Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

Today the school is a given place for preventing social problems. The school struggles continuously to live up to the expectations of balancing preventive social work with pedagogy in a satisfactory way.The purpose of this essay is to get a picture of priorities of social work in school. I want to know what it is that affects and controls the principal's decision about what kind of social project they will accept and be a part of.This essay shows that only one of the eleven principals interviewed apply projects based on evidence when they decide about participation in a social project. Instead, the decisions are based on references from other schools. The reason why the principals do not base their judgement on projects which are based on evidence is because they consider the search for results too time consuming.When there is no requirement that a certain part of the social work in a school must be based on evidence, it leads to the children taking part in different social projects which we can not guarantee are good for them.One solution can be to guide the principals through a national social teachingplan, which can assure that social work based on evidence are being applied in the municipality schools as well as the independent schools..

A large part of the agricultural products that are sold in Sweden are imported because Sweden cannot meet the consumers agriculture products demand all year around. One problem that can occur and become problematic when trading across boarders is if there are errors in the delivered agricultural products. What must the Swedish buyer do, for example, make for it to be considered complained fault in the goods against the seller? Another problem in international trade is that the buyer may need to apply complaint rules they have not previously been in contact with since their domestic law is not always applicable to the contract. To avoid getting into this situation, the buyer should try to negotiate with the seller that the contracting parties shall use compensation claim rules that the buyer is familiar with, or which is even more advantageous than to the seller.

GIS on the Internet is a rather new phenomenon, which has evolved from the need ofdistributed geographical data. It is also a powerful tool for presenting information on theInternet. This master thesis aim to create a web based GIS application with information onlime spreading and the situation concerning acidification in the county of Kronoberg, Sweden.The web based GIS application will be used by the county administrations in Kronoberg toinform the public and the municipal authorities of current counteracting acidification activity.This report includes documentation on acidifying processes and liming activities, which arepublicised together with the web based GIS application. The web based GIS application wascreated with ArcIMS, a new program in the ESRI family of GIS programs. The programincludes a guided structure, to development of everything from a map to a complete GISapplication, including mapservice and websites.

The general aim of this paper is to describe how the European Union can affect and transfer their conditionality politics to the Western Balkan countries. A specific purpose of this study is to describe and explain what we in this paper consider to be a specific additional membership criterion, regional cooperation that has been especially designed for this region. The point of departure for this paper is Europeanization theory that will be used to study the European Union?s impact on non EU-members in Europe. The theoretical Europeanization mechanisms are taken from Heather Grabbes ?Europeanization model?.

In this paper, a navigation support approach for speech-only interaction based on auditory icons for room-based designs is presented, i.e. naturally occurring sounds that have a natural mapping to the system's underlying design metaphor. In contrast to many recent investigations that have focused on multi-modal or augmented reality systems, this paper concerns a unimodal speech and sound-only system. An auditory icon based prototype system for buildings maintenance support using a room-based metaphor was developed. The design was evaluated in a comparison with earcons and no-sound designs.

This paper deals primarily with the developmental potential and use of court -based mediation in Swedish law, and its relation to court-based conciliation and the judicial procedure as means to end a conflict.  In Chapter 42, Section 17 of the Swedish Code of Judicial Procedure, a judge, before the parties have their main hearing, can act as a mediator between the parties to settle the dispute. The judge should, according to the law, always try to make the parties come to an agreement before the main hearing. This obligation can be fulfilled either through the use of court-based conciliation, or court based mediation. Mediation as such is rarely used in Sweden, and one of the goals of this essay is to try to provide a tentative answer to why that might be the case.  The second goal is to try to find a consistent, yet flexible notion, of the concept of ?jurisdiction?, and to provide an explanation for the relation between mediation as an alternative method for dispute resolution and the judicial procedure.                                                                                                                                            .

