This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Syfte: Syftet med studien är att analysera och beskriva hur ett företag kan arbeta med varumärkesutvidgning samt identifiera framgångsfaktorer, motgångar och bakomliggande orsaker som kan förekomma vid en varumärkesutvidgning.Metod: Vår studie utgår främst från den kvalitativa metoden. Inledningsvis presenteras ett ramverk för lämplig teori för att vidare kompletteras med intervjuer. Den empiriska delen består av kvalitativa intervjuer med företagen King Salming AB, Salming Sport, Peak Performance, Björn Borg och L`Homme Rouge. Slutsats: Vi har funnit stöd i, att teorin som avser varumärkesutvidgning kan användas i verkligheten. Samtliga bolag följer en varumärkesstrategi där kärnvärden och territorium utgör basen för en varumärkesutvidgning. I de fall där varumärkesutvidgningen inte fungerat som tänkt är det också avståndet till kärnvärdet och territoriet, som är ett av det återkommande problemet.

Jag ska i denna uppsats redogöra för och diskutera kritik emot George Dickies institutionella konstteori, såsom den framställs i the Art Circle (1984) och framåt, senast i Art and Value (2001). Det vill säga vad som brukar kallas för Dickies senare institutionella konstteori. Jag kommer att begränsa mig till denna senare variant av teorin då det är den enda teori som Dickie fortfarande vill försvara och då den av de allra flesta anses vara den bästa och mest utvecklade versionen av den institutionella teorin. Att jag väljer att diskutera en teori som kan tyckas gammal (om än kanske inte i jämförelse med många andra teorier som fortfarande diskuteras), föråldrad och hårt kritiserad beror för det första på att Dickie (2001) fortfarande håller fast vid den och försöker försvara den. För det andra på att många senare teorier om vad konst är på ett eller annat sätt är inspirerade av eller påverkade av Dickies teori, och det tycks därför som om den fortfarande borde ha vissa styrkor (om än också svagheter).

Modern forest owners are very familiar with forest management and forest economics. Therefore they have high demands for quality in forest operations. Guarantee of quality in the shape of self-checking activities is an important tool to guarantee a well managed forestry operation. To meet the forest owners? demands on guarantee of quality and the entrepreneurs wish of an easy method for self-checking, the forest owners association, Södra skogsägarna, has developed a new method for thinning inventory. The purpose of this study is to evaluate the method that is used for self-checking and to find ways to develop and improve of the method. The data has been collected by inventory in a number of stands with circle-area survey and with strip survey, which is method that is used for self-checking. The results show that the strip survey does not diverge more than ±10 % in measuring values of basal area, number of stems, roads share, thinning quotient, outtake of basal area and total volume compared to circle-area survey.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.

In this essay, I interview six users from the website darkside.se, which is an internet community for BDSM practitioners. I?m using Judith Butlers theorys about performativity and heteronormativity, Gayle Rubins model the charmed circle; of which sexualities is regarded as approved and which is not, and Fanny Ambjörnssons explenation of queer theory. With the interviews as my material, I investigate how sex and gender is produced and used in BDSM and at Darkside. I discuss trans, heteronormativity, sexism and hierarchies of power related to sex and gender, in BDSM and at Darkside.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

In this essay, I interview six users from the website darkside.se, which is an internet community for BDSM practitioners. I?m using Judith Butlers theorys about performativity and heteronormativity, Gayle Rubins model the charmed circle; of which sexualities is regarded as approved and which is not, and Fanny Ambjörnssons explenation of queer theory. With the interviews as my material, I investigate how sex and gender is produced and used in BDSM and at Darkside. I discuss trans, heteronormativity, sexism and hierarchies of power related to sex and gender, in BDSM and at Darkside.

The purpose of this work is to examine how ecotourism exists in Sweden. In order to answer this, the essay has been based on a qualitative method, which means that the authors have mainly used depth interviews for information gathering. Some of the empirical work is also done using the qualitative method, by gathering statistics, figures and scientific articles. The essay is divided into various chapters to give the essay a clear structure and for the convenience of the reader. The part that have been of most use and support for authors is the depth interviews with the interviewees.

The aim of this essay is to examine what happens when Veronica Roths Divergent-trilogy is read with a lutheran theological pre-understanding. Using reader-response theory and lutheran theology written for and in a post-modern context, three lutheran figures of thought are presented as one way of understanding the trilogy. The conclusion is that it is possible to reveal lutheran ideas concerning justification, guilt, forgiveness, mercy and self-sacrificing love in the Divergent-story. .

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

The study analyses the planning of the Edsvik Konsthall in Sollentuna and the first 14 years after the opening 1996 until late 2010. The study focused on the cultural discourses that have influenced the Edsvik as result of the choice of managers, the public figures and actions taken by different actors around the art gallery.The influence by different actors is analyzed in the art field terminology defined by Pierre Bourdieu.I have demonstrated how the head of Edsvik Konsthall, because of different social capital and habitus, raised different types of conflicts on the local art field.  .

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

The purpose of this thesis is to increase the understanding of why convertible bonds are a relatively uncommon financing method in Sweden. The aim is to find the explanatory factors for this situation. The analysis is based on interviews conducted from three perspectives; the investor?s, the adviser?s and the issuer?s. The main finding is that the Swedish financial market has characteristics that inhibit the development of a convertible bond market in Sweden, leading to the fact that most convertible bonds are issued under special circumstances.