Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

This study has a qualitative approach and deals with difficult issues that arise in connection to male violence against women in close relations. The purpose of this study is to bring clarity to why women stay in violent relationships. I have been studying two leading theories, one called the Normalization Process of Violence represented by Eva Lundgren (sociology and theology). The other leading theory is the Neutralization of Violence represented by Margareta Hydén (fil dr and leg psycho therapeut).I have also studied the fight between these two theories for the leading position in the research on male violence against women. Eva Lundgren presents her theory through a structural perspective.

Syftet med studien var att undersöka hur Parken Zoo använde sig av Facebook för att kommunicera med sina intressenter under en kris som drabbade organisationen hösten 2012. Med hjälp av en kvalitativ textanalys studerade vi de Facebookinlägg som Parken Zoo hade publicerat under krisen. Därefter genomförde vi en kvalitativ intervju med marknadschefen på Parken Zoo, som var ansvarig för kommunikationen på Facebook under krisen.Med hjälp av ett analysverktyg baserat på situational crisis communication theory och image restoration theory kunde vi avgöra vilka försvarsstrategier Parken Zoo hade använt i Facebookinläggen.Resultatet visade att Parken Zoo omedvetet hade använt många olika försvarsstrategier, men att tre tydliga budskap förmedlades i Facebookinläggen. Resultatet visade också att Parken Zoos syfte var att använda Facebook som ett dialogverktyg, men att de i själva verket använde Facebook för att sprida enkelriktad kommunikation.En slutsats vi kunde dra från studen var att det är viktigt för organisationer att vårda sina kundrelationer genom att bemöta intressenternas frågor och kommentarer på sin Facebooksida under en kris. En annan slutsats var att det är viktigt för organisationer att ha en god krisberedskap och att inkludera Facebook i den..

The purpose of this paper is to analyze Martti Ahtisaari?s comprehensive reportfor Kosovo, CPS, based on theories about democracy, democratization andmulticulturalism. The essay is a way to make a contribution to research on howthe international community can contribute to democratization processes ingeneral, as the CPS gives the expression and democratization of contextscharacterized by multicultural problems in particular. In this paper, we implementa qualitative text analysis of our main material CPS. The qualitative text analysiscan be applied in studies as ours when sought contents of the text are hidden underthe surface.

Trafficking in human beings and prostitution is an increasing occurrence within the EU. However, vast differences in legal frameworks regarding prostitution can be detected among member states.The Netherlands is an example where prostitution is regarded a legal activity. In other member states legal standings toward prostitution remain ambivalent, where Sweden here serves an example. Finally, Lithuania is among member states where prostitution is considered illegal.The purpose of this paper is therefore to study underlying attitudes and approaches that these three countries have in this rather delicate political question. By interpreting the content and quoting parts of propositions, an ideology analysis is constructed.The theory chapter consists of Rousseau?s theories, Objectivism, Radical Feminist Theory, and Sex-positive Feminist Theory.

To find competencies on a workplace with flex office structure.Companies today, 2012 are facing new opportunities and challenges. Information technology develops, competition is bigger today than ever, increased environmental requirements will be added and new patterns of life and values are occurring. This means that people who work in offices feel strong pressure of conversion, which is something that people experience differently. Therefore it is essential how the working environment is designed in an office. Working in an office means a lot of information processing and we can see large changes taking place.

AbstractPeople and organizations that network with one another have during the past decades, at a larger extent than before, replaced classical hierarchies. These networks have become increasingly important, as the globalisation has amplified the pressure for focused and flexibleorganizations. There is a risk of restraining the inventiveness of the firm and force customers and suppliers into cooperation by a too great commitment and dedication to the network. There are two sides to every penny, positive and negative aspects of networking.Concerning the negative approach to networking, there is relatively little theory present. The theory is regarded an emerging theory.

Purpose: The main purpose of our study is to explain how the disability management in the municipality of Karlskrona can design its balanced scorecard from a theoretical basis. The mission of the balanced scorecard is to improve the management control system. To achieve the main purpose we have to study the problems that exist with the current control system, which then becomes our second purpose.Method: Our study has a qualitative approach. The design of the study is a case study in which one case has been looked at. The empirical data is collected through interviews and documents. We have gathered our theory through scientific articles and literature.Results: The goals set by the board are unclear and hard to define.

