I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

AbstractThis bachelor thesis was performed at the Royal Institute of Technology in Stockholm on behalf of the Land Survey Authority. The thesis is about fish conservation and division of fishing water at official duty. It is the Land Survey Authority that examines division of fisheries, but before a case can be implemented, certain requirements must be achieved such as FBL 3:8, which prevent divisions that are deleterious for fish conservation. The purpose of this thesis is: to obtain a clearer view how FBL 3:8 should be applied in practice, how the application differs between the offices in central Sweden, and how fish care is regulated at both international and national levels.At an international level, in EU the commercial fishery is regulated through the common fisheries policy (CFP). The fisheries policy consists of a reform that will last for 10 years.

This study is an attempt to develop the discussion about self-injury with the aid of philosophical discussions about understanding. I will present a reading of the discussion between Michel Foucault and Jacques Derrida about reason and madness, and also an interpretation of the Derrida and Hans-Georg Gadamer encounter. These readings focus on the concept of understanding, on the possibility to understand the other and on the possibility to reach out from reason toward the irrational. The project to formulate an ethical approach to self-injury by Nancy Nyquist Potter is then used to bring the question about understanding to life. I conclude that the project of Potter, formulated as ?uptake?, is weakened by the fact that she fails to recognize the underlying philosophical problems in stating the possibility to understand the meaning of something that until today has been considered meaningless..

This report is a result of a first survey of Halland?s gravel pits as an assignment from the County Administrative Board of Halland. The focus has been on Apalus bimaculatus, since the Swedish Environmental Protection Agency are creating a restoration program as it is red listed as Near Threatened. The purpose was also to get an overview of the pits since the County Administrative Board wants to continue this project. Apalus bimaculatus is easy to overlook since it is a short-lived beetle and it lives early in the spring.

The report aims to investigate how well a certain type of affordable embedded single board computer can hold up against today's more expensive computers in a computer system by doing various tests on a system with the specified requirements. The system has a Raspberry Pi as the single board computer which task is to control a camera based on coordinates obtained from a server as well as capture and stream a video signal on a network.The researches were conducted to check how much network traffic a single-chip computer sent in different video formats and how much CPU utilization was required. Studies were also made to ensure the accuracy of the camera control. The researches have been experimental, where several tests have been performed and analyzed.The results show that a sufficiently good accuracy can be obtained from the camera steering unit, in which two different servos have been investigated. When the video format MJPEG and H.264 are used, the single-chip computer is able to transmit a video signal up to 1280x720 at 15 fps.

The aim of my study is to see how teachers in the early primary school are working to teach all their pupils based on how different ethnicities, cultures and multilingual differences reflect on their work places ? the classrooms. I've also contacted the county, were the schools are located in, so I could see what system they are using and how it affects the society.The Swedish society is influenced by different cultures, multilingualism and ethnicities the more time passes, which means that teachers all around need to integrate their pupils in the system so they can better adjust to how the Swedish school system works and be prepared for adult life. Teachers need to concentrate intensely on how they should guide the pupils in their specific class so they can reach their full learning potential and reach the knowledge criteria set by the Swedish school system.I contacted the board of education and to set up a meeting so we could discuss my project. During the meeting I asked the representative how they believe this matter should be handled.

The purpose of this study is to examine how the work with young people at home to care and accommodation (HVB) are organized in a municipality outside Karlstad and how the staff perceive emotions in the workplace. The issues that are discussed are based on the concepts of social ties, emotional labor, roles, shame and pride. The number of people who are fleeing in the world is today about 51 million. There has not been this high since World War II. The Swedish Migration Board calculated that about 7,000 of these people were unaccompanied children and came to Sweden in 2014.

Turismen organiseras av offentlig sektor, privata aktörer eller dessa två i samverkan och kan avgränsas på olika sätt, geografiskt eller politiskt. Denna studie syftar till att undersöka och jämföra destinationer i Sverige på lokal och regional nivå för att se hur de är organiserade, med fokus på hur offentliga och privata aktörer arbetar för destinationens utveckling. Genom kvalitativa intervjuer med privata och offentliga aktörer på destinationerna Bohuslän och Stockholms skärgård har vi genomfört en komparativ studie. Studien diskuterar olika former av turismorganisationer och visar att Bohuslän och Stockholms skärgård liknar varandra i hur de är organiserade på lokal och regional nivå och att det på båda destinationerna finns samarbeten mellan offentliga och privata aktörer för att utveckla destinationerna..

