Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

This study has a qualitative approach and deals with difficult issues that arise in connection to male violence against women in close relations. The purpose of this study is to bring clarity to why women stay in violent relationships. I have been studying two leading theories, one called the Normalization Process of Violence represented by Eva Lundgren (sociology and theology). The other leading theory is the Neutralization of Violence represented by Margareta Hydén (fil dr and leg psycho therapeut).I have also studied the fight between these two theories for the leading position in the research on male violence against women. Eva Lundgren presents her theory through a structural perspective.

Syftet med studien var att undersöka hur Parken Zoo använde sig av Facebook för att kommunicera med sina intressenter under en kris som drabbade organisationen hösten 2012. Med hjälp av en kvalitativ textanalys studerade vi de Facebookinlägg som Parken Zoo hade publicerat under krisen. Därefter genomförde vi en kvalitativ intervju med marknadschefen på Parken Zoo, som var ansvarig för kommunikationen på Facebook under krisen.Med hjälp av ett analysverktyg baserat på situational crisis communication theory och image restoration theory kunde vi avgöra vilka försvarsstrategier Parken Zoo hade använt i Facebookinläggen.Resultatet visade att Parken Zoo omedvetet hade använt många olika försvarsstrategier, men att tre tydliga budskap förmedlades i Facebookinläggen. Resultatet visade också att Parken Zoos syfte var att använda Facebook som ett dialogverktyg, men att de i själva verket använde Facebook för att sprida enkelriktad kommunikation.En slutsats vi kunde dra från studen var att det är viktigt för organisationer att vårda sina kundrelationer genom att bemöta intressenternas frågor och kommentarer på sin Facebooksida under en kris. En annan slutsats var att det är viktigt för organisationer att ha en god krisberedskap och att inkludera Facebook i den..

Success in treatment with platinum-based chemotherapy against different types of cancer tumors is limited by side-effects such as hearing loss which can have a large impact on the individual`s quality of life. It is of great importance to continue with studies that address this complex of problems.Objective: The aim of this literature review is to investigate the impact of platinum-based chemotherapy on hearing in children and adolescents treated for different types of cancer.Method: A descriptive review of literature was made based on sources from 15 different studies on the impact of platinum-based chemotherapy on hearing in the target group.Results: The survey of the studies shows that platinum-based chemotherapy causes incidence of hearing loss by differing degree in the target group. Dosage of a platinum-based substance appeared to be the most significant factor. Treatment with both cisplatin and carboplatin was more ototoxic than treatment with only one of these. Greater risk for hearing loss was to a higher degree observed in younger children.

The purpose of this paper is to analyze Martti Ahtisaari?s comprehensive reportfor Kosovo, CPS, based on theories about democracy, democratization andmulticulturalism. The essay is a way to make a contribution to research on howthe international community can contribute to democratization processes ingeneral, as the CPS gives the expression and democratization of contextscharacterized by multicultural problems in particular. In this paper, we implementa qualitative text analysis of our main material CPS. The qualitative text analysiscan be applied in studies as ours when sought contents of the text are hidden underthe surface.

Trafficking in human beings and prostitution is an increasing occurrence within the EU. However, vast differences in legal frameworks regarding prostitution can be detected among member states.The Netherlands is an example where prostitution is regarded a legal activity. In other member states legal standings toward prostitution remain ambivalent, where Sweden here serves an example. Finally, Lithuania is among member states where prostitution is considered illegal.The purpose of this paper is therefore to study underlying attitudes and approaches that these three countries have in this rather delicate political question. By interpreting the content and quoting parts of propositions, an ideology analysis is constructed.The theory chapter consists of Rousseau?s theories, Objectivism, Radical Feminist Theory, and Sex-positive Feminist Theory.

Background:The new guidelines for cardiopulmonary resuscitation states that the family should be given the opportunity to be present at the resuscitation of a close relative. A cardiac arrest is an emotional experience for the family. In addition to being part of the resuscitation effort, the nurse also needs to take care of the family.Aim:The aim of this study was to describe nurses' experiences of family presence during resuscitation.Method:A literature review has been made of 13 studies where differences and similarities were analyzed. The articles were published between the years of 2009 ? 2013Result:The nurses' experiences were divided into three categories; Factors that affect family presence, The nurse' experience surrounding the presence of the family, Factors affecting family presence in the resuscitation room.

AbstractPeople and organizations that network with one another have during the past decades, at a larger extent than before, replaced classical hierarchies. These networks have become increasingly important, as the globalisation has amplified the pressure for focused and flexibleorganizations. There is a risk of restraining the inventiveness of the firm and force customers and suppliers into cooperation by a too great commitment and dedication to the network. There are two sides to every penny, positive and negative aspects of networking.Concerning the negative approach to networking, there is relatively little theory present. The theory is regarded an emerging theory.

