Sammanfattning: Syfte: Syftet med denna uppsats är att studera och analysera normbild-ningsprocessen i Sverige inom redovisning för att undersöka K3:s möjligheter till implementering. Metod: Uppsatsen präglas av ett kvalitativt angreppsätt och en deduktiv ansats. Teoretiska perspektiv: Teoriavsnittet behandlar harmonisering, sambandet mellan redo-visning och beskattning, centrala principer inom r

In this study the relationship between spa visiting and health aspects was investigated. An Internet survey was developed and out of 152 participants a group of 54 non-spa visitors who had never been to a spa before were compared to a group of 38 spa visitors who frequently had attended a spa. The results showed that spa visitors had significantly higher levels of well-being and nature connectedne

Tourism can be a difficult form of travel to define. In order to make working with tourism easier, the tourism industry often uses criteria and definitions that can limit understandings of tourism. An example is an often-common view in the tourism industry of visiting friends and relative (VFR) as unimportant. The purpose of this thesis is to offer research showing why VFR can be important to the

As engineering systems become more and more advanced, the need for collaboration and communication between dierent system areas increases. Systems Modeling Language (SysML) is a graphical modeling language developed to provide a modeling capability independent of the system area. In this thesis, a SysML model will be developed for a reverse osmosis water purication plant. The purpose of the model

Regler om budplikt infördes i NBK:s rekommendationer 1999. Efter en komplettering av takeover-direktivet blev det lag i LUA 2005. Företeelsen med budplikt på den svenska aktiemarknaden är således relativ ny, varför dess tillämpning och effekt är intressant att utreda. Budpliktsreglerna härstammar från Takeover Code i Storbritannien som uppstod efter att aktiemarknaden, under 1960-1970-talet, blev Mandatory bid rules were introduced in NBK´s recommendation in 1999, and then statutory in LUA in 2005, after an implementation of the takeoverdirective. The phenomenon with mandatory bid rules is therefore relatively new on the Swedish stock market why its application and impact is interesting to evaluate. Mandatory bid rules derives from the Takeover Code, from the UK, that emerged when the stoc

Internal displacement is a relatively new issue in the international agenda, in general, and in research, in particular. However, due to the steady increase in the number of displaced persons globally, this problem becomes more and more visible. This study sees internally displaced persons as marginalized and subaltern group, which is, however, potentially able to start struggle for recognition, w

A large number of studies have been done on the Black-Litterman method of portfolio optimization and several extensions have been introduced. The purpose of this paper is to determine whether EGARCH-M derived forecasts as proxies for the investor views in the Black-Litterman model produce superior portfolio returns in a global setting. The results show that even during a very volatile period in th

This essay focuses the function of Isa. 11:6-9 and its consequences for the possibility for textual ethical relevance. Along with the formcritic analysis the quest for definitions become urgent due to the different perspectives concerning the concept of eschatology. Establishing the structural and thematical connections between Isa. 11:6-9 and Gen. 1-3 the author claims correlating protological an

Atmospheric aerosols are of great importance climatically due in part to their ability to scatter and absorb solar radiation. However, their influence in our changing climate holds the greatest uncertainty of all atmospheric components. With this in mind, there remains a necessity for advancement in monitoring and measurement techniques. The aim of this investigation is to consider the current mea

Den svenska arvsrätten består av två institutioner, den legala arvsordningen samt testamentet. Testamentet anses ge uttryck för testators yttersta vilja och är en starkt personlig och formbunden handling. Det som haft störst vikt av de både instituten är det legala arvet. Redan innan förekomsten av testamente fanns det arvsregler upprättade, testamente har endast förekommit i svensk rätt sedan 500

This essay treats a topic which according to me is neglected in the legal research – encryption and the new technical possibilities it creates – which in a rapid pace obstructs the authorities capabilities to collect evidence. In my essay I examine English legislation which in certain parts is designed as a response to encryption, and thereafter I analyze how the legislation corresponds to the hu

This paper examines the benefits of using CBT-techniques as a therapeutic tool within the treatment of stuttering. Stuttering is a complex disorder that involves not only speech disfluencies but also psychological and interpersonal problems as a consequence of the interaction of thoughts, emotions and behaviour. This case study describes CBT carried out with a young woman with stuttering difficult

Den stora depressionen är fortfarande högaktuell. Det stimulanspaket som nu genomförs i USA, genomförs eftersom det finns en bred uppfattning om att New Deal fungerade. Men förklaringarna på vad som hände under depressionen skiljer sig åt. Allmänhetens bild av den stora depressionen skiljer sig ofta från experternas. I amerikanska läroböcker lärs det ut att president Roosevelt tog USA ut ur den s

När en kvinna föder barn kan hon få skador i underlivet. Det kan göra att man senare behöver opereras för att t.ex. tarmen eller urinblåsan inte sitter helt fast på sin ursprungliga plats i magen utan istället buktar ut i slidan, något som kallas för framfall. Ca 7000 kvinnor opereras för sådana problem varje år i Sverige och det blir en stor kostnad för samhället. Även om man kan få framfall utanBACKGROUND: It is well-known that pelvic organ prolapses and perineal tears can be a consequence of vaginal birth. Seven thousand women undergo surgery for pelvic organ prolapses in Sweden every year. OBJECTIVE: To search for medical literature that describes the identification and repair of the anatomical structures present in obstetrical perineal tears. To make an attempt to understand how prola

Syftet med denna uppsats var att på förskolebarn jämföra resultat på verbala och ickeverbala mentaliseringsförmågetest och undersöka relationen mellan fantasi och mentaliseringsförmåga. Deltagarna var 64 barn, 36 flickor och 28 pojkar, med en medelålder på 59 månader (4 år 11 månader) med en standardavvikelse på 9 månader. Fyra instrument användes: ett ickeverbalt mentaliseringstest, ett verbaltThe aims of this thesis were to compare results on verbal and non-verbal mentalization tests on pre-school children, and to explore the relation between imagination and mentalization. The participants were 64 children, 36 girls and 28 boys, with a mean age of 59 months (4 years 11 months) with a standard deivation of 9 months. Four instruments were used: a non-verbal mentalization test, a verbal

The thesis explores and analyses the behaviour of the European Union vis-à-vis the promotion and protection of human rights within the United Nations General Assembly (UNGA). It furthermore examines whether the theory of ‘normative power Europe’ is an appropriate theory in characterizing the external action of the EU at the UNGA. Drawing on seven interviews with EU and non-EU officials in both New

KÖNSSTYMPNING OCH FÖRLOSSNING Barnmorskors erfarenheter Författare: Basira Hosseini Handledare: Anna-Karin Dykes Magisteruppsats Augusti 2012 Abstrakt Invandring från länder där kvinnlig könsstympning förekommer ha ökat och barnmorskan möter dessa kvinnor oftare inom vården. Det kan bland annat vara svårt att göra vaginalundersökning på kvinnorna och därmed följa förlossningsförloppet. S