The purpose of this study is to evaluate the qualitative aspects of IASB?s Exposure Draft of Proposed Amendments to IAS 37 and to evaluate what quantitative effects an implementation would have on the capital structure of listed companies in Sweden. The major changes of the proposed amendments compared to the current IAS 37 are that the terms ?provision? and ?contingent liability? are eliminated and instead a new term called ?non-financial liability? is introduced. Furthermore, the valuation in current IAS 37 based on a best estimate is replaced by a fair value valuation.

Marketers are today confronted with new forms of media and tend to use different strategies to exploit these media. The podcast medium has emerged in a time of changes in terms of media planning. By using stimuli containing identical context with different forms of advertising, this thesis seeks to explore whether ads, sponsorships or product placements is more favourable for an advertiser to practice in the podcast medium. The purpose of this study is to investigate the differences in communication effects, such as attitude towards the brand and purchase intention, depending on the form of advertising. Testing if previous research, made on the same format but in different media, is applicable in the podcast medium carries out the study.

This pilot study examined whether treatment with Vortex Process Technology (VPT) of the irrigation water used on tomato (Solanum lycopersicum) plants had any effect on plant growth. In a block experiment, with two blocks comprising 12 vases containing 1 L water and two tomato plantlets, treatment in which, nutrient solution was based on Vortex-treated water was compared with an control using untreated water. All vases were kept in a static aerated culture system in a daylight chamber for four weeks. The results showed that the effect of the two blocks exceeded the effect of vortex treatment in terms of leaf area and weight of fresh and dry matter. Plant height, stem width and internodal length were significantly different in tomato plants grown in Vortex-processed water compared with the untreated control.

Frågan om hur och när ett bindande avtal uppstår mellan två parter är en praktiskt viktig fråga i affärslivet. Den svenska avtalslagen behandlar ingåendet av avtal enligt anbud-acceptmodellen men inte de många andra modeller som kan ge upphov till avtalsbundenhet. Dessa modeller har istället fått utvecklas och preciseras i rättspraxis och doktrin. Syftet med uppsatsen är att undersöka under vilka förutsättningar bindande avtal kommer till stånd i den svenska rätten och samtidigt översiktligt diskutera hur den framtida svenska avtalsrätten bör se ut.Uppsatsen behandlar den svenska avtalsrätten men analyserar även i stor utsträckning material från övriga nordiska länder. Detta eftersom lagstiftningen i dessa länder vad gäller allmän avtalsrätt uppvisar stora likheter.

Abstract  Title:The national values ? which significance does the meeting with the   caretaker have in municipal eldercare. Authors:Ida Lilja & Evelina   Andersson  Date:2014-10-21National values.   You probably wonder what it is, and that is what we intend to give you an   answer to in the following pages. We will try to depict what a statutory, national   value can represent for a difference in the work with elderly people in   municipal eldercare within the own home.

The objective of this work was to evaluate and implement a number of energy saving functions for a specific embedded system. The functions were then grouped into a number of energy levels with known properties in terms of functionality, energy consumption, and transition time between the levels.The embedded system consisted of an AT91 ARM9 processor, GSM/GPRS modem, display, Ethernet and other peripheral units. Some energy saving methods that were considered were suspend to RAM, suspend to disk, frequency scaling, and methods for saving energy in the modem, Ethernet, USB and display backlight. The functions were grouped into levels and an interface was specified for controlling the energy level.It proved possible to get known properties within the defined energy levels, even though the paritioning of functions into these levels proved to be sub-optimal in a typical application usage scenario because it was designed for mainly energy consumption, not usage.The final result is a number of energy saving functions grouped into levels, which are controllable via an application interface. Each of the levels have a known energy consumption in both loaded and un-loaded mode..

Title: ?SJ AB har kommenterat ditt inlägg?: En kvantiativ och kvalitativ studie om SJ AB:s kommunikation i sociala medierWriters: Fanny Fellman and Moa GrönroosClass, semester, year: Bachelor thesis, 15 HP, winter semester 2014Number of words in the thesis: 13 566Problem definition and purpose: Our purpose is to investigate how SJ communicate in social media in crisis. SJ AB is a Swedish train company with traffic across Sweden who may be affected by a variety of crises. Social media use has today grown and now uses just not the Internet for pleasure, but also to ask questions and get feedback. Social media leads us into a new communication scenery, which also applies to organizations to be present.

