The growing globalization within the business world and of capital market are contributing to a need of further harmonize accounting practices. This is because the differences in the accounting rules created differences in the financial outcomes. In 2005, all members within EU decided to move from a rule-based framework to a principle-based framework. A transition to the international regulations, International Financial Reporting Standards (IFRS), created better conditions for companies and stakeholders. With the aim to minimize the discrepancies in accounting practices, the European standard setting body, IASB aligned with the American standard setting body, FASB in a harmonization project to create a common and harmonized framework. The project started in 2002, and IASB and FASB corporation towards a common goal of an improved comparability of the financial statements by a uniform set of accounting standards. The purpose of this dissertation is to analyze the similarities and differences between IASB:s and FASB:s accounting for intangible assets and their attitude to the developments in the international harmonization process. We have conducted a study to what extent the different standards are harmonized in relation to each other. To fulfill this purpose the study has been performed from an abductive approach with a comparative design where we have classified different quots from each framework. The character of the analysis is qualitative and we chose to study four areas within each framework fair value, useful life, depreciation and impairments. Based on the information from the economic literature and scientific articles we used the dimensional theory to demonstrate how harmonized the standards are in relation to each other. The results show that there has been a harmonization between the IASB:s and FASB:s rules, however, disparity remain in terms of cultural and institutional differences. The analysis shows that IFRS:s are more rule-based than principle-based compared to US GAAP in terms of intangible assets. We think that a standard should include both rules and principles. / Det sker en ständig globalisering inom företagsvärlden, inte minst inom kapitalmarknadsområdet. I denna process har skillnader mellan regler kring olika redovisningssystem inte följt med i samma takt. Skillnader mellan olika redovisningssystem har påvisats skapa skillnader i finansiella utfall. Denna företeelse har i sin tur framkallat ett behov av att skapa ett harmoniserat redovisningssystem. År 2005 beslutade sig därför samtliga medlemsländer inom EU att en övergång från ett regelbaserat regelverk till ett alltmer principbaserat regelverk skulle äga rum. Övergången till det internationella regelverket, International Financial Reporting Standards (IFRS), skulle hjälpa till att skapa de förutsättningar som krävdes för en samstämmighet inom området. Konceptet riktade sig främst mot företag och intressenter som var verksamma på den internationella marknaden. För att praktiskt kunna minimera redovisningsskillnader mellan olika redovisningssystem ingick den internationella normgivaren IASB, tillsammans med den amerikanska normgivaren FASB, i ett konvergeringsprojekt. Syftet var att skapa ett gemensamt och harmoniserat regelverk. Projektet mellan IASB och FASB inleddes år 2002 för att arbeta mot ett gemensamt mål om en förbättrad jämförbarhet mellan de finansiella rapporterna. Syftet med studien är att undersöka och analysera skillnaderna mellan IASB:s och FASB:s hantering av immateriella tillgångar, samt hur de ställer sig till utvecklingen inom den internationella harmoniseringsprocessen. Utifrån detta syfte har vi valt att genomföra en kvalitativ studie då vi anser att denna forskningsform ger oss möjligheten till att besvara våra forskningsfrågor. I vår undersökning har vi studerat i vilken grad de olika standarderna harmoniserar med varandra. För att uppfylla syftet har studien genomförts utifrån en abduktiv ansats, med en komparativ design, där vi har klassificerat utdrag från vardera regelverk. Vi har utgått från en kvalitativ undersökningsansats där fyra områden valts ut och analyserats. Områdena består i redovisning av verkligt värde, nedskrivningar, avskrivningar och nyttjandeperiod. Utifrån ekonomisk litteratur och vetenskapliga artiklar, har vi med hjälp av dimensionsteorin, kunnat visa i vilken mån regelverken är harmoniserade. Resultatet visar att det har skett en harmonisering mellan IASB:s och FASB:s regelverk, dock kvarstår det kulturella och institutionella skillnader. Analysen visar att IFRS är mer regelbaserad än principbaserad i förhållande till US GAAP vad det gäller immateriella tillgångar. Slutsatsen motsäger alltså den generella bilden av att US GAAP är regelbaserad och IFRS är principbaserad. Slutligen går utvecklingen inom harmoniseringen mot att utövaren får användning av sitt professionella omdöme och att regleringarna blir mer klara och flexibla. Enligt vår mening är det mest effektivt att en standard innehåller både regler och principer.

