Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different Approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

When it comes to political representation, all over the world women almost always make up a minority of representatives in the legislative bodies. The Scandinavian countries in general and Sweden in particular have though been exceptions to this rule with, when compared to other countries, a rather high percentage of women in elected positions. This development took off in the seventies: during that decade the unit percentage of women in the Swedish Riksdag rose by double!The aim for this thesis is to analyse what underlying ideas influenced this advance. The focus is on three different female party federations, who are believed to have had a great impact on this increase of women politicians through their influence in their own mother parties. The federations analysed are the ones connected to the Social Democratic Party, the Centre Party and the Liberal party.

This study is made for Södra skog and is concerning how to minimize soil damage from planning to plantation. The purpose of the study is from the respondent?s perspectives; their own ideas and Approaches. What emerged from the interviews is that the communication between the different organization levels can be improved. It is also important to prevent damage on the soil and to have in mind that the process of planning tracks to plantation continues for a long time and because of that, the soil condition meanwhile will change..

This thesis aims to shed light on the collection of Oriental manuscripts at the Uppsala University Library Carolina Rediviva and how the collection is a part of the collective memory. The main question which is central for this thesis is: have orientalism and structures of power influenced the acquisition, arrangement and methods of accessability regarding the Oriental manuscripts? If yes, in what way and why? If no, how has this been avoided?The theoretical framework consists of four Approaches: phenomenology, sociology of knowledge, orientalism and power which are applied to the archival concept of collective memory. The main source of material consists of three parts: the historical texts which gives an informational framework regarding the time and place in which the manuscripts were collected, the catalogues in which the manuscripts are described and the transcripted interviews alongside correspondence. Methodologically the thesis is based upon a qualitative method which also partly makes up the foundation for the main material.

Introduction: In this investigation I have illustrated, teacher treatment in a mono-cultural pre-school class and in a multicultural pre-school.Purpose: The purpose of the study was to illustrate how educators go about it when they face bilingual children to see how they work in a comparative perspective. The purpose was answered, based on four questions relating to how teachers relate to the meeting with bilingual children, the approach teachers use, which operation mode the use, if the take advantage of children's traditions, and if there is any different in the teachers? treatment of bilingual children in the mono-cultural pre-school class and in the multicultural pre-school.Theories: The theory is linked to the concepts like operation mode, inter-cultural Approaches and communications.Methodology: The used methods are qualitative interviews with four pre-school, teachers where an interview guide with formulated questions and observations were used. The purpose of the working methods was to highlight teacher treatment of bilingual children to discover different Approaches to meet the bilingual children.Conclusion: The study has shown that the multicultural pre-school working inter-culturally, they are taking advantage of children's home language that is lifted in the nursery and the children's background, while in the mono-cultural pre-school class, they meet bilingual children foremost to develop the Swedish language and they also show interest to the children's traditions. Teachers? treatment leads to a growing confidence in the children and knowledge for the cultural background..

This thesis discusses various Approaches that venture capitalists have when evaluating investment prospects. The thesis is a case study of the business angel network Firm Factory Network. The empirical material is based on an extensive interview with Firm Factory CEO Daniel Kaplan. Our conclusion is that Firm Factory Network uses both informal and formal methods when they evaluate interesting prospects..

The aim of this study is to understand the situation on the Swedish Market for Drugstores and a creation of a new approach to marketing research, based on the thesis? methodological proceeding. With the help of different methodological Approaches and different theories the study's purpose will be solved in an uncommon, untraditional way..

A great amount of todays drivers? are constantly exceeding the speed limits on the roads. As a consequense of this, a large number of speed redusing devises, for example speed bumps, has been built around the country. As reports in local medias point out, the acceptance for these types of speed reducing devises, differs and there are many thoughts about location, construction and effect on the traffic safety. This paper Approaches the complexity of these problems from the drivers? point of view, based on literature studies and a questionnaire. The goal is not to argue for or against speed reducing devises, but to try to find the source of annoyment and how to proceed further. Some of the problems turned out to be easy to fix, for example porly marked speed bumps.

Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The Approaches are presented for the balance sheet and income statementApproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

Our post-modern society is being continually more characterized by the working life, where corporate relations and the understanding of human momentum, limitations and knowledge is the basis of the quality of the corporation. In other words, it is of the greatest importance to keep in mind the attitudes, behaviour, stress levels and motivations that constitute a good working environment. We find it interesting to study what social psychological Approaches and social processes could be of importance to good cooperation. The research has its starting point in a qualitative method focused on semi- structured interviews, where we have interviewed eight respondents working within the psychiatry. The research has strengthened our pre-understanding but also made clear the existence of other social processes and Approaches that affect cooperation.

In the context of world globalization, Sweden has today become a multicultural society, where many different cultures, religions, values and Approaches are trying to co-exist. When the Swedish government's integration policy was put into effect, one sought to open the way for a more peaceful coexistence between majority and minority people. The intention was that everyone, through mutual interaction, would learn to come together and learn to respect each other's differences. It was suggested that an intercultural approach should permeate all education, including preschool activity. There are particular guidelines for a culture and tradition promotion work within the preschool in the new revised curriculum (Lpfö 98, rev.

The purpose of this master's thesis is to examine children's communication and interaction during story time at the public library. The aim is also to examine how to develop the story time ? in terms of participation and equality ? at a specific library.Action research was used as a research strategy and participant observation, log, tutoring and interviews as methods to collect data. Since action research is done on the basis of practice, a significant collaboration with the librarian and the participant children is taking place within this study.Research from the fields of Library and Information Science, Education and Childhood Sociology form the interdisciplinary research area to which this study links. The theoretical framework consists of theory and concepts from the Socio-cultural Perspective, Poststrucuralist Feminism and Childhood Sociology.

Addressing increasing global environmental problems requires greater resource efficiency, and one way of working towards this is through industrial symbiosis. Industrial symbiosis means that companies collaborate through sharing of resources for collective benefits. The documented benefits of working with industrial symbiosis indicate that there is potential for companies to operate commercially with facilitation of industrial symbiosis. An interesting company to study within this context is Econova. Econova operates within the recycling and gardening industry and has been identified as a possible catalyst for industrial symbiosis.

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven Approaches, and from them he emphasizes especially the importance of the historical and epistemological Approaches.In this paper three questions are analysed.

Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design Approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.