Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

This thesis seeks to investigate how an agreed written form requirement is met in an electronic environment. Swedish Contract law is applied since Sweden lack specific regulation for electronically closed agreements. Since contractual freedom prevails in Swedish law, it is up to the parties themselves to decide if the formal requirements to be applied.In order to assess whether the written requirement is fulfilled in the electronic environment, a purpose-oriented analysis should be made. When the purpose of why a written form requirement applies has been clarified, the analysis continues to assess whether the objective can be achieved with the modern form of communication. The method is called functional equivalence and means that when an electronic media fulfill the same functions as the paper medium so will the electronic medium as a starting point to give the same legal effect as if it were the case of a written paper document.

Uppsatsens syfte är att undersöka i vilken utsträckning bankerna arbetar med de styrverktyg som kan användas under kredituppföljning av små företag, samt hur användningen av dessa påverkas av bankens relation med företaget. Detta görs genom att beskriva bankernas arbetssätt under kredituppföljningen, undersöka i vilken utsträckning styrverktygen används samt kontrollera om det finns några samband mellan relationen och styrverktygens användning. Den frågeställning som valdes var: I vilken utsträckning arbetar de svenska bankerna med styrverktygen under kredituppföljningen av små företag? Studiens problemformulering besvaras genom en kvantitativ metod och empirin har samlats in genom enkäter som besvarats av respondenter på Swedbank, Nordea, SEB, Handelsbanken och Danske Bank. De slutsatser som framkom var att svenska banker följer upp sina krediter till små företag minst en gång per år men att det sker oftare för vissa typer av företag.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

Problem: Hur tillfredställda är bankkunder med sin banks tillgänglighet? Vilka kundsegment efterfrågar utökad service och hur lönsamma är de?Syfte: Genom vår studie av bankernas olika kundsegment och med dessas innehavande ekonomiska engagemang i banken, avser vi att belysa kundernas attityder och uppfattningar kring bankernas utökade tillgänglighet, och vad de efterfrågar i sitt möte med banken.Teori I vår teoretiska referensram behandlar vi främst fem olika teoriområden; försäljningsarbetets utveckling, positionering, banktjänster, service, relationsmarknadsföring samt gruppsegmentering.Metod: Vi har använt oss av en kvantitativ undersökningsmetod för vår studie. Vår undersökning omfattas av 103 svarande respondenter med en genomförd enkät.Resultat: Banktillgängligheten överlag är en mycket viktig servicefaktor. Studiens respondenter är nöjda med tillgängligheten, samtidigt som efterfrågan mot en utökad tillgänglighet är mycket låg. Vidare visar vår studie att de kunder som har ett stort ekonomiskt engagemang också är de kunder med högst lönsamhet.

Cannibalism can have major influence on fish population dynamics. A prerequisite for cannibalism is that the cannibal and the potential victim meet, and besides density effects, the encounter rate between cannibals and their victims is therefore also largely dependent on habitat use and habitat heterogeneity. In this study I quantified and compared the potential for cannibalism in stream-dwelling European grayling populations in three rivers in Jämtland by means of habitat classifications. I also analyzed population dynamic consequences of varying the potential for cannibalism in terms of intensity, using a physiological structured population model. Findings based on habitat characteristics were that the potential for cannibalism is in general not favourable in these types of streams.

The process of drug discovery is very slow and expensive. There is a need for reliable in silico methods; however the performance of these methods differs.This work presents a targeted study on how the drug discovery methods used in OpenEye?s tools ROCS, EON and FRED perform on targets with small ligands. It was examined if 12 compounds (markers) somewhat similar to AMP could be detected by ROCS in a random data set comprised of 1000 compounds. It was also examined if EON could find any electrostatic similarities between the queries and the markers.

Bakgrund och problem: Kundlönsamhetsanalyser har sedan en längre tid utförts inombankbranschen (Söderlund, 1997). Banker rankar själva kundlönsamhet som en ytterst viktig faktor försin fortlevnad (Hart & Smith, 1998). Trots att kundlönsamhet har varit känt som begrepp sedan enlängre tid tillbaka och att användningen av kundlönsamhetsanalyser är utbredd, finns det endast enbegränsad mängd empirisk forskning kring hur praktiskt arbete bedrivs inom området (Cäker, 2000).Vi har därför funnit det vara intressant att utföra en empirisk studie om hur styrning sker för att uppnåkundlönsamhet på den svenska bankmarknaden, eftersom det är uppenbart att det finns motiv för attarbeta med detta område.Syfte: Studien syftar till att ge en bred bild av hur styrning för att uppnå kundlönsamhet sker på densvenska bankmarknaden. En rättvisande och bred bild skapas genom att kartlägga och analysera bådestorbanker och nischbanker i studien, eftersom den svenska bankmarknaden inbegriper båda dessabankkategorier. Fokus i studien ligger på storbankerna och studiens tyngdpunkt läggs i dengeneralisering som ämnas göras av storbankernas styrning.