Redovisning är ett ämne under konstant förändring. Som en följd av utvecklingen av internationella redovisningsregler beslutade BFN att det behövdes förändring på det svenska redovisningsområdet. Den 8 juni 2012 fattade BFN beslut om det allmänna rådet (BFNAR 2012:1) om årsredovisning och koncernredovisning med tillhörande vägledning, K3. Reglerna ska tillämpas av onoterade större företag från och med redovisningsår 2014. Regelverket K3 är principbaserat och därmed lämnas det stort utrymme för det professionella omdömet. För företag som kommer tillämpa K3 sker en del stora förändringar. Den kanske största och mest utmanande förändringen är de nya reglerna gällande avskrivningar av materiella anläggningstillgångar då företag måste tillämpa komponentavskrivningar på dessa. För att det ska vara ett krav att särredovisa en komponent måste det enligt K3 finnas väsentlig skillnad i nyttjandeperiod samtidigt som komponenten ska vara betydande. Många fastighetsbolag har ställt sig kritiska till kravet på komponentavskrivning då de ansåg att de ökade kostnader som reglerna medför var högre än den medförda nyttan. Kritik har även riktats mot att det endast utgivits begränsat med vägledning angående hur reglerna ska tolkas.Eftersom K3 är ett nytt regelverk finns det ännu inga studier som visar hur företagen har hanterat problematiken som komponentavskrivningar medför, vilket gör vår studie relevant. Syftet med studien är att bidra med kunskap gällande hur införandet av komponent-avskrivningar enligt K3 kan hanteras i fastighetsbolag. För att uppfylla syftet och besvara vår problemformulering har vi genomfört semistrukturerade intervjuer på åtta fastighetsbolag som påbörjat eller avslutat övergången till komponentavskrivningar. Studiens resultatet kan tänkas användas som ett diskussionsunderlag för bolag som ännu inte har kommit långt i processen med komponentavskrivningar.Vår studie har bidragit med kunskap gällande hur åtta fastighetsbolag har hanterat problematiken vid tillämpning av komponentavskrivningar enligt K3. Studien visar att valda företag inom fastighetsbranschen påverkats av stora aktörer inom organisationsfältet, vilket har medfört att företagen använt sig av liknande information för att tolka reglerna gällande komponentavskrivningar. Trots det här har företagen tolkat reglerna på olika sätt vilket kan förklaras av att reglerna är principbaserade. I studien framgår att det mest problematiska vid övergången till komponentavskrivningar är hur tillkommande utgifter ska behandlas, samt att reglerna har lett till en ökad arbetsbelastning. För att tolka de principbaserade reglerna har samtliga bolag tagit hjälp av fastighetsförvaltarna. Den ökade arbetsbelastningen har till stor del hanterats internt men i vissa fall har externa konsulter anlitats. / Program: Civilekonomprogrammet

<p>Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.</p>

Nowadays, there exist two reporting regimes, rules-based and principle-based (comply-or-explain). In the rules-based environment, researchers have studied the relationship between internal control quality and accounting quality. Prior studies have suggested that reports on internal control are an effective way for investors to evaluate the quality of the firm‟s internal control. By having a sound system of internal control, it creates reliance upon the firm‟s financial reporting. Therefore, the condition of internal control has direct connection to the investors‟ decision making.  In  U.S., where the corporate governance has been known to be typically rules-based, most researches have shown a positive relationship between internal control reporting and accounting quality. In the comply-or-explain reporting regime, there has only been one research as far as we know, that investigates the relationship between internal control reporting and accounting quality. The research took place in Netherlands; their study provided positive association between internal control  reporting quality and accounting quality, particularly earnings quality. The result is consistent with other research in rules-based regime.    The Swedish code has  been enacted for  five years and it is in the same regime as Netherlands. However, under current Swedish code, we are not aware of any empirical research  that  has taken place to address the effectiveness of the code. Therefore, we conducted the study with 152 firms listed on Swedish NASDAQ OMXS to test internal control reporting quality and accounting quality. We used proxies for internal control reporting quality: effectiveness statement of  internal control, internal control reporting score and internal control proportion. Simultaneously, we use discretionary accruals as a proxy of accounting quality. Our result showed a negative significant relationship between internal control reporting score and discretionary accruals but this relationship is quite weak and sensitive. It is broken with the presence of one more variable in regression, such as size variable. The result could not give any evidence for relationships between either effectiveness statements or extent of internal control reporting with discretionary accruals. Although, the relationship between internal control reporting score and discretionary accruals is not tight, it still encourage the  notion  that firms with good internal control report will improve their accounting quality. Our research contributes knowledge to wide-range of concerned parties. Moreover, it also suggests valuable ideas for further studies in the same area.