At the moment in central Täby there are small district heating network operated by Fortum Heat. The distribution network has an annual heat demand of about 70 GWh, which is supported by the network's two plants, Galten and Farmen. Täby as a region is rapidly growing and there are grand plans to develop the area. Estimated market potential for a future district heating expansion in Täby is very high and as early as in 2007 Täby decided to invest in a large-scale expansion. In autumn 2009 Täby did a procurement process, known as the ?Täby initiative?, to find a partner that could implement those expansion plans. To secure a cheap basic production the partner also need to build a power plant at Hagby recycling center. Despite high interest during initial state of the process, only one procurement offer were received and Täby suspended the contract in March the following year.

The Swedish government ratified on May 1 2009 an amendment of marital law, resulting in same-sex marriage becoming legalized. With the rights of the Christian Swedish state church to officiate weddings originating from the same law, the church was thereby faced with two options: Either officially include same-sex couples in the Christian concept of holy matrimony and keep the right to officiate weddings; or give up the right to officiate weddings altogether. An official decision to accept the terms was reached on October 22 2009, but not without being preceded by an agitated medial debate.This research attempts to analyze the arguments of the debate in three stages: In the first stage the arguments are categorized according to their respective ideological standpoint. In the second stage these categories are examined from post-modern, social constructivist and socialization theory perspectives. Based on this, the third stage sees the arguments analyzed from a viewpoint based in the Copenhagen school concept of securization.The research concludes that the debate does not only simply feature two sides with differences of opinion; but rather that the arguments of the two opposing sides are founded in a common view of the other side as a fundamental threat to ones conception of a sound society..

The purpose of this thesis is to examine whether institutional ownership has an influence on CEO compensation in companies where the institutions have invested. In order to fulfil the purpose of the thesis a quantitative study was carried out within the Swedish corporate context where we have studied Swedish institutional investors and companies quoted on the Stockholm Stock Exchange. Our period of study was the financial year of 2007.The empirical questions at issue is; Was there a connection between Swedish institutional ownership and the size of the CEO compensation, and, does Swedish institutional ownership lead to a certain type of CEO compensation in terms of structure?Our results did not suggest that an increased institutional ownership neither leads to a certain type of salary level nor a certain kind of salary structure. These results contradict earlier American research, which has been done within this area and has previously shown a secured connection.The reasons for our results may be many and it is difficult to state any concrete conclusions to why we received differing results.

The purpose of this thesis is to see how the Swedish public libraries present e-books on their website. This study has tried to answer the following questions:1. How do the public libraries construct their definitions of the word e-book, and what patterns are there in the definitions?2. How is the e-book definition presented in the context of the public library websites?This study has formulated its own theoretical framework in regards to how you can categorize definitions in four different categories to help see the way a definition is constructed.

In 2010 the Church of Sweden initiated a project to elaborate a new handbook for church services and church documents. This handbook draft was ready to be tested in 2012. The first Sunday of Advent 2012 the church launched an extensive trial for the draft for the new handbook; this handbook draft will now be tested in a selected variety of Swedish parishes until Judgment Sunday 2013. Upon which the Church of Sweden will evaluate and respond to the comments and reactions from the Swedish congregations in terms of the handbooks proposal. My main goal with this paper is that I?m hoping to be able to examine where the need for a new handbook for church services originates.

This thesis is about how ideology affects the way leadership literature measures good and bad leadership qualities. The paper argues that ideological influences in leadership literature, from a teacher perspective, complicate the understanding of leadership in its practice and theory. The methodological tool used in this thesis is an idea- and ideology analysis approach applied on leadership literature that is used in teacher education. A theoretical discussion about the definition of leadership and its possible ideological connotations sets a frame for measuring ideological influences in the texts. The analysis from the textbooks showed clear signs of ideological influences when talking about leadership.

The purpose of this thesis is to investigate and analyze existing law concerning joint owner-ship in agriculture and forestry businesses. Joint ownership often arises through a succes-sion of ownership, therefore we will go through the most useful methods.Even if the owners of agriculture and forestry businesses are getting older, the numbers of succession of ownerships are still low. A succession of ownership is important to plan and its time is demanding. Often it takes three to five years for the completion of a succession of ownership. Therefore, owners must start their planning in time and think about what is to come of their business.

This essay is comparing two authors and the way they make use of and explain some of the archaeological methods and artifacts through their books.The first author is the Swedish archaeologist Stig Welinder, who has written Jordbrukets första femtusen år (The First Five Thousand Years of Agriculture). The second author is the American archaeologist and writer Adrian Praetzellis, who has written the book Death by Theory.These books are very different in some ways, but not in others. The main difference is that Death by Theory is belles-lettres while Jordbrukets första femtusen år is science.Both authors explain and in some way apply the use of the terms ?artifact? and ?ethnoarchaeology?, which is the two main subjects of comparison in this essay. The way they present these subjects, through their different styles of writing, is compared and discussed.