Organisationen International Accounting Standards Board (IASB) har ett pågående arbetemed att revidera Föreställningsramen. Studiens fokus ligger på att studera och analyseraIASBs förslag på nya definitioner av tillgång och skuld. Förslagen som IASB ger ut, ges i ettså kallat Discussion Paper. I Discussion Paper diskuteras förslag på förändringar samtanledningar till förändringarna.Studiens syfte är att förklara och skapa förståelse för vad IASBs förslag på nya definitioner avtillgång och skuld kan innebära för användare respektive upprättare av de finansiellarapporterna.Studiens bidrag är att skapa förståelse inom studiens ämne för att underlätta för regulatorer ideras process att utforma nya standarder. Förståelse skapas genom att kartlägga vad enförändring av definitionerna av tillgång och skuld kan ha för betydelse för IASBs olikaintressenter.Med hjälp av tidigare teorier inom studiens ämne har intervjufrågor till studiens empiriskaundersökning kunnat utformas.

Jag har undersökt vad människor i Folkmusiksverige vill läsa om på en kommande internetportal, folkmusikportalen.se. Detta har jag gjort genom en enkät, som låg på Internet och var öppen i två veckor. Jag fick in 81 svar. Frågorna jag ställde handlade om respondenternas bakgrund, hur de ställer sig till reklam, vad de vill läsa/diskutera om och vilka konferenser de eventuellt har besökt och vilka ämnen som isf togs upp där.Jag har kommit fram till att intresset för en kommande portal är stort. Jag har fått mycket förslag på vilka ämnen och funktioner som skulle kunna finnas med på portalen.

The purpose of the essay was to examine the way the SwedishCounty Administrative Board works with crises communicationbefore, during and after a disaster. A qualitative comparisonbetween the County Administrative Board in the Swedish regionsHalland, Jönköping and Kronoberg has been made in order to seeinequalities and simmulariteies in their strategies and policies forcommunication. In order to fulfill the purpose two main questionswere asked:? How does the County Administrative Board in Halland,Kronoberg and Jönköping work with crises communicationbefore, during and after a disaster?? In what way does the three County Administrative Boardsco-operate with other organizations before, during and aftera disaster regarding crises communication?The theoretical base of the essay was classical and postmodernstrategic communication. I interviewed communicators at theboards and took part of their communication plans and strategies toseek answers to my questions.

The first part of this essay focuses on how we relate to the landscape at the international and the national level today. The landscape convention is presented and compared to actual current Swedish policies. Different definitions of landscape are discussed. The second part renders the landscape in different archaeological contexts. The central theme is the attempt to investigate if and how we can approach prehistoric man by looking at the landscape as a socially constructed concept.

During the middle of the 18th century the development of Toyota Production System, TPS, started in order to streamline the processes. TPS was based on the principles of assembly line production but unlike previous performers Toyota let the manufacturing be constantly affected by demand. At the end of the 18th century TPS was described by Womack and Jones in the book "The machine that changed the world - the story of lean producion" where TPS got the name lean. The principles behind lean is to maximize customer value and eliminate waste which means making products and services more valuable to the customer. 1Lean was for a long time a philosophy and an approach limited to industries and production based companies.

If an enterprise lacks capital it might be in desperate need of capital contribution to avoid liquidation. One solution to restore the economic balance, is to construct a contract in which the enterprise ensures that capital contribution will be made on given conditions. The purpose with this thesis is to analyze different ways to establish such agreements.A capital contribution can be triggered by a call-off from the board of directors to the contributor, or automatically, when the shareholders? equity falls below 50 percent of the registered capital stock. In the literature, the latter is represented as the most adaptable.

Small hydropower plants have been an important source for electricity for many years. During the 70?s the general thought was that nuclear was the future. Around 2000 small waterpower plants were shut down. It wasn?t profitable to invest in.

The purpose of this research aims investigate whether front line personell are brand carriers who can affect the customers brand experience. This present study focuses on commercial fitness centers in Kalmar. Like brands, training is taking part in people?s everyday lives; fitness centers are offering the customer a wider range of group training.This thesis is based on a qualitative approach whereby eight interviews have been carried out with two members of the board and six employees of the front line. Additionally, this thesis is also based on three focus groups with four customers, representing the majority of each fitness centers.The research findings highlight that the front line employees are very important as they are seen as the brand; therefore the front line employee?s personality and behaviour will influence the customer?s view of the brand.