Introdução: O uso de substâncias psicoativas pode afetar o indivíduo, a família e a sociedade. Sabemos que pessoas apresentam problemas sérios relacionados ao uso ou abuso de substâncias psicoativas independente da substância, lícita ou ilícita, prescrita ou não, considerada forte ou fraca, natural ou processada. Uma vez que o desenvolvimento de um transtorno aditivo à drogas possui causas variadas e correlação complexa. Essa complexidade nos faz avaliar constantemente nossa prática em saúde a fim de apoiar os pacientes que buscam atendimento em um Serviço hospitalar. Assim, este trabalho foi elaborado a partir da demanda das pessoas que buscam tratamento, que se propõe a discutir e pensar além dos problemas causados pelo uso de SPAs, mas seus problemas éticos e morais. Problemas identificados pelo próprio sujeito no seu processo de recuperação da função social, na relação com as pessoas próximas, na administração dos riscos para si mesmo e outros, dentre outros aspectos considerados importantes para mudança do estilo de vida. Fundamentação Teórica: Para a compreensão destes problemas apontados pelo grupo dialogamos na área das ciências sociais com Anthony Giddens e Alex Honneth, na área de saúde mental e Tratamento Congnitivo Comportamental Griffith Edwards, Rangé; na área de grupoterapia Sobell e Yallon; para compreender o desenvolvimento moral e comportamental Jean Piaget, Hoffman e Émile Durkheim, a interface da bioética com Potter. Objetivo: desenvolver um jogo de cartas que exemplifique situações rotineiras que se constituem problemas éticos e conflitos morais, vivenciados pelos pacientes quanto às regras básicas de convivência social antes e durante a internação. Métodos: Foi realizado um levantamento dos Descritores da biblioteca virtual em Saúde (BVS): Card Games, Moral Development, Principle-Based Ethics, Adaptation, Psychological; Drug Users, Behavior Therapy, Game Theory, após foram feitas buscas bibliográficas nas bases Medline, Lilacs, NIDA (National Institute on Drug Abuse), ABEAD (Associação Brasileira de Estudos de Álcool e outras Drogas), PubMed, Scielo, ADDICTION e ISI. O delineamento do estudo é qualitativo realizado por meio de consulta em prontuário, entrevistas semi-estruturadas individuais, grupos focais e diário de campo. As sentenças que representam os problemas éticos e morais foram, adaptados do Jogo Sem- Censura: uma questão de princípios. Os dados coletados foram correlacionados com as Regras de Convivência anteriormente elaboradas em oficinas pelos próprios pacientes em conjunto com a equipe. O estudo do material se deu a partir de operação de codificação - recorte dos textos em unidades de registro: um tema. Os resultados brutos foram submetidos a operações estatísticas simples (percentagens) que permitem colocar em relevo as informações obtidas, sendo utilizado o sistema N-vivo. Resultados: Consideramos que houve envolvimento e adesão do grupo na elaboração das sentenças do jogo de cartas. Durante a elaboração do jogo avaliamos que o processo foi rico, lúdico e de simples aplicação para reflexão dos problemas enfrentados na convivência social além dos parâmetros morais do grupo e seus referenciais éticos. A contribuição desta intervenção foi à instituição da cultura em refletir sobre os conflitos éticos e morais identificados pelos pacientes ao longo da sua vida para além dos problemas de convivência na internação. Os problemas identificados pelo grupo foram: a difícil relação com figuras de autoridade (pai, mãe, professor...), preconceito de gênero, percepção de naturalização do crime e a baixa empatia pelas outras pessoas. / Introduction: The use of psychoactive substances can affect the individual, family and society. We know that people have serious problems related to the use or abuse of psychoactive substances regardless of the substance, legal or illegal, prescribed or not, considered strong or weak, natural or processed. Once the development of a disorder, drug additive have different causes, complex correlation. This complexity makes us constantly evaluate our practice in health care to support patients who seek care in a hospital service. This work was developed from the demand of people seeking treatment, which aims to discuss and think beyond the problems caused by the use of PAS, but its ethical and moral problems. Problems identified by the subject in the process of recovery of social function, in relation to people nearby, in managing the risks to yourself and others, among other aspects considered important to change lifestyle. Theoretical Rationale: To understand these problems identified by the group dialogued in the social sciences with Anthony Giddens and Alex Honneth, in the area of mental health and behavioral treatment Congnitivo Griffith Edwards, Rangé; in the area of group therapy and Sobell Yallon; to understand the moral and behavioral development Jean Piaget, Hoffman and Émile Durkheim, the interface of bioethics with Potter. Objective: To develop a card game that exemplifies routine situations that are ethical problems and moral conflicts experienced by patients as the basic rules of social interaction before and during hospitalization. Methods: A survey of Descriptors Virtual Health Library (VHL) was conducted: Card Games, Moral Development, Principle-Based Ethics, Adaptation, Psychological; Drug Users, Behavior Therapy, Game Theory, after literature searches were performed in Medline, Lilacs, NIDA (National Institute on Drug Abuse), ABEAD (Brazilian Association of Studies on Alcohol and other Drugs), PubMed, SciELO, ISI and ADDICTION. The study design is qualitative try been held consultations in medical records, individual field diary semi-structured interviews, and focus groups. Sentences that represent the ethical and moral problems were adapted from Game No- Censorship: a matter of principles. The collected data were correlated with the Rules of Coexistence previously developed in workshops by patients in conjunction with the team. The study material was made from the codification - clipping of text in log units: a theme. The raw results were subjected to simple statistical operations (percentages) that allow you to put in relief the information obtained, the N-vivo system being used. Results: We consider that there was involvement and membership of the group in preparing the sentences of the card game. During the development of the game evaluate the process was rich, playful and simple application to reflection of the problems in social life beyond the moral parameters of the group and its ethical frameworks. The contribution of this intervention was the establishment of the culture to reflect on the ethical and moral conflicts identified by patients throughout their lives beyond the problems of coexistence in the hospital. The problems identified by the group were: a difficult relationship with authority figures (father, mother, teacher ...), gender bias, naturalization perception of crime and low empathy for others.

