The EU-funded project European Cultural Heritage Online (ECHO) aims to integrateresources from various domains within the field of cultural heritage, and make them availableon the Internet. To accomplish this integration it is necessary to describe the various resourcesin a way that will achieve cross-domain interoperability. This description of digital resourcesis commonly referred to as metadata. The most well known and used metadata standard is theDublin Core Metadata Element Set, a general standard developed for the purpose ofdescribing all types of digital resources. Since the mid-1990's a large number of specializedstandards have emerged in different communities, for example IMDI, designed for detaileddescription of language resources.This thesis aims to examine the possibility of combining a general and a specialized metadatastandard to achieve cross-domain interoperability and at the same time provide a sufficientlydetailed description of language resources for researchers within the field of linguistics.

I uppsatsen sta?lls fra?gan hur mycket material som kra?vs fo?r en god natts so?mn. Projektet har utga?ngspunkten i ha?llbar utveckling med fokus pa? material, a?mnesstudier go?rs dels i ha?llbar utveckling men ocksa? i ergonomi och sa?ngen som fenomen. Metoder som anva?nds i projektet a?r intervjuer, marknadsunderso?kning, litteratur och a?mnesso?kning.

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

The employment structure consists of different sectors, whose share of the total employment rate is all part of an economic structural conversion according to this thesis applied theoretical approach. A structural conversion, which consist of recurring crises, such as the financial crises in the early 1990s. This crisis and its effect on the Swedish economy is well-documented, while the shortage regarding the effect on a smaller scale, in a local and regional context, provides this thesis purpose. More specifically, a comparison between the two neighbouring towns of Malm? and Lund, will constitute the local contexts in this research.

Trading financial securities at stock exchanges and other authorized market places is today a particularly important socioeconomic phenomenon in many industrialized countries. A well functioning securities market is crucial for the economic development in these countries. The modern trading with stocks and other financial securities is characterized by the fact that the majority of the transactions at the stock exchanges are carried out through various intermediaries. The ultimate counterparties that are involved in a securities transaction (the seller and the buyer) are often unknown to each other. The anonymity in the securities trading implies several interesting legal problems.

Ever since it was first introduced in an article in the Journal of Finance 1952, Harry Markowitz? mean - variance model for portfolio selection has become one of the best known models in finance. The model was one of the first in the world to deal with portfolio optimization mathematically and have directly or indirectly inspired the rest of the world to develop new portfolio optimization methods. Although the model is one of the greatest contributions to modern portfolio theory, critics claim that it may have practical difficulties. Partly because the Markowitz model is based on various assumptions which do not necessarily coincide with the reality.

Work, especially that in complex, dynamic workplaces, often requires subtle, local judgment with regard to timing of subtasks, relevance, importance, prioritization and so forth. Still, people in Nuclear Industry seem to think safety results from people just following procedures. In the wake of failure it can be tempting to introduce new procedures and an even stricter "rule following culture". None, or at least very little, attention is given to tacit knowledge and individual skills. I am aiming to highlight the inadequacy of putting too much trust in formalization and that reporting and trending of events will contribute to increased learning, an increased nuclear safety and an efficient operational experience.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

This thesis presents my work at the company Fatshark AB in Stockholm. My supervisor Rikard Blomberg, who works as a chief technology officer at Fatshark and is one of the owners of the company, explained that they had experienced weaknesses in the methodology used when developing heads up displays (HUD) for their games. In the latest production, Lead  and Gold, the HUD had been redesigned a number of times, becoming an unnecessarily big expense due to the number of work hours invested. In modern software development, an iterative workflow is commonly encouraged. Despite this fact, the work efficiency could likely be increased by setting up guidelines as a help in the process of developing HUDs and reviewing the solutions.

The aim of this study is to analyze the justification of a financial incentive that rewards students who rapidly finish their studies within the language education ?Swedish for immigrants? (sfi). Thereby, we want to see what assumptions are made about the students, and relate this to experiences of the education at a local level. We applied a text analysis on a government bill about the incentive, which showed that the deficiencies in the education are said to be caused by the students? lack of effort.

In the last decades, high speed cutting has become an attractive technology in the wood industry. The possibility of reducing global costs in addiction with an increase in productivity, were the main reasons for the enlargement of the use of this technology. As usual, these advantages are accompanied by disadvantages that should be carefully analyzed. If on the one hand cutting forces are reduced with increasing cutting speeds, on the other hand, the centrifugal forces affecting the tool are higher. Exposed to such high loads, there is a considerable risk of tool failure that embeds hazards for both machine and workers.

The purpose of this study was to investigate how Swedish retail companies work with CSR internationally.The study also sought to explore the opportunities and challenges that exist, and the stakeholders that motivate companies CSR commitment.The theoretical framework is composed of international CSR guidelines of the OECD and the UN, Carroll's CSR pyramid and three-stage model and Freeman's stakeholder theory. Furthermore a qualitative research approach was applied where four in-depth interviews were conducted with representatives from Axfood, Löfbergs Lila, Oriflame and CSR Sweden.Finally, the study demonstrated the conclusion that the companies CSR strategies are structured in a similar way regardless of the market. CSR attract and retain workers, create a good reputation for brands and results in working conditions, living standards and environmental improvements. Difficulties, however, are the complexity of being able to control each partner and manage differences in language, laws and culture between countries. Finally there are a number of stakeholders that motivate companies to work with CSR, of which shareholders are considered the most important..

Background: 2009 it has occurred a crisis in some of the member states of the European Union: Spain, Portugal, Italy, Ireland and Greece. Despite, some major banks in the world had begun to recover from the financial crisis that occurred from 2007 until 2009, there were still banks who found it difficult to survive. Greece is one of the countries that suffered from the financial crisis. The high budget deficit and the unsustainable debt are underlying the crisis.Banks as financial intermediaries have important function in a nation?s economy.

Scientists argue that gender affects foreign policy and security policy, that ideas of gender are inconstant and that there is a lack of feminist perspectives in International Relations. The changes seen in the global security context may have challenged the way politicians and scientists understand war and its impacts, and led to increased gender awareness.Using securitization theory and feminist international relations theory, the aim is to examine how women and men are being spoken of in the Swedish foreign policy discourse regarding participation in the UN-led stabilization mission Minusma in Mali. By applying a feminist perspective on the securitization process, the intention is to increase the knowledge of whether there is gender awareness in this context.The result shows that there is limited gender awareness. There is minor consideration for the conflict?s different implications on the situation for women and men.