late 20th century. This makes it possible to examine the contextual anchorage of the found ideological expressions. The study?s theoretical framework is primarily based on ecocriticism, and especially on Greg Garrard?s and Kate Soper?s thoughts.

This thesis is about how nationalism is constructed from two competing groups, Kosovo Albanian and Serbs. Kosovo for Serbs is a deep symbolic value that continues to be a Serbian identification. This is one of the main reasons why no Serbian politician has the courage to give it up. On the other side of the coin we have the Kosovo Albanians that only settles for independence. To recognize the independence for Kosovo could jeopardize the security for the Serbian minority living in Kosovo.

Age is one of two new discriminatory grounds in Swedish law. EU took official position against age discrimination by means of Council Directive 2000/78/EC of 27 November 2000 establishing a general framework for equal treatment in employment and occupation. From January the 1st 2009 it is, by Diskrimineringslag (2008:567), illegal in Sweden to discriminate anyone based on age. The law covers all age groups and is applicable to various fields in society. Age differ from other discriminatory grounds since everyone has an age.

This Master thesis focuses on change conditions and change ambitions in Swedish public libraries. I have chosen to focus on three libraries that participated in a much-debated developmental project sponsored by the Swedish Arts Council almost twenty years ago. The aim of the project was to enhance service-quality, increase user-influence over media acquisition and library routines, and to redefine the concept of quality in the library context. I have made comparisons of the conditions and change ambitions between the project period 1991-1994 and present day 2009. To do this I have analyzed the evaluations of the above-mentioned project and the developmental plans that every municipality in Sweden is required to write according the library-law of 2004.

This study aims to investigate, describe and discuss the views of a group of adolescents on their identity and the process of second language acquisition. They all came to Sweden and started studying in Swedish schools in the last three years without any knowledge of the Swedish language.The study has been conducted with respect to the adolescents own perspectives and what they consider important.The methods used are group discussions/ interviews, observations in class and informal discussions with teachers and adolescents.Their voices are described and discussed in this paper. One must take into consideration that there is no objective of being neutral or to generalize the results to any other group or category. On the contrary the study has involved critical self- scrutiny and active reflexivity according to ethnographic tradition.Symbolic interaction has provided a theoretical framework for the study. Looking into how social identities may be constructed or communicated from the adolescents voices and looking in to their use of language the study reveals that several expectations and situations need? to be met by different identities.

This study is an intersectional analysis of how women who?ve immigrated to the bilingual municipality of Pajala, experience their current and future work life. The study is based on nine qualitative interviews with women of different class, age and origin. A number of constellations of relationships between these categories emerge in this study. What seems most central is that traditional notions of femininity and masculinity segregate labor vertically and horizontally.

Management of large carnivores involves more than just the management of animals, people also have a large influence. The Swedish parliament decided in 2009 that the county boards should use co-management to a greater extent in management. This shows how important human dimensions are.We know from previous research that the majority of people in Västerbotten are positive toward large carnivores and the management done by the state, however there is a negative minority which should not be neglected. This paper contributes with an examination of attitudes toward large carnivores, wolf, bear, lynx and wolverine, in Västerbotten County. The data for this study were derived from a survey that was sent out to 150 randomly selected persons in every commune in following counties: Norrbotten, Västerbotten, Jämtland, Västernorrland, Dalarna, Gävleborg and Stockholm.

This essay examines a presupposed correlation between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context. The more specific purpose is to test the following hypothesis: There is a reversed connection between the way one look upon values and the way one look upon the will of the people in a theoretical democratic context, that is; a strong claim of values give reason to a limited conception of the will of the people and a weak claim of values gives reason for a more unlimited conception of the will of the people.In order to test the hypothesis I examine three different conceptions of democracy, these are: pluralist democracy, deliberative democracy and constitutional democracy. I analyze the way they look upon values, there view of the will of the people and finally if there is a connection between the way they look upon values and the will of the people. Values should be understood in a metaethical context. In other words it is not values in the ?common? meaning, instead its how val-ues in them selves should be understood, and even more relevant, what we mean when we ex-press values.My conclusions are, first and foremost, that there is a correlation between the will of the people and values, according to the formulation of the hypothesis.

The key purpose of this research has been to study and understand how young people with Syriac ethnicity experience their identity, when living in two different cultures. The Syriac minority is something of a special case when it concerns establishing the identity of an individual, since syriac´s do not have an official country.To be able to do this research an interview has been done with four young students with syriac ethnicity. The four of them is attending their final year at ?gymnasiet? in Sweden which is equivalent to USA?s senior year in high school.The multicultural school is today a fact and many immigrants attending the Swedish schools today feels misplaced when they meet the Swedish culture through fellow students and society. A clash between cultures occurs and most of the students, with non-Swedish ethnicity, live some kind of dual life.

It has since long been noticed that savior figures from different religions have reminded of each other, and there are different theories trying to explain why. This study examines religions operating in the same culture, and in this case, judaism and zoroastrianism, and their influence on each other. In particular, focus is on zoroastrianism's image of the savior figure Mithra, and how this representation may have influenced the description of the Messiah in the Talmud. How are the two figures represented in the scriptures and what similarities can be identified?By a thorough content analysis the studie examines the Avesta of zoroastrianism and the Talmud from judaism.

The purpose of this study was to examine the extent to which incontinence aids, used in local authority/municipal nursing homes, were adapted to the resident?s urine-leakage volume and to find out how nurses perceived the current situation concerning individual testing of incontinence aids in municipal nursing homes. The study method was a quantitative empirical study and was carried out in two phases. The first phase was a weighing test, carried out in three nursing homes, whereby the incontinence aids used by 25 residents during a 48 hour period were weighed. The second phase was the completion of a questionnaire by the municipal nurses working in the same local authority.

Today is what you could call a golden age for technological development in health care. Technology is given a bigger role in healthcare and serves not only as a support for health professionals in their daily work but also as a tool for the patient. With the help of eHealth services, patients are becoming more involved in their own care. This improves patient?s knowledge about their health, which in turn contributes to higher motivation to perform self-care.

When the costs for a company increase it is normal to look for alternatives to lower thesecosts. One of the expenditure that farmers have is energy costs. The price for the energy mayvary because of the free market. To look at the possibilities for a farmer to invest in sunpower, to make the company less sensitive for the changes on the electrical market, isinteresting. The biggest part of the electricity that is produced in Sweden comes from a fewcompanies on the market.

Research shows that Muslims are often reproduced within the context that reinforces stereotyping of Muslims, see for example Otterbeck and Schielke. They are often regarded as a collective group with no distinct individuals and thereby the Islamic religiosity is portrayed as different and deviant from the more secular and private practiced Protestantism that is a common belief in Sweden.The purpose of this work is to study the already existing representation of Muslim women in a Western context, i.e. Muslim women in Sweden. This is done through an analysis of two ethnographic interviews and observational studies, written by researchers in Sweden (Karlsson Minganti and Sultan Sjöqvist) to investigate the existence of an "us and them" mindset. The two ethnographic studies which are analyzed in this work, deal with different types of Muslims: women who have been Muslims since birth and converted Muslim women.