Introdução: O uso de substâncias psicoativas pode afetar o indivíduo, a família e a sociedade. Sabemos que pessoas apresentam problemas sérios relacionados ao uso ou abuso de substâncias psicoativas independente da substância, lícita ou ilícita, prescrita ou não, considerada forte ou fraca, natural ou processada. Uma vez que o desenvolvimento de um transtorno aditivo à drogas possui causas variadas e correlação complexa. Essa complexidade nos faz avaliar constantemente nossa prática em saúde a fim de apoiar os pacientes que buscam atendimento em um Serviço hospitalar. Assim, este trabalho foi elaborado a partir da demanda das pessoas que buscam tratamento, que se propõe a discutir e pensar além dos problemas causados pelo uso de SPAs, mas seus problemas éticos e morais. Problemas identificados pelo próprio sujeito no seu processo de recuperação da função social, na relação com as pessoas próximas, na administração dos riscos para si mesmo e outros, dentre outros aspectos considerados importantes para mudança do estilo de vida. Fundamentação Teórica: Para a compreensão destes problemas apontados pelo grupo dialogamos na área das ciências sociais com Anthony Giddens e Alex Honneth, na área de saúde mental e Tratamento Congnitivo Comportamental Griffith Edwards, Rangé; na área de grupoterapia Sobell e Yallon; para compreender o desenvolvimento moral e comportamental Jean Piaget, Hoffman e Émile Durkheim, a interface da bioética com Potter. Objetivo: desenvolver um jogo de cartas que exemplifique situações rotineiras que se constituem problemas éticos e conflitos morais, vivenciados pelos pacientes quanto às regras básicas de convivência social antes e durante a internação. Métodos: Foi realizado um levantamento dos Descritores da biblioteca virtual em Saúde (BVS): Card Games, Moral Development, Principle-Based Ethics, Adaptation, Psychological; Drug Users, Behavior Therapy, Game Theory, após foram feitas buscas bibliográficas nas bases Medline, Lilacs, NIDA (National Institute on Drug Abuse), ABEAD (Associação Brasileira de Estudos de Álcool e outras Drogas), PubMed, Scielo, ADDICTION e ISI. O delineamento do estudo é qualitativo realizado por meio de consulta em prontuário, entrevistas semi-estruturadas individuais, grupos focais e diário de campo. As sentenças que representam os problemas éticos e morais foram, adaptados do Jogo Sem- Censura: uma questão de princípios. Os dados coletados foram correlacionados com as Regras de Convivência anteriormente elaboradas em oficinas pelos próprios pacientes em conjunto com a equipe. O estudo do material se deu a partir de operação de codificação - recorte dos textos em unidades de registro: um tema. Os resultados brutos foram submetidos a operações estatísticas simples (percentagens) que permitem colocar em relevo as informações obtidas, sendo utilizado o sistema N-vivo. Resultados: Consideramos que houve envolvimento e adesão do grupo na elaboração das sentenças do jogo de cartas. Durante a elaboração do jogo avaliamos que o processo foi rico, lúdico e de simples aplicação para reflexão dos problemas enfrentados na convivência social além dos parâmetros morais do grupo e seus referenciais éticos. A contribuição desta intervenção foi à instituição da cultura em refletir sobre os conflitos éticos e morais identificados pelos pacientes ao longo da sua vida para além dos problemas de convivência na internação. Os problemas identificados pelo grupo foram: a difícil relação com figuras de autoridade (pai, mãe, professor...), preconceito de gênero, percepção de naturalização do crime e a baixa empatia pelas outras pessoas. / Introduction: The use of psychoactive substances can affect the individual, family and society. We know that people have serious problems related to the use or abuse of psychoactive substances regardless of the substance, legal or illegal, prescribed or not, considered strong or weak, natural or processed. Once the development of a disorder, drug additive have different causes, complex correlation. This complexity makes us constantly evaluate our practice in health care to support patients who seek care in a hospital service. This work was developed from the demand of people seeking treatment, which aims to discuss and think beyond the problems caused by the use of PAS, but its ethical and moral problems. Problems identified by the subject in the process of recovery of social function, in relation to people nearby, in managing the risks to yourself and others, among other aspects considered important to change lifestyle. Theoretical Rationale: To understand these problems identified by the group dialogued in the social sciences with Anthony Giddens and Alex Honneth, in the area of mental health and behavioral treatment Congnitivo Griffith Edwards, Rangé; in the area of group therapy and Sobell Yallon; to understand the moral and behavioral development Jean Piaget, Hoffman and Émile Durkheim, the interface of bioethics with Potter. Objective: To develop a card game that exemplifies routine situations that are ethical problems and moral conflicts experienced by patients as the basic rules of social interaction before and