Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

To integrate environmental concerns into non-environmental policy making has become an important policy objective within the European Union. This essay investigates policy instruments in use to achieve environmental policy integration in the EU's transport sector respectively fisheries sector. The point of departure is a theoretical discussion about governance and the use of different policy instruments for environmental management at the EU-level. The focal point is the argumentation that regulatory policy instruments alone cannot achieve environmental policy integration satisfactory. By using Jordan et al's classification of so called "new" environmental policy instruments (market-based instruments, voluntary agreements and ecolabels) as complements to regulatory measures, the essay investigates whether the first-mentioned are used within the two sectors.

Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

Background: Companies often invest in foreign subsidiaries and that gives rise to translation exposure. Translation exposure arises with the consolidation of the foreign subsidiary and depends on the rate of exchange that are used for translation of the foreign subsidiary. In time several different methods of translation and recommendations has been developed. Companies listed on OM Stockholmsbörsen shall follow RR8. According to RR8 a classification of foreign subsidiaries as indipendent or integral to the parent company determines which method of translation that should be used.

This essay aims to analyse the Markets in Financial Instruments Directive, formally called MiFID, andwhether it improves the situation of the investor, the customer, on the market for securities. MiFID isa directive from the European Union and was implemented by the member states in 2007. Besideshaving the objective to harmonise the European financial market, the directive aims to increasecompetition and efficiency among the markets in the member states.After our initial reasearch in the area we choosed to do a textual analysis and divide the content ofMiFID into three main areas: trading venues, transparency and investor protection. These areas aresubsequently analysed in relation to the investor?s situation on the market for financial securities andthe overall question at issue is whether MiFID improves the situation of the investor.

The aim of this paper is to examine how The Swedish Library Classification System, also known as the ?SAB-system?, has classified popular music. The investigation is limited to the classification category of ?Yx Jazz, Rock and Popular Music? within the SAB-system. The development of this category is studied.

The aim of this thesis is to mediate to the reader an image of Chinese classification systems and in what way the methods of classification have progressed during time. The tradition of classification in China is very old and dates back more than two thousand years, but it wasnt until the downfall of the dynastic era in the beginning of the 20th century, that Chinese libraries and methods of classification were modernized. This thesis also identifies the development of Chinese librarianship which is of old age since Chinese literature stretches three thousand years back. The main question is in what way the values of three different philosophies are reflected in five classification systems compiled between 1953-1975. The three philosophies are Daoism, Confucianism and Maoism/Mao Zedong Thought.

This thesis aims to investigate SAAB AB´s possibilities to use synthetic instruments in their test systems. The reason for this is reducing costs and the risk of obsolescence which is common when test systems operate for several decades.The market around synthetic instruments has been explored in the search for suitable hardware and software. Software has been developed in LabVIEW and synthetic instruments have been created with the help of IVI-drivers. The hardware consisted of PXI-instruments (Waveform generator and Digitizer), connected to a computer using a fiber optic link and PXI-chassi. The created instruments was then compared to common instruments used today, and the comparison turned out well.

The survey describes a number of risks that Swedish farming companies are exposed to. The risk areas covered by the survey are currency risks, price risks and financial risks. The survey further describes why these risks have a great impact on the future development of the farming companies. The survey highlights the interrelation between the risks and the measures which can be used to minimize the risks, so-called financial instruments. The aim of the survey is to put focus on above mentioned risks and describe how these risks can be reduced to prevent the Swedish farming industry from stagnating in the future. The survey is a secondary survey whereby existing knowledge about risks and risk management is applied to farming companies. The written information on price risks and hedging is primarily derived from foreign sources.

On Nasdaq OMX Nordic Stockholm there has been a large increase in issues of preferred stocks since the financial crisis 2008. Aiming to explain whether preferred stocks have most of their characteristics relating to debt or equity, we answer four sub questions. Do all preferred stocks share the same features, or do they differ from each other? Our population is similar in characteristics, except for the preferred stock of Swedbank which is convertible and deviates when it comes to participation in dividends - instead of convertible the others are limited and redeemable. Further, the second sub question treats preferred stock in relation to the common stock quantitatively, in market data.

During the last decades major changes has occurred at the financial markets, meaning an increasing supply and a greater variation of financial instruments. The saving habits of the Swedish people have gone from traditional bank deposits to investments in equities, funds and bonds. All this together with the great rise in the stock market at the late 90?s has brought words like risk and return up-to-date, and is the background to the development of a new law concerning financial advising which come into force the 1th of July 2004. The contents of the thesis can be described as three bricks, representing the survey questions.

This thesis deals with classification of the subject field history of medicine. The two classification systems SAB and NLM are compared in order to find out which one is the most adequate to organize a small collection of history of medicine. SAB and NLM are the two most commonly used classification systems in medical libraries in Sweden today. NLM classification system specializes in medicine and SAB is a universal classification system. Our purpose with this study is to find out the pros and cons of each system, whether the systems treat the subject history of medicine in a satisfactory way and what kind of classification system that is better for this assignment, a specific one or a general one.

This master thesis deals with classifications schemes in multicultural societies. The aim is to investigate how well the Swedish classification scheme SAB has been adapted to the multicultural society of today. I have done a comparative analysis between the SAB and the UDC to see if an international classification scheme would have better possibilities to represent a multicultural society. I have asked some institutions that have a large collection of documents dealing with minority cultures how they experienced the SAB. I have also read literature about classification theories and compared universal enumerative, facetted and special classification schemes to see if the possibilities to classify documents on, or related to minorities differed from each other.

Aim: Through the review of scientific articles, this study aimed to identify which oral health-related quality of life instruments that have been used in studies to measure the oral health-related quality of life in older individuals and the application of such instruments.Method: The study is based on a systematic literature review, where 14 articles have been chosen and evaluated against a checklist. Result: The oral health-related quality of life instruments that have been used on individuals, 65 years and older, are OHIP-49, OHIP-14, OHIP-20 or OHIP-EDENT, GOHAI and OIDP. The instruments are used to examine factors associated with the oral health-related quality of life. Significant associations have been identified, among other things, between the number of teeth in static occlusion, dry mouth and the quality of the dentures, and oral health-related quality of life. Social and cultural associations have also been revealed.Conclusions: Today there exist several well functioning instruments that are used for research purposes.

This is a study of Prehistoric musical instruments from Scandinavia and the different meanings they could have had in the Prehistoric society. I have described the different types of possible music instruments and the different categories that they belong to. I have also written about their different functions that could have been for example ritual artefacts, shamanic tools or useful instruments in hunting. Two case studies are also presented in the essay, the Falköpingsflute and the Balkåkradrum..