The last major change occurred in 2005 when the new sexual offenses law came into force with an increased focus on children. The purpose of this study is that through a content analysis to identify and understand the construction of children in the new legislation on sexual offenses on the basis of preliminary work. Based on the purpose we came up with two questions: How are children constructed in the preparatory works to the new sexual offenses law? Are they attributed to child characteristics and responsibilities in the new legislation on sexual offenses and if so, how? In order to achieve the purpose of the study we have chosen the preparatory works to the new legislation on sexual offenses from 2005 until today. The study's empirical work has been further narrowed to the children, which means that a distinction is made in the new legislation on sexual offenses to 6 chapter 4-6 §§.

I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.