At first glance, the group CEO's (koncernchefens) legal position looks easy. It is the CEO?s responsibility to lead and make decisions on matters which affect the entire group, all while defending the company?s best interests. However, when one looks closely at how the Companies Act (Aktiebolagslagen) regulates how a company should organize itself, as well as the options available to manage the group, one rea-lizes that simply appointing a group CEO does not necessarily make the company compatible with the Companies Act. A group CEO threatens to reduce both the Board and CEO's legal administrative districts which are not in accordance with legal and commercial principles.In order to introduce a group CEO it requires a detailed investigation of the group's legal relationships.

Bakgrund:                   Under senare år har de börsnoterade bolagens styrning kommit att intressera samhället. Ett viktigt fenomen i bolagens styrning är styrelserna. Under de senaste 15 åren har omfattande regleringar införts för att klargöra och definiera hur styrelserna i de börsnoterade bolagen skall sättas samman och arbeta.Syfte:                            Syftet med denna studie är att undersöka om, och i så fall hur, det svenska styrelsenätverket förändras efter utvecklandet och implementeringen av en reglering. Vår ambition är att ge förklaringar till varför eventuella förändringar sker.Avgränsning:               Studien har utgått från Svensk kod för bolagsstyrning som ett fall av reglering för att se hur denna har påverkat styrelsenätverket.Metod:                          En social nätverksanalys av styrelseledamöternas nätverk har genomförts. Studien omfattar bolag noterade på en svensk reglerad marknad med säte i Sverige.Slutsats:                        Studien påvisar att införandet av en styrelsereglering inte behöver leda till förändringar i styrelsenätverket.

This examination project is an investigation about the opinion and comprehension for political engagement of four young municipal politicians. The purpose with this project is to describe and understand the pronounced comprehension for political engagement. There is also an intention to investigate the educational in discussing political engagement with students in social studies at upper secondary school. The method that has been used is ?map of conceptions? because of its appropriate way to elucidate the comprehension and understanding of a certain subject. Those four young municipal politicians see political engagement as the will to improve the community. There is also an importance to have a large engagement in more areas than just one.

Purpose: Our purpose is to achieve a higher understanding of which factors University of Uppsala is using to attract and keep their existing workers.Theory: We have worked with Barrow & Mosley's the employer brand mix, this modelexplains 12 important factors that exists within the employer branding process. External reputation, internal communication, the board, values and corporate social responsibility, internalmeasuring systems, service support, work environment, rewards and acknowledgements, learningand development, performance estimation, team management and recruitment and introduction.Method: To achieve an understanding of our subject we have chosen to work with a qualitativemethod. This type of method is more considerate of the interviewed person?s way of seeingthings and also accounts for how the person answers. To answer our problem statement we haveconducted a case study on University of Uppsala where we used semi structured interviewsbecause we wanted to limit the risk of leading questions.Empirical findings: University of Uppsala were used as material for our empirical discussionContext: The main reasons that workers is attracted to and are staying at the university dependson the external status they achieve when working there, this combined with that the workers getsto be a part of the university's brand.

There are currently 2160 buildings in Sweden that are protected by law with the designation as a cultural heritage building, which is the strongest protection that can be obtained for a building of cultural historic significance. The purpose of this thesis is to research how strong and sustainable the protection of such a designation is and how you can motivate a revocation. Furthermore, this thesis aims to give an overall insight into all cases where there has been a revocation.To achieve the protection of a designation as a cultural heritage building, the object has to be of outstanding interest on account of its cultural historic value. In the first part, this thesis gives a short historic background of the cultural heritage law and its terms, like outstanding interest and cultural historic value. The County Administrative Board's documents about revocation are the main source for this research.There have been 24 cases of revocation and the frequency of such cases has increased in the past ten years.

The purpose of this study is, by groupinterviewing students in upper secondary school, to investigate students comprehension of equality on a principle level and a concrete level. The questions at issue are as follows; how is the comprehension on respective levels described and is there any difference or similarities between the two levels? Further more, this study also aims to end with a discussion regarding the result from the mainpurpose in relation to the educational environment. In my conclusion there is to be find a certain difference between the comprehensions of equality on the two levels. The conception of equality is in the beginning principled and there is no exception from the worth of every individual but however, when the conception is brought out in reality it gets depended of its context and the comprehension for equality becomes more dynamic. The project will be completed with a discussion regarding the results in relation to the educational environment. .

The purpose of this study is to find out why the EU has not yet implemented the EuropeanCivil Peace Corps (ECPC), which the EU Parliament took a resolution about in 1999. Themore specific questions posed are whether the concept of ECPC has been redefined, whetherthe issue of ECPC has been prevented from coming up for discussion and decision-making,and what this has meant for the non-implementation. Steven Lukes' theory about the threedimensions of power is used in combination with a discourse analysis method. The materialused is documents from the EU Parliament's decisions and debate about ECPC, and ECPCfeasibility studies. In the analysis I find one "law and order"-discourse and one "peaceknowledge"-discourse.