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.

The recent history knows numerous examples of creditor?s inability to evaluate financial solvency of the client correctly. Creditors? risks do not only concern individual relations between the two parties but the economy in general. The standard loan-giving procedure considers evaluation based on a number of financial ratios.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

AbstractThe number of natural disasters are increasing. Disaster relief today is improving, but not enough.The purpose of my graduation paper is to present a new solution to shelters. It?s important to remember the human, social and environmental aspects when designing a shelter for disaster relief. Each group within the population has to be able to use the shelter and benefit from it.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

Game balance can be considerd complex - there are many factors that play a role in the perception of balance. This thesis examines complexity, game theory and intution in an effort to disconver more about the perception of balance. The findings are that tactical and strategical choices that are presented for a player need to be interesting, not to complex and not to obvious. The importance lies in the estimation of the result that the player does when making a choice..

Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.

Background and problem: The importance of banks was clearly shown during the last financial crises, when the crises that started in the banking sector spread to the rest of the world. This is one of the reasons that this thesis is focused on banks in particular, one other reason is that a lot of previous studies has chosen to exclude banks because of the fact that their balance sheet differ from non-financial companies. This thesis is a beginning in filling in the gap that exists in the knowledge of banks capital structure. Purpose: The purpose of this thesis is to prove that it is possible to explain the capital structure in banks and that differences in the capital structure of the banks in Great Britain, Sweden and the United states of America exists. Method: The fact that our study is partly a replication of two earlier studies made a deductive approach most appropriate.

The purpose of this Master?s thesis is to study how well the online catalogue of The Music Library of Sweden works when ordinary users are searching for sheet music. The issues studied are: Why do the users fail to find the sheet music they are looking for? Do the users take advantage of the possibilities that the classification codes of the SAB system offer? If not, why?The source material of the study is 144 comments from a user questionnaire about the online catalogue and, in addition, the search log for one day (513 queries). The comments were sorted into seven groups depending on the type of information need, for example searches for certain instrumentation or genres and problems with spelling.

The study focus on the development of the bilateral relationship between India and the United States and the Next Step in Strategic Partnership (NSSP) from 2004 and the change in U.S. approach to India's neuclear program. With the rise of China to potential great power status I argue that the cooporation between the two is an act to balance the Chinese influence and to prevent future rivalry and a Chinese dominance of the East Asia. For the study I have used concepts and theorys from the realist tradition, in particular theorys of Balance of power and alliance forming..

This qualitative study treats the construction and maintenance of balance between work and private life and how flexibility in the workplace is perceived. The study was conducted using semi-structured interviews and these have been conducted in five large companies around Gothenburg. The analysis and results are based on the phenomenographic method approach and the final results were four themes: Balance, Flexibility, Combining family and work and lifelong learning with related subcategories. The result shows that the construction and maintenance of balance between work and personal life is something that is tied to the indi-viduals and the current situation in life. Two of the most common strategies to maintain a dis-tinction proved to be planning as well as other activities, in order to move the focus away from the work.

The object of this master thesis is to question why the sheet music heldby libraries is not used more than it is. I have mainly studied the inc idenceof any cooperation between the music schools and libraries,whether there has been consultation on the purchase of sheet musicand whether the music schools borrowed sheet music from the libraries.For the thesis qualitative methods were used in the form of interviewswith ten leaders in music or cultural schools in Sweden. The mainstudy has been focused on the library and music school in Vänersborg.To compare my results and draw conclusions I have used the work ofSanna Taljas: Music, Culture and the Library: an analysis of Discourses.The result of the study showed that there is very little cooperation betweenthe library section for music and the music school. The greatestinterest for cooperation appears to come from the library personnel.Both the library and the music school personnel claim insufficient timeand money for their lack of cooperation..

Abstract"The Care of Work" is a study whose background comes from the problems surrounding work-life balance and equality that permeates social debates today. The problematic work-life-balance and gender equality are just as relevant today as they were 35 years ago. The aim of the study was to investigate whether or not men and women have a satisfactory work-life balance and if the organization they work for is doing something to make their life puzzles function. Last, but not least, the purpose is to see if gender equality is in the interest of the individual or the state.The study is based on work-life balance, gender equality and gender as the theoretical frames of reference. Eight respondents, four men and four women, from established IT companies were interviewed.

AimThe specific questions in the theoretic part were:What is contained in the terms "balance and balance skill" and how can this skill be measured?The specific questions in the empirical part were:How does balance skill in different age categories of children correlate with biological and physiological parameters such as age, gender, body height, weight and level of physical activity?MethodsLiterature search based on books and scientific papers related to the questions posed above. Selection was made at libraries and on?line through "Pubmed". Specific search words were used.

AimThe specific questions in the theoretic part were:What is contained in the terms "balance and balance skill" and how can this skill be measured?The specific questions in the empirical part were:How does balance skill in different age categories of children correlate with biological and physiological parameters such as age, gender, body height, weight and level of physical activity?MethodsLiterature search based on books and scientific papers related to the questions posed above. Selection was made at libraries and on?line through "Pubmed". Specific search words were used.