during hospitalization. Methods: A survey of Descriptors Virtual Health Library (VHL) was conducted: Card Games, Moral Development, Principle-Based Ethics, Adaptation, Psychological; Drug Users, Behavior Therapy, Game Theory, after literature searches were performed in Medline, Lilacs, NIDA (National Institute on Drug Abuse), ABEAD (Brazilian Association of Studies on Alcohol and other Drugs), PubMed, SciELO, ISI and ADDICTION. The study design is qualitative try been held consultations in medical records, individual field diary semi-structured interviews, and focus groups. Sentences that represent the ethical and moral problems were adapted from Game No- Censorship: a matter of principles. The collected data were correlated with the Rules of Coexistence previously developed in workshops by patients in conjunction with the team. The study material was made from the codification - clipping of text in log units: a theme. The raw results were subjected to simple statistical operations (percentages) that allow you to put in relief the information obtained, the N-vivo system being used. Results: We consider that there was involvement and membership of the group in preparing the sentences of the card game. During the development of the game evaluate the process was rich, playful and simple application to reflection of the problems in social life beyond the moral parameters of the group and its ethical frameworks. The contribution of this intervention was the establishment of the culture to reflect on the ethical and moral conflicts identified by patients throughout their lives beyond the problems of coexistence in the hospital. The problems identified by the group were: a difficult relationship with authority figures (father, mother, teacher ...), gender bias, naturalization perception of crime and low empathy for others.

Introdução: O uso de substâncias psicoativas pode afetar o indivíduo, a família e a sociedade. Sabemos que pessoas apresentam problemas sérios relacionados ao uso ou abuso de substâncias psicoativas independente da substância, lícita ou ilícita, prescrita ou não, considerada forte ou fraca, natural ou processada. Uma vez que o desenvolvimento de um transtorno aditivo à drogas possui causas variadas e correlação complexa. Essa complexidade nos faz avaliar constantemente nossa prática em saúde a fim de apoiar os pacientes que buscam atendimento em um Serviço hospitalar. Assim, este trabalho foi elaborado a partir da demanda das pessoas que buscam tratamento, que se propõe a discutir e pensar além dos problemas causados pelo uso de SPAs, mas seus problemas éticos e morais. Problemas identificados pelo próprio sujeito no seu processo de recuperação da função social, na relação com as pessoas próximas, na administração dos riscos para si mesmo e outros, dentre outros aspectos considerados importantes para mudança do estilo de vida. Fundamentação Teórica: Para a compreensão destes problemas apontados pelo grupo dialogamos na área das ciências sociais com Anthony Giddens e Alex Honneth, na área de saúde mental e Tratamento Congnitivo Comportamental Griffith Edwards, Rangé; na área de grupoterapia Sobell e Yallon; para compreender o desenvolvimento moral e comportamental Jean Piaget, Hoffman e Émile Durkheim, a interface da bioética com Potter. Objetivo: desenvolver um jogo de cartas que exemplifique situações rotineiras que se constituem problemas éticos e conflitos morais, vivenciados pelos pacientes quanto às regras básicas de convivência social antes e durante a internação. Métodos: Foi realizado um levantamento dos Descritores da biblioteca virtual em Saúde (BVS): Card Games, Moral Development, Principle-Based Ethics, Adaptation, Psychological; Drug Users, Behavior Therapy, Game Theory, após foram feitas buscas bibliográficas nas bases Medline, Lilacs, NIDA (National Institute on Drug Abuse), ABEAD (Associação Brasileira de Estudos de Álcool e outras Drogas), PubMed, Scielo, ADDICTION e ISI. O delineamento do estudo é qualitativo realizado por meio de consulta em prontuário, entrevistas semi-estruturadas individuais, grupos focais e diário de campo. As sentenças que representam os problemas éticos e morais foram, adaptados do Jogo Sem- Censura: uma questão de princípios. Os dados coletados foram correlacionados com as Regras de Convivência anteriormente elaboradas em oficinas pelos próprios pacientes em conjunto com a equipe. O estudo do material se deu a partir de operação de codificação - recorte dos textos em unidades de registro: um tema. Os resultados brutos foram submetidos a operações estatísticas simples (percentagens) que permitem colocar em relevo as informações obtidas, sendo utilizado o sistema N-vivo. Resultados: Consideramos que houve envolvimento e adesão do grupo na elaboração das sentenças do jogo de cartas. Durante a elaboração do jogo avaliamos que o processo foi rico, lúdico e de simples aplicação para reflexão dos problemas enfrentados na convivência social além dos parâmetros morais do grupo e seus referenciais éticos. A contribuição desta intervenção foi à instituição da cultura em refletir sobre os conflitos éticos e morais identificados