Den 1 januari 2005 kommer den nya redovisningsrekommendationen, IAS, att träda i kraft. För att hjälpa företag att förstå och anpassa till nya regeln, från och med räkenskapsåret 2004 ska Redovisningsrådets Rekommendationen RR 29 ? ?Ersättningar till anställda? tillämpas. Rekommendationen riktar sig främst till koncerner, börsnoterade företag och företag som är av allmänt intresse. Rekommendationen innebär att nya och enhetliga regler för pensionsredovisning införs.

This study is about how videogamecompanies and Swedish newspapers represent masculinity and femininity in the covers of the games Assassins Creed 3, Grand Theft Auto 5, Bayonetta and Tomb Raider along with the reviews being done in conjunction with the game. The reviews has been published in the following newspapers: Aftonbladet, Svenska Dagbladet, Expressen and Göteborgsposten. The image that is formed in our society about how a man and a woman should be and behave will be the basics of this study. The covers of the games often represent what the game itself is about and what it contains and the reviews also conveys what the consumer who buys the game gets. The video game industry has grown in recent years to become one of the largest entertainmentindustries, but despite this, there has not been many studies on how this media represents masculinity and femininity.

This is a 20 credit Master thesis within the landscape architecture education at the Institute for Landscape Planning at the Swedish University of Agricultural Sciences at Alnarp. Norränga is situated on the fringe of the city of Lund, east of the existing district of Linero.The city planning office of Lund municipality has come up with a ?in-depth comprehensive plan? for the exploatation of the eastern area of Lund. The plan concerns an area of 1035 square kilometre which contains at least 1500 nya buildings, two schools, primaryschools, stores and bus station for local bus traffic and the new bus line - Lundalänken. The townplan is inspired from the historical Square block city with defined street system. The municipality has visions of what the green areas should consist of.

Songs from the Crypt: Mapping the Forces that Hinder the Digital Revolution of Music Distribution This paper seeks an explanation to the low market share growth of the commercial digital music distribution in Sweden. The analysis identifies a spectrum of obstacles that hinder the digital distribution technology from becoming the main form of music distribution in Sweden. These obstacles make the digital music distribution less favourable in comparison with physical distribution from the consumer?s point of view. The authors suggest that in order for the digital distribution of music to become competitive the digital product would either have to be developed further to offer more customer value or the so called a là carte retail model would have to be replaced by a subscription-based distribution model.

There is an increase of financial integration, which can be seen in recent mergers of banks, financial institutions etc. in the European Union especially in the Nordic countries. However there are some weaknesses in providing consumers cross border services in the sector of banking, such as cross border bank account transfer of payments. The existing transaction costs do not encourage cross border services. Nevertheless a customer of a global or European bank can anticipate to be treated the same way in all of its branch offices inside the EU countries.

This study is made in cooperation with Setragroup AB. Setra is Sweden?s biggest sawmilling company with a turnover of almost 6 billion SEK. 45% of the produced volume goes to the Swedish market where the customers are the DIY-sector and industrial customers. Setra as well as the other Swedish sawmilling companies operate in a very competitive environment.

The aim of this study was to investigate how the process of implementing a quality management system for food safety was handled in four different food producing companies in Sweden. The aim was also to analyze what difficulties the companies face and the possibilities that arise when certified. Furthermore, the reason for implementation was discussed as well as the main expectations on the certificate. Implementing a quality management system is a good way of ensuring the quality and hygiene of the food production and it also increases the traceability of food products through the whole food chain. A food safety standard provides a method of preventing problems and crisis and it can also help to handle requirements from authorities, the market and others.

Nowadays, packaging design is seen as a competitive tool and its importance for corporations is becoming increasingly apparent. The rivalry within homogeneous markets puts high demands on differentiation and the ability to create something more than the product itself. With this fundamental question, the soft drink industry has been examined and a case study of the brand Coca-Cola has been performed. The aim is to investigate how packaging design is used as a tool for strengthening a brand and to explore which additional values this contributes. In addition, the study observes the most important factors in the development of packaging design.A theoretical work of reference, consisting primarily of theories related to branding, design development and visual identity, has been developed to support the study.

