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.

PFAS är en grupp poly- och perfluorerade ämnen som framställs industriellt och förekommer i ett flertal produkter såsom impregnerade papper och textilier, brandskum och rengöringsmedel, detta på grund av dess smuts, vatten- och fettavstötande egenskaper. Ämnena klassas som PBT ämnen, persistenta, bioackumulerande och toxiska, vilket gör dem till ett hälsoproblem för människor och djur. Denna studie undersökte förekomsten av PFCA, PFSA och PAPS i micropopcorn, samt om migration från förpackning till majskorn innan tillagning förekom och om PFAS i popcornen kunde utgöra en hälsorisk för människor. Proverna bereddes genom att tillaga ett prov i mikrovågsugn, ett i kastrull innehållande majskärnor samt fettet från micropopcornpåsen och ett där majskärnorna tvättades rena från fett från påsen och därefter tillagades med rapsolja i kastrull. Proven extraherades bland annat med en SPE Wax + HLB, separerades i en Acuity UPLC och identifierades med hjälp av en Xevo TQ-S-quadrupole masspektrometer med atmosfäriskt elektrospraygränssnitt i negativt läge samt analyserades i mjukvaran Masslynx.

Syftet med detta arbete har varit att titta närmare på vilka morfologiska och syntaktiska avvikelser som förekommer i uppsatser skrivna av tysk- respektive engelsktalande studenter som har läst svenska motsvarande nivå A1 på universitetet. Detta för att se om avvikelserna kan förklaras med hjälp av den typologiska markeringsgraden av de grammatiska strukturerna. I undersökningen användes en analysmetod som grundar sig i markeringsdifferentialhypotesen (MDH). MDH kan hjälpa lärare att förutspå och förstå eventuella svårigheter vid inlärningen av ett främmande språk. I föreliggande undersökning analyserades de avvikande grammatiska strukturerna, en till varje struktur motsvarande korrekt svensk fras och en översättning av strukturen till tyska respektive engelska.

Syftet med detta arbete har varit att titta närmare på vilka morfologiska och syntaktiska avvikelser som förekommer i uppsatser skrivna av tysk- respektive engelsktalande studenter som har läst svenska motsvarande nivå A1 på universitetet. Detta för att se om avvikelserna kan förklaras med hjälp av den typologiska markeringsgraden av de grammatiska strukturerna. I undersökningen användes en analysmetod som grundar sig i markeringsdifferentialhypotesen (MDH). MDH kan hjälpa lärare att förutspå och förstå eventuella svårigheter vid inlärningen av ett främmande språk. I föreliggande undersökning analyserades de avvikande grammatiska strukturerna, en till varje struktur motsvarande korrekt svensk fras och en översättning av strukturen till tyska respektive engelska.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

Syftet med detta arbete har varit att titta närmare på vilka morfologiska och syntaktiska avvikelser som förekommer i uppsatser skrivna av tysk- respektive engelsktalande studenter som har läst svenska motsvarande nivå A1 på universitetet. Detta för att se om avvikelserna kan förklaras med hjälp av den typologiska markeringsgraden av de grammatiska strukturerna. I undersökningen användes en analysmetod som grundar sig i markeringsdifferentialhypotesen (MDH). MDH kan hjälpa lärare att förutspå och förstå eventuella svårigheter vid inlärningen av ett främmande språk. I föreliggande undersökning analyserades de avvikande grammatiska strukturerna, en till varje struktur motsvarande korrekt svensk fras och en översättning av strukturen till tyska respektive engelska.

SyfteVårt övergripande syfte med uppsatsen är att redogöra för hur begreppet integration används och definieras i aktuell forskning inom området internationell migration och etniska relationer. Vi vill även undersöka hur skolpersonal på grundskolor i Göteborgsförorter resonerar kring begreppet integration, samt hur personalen förhåller sig till centrala begrepp relaterade till integration.Frågeställningar? Hur används och definieras integrationsbegreppet i aktuell forskning inom området internationell migration och etniska relationer?? Hur resonerar skolpersonal kring begreppet integration?? Hur förhåller sig skolpersonal till centrala begrepp i integrationsdiskussionen?Metod Uppsatsen är en kvalitativ studie som bygger på material från fem intervjuer. Informanterna representerar olika yrkesgrupper som har skolan som arbetsplats. Som teoretisk utgångspunkt i uppsatsen har vi tidigare forskning om ämnet integration i skolan samt litteratur om begreppet integration.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.

There is an irregularity in the interregional migration in Sweden. An increasing proportion ofthe population is drawn to the metropolitan areas, which creates problems for the smallermunicipalities and towns when their population declines. At the same time, our whole societyis faced with a great challenge: we need to redirect towards a sustainable development, wherethe environmental issues are discussed and dealt with to secure that all present and futuregenerations are given equal opportunities to live a good life.The aim of this study is to, focusing mainly on the environmental dimension of thesustainability concept, examine the attractivity of housing with sustainability claims. Toanswer this, three research questions were used:? Was the migration motive to reduce their environmental impact a part of the decision tomove, among migrants who had moved to housing with sustainability claims?? If the motive was a part of the decision, how much impact did it have compared to othermigration motives?? Which factors in housing aiming at sustainability are considered important by peopleliving in housing with sustainability claims?The research questions have been answered using quantitative data, gained in the form of selfadministeredquestionnaires which were distributed in four different residential areas withsustainability claims in the county of Västra Götaland, Sweden.