This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.

In light of health scandals and intense debate in the media about the elderly, the authors investigates two Swedish newspaper and their depiction of elder care in Sweden. Using Faircloughs three-dimensional model and critical discourse analysis, it is investigated if there is a more prominent discourse and if so the impact of globalization on this discourse concerning swedish elderly care. A sample of a total of ten articles in the Swedish newspaper Aftonbladet and Dagens Nyheter is analyzed. The authors found that older people who are granted home help or place of accommodation rarely make their voices heard. Rarely were also relatives of residents given the opportunity to speak.

The purpose of this thesis is to study the level of democracy within the European Union (EU). To do so the following issues were examined: How the EU works and the efforts it has made to improve levels of democracy; and the degree to which the EU fulfils the criteria set by Robert Dahl in his theory of polyarchy.The study is based on a qualitative text analysis. The focus of the analysis is documents released by the EU that can be connected to democracy, and human and fundamental rights. The theory of polyarchy proposed by Robert Dahl and Joseph Schumpeter?s theory of democracy are the principal theories applied.

People in today?s society are becoming more and more aware of how important it is to use energy as efficiently as possible. This is clearly noticeable by an increase in home produced heat with e.g. solar panels or heat pumps heating systems. These changing customer demands forces district heating technology to be redesigned, which is why there is an ongoing research regarding the next generation of district heating - low temperature district heating (LTDH).

The concept of the photographic truth has had a special status for almost 200 years. Yet with the emerge of digital technology and especially digital photography there has been a loss of the particular connection photography has had in reference to reality. The aim of this study is to see in what ways digitalization has affected the credibility of photography from the perspective of professionals in the field of photography. The digital technology that has enabled the large-scale manipulation of photographies is not, however, the main reason for the decreased credibility of photography. The ongoing discussion about the available possibilities concerning digital imagery and manipulation has had a far more powerful effect on the concept of the photographic truth.

It?s not a new occurrence that girls have higher grades than boys. Statistics show the same at the Kallinge school in Ronneby. There is a great difference between boys and girls in their grades from the ninth class. There are many different factors that affect the pupils.

2 (45)AbstractAuthors: Gunnel Forssell Ehrlich & Alexandra WinbergTitle: Gender in local press ? a quantitative study of four local newspapers Level: BA Thesis in Media and Communication StudiesLocation: Linnaeus UniversityLanguage: SwedishNumber of pages: 50The report shows a quantitative study of balance in gender and position of power in the local press. The study aimed to shed light on the distribution of space in the newspaper between men and women, those within power and those without in Swedish local press. The study was conducted with four newspapers, during a month of time with local editorial news material. In our study, we have assumed Lippmann?s and Strömbäck?s theories of pseudo-reality and distribution of gender and position of power in Sahlstrand and Jarlbro.

The connection between fluorescence and color management still is a relatively unexplored area. Thefollowing composition analyses the theory that when printing on fluorescent ink jet paper using ICCprofilesa more yellow print will appear. In theory the ICC-profile compensate for blue light that fluorescefrom the paper with the complementary color, yellow. The human eye apprehands this fluorescentlight as white.When categorizing a number of ink jet qualities some tests to indicate change of color in the final printwere made. Five qualities were chosen for further analyses, each with different white point.

This thesis work was made for Södra Cell Mörrums bruk in Blekinge. The purpose of the work was to develop a computer model in the simulation program Extend for the removal and balance of organic oxygen consuming substances, measured as COD (Chemical Oxygen Demand), in the new biological treatment plant in the mill. The plant produces two different pulp products, TCF- (Totally Chlorine Free) pulp and ECF- (Elementary Chlorine Free) pulp, for sale. The different bleaching procedures affect the characteristic of the wastewater and thus the effectiveness of the biological treatment plant.In the model that was developed the COD in the wastewater was divided into five different COD-fractions: soluble easily degradable (SS), soluble hardly degradable (SR), soluble inert (SI), particulate inert (XI) and particulate biomass (XB). To create the model FlowMac? was used as a base.

SammanfattningExamensarbetet har syftat till att undersöka möjligheten att utrusta Husqvarnas autonomagräsklippare med avståndssensorer. Dessa ska hindra gräsklipparen från att kollidera med hinder i sinomgivning. Gräsklipparen arbetar i en miljö där väder, temperatur, ljusförhållanden och underlagvarierar kraftigt. Detta innebär att kravet på sensorerna är högt.Av de sensorer som undersökts har det visat sig att ultraljud och ?structured light? är de system sombäst skulle kunna uppfylla all dessa krav till ett rimligt pris.I examensarbetet undersöks därför ultraljudssensorer från företaget Maxbotix närmare ochimplementeras i en prototyp.

This paper deals with testing the method Reflectance Transformation Imaging (RTI) on the copy of the Piraeus-lion in Historic Museum in Stockholm. The purpose is to find out if it is possible to gather more information about the runic inscriptions. RTI is a method that records the surface normal of individual pixels in a digital photograph by analyzing the impact of light coming from different angles of entrance. RTI produces sort of a 3D-image of the object. There will be an overview of earlier interpretations of the runic scripts written on the lion as well as an overview of Varangians in the southeast.

This study is an attempt to shed light on problems and possibilities of the school library of the Swedish comprehensive school concerning library law and goals of the school and the school library. Many investigations about the role of the school library of the comprehensive school have been carried through. They have all more or less come to the same conclusions. In spite of Swedish library law and goal documents of the school library, the school libraries are often neglected, if not will and commitment are to be found among teachers. Using a model of the school organisation by Gunnar Berg, three cases of school libraries are presented and analysed in a larger organisational and political perspective.

In the west part of Trelleborg, on previous farmland a new society is under construction. It is situated right next to the ocean and close to the European freeway. Eight types of villages, all with different kind of architecture will be built in the area, one of them is Torns Village built by Skanska and Ikea. A concept called BoKlok. This specific village consists of twelve houses and five apartment buildings. They are all somewhat classical in their appearance with wooden panel, but at the same time they have a modern touch.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.