This paper examines the opportunities and challenges of integrating conservation practice and the circular economy into practical planning processes. In recent years, the discussion of circular economy and its relevance in the sustainability debate has intensified. According to the Swedish Environmental Protection Agency, the transition to a circular economy is crucial to achieving the national and international environmental and climate goals as well as the global goals in Agenda 2030. Parallel to this, there is a long established heritage discourse that emphasizes the importance of preserving buildings and cultural environments as part of our cultural heritage. These two discourses have common goals, but they differ in how they present their respective arguments.

Problem: Trots att betalkort funnits länge i samhället, så används idag kontanter fortfarande i stor utsträckning. Handhavandet av kontanter innebär höga kostnader, dels på grund av extraarbetet det innebär för butiker att räkna pengar varje dag, dels för bankpersonal som ska sköta insättningar och uttag och dels för kostnader till vaktbolag som sköter penningtransporter. Om man vet varför kontanter fortfarande används till så stor utsträckning och till vad, så kan man rikta in sina insatser på var man ska öka betalkortsanvändningen. Avgränsningar: Fokus i denna uppsats är på samtliga svenska konsumenter som har rättighet att få ha betalkort från en bank. Syfte: Syftet med denna uppsats är att undersöka om produktegenskaper såsom pris och kvalité påverkar valet om att betala med kort eller kontant.

My objective with the work, Travel Sketches, is to develop an approach to sketching as a landscape architect in connection with the field trip. Previous experiences and reference places are vital parts during the creation of new design proposals. It is by visiting and experiencing places that valuable knowledge is acquired. By sketching on site, with for example a pen and paper, a bank of reference objects will be established as well as an understanding of their practical success. Experiences and sketching are the basic tools of an architect.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The purpose of the project has been to work out recommendations that reduce the energy-related costs and environmental impact of HPW Fresh & Dry Ltd., a fruit drying factory in Ghana. The factory produces electricity with diesel and biogas but also purchases electricity from the national electricity company. Heat for the drying process is produced from biogas, kerosene and solar panels. In the project the energy system was analyzed by measuring production and consumption of heat and electricity. The project results show that the factory can become self-sufficient on heat if the available energy is used more efficient. The production units for both electricity and heat have low efficiencies.

AbstractSweden has had a long tradition of freedom of the press and freedom of speech. Today the judicial area is regulated by the constitution of the press and the constitution of speech. The purpose of the two constitutions is to secure the right for every Swedish citizen to express their thoughts, opinions and feelings.The constitutions are designed to regulate the techniques with which the information is distributed and not to regulate the information in itself. This fact has caused a debate to arise on the subject whether the constitutions are still suitable to regulate the judicial area when the technical development causes the constitutions to get out of date and in need of constant updating. As a rule the usage of social media is not regulated by the constitution of speech the information distributed through these webpages can be included by the protection given by the constitution but very few of these webpages fulfill the criteria?s demanded by the constitution.The purpose of this essay is to ask the question whether the constitution of speech should be reformed to better regulate the technical development in the future.

This study has an integration policy direction as it focuses on the qualification for the new arrivals to quickly establish themselves in the labor market, and how the government's interventions, which in this case is the establishment reform, have affected municipalities and what its role is in this context. The purpose of the establishment reform is to faster the new arrivals integration in to the labor market. The aim of this study is to analyze the interaction factors that is affecting the integration of new arrivals into the labor market by study the professionals opinions on the interplay between involved organizations in two municipalities before and after the establishment reform. Studies have shown that the establishment reform has not achieved its goal and the purpose is to analyze the aspects behind this problem. The results of the study were analyzed with help of the interaction theory and the new institutional theory which is a part of the organization theory. An important aspect in the results of our study is the deficiency with the interaction between the participating organizations that obstruct the new arrivals path to becoming self-contained. In order to identify the problem, the study focuses on the co-operation among two communities in Sweden with the new arrivals way into the labor market.