Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ?Utformning av finansiella rapporter?. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen.

The European Water Framework Directive (WFD; 2000/60/EC) was incorporated into the Swedish legislation in 2004 through the ordinance Förordningen om förvaltningenav kvaliteten på vattenmiljön (SFS 2004:660). The objective is that all water bodies shall reach a good status by the year 2015. In Sweden the comprehensive plans of the municipalities can play a large role in reaching these goals. A comprehensive plan deals with the long term water and land use of the municipality, which can facilitate an early consideration of water management in the planning process of the municipality. In Sweden five river basin districts have been established in accordance with the Water Framework Directive.

Today's fierce competition means that companies constantly must develop their business and internal processes. Focus on processes and continuous improvement is something that characterizes Lean Production which ICA logistics are applying with their concept Leading Logistics. Standardized routines for handling damaged gods were insufficient at the ICA distribution center in Kungälv. Handling and registration of damaged gods were not performed uniformly, resulting in problems with controlling and monitoring the process.The purpose of this thesis was to analyze and make recommendations how the process of internal handling of damaged gods could be improved. Therefore a comprehensive understanding was needed of the entire material flow through the warehouse and important quality aspects such as product safety and delivery reliability.The methods used are literature reviews, interviews and observations to produce a comprehensive process mapping of the current situation at the distribution center.

SUMMARYThe demands on the public environment are big and in particular on the environment of communication which we spend a lot of time in on our way to work, school etc. The city-approach is a road section that leads from the periphery of the city to the centre of the city, often through boring and meaningless industrial areas that displays the back side of the city to the voyager on the city-approach. The intentions of this thesis in landscape architecture has been to study one of the two city-approaches to the city of Luleå, the close surroundings and contextual position in the city and not at least give suggestions of ways how the city-approach can be changed, clarified and improved. The study of the city-approach has been made by studying literature that concern city-approaches and the architecture of roads in general. Studies of different analysis methods has been made to find appropriate approaches to work with the specific study of the city-approach to Luleå.

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities.

This thesis examines the implications of a shorter  intensive action research  project on  the formative assessments  key  strategies  four  and  five  that  are  activating  learners  as  learning  resources  for  one another and activating learners as owners of their own learning.  The research questions were ?How do the pupils experience the formative approach?? ?What didactic consequences does the formative approach  mean  for  the  role  of  the  teacher??  and  ?How  does  the  formative  approach  affects  the pupils?  results  on a  short term??. The results were that the  majority of the pupils liked the approach and that they felt like their efficiency increased. The didactic consequences were that the teacher had to spend more time on evaluation but had more time during the lesson to listen to and discuss with the pupils. The pupils? results were not changed in comparison with the control group..

The purpose of this study was to try to understand the Swedish population regarding the perceptions of the Swedish welfare system, based on the reactions that occurred after Sweden's Prime Minister Fredrik Reinfeldt's statement about raising the retirement age. Our results demonstrate that the reactions on changes in the pension system in fact rooted in a safety factor and not the change in the pension system itself, through which the Swedish welfare system acts as a safety net for the population. Further the results shows that these safety factors create a form of egoism. With an interaction between empiricism and theory, where the starting point of the material was of an inductive approach, the material abstracted into different levels from which the result emerged. The focus of this study lies in the understanding of how human beings act according to one's need for security in major changes, which may be of importance to a comprehensive understanding of changes in social structures..

Preschool belongs to Lpo-94. School readiness can interprets in different kind of aspects, then you can not found any goals to reach in Lpo- 94 for the pre-school, which preschool teachers can relay to. There are comprehensive goals for the nine-year school in Lpo- 94, about which knowledge the student should have for the fifth grade. Purpose of the studie is to examine preschool teachers understanding of the phenomenon school readiness. Qualitative interviews by preschool teachers in south and middle of Sweden has been carried out and a hermeneutic analyse has been used for a deeper understanding of pre-school teachers interprets of school readiness.

The focus on this essay is derived from an international and national dialogue for sustainable development. The recommendation from international level has been to find solutions for governments to implement strategies for sustainable development between local and regional level. This initiative is to improve and stimulate the dialogue between the local inhabitants, officials, entrepreneurs and stakeholders in the communities together with the authorities on the regional level. The purpose is to share knowledge and find ways to learn about the natural systems and how to co-operate in the work of preserving the natural resources and developing different processes for a sustainable development. Many scientists? today stress the importance that ecosystem resilience is promoted by biodiversity conservation and that we need to find solutions for local ecosystem management practices.This essay aims to find theoretical approaches and perspectives that can be used in a wider framework to study co-operative processes between the local (agent) and regional (structure) level.

The purpose of this essay is to examine Cognitive and Psychodynamic theory in the ways they approach spirituality. How and whether or not the personal view of spirituality affects the professional role of the psychologist is investigated. Data from six semi-structured interviews with psychologists have been collected and analysed in a qualitative, phenomenological method. The results reflect two main topics and several subsequent headlines with regards to: 1) the psychologist's professional approach and 2) the area in between the psychologist's personal and professional approach to spirituality. From empirical studies and relevant theories, a discussion is held about the psychological approaches to spirituality in psychotherapy.

The national spatial planning guidelines and the subsequent legal regulation in the Natural Resources Act and the Environmental Code has been a part of the Swedish planning system for almost 40 years. In the recent years, critics have claimed that the regulations are outdated and does not work the way it was intended. This paper examines closer why it is perceived that the regulations does not work, with a focus on how the national interests are managed in the municipal planning. Why is the national interests not applied in the municipal planning as intended? Is the error in the system or in the implementation of it? The aim of this essay is to study the gap between theory and practice by studying how the land management provisions in the Environmental Code is applied in five selected municipalities. The aim is also to find interesting issues for futher studies of the topic.

The purpose of the study is to investigate methods and work procedures that aim to motivate people to leave a cult and/or supporting them after a cult exit. The study was limited to investigate how Sweden?s, within the area, three premier voluntary organizations Föreningen Rädda Individen, Rådgivning Om Sekter and Hjälpkällan work with present -, ex ? and relatives to cult members. In addition to the mentioned organizations we have also investigated the work procedures and methods used by Åke Wiman. The study has got a qualitative approach and includes semi-structured interviews.

The purpose of this case study is to demonstrate how societal mechanisms can impact on asylum seekers and influence their individual identity. The information for this case study was collected through comprehensive interviews with a group of asylum seekers from Söderhamn whereby the individuals expressed their perception of their current situation. From the gathered material we could see a pattern emerge which gave us the framework and the foundation for our theoretical approach. The similarity we discovered when analyzing the material was the powerlessness the individuals experienced e.g. the individuals had no possibility to influence their current situation and worse, it was impossible for the individuals to enter society even when they had the willpower to do so.