In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Internet grows, so it?s cracking, soon will all IPv4 addresses be allocated and a solution is urgently needed. The new protocol, IPv6 is the solution to this problem. With a size of 128 bits against IPv4s 32 bits gives IPv6 a huge amount of addresses to distribute. The security addition that may be added manually in IPv4 is the standard with the new protocol.

Several scenarios point toward a future where we are far more people on Earth than today, where most of those people will live in cities and where oil no longer dominates in the transport systems and in agriculture as an energy source and where less energy will be available to us. The report investigates what areas in traditional ecological knowledge that can contribute to the transition that follows a future with less energy and establishes three areas with the potential of becoming important: areaspecific biological knowledge in societies that are more dependent upon its surrounding environment and its natural prerequisitesthe local management of these biological resources, which often means a fair sharing and sustainable handling of the resources and which has been observed in Nobel price awarded Elinor Ostrom?s researchthe world views that lie behind how the environment is considered and managed, world views that can inspire and point toward how we in the future should formulate world views that do not give the destructive modern management of the environment It is also noted that the magnitude of the city living in the future is a historical news and that very little research has been done in how traditional knowledge can be transferred into this kind of living..

I den palliativa vården ses döden som en naturlig händelse som varken ska skyndas på eller fördröjas. För personer som är sjuka kan det upplevas som skrämmande att tvingas möta verkligheten och konfronteras med sin sjukdom. Syftet med detta examensarbete var att beskriva personers upplevelser av att leva med en palliativ diagnos. Tolv vetenskapliga studier analyserades med en kvalitativ manifest innehållsanalys. Analysen resulterade i fem kategorier: att inte ha makten över sin tid och sin kropp, att vilja vara hemma och leva som förut, att prioritera det som ger mening, att vilja känna sig trygg och förstådd i vården samt att förbereda sig själv och familjen inför döden.

En enkätstudie genomfördes bland arbetslösa i åldern 18-30 år som var inskrivna på kommunala arbetsmarknadsenheter i syfte att undersöka sambandet mellan skolutbildning och arbetslivserfarenhet för söka-jobb self-efficacy. Resultatet visar ett signifikant samband mellan arbetslivserfarenhet för söka-jobb self-efficacy. Resultatet ligger i linje med tidigare forskning och bedöms bero bland annat på den positiva påverkan arbetslivserfarenhet har för en individs kontaktnät på arbetsmarknaden samt kunskaper om regler, attityder och normer Det finns även ett signifikant samband mellan skolutbildning för söka-jobb self-efficacy. Även detta resultat ligger i linje med tidigare forskning. Studien fann ingen interaktion mellan skolutbildning och arbetslivserfarenhet för söka-jobb self-efficacy.

Today, there are more than 12 000-14 000 farms worldwide using an automatic milking system (AMS). Studies have shown that transition to AMS affects the udder health of cows adversely, recognized primarily as elevated somatic cell counts. There are several reasons for this, for example the greater variation in milking frequency seen in AMS. On one hand, short milking intervals may lead to bad teat condition of the cows due to the stress the milking procedure exposes the teats to. Too long milking intervals, on the other hand, seem to predispose for milk leakage, which is, in turn, a risk factor for the development of mastitis.

Kolorektal cancer är den tredje största cancerformen och det är en patientgrupp sjuksköterskor kommer att möta. Syftet med denna litteraturstudie var att beskriva personers upplevelser av att leva med kolorektal cancer. Elva vetenskapliga artiklar samlades in och analyserades med manifest kvalitativ innehållsanalys. Analysen resulterade i fyra kategorier: Att livet fick ett avbrott, Att få stöd är viktigt, Att behandling och symtom skapar känsla av oro och Att kämpa mot sjukdomen. Det beskrevs som en chock att få sin diagnos och osäkerhet genomsyrar hela sjukdomsperioden.

Sweden introduced a development assistance policy in 1952 and thirteen years later Sida, Swedish International Development Cooperation Agency started, in 1965. But in 1995, five separate development assistance authorities came together and established the new Sida as it is today. Sida is Sweden?s representative in the development assistance policy field and they work through projects that have to be presented through a Country Strategy Process (CSP). The aim of this paper is to point out Sida?s perspective on the conducted development assistance policy and what guide lines that are followed.

The objective of this work was to evaluate and implement a number of energy saving functions for a specific embedded system. The functions were then grouped into a number of energy levels with known properties in terms of functionality, energy consumption, and transition time between the levels.The embedded system consisted of an AT91 ARM9 processor, GSM/GPRS modem, display, Ethernet and other peripheral units. Some energy saving methods that were considered were suspend to RAM, suspend to disk, frequency scaling, and methods for saving energy in the modem, Ethernet, USB and display backlight. The functions were grouped into levels and an interface was specified for controlling the energy level.It proved possible to get known properties within the defined energy levels, even though the paritioning of functions into these levels proved to be sub-optimal in a typical application usage scenario because it was designed for mainly energy consumption, not usage.The final result is a number of energy saving functions grouped into levels, which are controllable via an application interface. Each of the levels have a known energy consumption in both loaded and un-loaded mode..