This paper aim to present a model for evaluating what we choose to call HTML-frameworks, a framework that contains a set of CSS layouts and occasionally JavaScript support, based on the characteristics of the software quality standard ISO/IEC 9126-1. The methods used to produce this model is based on a field study that involved making a web portal with the help of a HTML-framework, some relevant literature and an analysis of the framework based on the characteristics of the ISO/IEC 9126-1 standard. The result was a model based on twelve different characteristics; functionality, web browser compatibility, collaborative skills, user-friendliness, documentation, visuals, graphic layout, performance, activity, professional support, replaceability and license. This model should be viewed upon as a suggestion to what a model for choosing HTML-framework could look like, because we haven?t had the time to test it in a real situation, so further studies are needed, and we believe there could be improvements made in the objectivity of the assessments of the characteristics..

The aim of this study was to examine if performance-based self-esteem, personality (Type A), perceived stress, age and gender predict the value of own or others life-stress (VLS). The aim was also to examine whether the variables were correlated significantly with each other. The investigation was conducted in a town in the mid-south of Sweden. The instrument consisted of two forms where the first measured Type A personality and the second tapped perform-ance-based self-esteem, perceived stress and the level of life-stress. The results showed that the level of life-stress could explain, on the basis of the predictors, performance-based self-esteem, personality (Type A), perceived stress, age and gender.

AbstractTitle: The effect of caffeine on performance during resistance training ?A systematic overviewAuthor: Amanda Jonsson and Erica BenderSupervisor: Mette AxelsenExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: 2015-03-31Background: Products with high content of caffeine has in recent years become popular for optimizing physical performance. Caffeine affects mechanisms in our body which can be beneficial to perform better during exercise, but the theories have not yet been systematically reviewed.Objective: The purpose of this review article, is to examine the acute effect of caffeine intake before strength training on athletic performance with the outcome muscle endurance.Search strategy: A systematic literature search in databases PubMed, Scopus and Cochrane using keywords: ?Caffeine?, ?strength?, ?muscle?, "resistance training", "muscle strength", "strength training", "athletic performance", ?repetitions to failure?, ?muscular endurance? and ?endurance training?.Selection criteria: Healthy subjects, 16-50 years old, with experience in strength training. Studies with a caffeine intake > 5 mg/kg body weight, which participants performed dynamic strength exercises on a weight > 60% of their 1 RM.

In this essay, I have examined what has been studied and presented in the theory of ICT in schools. I have based my theory on Arne Trageton?s book Att skriva sig till läsning ? IKT i förskoleklass och skola (2005) and theories on children?s reading and writing development.The purpose of this study is to determine how teachers and children experience teaching with Trageton?s ICT-based model Att skriva sig till läsning and whether the model is beneficial for children's first reading and writing.Through qualitative interviews with two pedagogues from the same school and some children from first grade, I have received answers to my two questions:How do pedagogues and children experience ICT-based teaching in the context of children's first reading and writing?How do pedagogues experience the reading and writing development in first- and second-language students when using ICT-based teaching?The results showed that both pedagogues and children were positive about the model in which the computer was used as a writing tool in learning to read and write. The teachers felt that the model was suitable for all children according to their conditions.The children saw the writing as very enjoyable. For the ICT-based teaching to work properly, the technology has great significance.

Sahlgrenska Academy at University of GothenburgDepartment of Department of Internal Medicine and Clinical NutritionAbstractTitle: Does coffee consumption affect the risk of stroke?Author: Jenny KällSupervisor: Heléne Bertéus ForslundExaminer: Anna WinkvistProgramme: Dietician study programme, 180/240 ECTSType of paper: Examination paper, 15 hpDate: May 22, 2012___________________________________________________________________________Background: The widespread consumption of coffee worldwide makes this drink interesting to study from a public health perspective. Even minor health effects may be important for the whole population. Stroke patients require the largest number of days spent in hospitals and nursing homes than any other medical condition group. Risk factors for stroke include smoking, high alcohol intake, physical inactivity, hypertension, hypercholesterolemia, high waist-hip ratio and diabetes.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

The aim of the study has been to investigate physiotherapists? view on a new method of treatment in physiotherapy. In this case we have studied Whole Body Vibration training as an example of a new method of treatment. Semistructured interviews were performed with five physiotherapists. The study was carried out as a qualitative content analysis study.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.