Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

The problem of separating a non-rectangular foreground image from a background image is a classical problem in image processing and analysis, known as matting or keying. A common example is a film frame where an actor is extracted from the background to later be placed on a different background. Compositing of these objects against a new background is one of the most common operations in the creation of visual effects. When the original background is of non-constant color the matting becomes an under determined problem, for which a unique solution cannot be found. This thesis describes a framework for computing mattes from images with backgrounds of non-constant color, using Bayesian statistics.

A question that is asked far to seldom is what it means to be a good leader. The answer is not all that simple. It is a comlex and multi-faceted question that varies between the values and what ethical perspective you choose to have. As the title indicates, this essay has one particular ethical-theoretical perspective in focus, virtue ethics. According to the virtue ethics perspective a good political leader is a virtuous leader.

The purpose of this thesis is to evaluate and develop a useful theory of human behavior that recognizes the importance of our emotions. The new framework, called the theory of emotional choice, is developed by a holistic method in which results from the fields of psychology, sociology and (neuro-) biology are used to mutually support the conclusions. The theory is distilled into six preliminary points, which are based on the finding that we are not thinking as logical, rational and longsighted as is often assumed. Instead the regular human thinking is suggested to be shortsighted, intuitive and ruled by our emotions and our needs for generality, causality and normality.To demonstrate the usefulness of the new framework, it is used in an analysis of financial bubbles. Additionally, the fields of negotiation, election and ethics are suggested as potentially interesting to analyze with the new theory..

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

Following the wake of the AIDS-catastrophe in the beginning of the eighties, homosexual men or 'men who have sex with men' (MSM) have been barred from donating blood throughout the planet. In this thesis I look into the different discourses at play in the context of creating the legal framework for blood donation in Sweden. Genealogically tracing the emergence of the category of MSM and mapping how the category is brought to use in contemporary negotiations on blood safety, I scrutinize how scientific truth is established within blood transfusion practice. I argue that the rationality of risk group exclusion is contingent on economical grounds, and that the foucauldian concept of biopolitics could productively be used to understand this rationality. In particular, the concept of the 'biopolitics of blood' can be employed in order to understand the reluctance from the involved actors to acknowledge the heteronormative consequences of the legal framework of contemporary blood donation..

Outsourcing in IS/IT offers organizations the possibility to use external resources, maximize flexibility and focus on core business, this prompts many organizations today to be less keen on developing IS/IT-services in-house. Sourcing IS/IT is however a complex activity in itself thus requiring competencies in many areas of expertise and lots of organizations has experienced the challenge of managing the necessary competencies to ensure successful Information Technology Outsourcing (ITO). A literature review in the field of outsourcing revealed the lack of a comprehensive competency management framework with the ability to guide competency resource planning in ITO projects. In order to highlight the problem area, an extensive and thorough literature review and an empirical case study which investigated the skills and assets in ITO projects at ten major Swedish organizations was conducted. The study found that it is possible for organizations through structured analysis of their intellectual capital, using the competency framework developed within the study, to plan sourcing processes and prepare the necessary changes to ensure the ITO projects can be implemented with the desired effect..

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

The gap between practise and theory is often described in negative words in teachers? professional lives. Learning study is a model for teachers´ professional development where a theoretical framework is used to enhance practice. The theoretical framework used by teachers in learning study is variation theory. In this study the research object is variation theory and the aim is to present how variation theory becomes a guiding principle to understand teaching and learning processes.

 Level:                                 Master thesis in business administration, 15 creditsDate of seminar:                2009-05-29Title:                                  Stick to your knitting ? Outsourcing of the economic function in some small private limited companies in VästeråsAuthors:                             Johanna Eriksson 1982johanna.erik@gmail.comSandra Hansson 1982shn04005@gmail.comTutor:                                 Leif CarlssonPurpose:                             From a company perspective describe why the chosen companies in Västerås decided to either outsource or to have their economic function internally, define how the outsourcing process looks like and examine how the companies that have chosen to outsource have experienced their outsourcing situation. Further, we wish to contribute with advice for companies that are considering the option of outsourcing their economic function.Method:                             An intensive study of existing literature and a pre-study were conducted in order to create a framework for the thesis. The pre-study was conducted with one business counselor and two suppliers of economic services and resulted in local practical examples that supplemented the found literature. The main research consisted of semi-structured personal interviews among twelve companies in different sizes in Västerås.

The overall aim of this thesis is to examine the production and repetitiveness of gender patterns with focus on girls in the swedish tween magazine Kamratposten. This is of importance due to the non existing research on Kamratposten concerning this specific topic. The aim is also to evoke a broader discussion about the relationsship between gender representation and pedagody. The theoretical framework is based on three concepts, namly Yvonne Hirdman?s gender contract, Judith Butler?s performativity and the idea of heteronormativity.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

The purpose of this thesis is to explore the co-creation process and how value is created based on a service orientation using a network perspective. The thesis is studied from a social-constructionist philosophy, using a qualitative approach of data collection and the theoretical framework includes network theories, theories of service-orientation and co-creation. We have conducted semi-structured interviews with a small firm and its network, which consists of a customer, a supplier and a partner. We found that Håkansson?s ARA framework combined with Ballantyne and Varey?s triangulation of value-creating activities help to acquire an understanding of the actors? bonds, the resources? ties and the activity links that exist in a network.

The aim of this Masters thesis is to understand how librarians develop their reference service. The purpose was to find patterns in how librarians work with reference questions. As a theoretical framework we have used research in the reference field. Where do the skills of the search process come from: education or experience? Answers were sought to the following questions: - How different are the search process in practice compared to theory? - Which similarities and differences are there among the informants? - How important was the education in comparison to the knowledge about the libraries collections? - How did the changes in the school system in 1993 influence reference education and what could the consequences be to the reference knowledge among librarians? We sent out a question form and a search question which was answered by 12 librarians in university and university college libraries.