Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Idag använder sig många textilföretag av långa leverantörskedjor över stora avstånd samtidigtsom företagens omgivning ställer allt högre krav på dem i samband med sociala frågor. Dethar resulterat i ett allt större behov av att kunna kontrollera företagens produktion. På grundav det har uppförandekoder blivit allt vanligare. Uppförandekoder är ett sätt för företagen attförsäkra sig om att deras produkter tillverkas på ett socialt ansvarstagande sätt. Dock finns detflera frågetecken i samband med om uppförandekoder verkligen fyller sitt syfte.Syftet med uppsatsen är att utvärdera hur fyra svenska textilföretag arbetar meduppförandekoder för att minimera de sociala problem som finns i deras leverantörskedjor.

This report describes the procedure in which we accomplished our task, which was to implement a present algorithm. This was made using C++. The algorithm is developed by Sasan Gooran, who is our examiner in this project. The algorithm uses an iterative method to produce the halftoned images. The reason for this project is to speed up the existing program which is made in Matlab.

Med anledning av den debatt som förts i media om svaveldirektivets införande blev vi intresserade av attsammanställa olika instanser syn på direktivet samt hur deras intentioner förhåller sig till varandra. Med detta som utgångspunkt utvidgade vi arbetet till att studera flera typer av styrmedel. I resultatet har vi presenterat en sammanställning av intervjuer vi utfört med svenska politiker, hamnar och befraktare. Vi kom fram till att svaveldirektivet behövs för att åstadkomma en reducering av sjöfartens utsläpp av miljögifter men att direktivet inte kommer kunna uppfyllas av alla fartyg på grund av brist på lågsvavelhaltigt bränsle, stora hinder för LNG drift och tekniska problem med skrubbers. Skatt på marina bränslen och utsläppsrätter för sjöfarten som styrmedel bedömdes inte vara aktuellt inom en överskådlig framtid.

The collection of hazardous waste from the household around Swedish municipalities varies. 1% of the households waste is hazardous waste. It has hazardous features that can give bad consequences for the nature and human health if we don?t collect it and treat it. Therefore the law controls it, the municipalities have responsibility for the household waste.

This report describes a synchronous machine model with magnetic saturation in d-axis, neutralconnection and electrical exciter interface for the transient simulator PSCAD/EMTDC. It hasbeen designed and verified in comparison to the regular machine model in EMTDC.The performance of the model is very good when incorporating a linear as well as a saturatedmagnetising inductance. The dynamic deviation is only thousandths to ten thousandths perunit. By using a cubic interpolation of the saturation curve, the model gives a good representationof the saturation effect. The open source code implementation of the synchronousmachine model gives the possibility to easily adapt the model to specific requirements.The derived model makes it possible to simulate a synchronous machine with its excitationsystems, e.g.

Jag har under detta arbete undersökt hur företaget MAD ELF ART kan arbeta med miljö och sociala aspekter i produktionen. Min uppgift har varit att lokalisera en materialleverantör och producent som kan arbeta med detta på bästa sätt.Under arbetets gång har jag kontaktat flera materialleverantörer och producenter och undersökt hur de jobbar med dessa aspekter. Samtidigt har jag även fördjupat mig i hur man kan ta hänsyn till miljö och sociala aspekter i produktionen, för att undersöka hur vi bäst kan arbeta med det.Vad jag kommit fram till är att materialvalet är det viktigaste och det som skiljer en produkt från att vara en miljöbov och en fara för människor till miljövänlig. Därför har jag i bilagan presenterat en leverantör och producent av materialet 100% silke som är ekologiskt färgad och handvävd. Silke lämnar inget energi-fotavtryck och går att återvinna.

Who has the ownership of a company´s long-term strategy, and who should have it? Is it the board of directors or the senior management? Swedish law and regulations seemingly point in one direction, whereas the findings of studying the relationship between CEO and chairman of the board in eleven Swedish listed large- and mid-cap companies, point the other way. In a majority of the companies the senior management have the ownership of the long term strategy whilst the board of directors merely hold a control function. The possible effects on the companies managed as well as the rules and regulations they are managed according to, are analyzed..

