In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

This thesis aims to study brand change, which can be of interest since a brand during its lifetime can be expected to meet a lifecycle consisting of five phases; innovation, introduction, growth, maturity and recession. In order to avoid the recession phase and the sales decline that follows there is a need for a change of the brand.In order to study brand change, theoretical framework is compared to two real world cases that have gone through an active change.The conceptions of positioning, repositioning and revitalization are clarified. Positioning deals with how brands are located in customer?s minds as well as on the real market. Repositioning implies a change of the current position and is also often a move towards a new market segment.

Changes in the environment are affecting the world market, and pressures from several stakeholders? are forcing different enterprises to adjust to the current situation. Farmers? difficult working conditions and environmental impacts of the conventional cotton production in India have been highlighted. The small-scale production that is characterising India?s cotton farmers implies an insufficient competition power.

Global climate change is one of the greatest challenges in our history. As the average temperature is rising due to anthropogenic emissions, impacts such as floods, droughts and hurricanes, affect the lives of millions of people. Though the least developed countries are least responsible for emissions, they are the worst affected. This thesis focuses on environmental justice in the adaptation discourse. By outlining the adaptation discourse from the United Framework Convention on Climate Change principles, to the Marrakesh Accords, via the Kyotoprotocol my ambition is to analyse how environmental justice has been interpreted in relation to the adaptation discourse.

The focus of this essay is to investigate if there lies a difference between graffiti art that is placed in the public spaces and graffiti art that is sited in an institutional art setting; in this essay exemplified in a gallery space. My thesis is that graffiti art derives a great deal of its meaning and substance from its situation consequently making a change of cultural context also a change of connotation and understanding of the graffiti art itself.  Meaning that graffiti art situated in a communal space is different from graffiti art situated in the gallery space. They share aesthetic expression but their connotations differ; i.e. one being illegal and the other permissible making their meanings dissimilar. I have used a comparison between site-specific art and graffiti art to further strengthen my thesis concerning the importance of understanding how a change of context critically changes the substance of graffiti art..

This report is about changes in an organization. Changes is something that every organization sooner or later is bound to do. In many cases the changes leads to problems and conflicts. I have chosen to study one change process in the home help service of the municipality of Bollnäs. The change process I have chosen to study is about changes in the day-to-day work for the employees at the home help service.

The main purpose of this essay is to through theories about internal communication, channels to communicate through and change management study how these can be related to the processes at the Swedish Consumer Agency due to its future relocation. The main question within this essay is therefore:- How has the internal communication and the change management at the Swedish Consumer Agency developed in comparison with the prescribed theories?This essay is divided into three different parts (ideal, reality, ideal/reality) which can be derived to the essays theory, result and analysis chapters. The theories are the ideal while the result describes the internal communication and the change management during the process (the reality). In the analysis chapter, the ideal and the reality are compared to distinguish how the reality has been working in comparison to the ideal.The internal communication has mainly been distinguished through the authority?s intranet and the information communicated has comparatively been fast, open, objective and reliable.

This is a chronological comparative study about opinions expressed in the Church of Sweden when the parishes want to change the inside of a church building. Certain concepts in the study are church, holy and holiness.Architecture plays an important role in the design of a church building. Some traditionaltheological terms that should be considered essential are Via sacra, Domus Dei, DomusEcclesiae. My focus is churches from the 19th century. Today the buildings change in a lotof ways; theologically, practically, economically etc.During the 20th century the churches have got a lot of new objects to use in the services andin the church building.

The interest in small-scale electricity in Sweden has increased strongly in recent years. The interest is noticeable both among politicians to increase the share of renewables in the energy mix, and among electricity consumers to partially replace purchased electricity with self-produced. This has resulted in a significant increase of electricity production in low voltage grids in recent years, and the trend appears to continue in the coming years. The majority of the new production plants are solar cells, followed by wind turbines, and it is also in these the greatest efforts are made in this paper.Distributed generation is often seen as something positive since it will contribute to reduced transmission losses and reduced voltage drop in the networks, and that it increases the share of electricity from renewable sources. In cases where the grids are not strong enough, or in other ways not adapted to manage the installed production, power quality may be adversely affected.

The purpose of this thesis was to analyse, model and finally generate dynamic vehicular motions in a train. The objective with the analysis was to find important motions for a realistic train experience. The motions from the analysis were then weighted against possibilities for generation in a motion platform.A dynamic motion model was created to model the selected motions. The model was implemented in a simulation environment, more specifically MATLAB/Simulink. The simulation environment was used to simulate the model and to generate outputs to control a motion platform.

Inertia is often described as an unavoidable state that organisations reach when they grow to a certain size. Theorists present a number of different phenomenons, which together create the foundation for inertia. This study deals with the apparent resistance that appears among the large Nordic betting companies with regards to establishment on the electronic sports (eSports) market. The analysis is based on how the old phenomenon inertia takes place in young and seemingly flexible industries. This area has received limited coverage in current theory on inertia.

Småföretag har stor betydelse för det svenska näringslivet och många av dessa företag är familjeföretag. En av familjeföretags största utmaningar är planering inför generationsskifte. Många företagare drar sig dock för att planera, eftersom överlåtaren måste ge upp sin makt och kontroll över företaget och därmed kan känna att han/hon ger upp sin identitet. Syftet med examensarbetet var att, med hjälp av ett praktiskt exempel, förklara planeringsprocessen inför ett familjeföretags generationsskifte, samt att ge rekommendationer för vad företag bör tänka på inför generationsskifte. En fallstudie med personliga intervjuer och en telefonintervju valdes som datainsamlingsmetod och till studieobjekt valdes ett familjeföretag som varit med om två generationsskiften.

There is much literature covering strategic change under different circumstances but very little concerning how companies act strategically under sudden and radical changes to market conditions. Based on three different events (the terrorist attack in the USA September 11th 2001, the Tjernobyl accident April 26th 1986 and the Islamic revolution in Iran 1979) with such radical changes as a result we chose three companies that were affected (SAS, Asea Atom and Atlas Copco). The result of the events that were studied in this thesis is extremely unusual to their character. The events themselves were sudden and of a temporary nature but the results were long term changes of market conditions. Through personal interviews the authors have tried to establish how the companies have perceived the events and how the top management has strategically handled the situation.

Following an increase in hostile foreign activity. The discussion regarding Sweden?s defense force´s ability to perform its task has come to a new heading. With the end of the cold war as a major revolution in matters of international security, a major overhaul has taken place to transform the static total defense plan of the nation to a less rigid operational system.Following an analysis of the budgets total amount from the governments of 2002 until 2015 it is clear that while the amount of resources has never directly been lowered, it has shrunk in relation to the countries total GDP. The possible futures for the defense of Sweden bring three possibilities forward in correlation three unique perspectives on military and political policy.Out of the three possibilities the focus on military strength as a political resource seems to be garnering the most support with the latest incursions made my foreign submersibles and the ever growing presence of 5th generation of warfare.

Change is inevitable when software is built and deployed. It?s not particularly problematic to manage change if there is just one system. But in a large global IT organization, with several systems and people who develop, problems may arise. If organizations don?t control change, change will control the organization.