Fenomenet utsläppsrätter introducerades i Sverige år 2005, detta medförde ett nytt redovisningstekniskt problem för företagen att ta ställning till. IASB:s tolkningskommitté IFRIC gjorde ett uttalande IFRIC 3 ?Emission Rights? som föreskrev att utsläppsrätterna skulle klassificeras som en immateriell tillgång. Detta uttalande drogs tillbaka då en ändring i IAS 38 var nödvändig för att undvika en ?missmatch? mellan intäkt och kostnad.

Background: In small animal healthcare fluid therapy is an important area. To get an adequate treatment there are several factors that may play important roles in this matter. One of these factors is the correct use of the administration technique. Aim: The aim was to investigate how correct the amount of prescribed fluid was given when different people set up a fluid administration set. Method: An experimental study was performed to compare two different infusion techniques.

ABSTRACTObjectiveThe aim of this study was to determine if and what kind of scientific evidence there is for the advice that breast-feeding can reduce the risk of sudden infant death syndrome (SIDS). The aim was to investigate research on the subject published in the last 15 years.MethodA systematic review without meta-analysis with relevant original articles published in the last 15 years.Main resultsAfter searching for articles 26 relevant articles were used for this study and two were excluded because of poor quality. Mixed results were shown on breast feeding and the risk of SIDS. Breast-feeding seems to have some protective effect but can?t be separated from known risk factors of SIDS.Plain language summaryBreast feeding can be regarded as a preventive measure against SIDS.

At the EU summit in Cologne in 1999, a consensus was reached concerning the common foreign and security policy within the European Union. It was decided at the summit that the WEU (Western European Union) should be incorporated into the EU - whom would then be given military capability to act autonomously without the necessity of Nato involvement. This essay investigates the factors that made this agreement possible from a rational choice perspective, but also from the perspective of the power and influence on negotiations on behalf of various types of leadership present at the meeting. Many nations at the summit of Cologne where for the creation of a military force in the form of ESDP (European Security and Defence Policy) within the Union, and many where against such a decision. However a consensus was reached and that is what this essay shall try to explain.

Bakgrund och problem Mot bakgrund av den tilltagande globaliseringen ökar efterfrågan på transport ständigt. Eftersom sjöfarten idag svarar för 90 % av världens transporter är det centralt att se över vilka möjligheter som finns att minska utsläppen av koldioxid, svavel- och kväveoxider. Vidare undersöks även vilka åtgärder rederierna idag vidtar samt vilka åtgärder som kommer att utvecklas i framtiden.Metod I arbetsprocessen har forskaren använt sig av en kvalitativ forskningsstrategi med en deduktiv ansats. Sekundärdata har samlats in genom litteratur och vetenskapliga artiklar. Primärdata har insamlats genom intervjuer med miljöansvariga respondenter på fem olika rederier.Teoretiskt Ramverk Presentation av utsläppsgaser och effekten de har på miljön, vidare presenteras även vad som finns lagstiftat kring utsläpp av dessa avgaser.

The world today is not an equal place. We see children starve, people being discriminated and women?s rights being neglected. The media coverage of women?s sports is no exception.

Scarcity due to supply, demand or in time is all factors that affect consumers´buying behavior. The scarcity principle describes how scarce resources appear moreattractive to the customer's eyes than unlimited does. When something is scar thecustomer often draws parallels to the quality and price, that the product will bemore expensive and better. People hate to be deprived of choices. When a certainproduct is scar, the customer will desire the product even more.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