 The purpose of this thesis is to study the education of newly arrived 16-20 year old immigrants and how their education in the towns of Södertälje and Malmö matches up with national inquiry into the subject.The research questions in this thesis are as follow: What type of documents shape the work with newly arrived students? What's the preferred development surrounding the education of the newly arrived students nationally? What does the latest study, which is a proposed reform of the Gymnasium system, say about the education of newly arrived students?How does the local work connect with proposals of national investigations? Do the cities take responsibility for evaluating the education of newly arrived students? From arriving to graduating, what does the road to graduation look like for a newly arrived student? What is the curriculum of a newly arrived student?The methods used here are studies of investigations made primarily by Skolverket (The National Agency for Education) and Myndigheten för skolutveckling (The Agency for Development of Education), studies of local documents such as annual reports of quality and promotional material for programs at local Gymnasiums (High Schools), and interviews with local persons in charge of shaping the work with newly arrived immigrants.This thesis has not used theory as a foundation for structuring the analysis, but postmodern theory and the use of three dimensional power inspired the thesis.The conclusions made focuses on the future of the education for these teenagers at large and makes connections between the national investigations and the local work with immigration education.In order for these teenagers to be allowed to join the Swedish national Gymnasium, they need to learn Swedish, and integration seems to be an important part of learning Swedish quickly. .

The objective of this work was to evaluate and implement a number of energy saving functions for a specific embedded system. The functions were then grouped into a number of energy levels with known properties in terms of functionality, energy consumption, and transition time between the levels.The embedded system consisted of an AT91 ARM9 processor, GSM/GPRS modem, display, Ethernet and other peripheral units. Some energy saving methods that were considered were suspend to RAM, suspend to disk, frequency scaling, and methods for saving energy in the modem, Ethernet, USB and display backlight. The functions were grouped into levels and an interface was specified for controlling the energy level.It proved possible to get known properties within the defined energy levels, even though the paritioning of functions into these levels proved to be sub-optimal in a typical application usage scenario because it was designed for mainly energy consumption, not usage.The final result is a number of energy saving functions grouped into levels, which are controllable via an application interface. Each of the levels have a known energy consumption in both loaded and un-loaded mode..

Rwanda är ett land som har kommit att förknippas med det folkmord som inträffade 1994, men vad har egentligen hänt i landet sen dess? I denna uppsats är intentionen att undersöka den avstannade transitionsprocessen efter folkmordet, där den sittande regimen har blivit alltmer auktoritär. Studien görs utifrån fyra relevanta perspektiv; den politiska kulturens betydelse för en demokratisk utveckling, aktörsperspektivet med ledande aktörers agerande som påverkansfaktor, internationella aspekter i form av externa aktörer och regionala konflikter och civilsamhället som en grund för uppbyggnad och skydd av endemokratisk stat. Uppsatsen är av teorikonsumerande karaktär där vi har valt att ta hjälp av ett flertal teoretiska skolbildningar för att förklara den politiska utvecklingen i Rwanda. De fyra perspektiven är beroende av varandra och vi menar att utan en samverkan dem emellan är en transition mot demokrati en oerhört svår uppgift för ett land med Rwandas förflutna..

Since the war ended in Bosnia and Herzegovina in1995 the country's economic and political crisies has grown dramatically. As in so many other Post-communist states the corruption has become a large problem for the whole society. The ethnic entities in which Bosnia is divided makes it possible for the national parties to operate and rule the same political propaganda that was the result of the war in the first place. However the international forces like the EU and the USA have made this kind of no non-centralised governmentship possible through the Dayton peace agreement, according to many experts this has to change in the constitution by any means possible if Bosnia will have a future. By the thesis of Professor Susan Rose-Ackerman the theoretical analysing tool should be followed for the situation in Bosnia and Herzegovina.

The implementation of large IT-systems is a complex area where many aspects have to be taken into account.KSU, Kärnkraftssäkerhet och Utbildning AB, is a small company in the Vattenfall group that is increasingly being urged to implement SAP, one of the largest ERP-systems on the market. Vattenfalls purpose with SAP is to centralize certain processes within economy that are common to all the companies in the group, this to gain benefits with economics of scale. However, KSU is not convinced that SAP is a suitable system and that the common processes apply to them.The purpose of this degree project is to investigate if SAP is a suitable system and if KSU will benefit from a transition to SAP. Three perspectives were applied to further specify important areas of the main question. From a technical point of view KSU:s demands on a system was mapped against SAP.

The study deals with young people with visual impairment and their choices of upper secondary school, what is behind and how they are affected by other aspects and other people around them. It also describes how these students experience the career counseling they received for the election. This has been the purpose of the study and was examined through qualitative method and interviews with five young people aged 15 to 21 years with severe visual impairment or blindness. The results and conclusion is that these young people are greatly affected by their parents in choice of upper secondary school and that the school?s attitude to the pupil has a major impact on whether the pupil chooses the school.