The background of this research is that Swedish food products have hard to compete at the home market, depending on imported food products that increase more and more for every year that pass by. The ethic values LRF associate with Swedish food products, many customers have hard to put in relation with condition of foreign agriculture. Most customers today inquire high quality, safety and convenience in the food which they are eating. The source of their food seems to have less meaning. Many restaurants and bigger households appreciate Swedish food products and wants to buy them but price differences against foreign wares are to high. We have done oral interviews with wholesale dealers, restaurants, public purchasers and with different market organisations, there we have discussed buying strategies, the way they see the primary producer, the conscious of guests, choice and attitudes to Swedish and foreign products, distribution of power in the food market chain and to what position and suspension, they want the ranks of suppliers to have. The result shows the share of imported wares within restaurants and bigger households are at a high level and will continuing increasing. Within these sectors the final consumer in many cases put less effort in the origin of the raw source of food.

The aim of this study was to investigate in what way content marketing can be understood through podcasts as an alternative marketing tool. The material which the study was based on is Ölpodden, a podcast initiated by Carlsberg Sweden. The study intended to shed light on the interdiscursivity that emerges when brands are communicated through podcasts. Another aim was to understand how relationships and identities are constructed through the podcast by examining its intended audience. In order to achieve this a critical discourse analysis was used as both underlining theory and comprehensive method.

Every year, thousands tons of edible food are discarded by the grocery stores. This is food that could have gone to people that?s in need of it. In many countries, so called food banks are established in order to supply welfare organizations with this kind of food. Today there is no equivalent system existing in Sweden.

Denna undersökning tar itu med unga japaners språk wakamono kotoba. Wakamono kotoba består av nyskapande ord och majoriteten av orden har spridits genom massmedia. Det har gjorts många undersökningar om denna språkmångfald. Ett resultat av forskningen är boken Wakamono kotoba ni mimi wo sumaseba skriven av Yamaguchi (2007). Där kategoriserar författaren in wakamono kotoba i nio olika delar.

Title: Valuing Real Estate FCFE and interest coverage under macroeconomic uncertainty with scenario analysisAuthors: Marcus Ewerstrand, Jakob MattssonAdvisor: Gert SandahlBackground and problem: After the collapse in the Swedish economy in the beginning of the 1990-ties, the company Secerum was launched. Securums objective was to handle unsecured credits from Nordbanken by transferring a large portfolio of properties and to setup a number of companies who would be in charge for the prospects of these assets. One company that was established during this remarkable period was Castellum, in the year of 1994. After a successful process of raising capital to its development of corporate strategies and formation of several affiliated companies which operates locally, Castellum was publish on the Stockholm stock exchange 1997/1998. Now, thirteen years later after its establishment, the credit crunch in the US.

Ekokommunkonceptet startade i Finland 1980, där en kommun som hette Soumussalami, utnämnde sig själv som ekokommun. Övertorneå följde efter 3 år senare. Bakgrunden till att det beslutades om att kommunerna skulle bli ekokommuner var att det i byarna var hög arbetslöshet, utflyttning samt utarmning. Tolv år senare hade stort antal ekokommuner tillkommit i Sverige. 1995 bildades Föreningen Sveriges ekokommuner (SEkom) som arbetar för att alla Sveriges kommuner så småningom ska bli ekokommuner. SEkom har tillsammans med medlemskommunerna beslutat om 12 gröna nyckeltal. Arbetet med nyckeltalen kan ibland gå trögt.

I dagens samhälle handlar det om att vara så effektiv som möjligt för att vinna tid. Som Benjamin Franklin en gång sa att ?Tid är pengar?, är något som vi människor allt mer tagit fasta på då vi ställer höga krav på utvecklingen och dess teniska förmågor. Idag har de flesta människor tillgång till en dator med internetuppkoppling som vi dagligen utför sysslor vid. Det kan vara allt ifrån jobbrelaterade aktiviteter, hålla kontakten med nära och kära, söka information om vad som händer i världen och i vår omgivning, till mer nöjesinriktade delar såsom online spel och shopping.