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.

Today the school is a given place for preventing social problems. The school struggles continuously to live up to the expectations of balancing preventive social work with pedagogy in a satisfactory way.The purpose of this essay is to get a picture of priorities of social work in school. I want to know what it is that affects and controls the principal's decision about what kind of social project they will accept and be a part of.This essay shows that only one of the eleven principals interviewed apply projects based on evidence when they decide about participation in a social project. Instead, the decisions are based on references from other schools. The reason why the principals do not base their judgement on projects which are based on evidence is because they consider the search for results too time consuming.When there is no requirement that a certain part of the social work in a school must be based on evidence, it leads to the children taking part in different social projects which we can not guarantee are good for them.One solution can be to guide the principals through a national social teachingplan, which can assure that social work based on evidence are being applied in the municipality schools as well as the independent schools..

GIS on the Internet is a rather new phenomenon, which has evolved from the need ofdistributed geographical data. It is also a powerful tool for presenting information on theInternet. This master thesis aim to create a web based GIS application with information onlime spreading and the situation concerning acidification in the county of Kronoberg, Sweden.The web based GIS application will be used by the county administrations in Kronoberg toinform the public and the municipal authorities of current counteracting acidification activity.This report includes documentation on acidifying processes and liming activities, which arepublicised together with the web based GIS application. The web based GIS application wascreated with ArcIMS, a new program in the ESRI family of GIS programs. The programincludes a guided structure, to development of everything from a map to a complete GISapplication, including mapservice and websites.

In this paper, a navigation support approach for speech-only interaction based on auditory icons for room-based designs is presented, i.e. naturally occurring sounds that have a natural mapping to the system's underlying design metaphor. In contrast to many recent investigations that have focused on multi-modal or augmented reality systems, this paper concerns a unimodal speech and sound-only system. An auditory icon based prototype system for buildings maintenance support using a room-based metaphor was developed. The design was evaluated in a comparison with earcons and no-sound designs.

An increasingly globalized market is leading to hard competition among manufacturing companies, which means that they are forced to become more customer focused to survive in the market. A Customer Relationship Management system is a system that will be of assistance to help companies succeed in building long term relationships with their customers. Best of Breed and ERP-based are two types of CRM systems. The study has focused on analyzing and examine the need for CRM systems at manufacturing companies. Our question formulation has been:? What need do businesses want to satisfy with a Best of Breed-based and ERP-based CRM system?? Are there any differences in the use of Best of Breed-based and ERP-based CRM system?In this study, we have chosen to carry out interviews and quantitative surveys with manufacturing companies to get their view of CRM-systems.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This paper aim to present a model for evaluating what we choose to call HTML-frameworks, a framework that contains a set of CSS layouts and occasionally JavaScript support, based on the characteristics of the software quality standard ISO/IEC 9126-1. The methods used to produce this model is based on a field study that involved making a web portal with the help of a HTML-framework, some relevant literature and an analysis of the framework based on the characteristics of the ISO/IEC 9126-1 standard. The result was a model based on twelve different characteristics; functionality, web browser compatibility, collaborative skills, user-friendliness, documentation, visuals, graphic layout, performance, activity, professional support, replaceability and license. This model should be viewed upon as a suggestion to what a model for choosing HTML-framework could look like, because we haven?t had the time to test it in a real situation, so further studies are needed, and we believe there could be improvements made in the objectivity of the assessments of the characteristics..

The aim of this study was to examine if performance-based self-esteem, personality (Type A), perceived stress, age and gender predict the value of own or others life-stress (VLS). The aim was also to examine whether the variables were correlated significantly with each other. The investigation was conducted in a town in the mid-south of Sweden. The instrument consisted of two forms where the first measured Type A personality and the second tapped perform-ance-based self-esteem, perceived stress and the level of life-stress. The results showed that the level of life-stress could explain, on the basis of the predictors, performance-based self-esteem, personality (Type A), perceived stress, age and gender.

Detta är ett 10 poängs arbete på C-nivå inom ämnet teknologi. Arbetet är skrivet inom institutionen för landskaps- och trädgårdsteknik på Sveriges lantbruksuniversitet i Alnarp. Syftet med arbetet är att undersöka vilka skador som kan uppkomma på betongdammar när vatten och betong står i kontakt med varandra. Målet med arbetet är att uppmärksamma betong som material vid anläggning av trädgårdsdammar. Arbetet inleds med en litteraturstudie där betong som material beskrivs, dess uppbyggnad och sammansättning av vatten, cement, ballast och tillsatsmedel. Därefter beskrivs de för betong vanligaste skadorna vilka är frostskador, armeringskorrosion (rostsprängning), kemiska angrepp och sulfat angrepp. Därefter genomförs tre intervjuer med personer som projekterar och sköter betongdammar i offentlig miljö för att undersöka deras erfarenhet av betongdammar.

In this essay, I have examined what has been studied and presented in the theory of ICT in schools. I have based my theory on Arne Trageton?s book Att skriva sig till läsning ? IKT i förskoleklass och skola (2005) and theories on children?s reading and writing development.The purpose of this study is to determine how teachers and children experience teaching with Trageton?s ICT-based model Att skriva sig till läsning and whether the model is beneficial for children's first reading and writing.Through qualitative interviews with two pedagogues from the same school and some children from first grade, I have received answers to my two questions:How do pedagogues and children experience ICT-based teaching in the context of children's first reading and writing?How do pedagogues experience the reading and writing development in first- and second-language students when using ICT-based teaching?The results showed that both pedagogues and children were positive about the model in which the computer was used as a writing tool in learning to read and write. The teachers felt that the model was suitable for all children according to their conditions.The children saw the writing as very enjoyable. For the ICT-based teaching to work properly, the technology has great significance.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

The aim of the study has been to investigate physiotherapists? view on a new method of treatment in physiotherapy. In this case we have studied Whole Body Vibration training as an example of a new method of treatment. Semistructured interviews were performed with five physiotherapists. The study was carried out as a qualitative content analysis study.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

n this dissertation a comparison of two evolutionary methods for evolving ANNs for robot control is made. The methods compared are SANE with enforced sub-population and delta-coding, and marker-based encoding. In an attempt to speed up evolution, marker-based encoding is extended with delta-coding. The task selected for comparison is the hunter-prey task. This task requires the robot controller to posess some form of memory as the prey can move out of sensor range.

This project investigated the current market regarding wireless net and the communication between the tools used for diagnostics/maintenance and an embedded system. Based on documentation obtained through interviews a demo system was created based on Bluetooth Low Energy (BLE) communication between an embedded system and an Android device.This report intends to describe the tools and methods used in the design of the demo system and the result of an analysis of the BLE communication.Bluetooth Low Energy is an exciting protocol with wide applicability within the industrial field. This project investigated the communicational possibilities between a Smartphone and a Raspberry Pi and based on the results that emerged the conclusion can be drawn that BLE is a protocol with many beneficial applications within industrial IT..