This study is about how students view the effects teachers have on their self-esteem and self-confidence. The theoretical background covers the consequences of success and failures, and the interaction between students and teachers, in regards of self-esteem and self-confidence. The purpose of the study was to examine what had in-fluenced the students? self-esteem and self-confidence in the interaction with teachers. To reach the goal of the study, several qualitative interviews were made with the following questions as base:? Which factors does the student consider to be of importance for their self-esteem and self-confidence in the interaction with teachers?? How does the student feel that these factors were affected concerning their self-esteem and self-confidence?During the analysis and systematization of the transcribed interviews, five factors emerged that effects self-esteem and self-confidence.

Authors: Phia Bergdahl & Karin TydénTitle: This is the era of the personal brand ? a study about the role of a personal brand in a professional context in modern societyLevel: BA Thesis in Media and Communication StudiesLocation: Linnaeus UniversityLanguage: SwedishNumber of pages: 54Background In pursuit of being unique and stand out, it has become fashionable to market yourself as a personal brand. According to some experts on the subject, this has become a necessity for survival in the tough competition about the jobs and the customers. With Internet and social media as a natural element in our society, we also have to relate to these channels when it comes to communicating ourselves.Purpose The purpose of this study is to examine the role of the personal brand in a professional context in modern society and to explore Internet involvement in communicating the brand.TheoriesWe have used Bauman?s theory of ?consumer society?, how we live in a society where we are both the consumers and the goods consumed. We have also used Castells?s theory of "network society" and how its growth is changing our culture.

AbstractEnglish title: Outsourcing of operation and maintenance -An interview study about newly reconstituted housing cooperatives motives for outsourcing of operation and maintenance. Swedish title: Outsourcing av drift och underha?ll -En intervjustudie av nyligen ombildade bostadsra?ttsfo?reningars motiv till outsourcing av drift och underha?ll.Authors: Jonas Lindquist & Carl Melin Published (year): Spring 2013 Tutor: Sven-Ola Carlsson Examinator: Marita BlomqvistBackground: Now days there are no questions for organizations about if they will outsource parts of their business. It is rather a question about what should be outsourced. In terms of organizations our found theory tells what is being outsourced is everything that does not belong to the organization?s core business, such as supporting functions.

This study aims to examine the way of teaching swim lessons. In addition, the study also examines the actual swimming proficiency of pupils in the 9th grade in different areas in Sweden.These are the question specifics which this study wishes to examine.How do teachers define the ability to swim?How do swim lessons differ, regarding to which area they are conducted in? How many of the 9th grade pupils in each examined community passes the bar for swimming proficiency?What does PE teachers do if one or several of the 9th grade pupils fails to show an adequate swimming proficiency?How do results in swimming proficiency differ regarding to different schools in different parts of the country?MethodThis study consists of two major surveys, one based on material gathered from qualitative interviews and the other on material gathered from observations. Four PE teachers and one swimming instructor were interviewed, as well as six different 9th grade classes, with a total of 145 pupils. In the observation the pupils participated in a swim test, where they should swim 200 meters from which 50 meters must be on their back and were categorized in three categories.

En jämförelse mellan ekonomistyrningen i Ferrosan A/S och contingency theory har visat på en hel del likheter, men även vissa intressanta skillnader. Likheterna har främst funnits inom situationsvariabeln omgivning. Den mest intressanta skillnaden berör kopplingen mellan kontrollverktyget budgetering och situationsfaktorn strategi, där det förefaller finnas vissa oklarheter om budgeteringens roll givet en viss strategi. Tecken tyder på att omgivningsvariabeln i Ferrosans fall är överordnad strategivariabeln. Avslutningsvis är det tydligt att contingency theory fortfarande är outvecklat inom vissa områden.

Vi vill öka kunskapen kring vilka attribut som påverkar studenters attityder till tjänsten hemförsäkring. En undersökning har gjorts på komponenten ?Attityd till ett beteende? som är en del av ?Theory of Reasoned Action? och ?Theory of Planned Behaviour?. Data är insamlad från två mindre fokusgrupper som är förstaårsstudenter vid Luleå Tekniska Universitet. Vi har identifierat vilka attribut dessa studenter anser som viktigast hos tjänsten hemförsäkring, vilka är pris, innehåll, varumärke och service.

The aim of this Master?s thesis was to find out more about the delimiting quality- and shelf-life parameters over time for liquid oat-based products. According to that, to present applicable subjective and objective shelf-life test approaches at accelerated conditions. The study aimed to gain a deeper knowledge concerning the general and accepted way of performing accelerated storage tests. This study focused especially on products, which suffer from quality failure caused by oxidation, such as liquid oat-based products.