pelos pacientes ao longo da sua vida para além dos problemas de convivência na internação. Os problemas identificados pelo grupo foram: a difícil relação com figuras de autoridade (pai, mãe, professor...), preconceito de gênero, percepção de naturalização do crime e a baixa empatia pelas outras pessoas. / Introduction: The use of psychoactive substances can affect the individual, family and society. We know that people have serious problems related to the use or abuse of psychoactive substances regardless of the substance, legal or illegal, prescribed or not, considered strong or weak, natural or processed. Once the development of a disorder, drug additive have different causes, complex correlation. This complexity makes us constantly evaluate our practice in health care to support patients who seek care in a hospital service. This work was developed from the demand of people seeking treatment, which aims to discuss and think beyond the problems caused by the use of PAS, but its ethical and moral problems. Problems identified by the subject in the process of recovery of social function, in relation to people nearby, in managing the risks to yourself and others, among other aspects considered important to change lifestyle. Theoretical Rationale: To understand these problems identified by the group dialogued in the social sciences with Anthony Giddens and Alex Honneth, in the area of mental health and behavioral treatment Congnitivo Griffith Edwards, Rangé; in the area of group therapy and Sobell Yallon; to understand the moral and behavioral development Jean Piaget, Hoffman and Émile Durkheim, the interface of bioethics with Potter. Objective: To develop a card game that exemplifies routine situations that are ethical problems and moral conflicts experienced by patients as the basic rules of social interaction before and during hospitalization. Methods: A survey of Descriptors Virtual Health Library (VHL) was conducted: Card Games, Moral Development, Principle-Based Ethics, Adaptation, Psychological; Drug Users, Behavior Therapy, Game Theory, after literature searches were performed in Medline, Lilacs, NIDA (National Institute on Drug Abuse), ABEAD (Brazilian Association of Studies on Alcohol and other Drugs), PubMed, SciELO, ISI and ADDICTION. The study design is qualitative try been held consultations in medical records, individual field diary semi-structured interviews, and focus groups. Sentences that represent the ethical and moral problems were adapted from Game No- Censorship: a matter of principles. The collected data were correlated with the Rules of Coexistence previously developed in workshops by patients in conjunction with the team. The study material was made from the codification - clipping of text in log units: a theme. The raw results were subjected to simple statistical operations (percentages) that allow you to put in relief the information obtained, the N-vivo system being used. Results: We consider that there was involvement and membership of the group in preparing the sentences of the card game. During the development of the game evaluate the process was rich, playful and simple application to reflection of the problems in social life beyond the moral parameters of the group and its ethical frameworks. The contribution of this intervention was the establishment of the culture to reflect on the ethical and moral conflicts identified by patients throughout their lives beyond the problems of coexistence in the hospital. The problems identified by the group were: a difficult relationship with authority figures (father, mother, teacher ...), gender bias, naturalization perception of crime and low empathy for others.

Principbaserade standarder ger vag vägledning om hur standarder ska följas och de lämnarstort utrymme för tolkning och bedömning. I inkomstskattelagens 14 kap. 2 § uttrycks det attresultatet ska beräknas enligt bokföringsmässiga grunder samt att beskattningstidpunkten skafastställas i enlighet med god redovisningssed. Skatterättens legalitetsprincip uttrycker iregeringsformen att det måste finnas stöd i lag för att ett brott ska ha begåtts och inget straffkan annars påvisas. Det uttrycks därmed att ingen skatt får tas ut om det inte finns lagliggrund. Då företag ska fastställa beskattningstidpunkten i enlighet med god redovisningssed,kan det ge upphov till redovisningsmässiga skillnader. God redovisningssed som begrepp, ärsvårtolkat och kräver kompletterande normgivning för att skapa dess innebörd.Problematiken som återfinns då principbaserade normer påverkar ett företags beskattningtydliggörs främst då ett materiellt samband råder mellan redovisning och beskattning. Ettmateriellt samband innebär att redovisningsregler görs gällande även vid beräkning av detskattemässiga resultatet. Det materiella sambandet återfinns i inkomstskattelagen dåhänvisning görs till god redovisningssed. Enligt bokföringslagen är det Bokföringsnämndensansvar att utveckla god redovisningssed. Bokföringsnämnden har därför tagit framallomfattande regelverk som ska ge vägledning åt företag som upprättar redovisning efter godredovisningssed. K-regelverken ska gälla för företag