Den i dagsläget mycket komplicerade IAS 39 som bland annat berör säkringsredovisninghade en del till den stora finanskrisen enligt vissa. Oavsett bakgrund så har utveckling av enny redovisningsstandard för att ersätta och förenkla säkringsredovisning påskyndats. Ettförsta utkast av förslag till förändring för redovisning av säkringar presenterades i december2010. IASB som leder arbetet har redan kritiserats, så hur tar användarna ? företagen emotförändringsförslagen? Genom att ta del av företagens skriftliga åsikter är studiens syfte attundersöka attityderna till förslagen i exposure draft IFRS 9 Fas III Säkringsredovisning.Detta är en kvalitativ studie där datainsamlingen består av comment letters i vilka företag harskrivit sina kommentarer och uttryckt sina attityder i olika frågor om förändringsförslagenställda i exposure draft specifikt skrivna angående IFRS 9 Fas III Säkringsredovisning.

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

The purpose of this study is to ? through a discourse analysis ? examine how the parliamentary committee ? Ansvarskommittén ? legitimizes the need for merging administrative regions. The committee?s investigation is what underlies the present debate on regionalisation and the merging of regions in Sweden. To carry out this discourse analysis, I have used ?What?s the problem represented to be??, by Carol Lee Bacchi as an analytical framework.

Female musicians and actors are being disadvanteged in the music industry, because of standards that prevents women from participating on equal terms. Unequal distribution of resources and status depends on power structures which creates an hierarchy. This study is about how an organization, Femtastic, works for equality and diversity in the field of music, how they experience their positions and their possibilities. Also how they relate to the cultural policy objectives. Femtastic is trying to create a structural change in the male-dominated music industry.

What is masculinity and what does it mean to be a man?This study involves two different areas: gender and literary reception. I wanted to find out what students think about masculinity and what possible strategies they use when they read and interpret literature. The investigation consists of three parts: an introductory survey, classroom observations and an ending text analysis based on ten different questions. The investigation has taken place in second grade at an upper secondary school as part of the course Swedish B.

Since 1 January 2010 it is a requirement to use the European standards, Eurocodes, in Sweden when constructing bridges. One chapter that has caused an extra amount of problems for the engineers is the one about fatigue analysis, which resulted in us doing this thesis.To do this we had to read all of the Eurocodes that direct, or indirect deals with fatigue and calculating of such. We have read the background documents for the Eurocodes and master?s thesis in the subject. We also studied the calculations of bridges constructed by different construction firms.We have chosen to limit the thesis to discuss only road bridges made of concrete due to the lack of method for verification of concrete in the national appendix.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

The aim of this study is to look at censorship and attempted censorship of books about gay, lesbian, bisexual and transsexual (GLBT) people in public libraries in the USA. People from the public can submit formal challenges to a book at the library when they find the material offensive which can lead to those books being taken away from the library shelves. The questions asked are why GLBT- literature is being challenged, and sometimes banned, and how do the libraries deal with the challenges to the books.It is nowadays the people from the public, rather than the government or the librarians that are behind many cases of removal of books with homosexual themes. The study presents some of the fictional GLBT- literature that has been cause for much controversy in the USA. All the five examples mentioned are children?s books concerning GLBT- themes and are among the most challenged books in American libraries in the past twenty years.

Atlas Copco Tools develops and manufactures handheld industrial tools. Heat and surface treatments are used to provide the tools with certain properties. There are no routines for the choice of treatment or for how to specify treatment on drawings. Production documents that are sent for production abroad may not be clear enough. Some treatments are known as trademarks and there are no instructions for how to specify these on drawings and in CAD-models.The purpose of this master thesis work is to create recommendations for the procedure of choosing heat and surface treatment.

Studien belyser skillnader mellan hur bolag med och utan resultatbaserad ersättning allokerar goodwill och immateriella tillgångar vid rörelseförvärv. Studien omfattar noterade bolag på NASDAQ OMX Stockholm. Noterade bolag är efter införandet av IASBs redovisningsstandarder i Sverige 2005 skyldiga att vid rörelseförvärv identifiera och särredovisa immateriella tillgångar från goodwill i linje med IFRS 3. Studien uppmärksammar att stora delar av köpeskillingen allokeras till goodwill och att få immateriella tillgångar identifieras. Ett av motiven till detta kan finnas inom Positive Accounting Theory där företagsledningen antas handla i egenintresse genom att välja en redovisningsmetod som gynnar resultatet och därmed också den personliga ersättningen.

Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..

 The luxury market has steadily grown from the industrial revolution and onwards. Changes in society, trends and the increased living standards has enabled more people to consume luxury goods.The world is going through a major economic crisis at the moment. Studies shows that companies that have focused on added value rather than lowering prices has survived past financial crisis. It is also obvious that companies act very different during times of crisis. Adding to the problem is trends that point to a more careful consumption and environmental awareness.

This study aims to examine attitudes and conceptions of staff who work with mentally disabled persons, concerning normalization and gender. Six qualitative interviews with such professionals were performed and subsequently analyzed. Since the method of this study is qualitative, no claim of generalizability is made. The interview material has been categorized into themes by means of coding. The result of the study is presented according to those themes.