Since their invention in 1999, CubeSats have become a widespread standard for small picosatellite missions. CubeSats allow for quick development of satellite payloads and launch in space without the high costs of a normal satellite. Emphasis during the CubeSat design process is placed on use of commercialoff- the-shelf (COTS) components and reuse of previously-designed units.This report describes the interfacing of a scientific magnetometer, the Small Magnetometer in Low-Mass Experiment (SMILE) to such a CubeSat mission, the Space Weather using Ion spectrometers and Magnetometers (SWIM). Design of a complete platform for use in multiple such missions is presented here.Modularity is one of the key aspects followed in the course of the work. A new board containing the analog pick-up and compensation circuitry for SMILE has been designed to fit inside a CubeSat frame.

Preschools are nowadays a big part of almost every childhood in Swedish society and the relationships that are built there are important for the child and the child?s future integration in the world of knowledge and education. The preschool teachers are therefore the first persons the child links to beyond the parent. That?s why the relations between the parent and the preschool teacher are an important and interesting aspect in the cooperation between them.

On board ships different type of maintenance activities take place. Some of those require working with vibrating handheld tools. Traditionally there is a high awareness of the risks with different type of duties such as protecting the skin from oil or other chemicals, the eyes from splashes and hearing from high noise levels. The experience we have from our time as on-board cadets are that there is less information about vibration hazards available compared to the information concerning other hazards on board.There are threshold values that workers, by law, are not allowed to exceed when working with handheld vibrating tools. The purpose of this study is to investigate how common the use of this type of equipment that can cause damage by vibrations, to the hands and arm amongst the deck crew, and if the crew informed about the risks involved.

Södertörn University was built in the suburb of Stockholm to bring hope for students that aren?t used to study. Ever since the university was built there has been a debate on internet message boards such as Flashback and a discourse has developed in the recent five years. The public discourse has had a negative influence on how the university is perceived by the public. The purpose of this study is to analyze how this discourse has developed the image of the university and how it has evolved.

Background: The board of directors is a key player in corporate governance. Their role is to ensure that the corporations are run with the interest of the shareholders as the main focus. In the beginning of the 21st century, a survey was made about the confidence of the Swedish business community and in which criticism was directed to the board of directors. The boards were deemed inadequate in their function and were often solely composed by members with similar experiences and competence, therefore lacking in diversity. In order to improve the competence and work of the board of directors, the Swedish code of corporate governance was introduced and its recommendations comprehend the boards? size and composition.

With the introduction of the Swedish Code for Corporate Governance in December 2004, most companies listed on the major Swedish stock exchanges were required to have a nomination committee responsible for, among other things, evaluating the incumbent board and nominating new candidates. This master thesis aims at analyzing the effects of these nomination committees on institutional investors in their corporate governance, through a qualitative study of 13 interviews. We have found that institutional investors have become more active through their participation in nomination committees and that they have gained more influence over the companies in which they own shares. We believe that in reality nomination committees have more influence over the selection of the board than was intended when the Swedish Code was written..

Animal welfare in Sweden has gone through major changes during the later years. In 2004, Swedish Animal Welfare Agency took over the central responsibility for the animal welfare from the Swedish Board of Agriculture, and in 2007 the board again became the central authority for animal welfare in Sweden.Even the practical supervision has changed, from the 1 of January 2009 the supervision is to be performed by the county administrative boards, instead of by the individual municipalities. Since 2006 every horse in the European Union has to have an identification card, in Sweden called a ?horse passport? which describes the color and markings of the horse as well as any veterinary treatments.The ELOF-project, a collaborative project between the Swedish Board of Agriculture and the county administrative boards, intends to make the animal welfare supervision effective, standardised, fair and risk-based. Because of the takeover of the supervision and of the ELOF-project the Örebro County Administrative Board has began to make an inventory of the number of horses and horsefarms in the county. Another Ethology and Animal Welfare-student and I did, in collaboration with the county administrative board created a checklist that in connection with the inventory will lead to a risk-based animal welfare supervision.