i olika kategorier, beroende på dessstorlek. Studien undersöker de två vanligaste regelverken, K2 och K3.Syftet med studien är att undersöka om principbaserade normer är förenliga medlegalitetsprincipen. För att besvara studiens syfte genomförs en komparativ innehållsanalys avBokföringsnämndens K-regelverk, K2 och K3. Vi ämnar avgöra till vilken grad normernaskaraktär i K2 och K3 bör anses vara regel- respektive principbaserade samt dess förenlighetmed legalitetsprincipen och regeringsformen. Vid inledningen av denna studie kunde interelevant och tillräcklig forskning hittas inom området, varpå studien syftar till att bidra medkunskap. Vi vill även uppmärksamma problematiken då skatterätten hänvisar tillredovisningens god redovisningssed när tidpunkten för redovisning av intäkter och kostnaderska ske.Genom en modell har vi tydliggjort vår analys avseende normernas karaktär i K2 och K3.Modellen innefattar två dimensioner, dels till vilken grad normerna anses regel- respektiveprincipbaserade och dels till vilken grad normerna bör anses förenliga medlegalitetsprincipen. För att besvara studiens syfte har vi undersökt följande normer somåterfinns i båda regelverken: grundläggande principer, definitioner av tillgångar, skulder,intäkter och kostnader, materiella anläggningstillgångar, immateriella anläggningstillgångar,varulager, avsättningar och periodiseringar. Studiens slutsats är att principbaserade normer tillstörre grad bör anses som icke förenliga med legalitetsprincipen då de tillåter att analogislutkan tillämpas i redovisningen. Principbaserade normer i redovisningen skapar storttolkningsutrymme, vilket kan medföra att likartade företag upplever skillnader iredovisningen och följaktligen även skattemässiga skillnader. Således ska normerna i K3 inteanses vara förenliga med legalitetsprincipen och därmed anses grundlagsstridiga. / Principal-based standards give few guidelines of how the standards should be followed andthey give room for interpretations. The income tax act expresses that the income statementshould be calculated through accrual basis and the taxation time should be determined bygenerally accepted accounting principles. On the other hand, the tax law expresses a principleof legality in the governmental law that states that there has to exist a legal support for a crimeto be committed and no penalty can otherwise be addressed. When generally acceptedaccounting principles should determine the time of taxation it generates accountingdifferences. The term of generally accepted accounting principles is difficult to interpret andrequires additional standards to create its meaning.The problem that exists when principle-based standards affect a company’s taxation, clarifieswhen there is a material relationship between accounting and taxation. A material relationshipmeans that the accounting rules are applicable even for the taxable income. The material linkexists when the income tax act refers to generally accepted accounting principles, when thetaxation time should be determined. The Swedish Accounting Standards Board has thereforeestablished comprehensive framework’s that aims to guide companies when accountaccording to generally accepted accounting principles. The K-regulations shall apply forcompanies in different categories depending on their sizes. The study examines the two mostcommon frameworks, K2 and K3.The purpose of this study is to examine if principle-based standards are consistent with theprinciple of legality. To achieve the purpose of this study, a comparative content analysis ofthe The Swedish Accounting Standards Boards K-regulations, K2 and K3, is conducted. Wewish to evaluate to what extent the standards characteristics are rule- or principle-based and toevaluate the extent of the standards consistency with the principle of legality and thegovernmental law. In the beginning of this study we did not find enough relevant literature inthe field of study and we therefore want to contribute with knowledge. We also want toobserve the problems that the tax law contributes when it refers to the term of generallyaccepted accounting principles.We have clarified our analysis of the standards in K2 and K3 in a model. The modelincorporates two dimensions, partly to what extent the standards should be considered as ruleorprinciple-based and partly to what extent the standards should be considered consistentwith the principle of legality. To achieve the purpose of this study we examined standards thatoccur in both frameworks: fundamental principles, definition of assets, liabilities, incomesand costs, tangible fixed assets, intangible fixed assets, inventories, provisions and accruals. The conclusion of the study is that principle-based standards in a large extent should beconsider non consistent with the principle of legality due to that an analogy is permitted inaccounting. Principle-based standards create room for interpretation, which leads todifferences between similar companies both in accounting and in taxation. The standards inK3 should accordingly not be considered consistent with the principle of legality.This study is further on written in Swedish.

