En ökad konvergering av världens ekonomiska marknader har skapat ett behov av internationellt standardiserade redovisningsregler. Sedan 1973 har ett organiserat arbete med att ta fram och implementera ett sådant regelsystem utförts av International Reporting Standards Committe (IASC) och sedan 2001 av International Reporting Standards Committee (IASB). Detta arbete har intensifierats i takt med en ökad globaliseringsprocess.Den första januari 2005 infördes detta regelsystem i EU, och därmed även i Sverige. För företag i Sverige förändrades i och med detta bland annat de regler vilka behandlar värdering och redovisning av goodwill.Standardens hanteringen av goodwill har kritiserats från flera håll. Dessutom har IASBs arbete med att utveckla och implementera dessa standarder rörande goodwill kritiserats.

Work, especially that in complex, dynamic workplaces, often requires subtle, local judgment with regard to timing of subtasks, relevance, importance, prioritization and so forth. Still, people in Nuclear Industry seem to think safety results from people just following procedures. In the wake of failure it can be tempting to introduce new procedures and an even stricter "rule following culture". None, or at least very little, attention is given to tacit knowledge and individual skills. I am aiming to highlight the inadequacy of putting too much trust in formalization and that reporting and trending of events will contribute to increased learning, an increased nuclear safety and an efficient operational experience.

The main purpose of recruiting is to find a job candidate who meets the demands of formal and informal competence at the same time as the candidate should be seen as the right person to the right place. Several job advertisements in the areas of finance and administration has at least two years of work experience as a demand before individuals can be seen as an appropriate job-candidate, hence it becomes a sort of ?catch-22? for graduates with no prior work experience. The purpose of this study is to create a better understanding for recruiters? approach and attitude to hiring individuals who only have a university degree.

Miljö- och hållbarhetsredovisning har blivit en viktig del för företag att använda i syfte att legitimera sin verksamhet. Inom miljö- och hållbarhetsredovisning finns ett ramverk som är upprättat av Global Reporting Initiative. Detta ramverk är idag det mest fullständiga och används av företag som vill förmedla sin miljö- och hållbarhetsinformation på ett seriöst sätt. Idag finns inga krav i form av lagstiftning för företag att använda något ramverk för miljö- och hållbarhetsrapportering. Detta medför att företag fritt kan välja om de vill följa något ramverk eller inte.

This is a thesis project in the field of information technology which begins by evaluating existing food price comparison systems and subsequently aims to design an improved, web based system for said purpose. The system features interfaces for price reporting, price comparisons as well as various search and review functions. The objective is to create a system able to compete with existing price comparison systems, which requires careful selection of products that can be found in all foodstores that also represent different households; a user-friendly price reporting and price comparison interface and an efficient tool for ensuring the validity of reported prices.The designed system features a more accurate formula for calculating average prices in events where the real price is missing; a more reliable security mechanism forv alidation of reported prices and a more comprehensible interface for viewing price reports, reporting prices, reviewing stores and products in comparison with existing systems. The system does, however, suffer from some optimization issues primarily in the form of inefficient database modeling; SQL queries and JavaScript code although testing has shown that these shortcomings do not hamper overall performance to such a degree that usability is compromised. Further usability testing performed on the system with five test subjects shows that a high level of overall user-friendliness has been achieved even though some special features, such as the detailed report containing price information per product for each store need to be improved.It is not possible to say at this time whether or not the designed system will be able to compete with existing ones or if the very concept of food price comparisons per se is viable in terms of profitability and marketability.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

1. Reaction on burial depth and nitrogen availability and placement in competition with a crop In this trial it was investigated how couch grass (Elymus repens) changes its ability to compete in stands of wheat and barley with different burial depth and different amounts and placement of nitrogen. More knowledge in this area can be valuable in the attempt to decrease the use of herbicides and still keep the weeds under control. The trial was carried out in the summer of 2004 as an outdoor pot experiment. The pots contained 15 litres of soil with a surface of 0,06 m2.

In autumn 2010, the Division of Civil Engineering at the Swedish building contractorPEAB made a campaign to increase the number of reported incidents. Informationwas sent to the branch manager who was responsible to enlighten the employees onthe establishment. The goal of PEAB Division of Civil Engineering is to have at least 10reported incidents per accident that generate more than 8 hours absence. Therefore,it is important that the employees understand how the report system for incidentsworks. The number of reported incidents differs between regions.

We are always surrounded by space, not just only in a room with four walls, but also when we are outdoors.Constantly we move in a flow of space that changes whenever we move. Unaware we are affectedby this threedimensional surrounding of ours, and it reacts with our perception. Many times, we chooseto translate it into something two-dimensional, for example when we take a photo, recording a movie orframing a view with a window. It helps us to catch a moment, a piece of reality and restore it in our ownway. In this project I?ve chosen to explore this process, to interpret and create my own theories about thistranslation from space to a two-dimensional surface.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

Background: Goodwill has always been frequently discussed and a lot of scientific research has been done regarding factors that affect companies? impairment of goodwill. Previous research has concluded that companies reporting low results are more prone to do impairments of goodwill than companies reporting better results which possibly can be seen as a form of earnings management.Purpose: The purpose of this essay is to examine if goodwill impairments occur to a greater extent among Swedish listed companies when the companies are reporting lower earnings. A subsidiary purpose is to see if there has been an improvement since 2008 regarding the size of reported goodwill in comparison to equity in the years 2009-2011. And to analyze the development of the companies goodwill impairments in relation to reported goodwill.Methodology: Three quantitative studies have been performed for the years 2009-2011 where all the listed companies on NASDAQ OMX Stockholm have been included.

Sustainability reports are drawn up for the company's stakeholders and declare the company?s corporate social responsibility. Consumers are one of the companies' most important stakeholders for food companies. This study is aimed to describe how consumers perceive sustainability reporting in the food industry and if the application level of the GRI framework has an impact on how consumers perceive sustainability reports. Consumer perception is described in the GRI principles and the basis is the ICA and Coop's sustainability reports, which are two of Sweden's largest food company.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.

The purpose of this essay is to study the two cases ?The hijacking of a bus in Årdal? & ?The double murder in Ljungsbro? from media ethics aspects.  The aim for this study is to clear up if the the Swedish newspapers have reported according to the mediaethic rules and to see if there is any differences between the newspapers reporting. The following theories has been used to reach the objective: the journalism task, news values, the liberty of press and speach, media ethical rules and discursive discrimination. The study has used a critical discourse method formed by Teun a. van Dijk to analyse the material, mainly through macro- and microstructures.