IKEA HaparandaTornio employ some two-hundred people in its furniture retail store.Keeping track of staff statistics and employee information has previously been achievedthrough the use of a basic Microsoft Office Excel spreadsheet. The store?s human resourcesdepartment requested an upgrade to this system with the hope of speeding up andsimplifying the administrative process, as well as to make it easier to monitor HR-relatedtarget statistics. The following report documents the development process of that upgrade ascarried out by the author. The project draws on research in usability design and cognitivepsychology to develop a user-friendly interface.

 Autonomous cars or robot cars havebeen on the agenda ever sinceHollywood started with their Sci-Figenre, maybe even before that. A lotof things have happened since then andnow the self-driving vehicle is notfar away. In this project, theAutonomous car with microcontrollerand ultrasonic sensors, we are lookingat a way of making a small, regular RCcar autonomous with relatively simplemeans and investigate how the bigcompanies does it to learn more aboutthe development of the autonomous carsand their technology.We used an Arduino Uno R3 supplementedwith an Arduino Motor Shield R3 as ourmicrocontroller board and three HCSR04ultrasonic sensors. By removingalmost all of the old parts of the RCcar,except the two DC motors, andreplacing them with these new parts wemanaged to make a vehicle that drovearound in a room without crashing intoanything. We could have used entirelydifferent sensors, or supplemented theexisting setup with other sensors tomake it even more accurate andobstacle avoiding.

The accident frequency in the construction industry has shown a downward trend every year but this trend was broken 2010th. It is often lack of precautionary measures within work environment and safety that is the cause of accidents. The big construction companies understand the importance of precautionary measures within work environment and safety, as they spend a lot of money and time on that matter. By examining the work environment and the safety of the small construction companies you can see how they work. The report will presents how these small companies work with work environment and safety, and also how they follow the safety instructions that are available and how they make use of safety equipment.

In Rio De Janeiro, 1992, was the first document signed that meant a responsibility for industrial countries to decrease their emissions, United Nations Framework Convention on Climate Change (UNFCCC). Thirteen years later was the first legal binding document signed, the Kyoto protocol, and for the first time industrial countries all over the world was bound to decrease their emissions on greenhouse gases. Within the framework of this commitment, three flexible mechanisms (Clean Development mechanism, Joint Implementation and Emission trading) were introduced with the function to reduce the economical costs of the commitment. The flexible mechanisms Emission Trading (ET) is what this report is about.The report starts with a description of carbon dioxide and it?s effect on the environment, thereafter comes a background review of the national agreements who lies as a ground to the implementation of emission trading as a management control measure in Sweden and the rest of the world.Keywords: United Framework Convention on Climate Change, Kyoto protocol, Flexible mechanisms, Emission trading, carbon dioxide .

This report describes a synchronous machine model with magnetic saturation in d-axis, neutralconnection and electrical exciter interface for the transient simulator PSCAD/EMTDC. It hasbeen designed and verified in comparison to the regular machine model in EMTDC.The performance of the model is very good when incorporating a linear as well as a saturatedmagnetising inductance. The dynamic deviation is only thousandths to ten thousandths perunit. By using a cubic interpolation of the saturation curve, the model gives a good representationof the saturation effect. The open source code implementation of the synchronousmachine model gives the possibility to easily adapt the model to specific requirements.The derived model makes it possible to simulate a synchronous machine with its excitationsystems, e.g.

After been told that an ordinary winter service for our combine should cost more than 20000 SEK, not included spare parts, I decided to write this paper about today?s requirement of the workshop on a farm. I think that the lack of proper premises is the reason way not more of the ordinary machinery maintenance or upkeep is performed on the farm. When I did my literature survey I found that the Swedish environmental code, set by the Swedish law regulate how drain or sewer should be built. The environmental code however leaves a lot for your own interpretation. It might not be so bad but it must be very hard for the local environmental office to interpretation the regulations, since they are the ones that gives permission for the sewer in your workshop.

My paper deals with SMS and IM language's impact on students' language in school. Text messaging and instant messaging involves several simplifications and abbreviations for the user to be able to write quickly and short but in the same time have made them understood by the recipient. The spelling, punctuation and use of capital letters are also of a secondary importance when writing via the text chat. My purpose with this paper is to investigate the prevalence of SMS and chat language in student texts, using students in the senior level. My respondents were asked to answer a questionnaire and write a text to a picture.