Jouant un rôle crucial pour l’efficience des marchés, la banque d’investissement contemporaine se caractérise par l’exercice d’une grande diversité d’activités aussi complexes qu’hétérogènes sous un même toit. Agissant tantôt auprès d’une clientèle de particuliers, d’entreprises, d’institutions financières, de fonds d’investissement ou de gouvernements, et tantôt pour son propre compte, elle compose avec une multitude d’intérêts divergents, ce qui soulève un certain questionnement quant à la portée de l’obligation de loyauté dont elle peut être tributaire envers ses clients. Les implications répétées des banques d’affaires dans la vague de récents scandales financiers ont inévitablement affecté la confiance que les épargnants témoignent envers l’intégrité de cette institution et des marchés financiers en général. Elles ont de plus contribué significativement à relancer le débat concernant la pertinence de contrôler, et même d’éliminer les conflits d’intérêts, un phénomène largement répandu au sein de la banque d’investissement. À titre de mécanismes préventifs, les solutions de marchés et l’autodiscipline des intermédiaires financiers sont imparfaits. La réglementation des conflits d’intérêts se justifie alors afin de pallier les défaillances du marché et de l’autorégulation. Pour autant qu’il maintienne sa réglementation dans un rapport efficience-équité acceptable, l’État est appelé à concevoir des normes de contrôle aux objectifs variés, allant de la réforme structurelle du secteur financier à l’élaboration de principes généraux devant servir de balises à la conduite des intermédiaires financiers. Ainsi, dans une industrie caractérisée par une forte conglomération, la réponse des législateurs semble s’articuler autour du traitement adéquat des conflits d’intérêts, traitement qui s’opère par divers mécanismes, dont la muraille Chine, la divulgation et le refus d’agir. / Playing a key role in market efficiency, the modern investment bank offers a wide variety of services that are as complex as they are different, all under one roof. Acting sometimes in the interest of individuals, businesses, financial institutions, investment funds or governments and sometimes in its own interest, an investment bank must contend with a multitude of diverging interests, which raises certain questions as to the extent of any duty for loyalty it may owe to its clients. Repeated involvement by investment banks in the wave of recent financial scandals has inevitably affected investors’ confidence with respect to the integrity of these institutions and financial markets in general. This factor has significantly contributed to renewing the debate concerning the relevance of controlling, or even eliminating, conflicts of interest, which are a wide-spread phenomenon in the investment banking industry. In terms of preventive measures, market-related solutions and self-discipline by financial intermediaries are inherently flawed. Therefore, in order to offset such deficiencies, it becomes justifiable to regulate conflict of interest situations. Numerous possibilities exist and, as long as regulation is maintained at an acceptable effectiveness/fairness ratio, the State is called upon to establish monitoring standards for various objectives, ranging from a structural reform of the financial sector to developing general principles to serve as guidelines for the conduct of financial intermediaries. Thus, in an industry characterized by a strong tendency for conglomeration, the response from regulators seems to hinge on adequate handling of conflicts of interest, which includes various mechanisms such as the Chinese wall, disclosure and a refusal to act.

Bien que les technologies d’imagerie soient un acquis réel de la médecine moderne, leur introduction ne semble pas avoir été précédée d’une démarche réflexive suffisante qui aurait permis d’anticiper les multiples enjeux que rencontre la pratique radiologique actuelle. En effet, à force de se focaliser sur les acquis techniques et scientifiques, le cadre de radioprotection en place semble ne pas avoir suffisamment considéré l’apport essentiel que représente la connaissance des aspects sociaux, éthiques et humains que peuvent amener des domaines comme la bioéthique. Cette insuffisance fait en sorte que l’on se retrouve aujourd’hui face à des enjeux importants relatifs à la radioprotection du patient comme la surutilisation des examens radiologiques ou encore le manque d’information des acteurs du milieu face aux risques des rayonnements. Après un état des lieux des enjeux éthiques en radiologie diagnostique ayant un impact sur la radioprotection médicale des patients, un enjeu majeur de la pratique actuelle, qui est la justification inadéquate des prescriptions d’examens radiologiques, sera analysé selon une approche par principes. De cet exercice, visant à démontrer comment l’éthique peut concrètement contribuer à la radioprotection, découle l’impératif d’une vision nouvelle et globale permettant de proposer des pistes de solution aux controverses liées à l’utilisation actuelle de l’imagerie. Dans une perspective de santé des populations, il est important de contribuer à la diminution de la banalisation du recours au rayonnement ionisant dans la pratique médicale diagnostique en alliant bioéthique et radioprotection. Ce projet de recherche se veut être une étape limitée, mais nécessaire dans l’établissement de ce dialogue interdisciplinaire. / While imaging technologies represent a real achievement for modern medicine, their introduction seems not to have been preceded by a sufficiently reflective process that would have anticipated the multiple challenges arising in current radiological practice. In focusing on the technical and scientific achievements, the actual radiation protection framework fails to consider sufficiently the essential contribution brought by social, ethical and human dimensions of disciplines such as bioethics. This failure means that today we find ourselves faced with major issues related to patient radiation protection, such as overuse of radiological examinations or medical personnel’s lack of information about the risks of radiation. Following an overview of ethical issues in diagnostic radiology affecting medical radiation protection of patients, a major issue in current practice – i.e., the inadequate justification of radiological examination prescriptions – will be analyzed using a principle-based approach. From this exercise, which aims to demonstrate how ethics can contribute concretely to radiation protection, a need arises for a new and comprehensive vision leading to solutions for controversies related to the current use of medical imaging. In a population health perspective, it is important to contribute to the reduction of the trivialization of the use of ionizing radiation in diagnostic medical practice by combining both bioethics and radiation protection. This research project aims to be a modest but necessary first step in the establishment of such an interdisciplinary dialogue.