The creation of value is considered the core purpose and central process of economic exchange. Value creation is now conceptualized as shared by both producers and customers, and value is seen as fundamentally derived and determined in use, the integration and application of resources in a specific context, rather than in exchange, embedded in products and manifested as price. The field of research is abundant with publications but these do not fully further the understanding of value creation and co-creation in a way that is meaningful for theoretical development and decision making in business and marketing practise. Without a thorough understanding of the factors characterising value co-creation, the nature as well as content and locus of co-creation cannot be identified. In that case value co-creation easily becomes a concept without substance. Until now, individual publications on co-creation have focused on few or different aspects, have emphasized the process from either the customer?s or from  the firm?s vantage point, have different theoretical approaches and have ignored the complexity in interactions between actors.The purpose of this essay is to analyse how five fundamental aspects of co-creation of customer value are perceived in contemporary marketing literature. Discussing the different views on co-creation, this essay concludes that thoughthere are evident points of agreement, finding one generally valid doctrine of predestination or value co-creation is improbable.

Problem formulation? Are there any factors affecting the choice of marketing strategy?? What is it that determines the degree for the company to use a standardized or a adapt marketing strategy?? How profitable is Scania's marketing strategy in each country?Objective: The overall aim of this study is based on local adaptation and global standardization to compare the degree to which the company Scania chooses to adapt or standardize its marketing to the South American and Asian markets.We also aim to compare and describe any factors that affect the countries' differences in marketing strategies and to evaluate and measure the profitability of marketing strategies in each market.Methodology: The study is limited to Scania's marketing in the truck market in Argentina, Brazil, Malaysia and Singapore from 2006 to 2010. In order to answer the study's problem formulation and purpose we have chosen to combine a qualitative and quantitative approach. Four interviews were conducted with marketing executives from Argentina, Brazil, Malaysia / Singapore and Sweden. We have also chosen to examine Scania's annual report and include figures on the market shares of Scania in the respective countries and the number of sold Scania truck which is then compared against the number of registered vehicles by country.

The main purpose of this master thesis is to examine how high school students think when they independently are evaluating information for a school assignment. We examine what types of sources they use, and what their reasons are. Besides that we also examine what sorts of criteria they use when evaluating if a source is usable, and if there are any other factors that can have an influence for their choice of material. We have done a qualitative study with 23 students, where the students wrote down their answers in a questionnaire containing wide open questions. We have created our own tool for analysing the material by extracting the most general things in our chapter of earlier research, concerning the three questions which our study is based on.

Since the late 50th century, the automobile has been normative in the Swedish society (Lundin 2008). This has led to an urban environment deeply characterized by the motor vehicle and its necessities, while other means of transportation, such as train and bicycle, have been ignored and put aside. However, over the past decades, a new trend has been seen in urban planning as a consequence of the increasing knowledge of the negative qualities caused by the car. As a result, the bicycle is seen as a conceivable transport mode.This thesis examines cycling on four issues:- Why is there a need of more cyclists? - How can the total number of cyclists as well as the number of satisfied cyclists increase? - Which factors affect the choice of transport mode? - Which factors affect the choice of route?The first two questions are discussed from a literature study that was conducted at the beginning of the thesis.

Företaget Flextronics AB i Linköping testar moderna mobiltelefoner för tillverkares räkning. Som examensarbete har jag fått företagets uppdrag att utvärdera och förbättra deras testsystem DVT-UMTS (3G).DVT-UMTS är ett komplext system av komponenter, och man misstänker att dessa stör varandra inbördes, vilket i sin tur kan ge felaktiga mätresultat.Beträffande mottagarsidan hos en mobiltelefon tror man att DVT-UMTS p g a störningar, s k intermodulationsprodukter, uppvisar bitfelshalter i testet Rx Out of band blocking. Komponenter som kan tänkas ge störningar är continuous wave-generator och basstationssimulatorn. Antennanslutningen bortses från i undersökningen. Kontroll av CW-generatorn sker med hjälp av lågpassfilter, riktkopplare och dämpare.

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

Aim: The reason we made this report were to investigate what companies in Gävle implied was the most important factor for successful sales. The various questions to be answered are: 1. How important is the relationship in B2B? (Business to business) 2. Will VRM change the work with relationships within B2B? 3.