The thesis presents an optimally designed kinematic structure for a new 6-DOF haptic devicebased on TAU configuration. The configuration of the TAU-2 proposed by Suleman Khan andKjell Andersson [1] was modified and its mobility was verified by using Grübler criterion tohave a 6 DOF. Analytical kinematic models for the inverse and forward kinematics weredeveloped for the haptic TAU configuration to determine a set of optimal design parameters.Kinematic performance indices such as volume of the workspace, kinematic isotropy and payload index, were defined based on the singular values of the Jacobian matrix. The Jacobianmatrix was scaled to homogenize the physical units. The Jacobian matrix dependent on theposition and orientation of the end-effector gives local isotropy and pay load index, so globaldesign indices were defined, which represent the performance of the mechanism in the wholeworkspace.

My thesis is a combination of theory and practice, where theory is meant to create a context and a background for my interpretation proposal. I wanted to ?access? the ideas that are always in the background of the reasoning which underlies both planning in a larger scale, and the design of a place. I wanted to make a ?work of ideas.? In the process of shaping the proposal, I wanted to be deleted from the site itself.

En jämförelse mellan ekonomistyrningen i Ferrosan A/S och contingency theory har visat på en hel del likheter, men även vissa intressanta skillnader. Likheterna har främst funnits inom situationsvariabeln omgivning. Den mest intressanta skillnaden berör kopplingen mellan kontrollverktyget budgetering och situationsfaktorn strategi, där det förefaller finnas vissa oklarheter om budgeteringens roll givet en viss strategi. Tecken tyder på att omgivningsvariabeln i Ferrosans fall är överordnad strategivariabeln. Avslutningsvis är det tydligt att contingency theory fortfarande är outvecklat inom vissa områden.

Vi vill öka kunskapen kring vilka attribut som påverkar studenters attityder till tjänsten hemförsäkring. En undersökning har gjorts på komponenten ?Attityd till ett beteende? som är en del av ?Theory of Reasoned Action? och ?Theory of Planned Behaviour?. Data är insamlad från två mindre fokusgrupper som är förstaårsstudenter vid Luleå Tekniska Universitet. Vi har identifierat vilka attribut dessa studenter anser som viktigast hos tjänsten hemförsäkring, vilka är pris, innehåll, varumärke och service.

Beyond the binary borders of sex -A LITTERATURE STUDY ABOUT TRANSGENDER THEORY AND ITS POSSIBLE CONTRIBUTION TO A SOCIAL WORK CONTEXT. GERGANA TOSEVA KARIN SELIN A thesis in Social work studies (15 credits) at Malmö University, Hälsa och Samhälle 2012. The discussion about sex and gender is always prominent in a social work context. Our purpose and questions are hence based on the discussion on transgender theory and the way of thinking about the non-binary, and how it relates to the nearby theories. The method of the essay consists of a semi systematic literature overview with the focus on discussing transgender theory in relation to other theories and perspectives, such as modernism, post modernism, feminism and queer theory. We answer the following questions: 1. Is it possible to go beyond or exceed the binary of sex and if so, how do we see it in the material we examined? 2. In what way are the existing theories of sex / gender in the binary? 3. Can one featuring a female embodied subject be of assistance to transgender people's search for an embodied subject? We consider it possible to move beyond the binary by using ?fuzzy logic?(Nagoshi & Brzuzy 2010, Tauchert 2002) which is a way of staying in the binary but expanding the term and work in the grey areas instead.

This is a final project which makes up 20 credits at the Landscapearchitecture programme at SLU in Alnarp. The thesis is design based. My final project is comprised two parts; of a competition entry for ? A New Square in the Centre of Täby? as well as a theoretical study that derives from the competition proposal. The competiton itself was announced on March 1st 2007 with the final hand-in date on May 28th 2007. The program of the competition asked for a flexible urban square that offers a diverse range of activities that can be used during both night and day, all year around. I became interested in the term ?mutlifunctionality? and I went on to use the subject as a base for my design approach.

Background: When companies decentralize their operations into profit centers, transfer pricing often becomes an integral part in intracompany trade. A profit center may affect both revenues and costs and seek to maximize profit. Transfer Pricing is a complex subject because it is affected by a large number of factors including the profit centers will to generate profits. This leads us to the subject of decision-making in a transfer pricing-systems. On what grounds are decisions made? Are transfer pricing purposes, factors and interests taken into consideration? What type of information is used in such decisions, how is the transfer price issue perceived and how is it used?Aim: The purpose of this thesis is to analyze which type of information that is makes up transfer prices, how the transfer price is perceived by different parties and how it is used for decision-making.Completion: A qualitative study has been performed with current theory as a starting point.