This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The aim of my bachelor?s thesis is to investigate, through a literature review, changes in the distribution of filamentous algae as well as the general species composition of macroalgae and diatoms in Swedish eelgrass meadows. I have also studied the possibility of tracking these algae and diatoms in eelgrass meadows using eDNA methodology. The focus has been on linking these changes to climate change factors such as eutrophication, temperature increase, and anthropogenic emissions, and how these affect the health of eelgrass meadows and their ecosystem services, such as a carbon sink and biodiversity support. The results show that filamentous algae have increased markedly in coverage in Swedish coastal areas between 1980 and 2021, especially in sheltered bays, indicating that altered environmental conditions favor these fast-growing species. Genetic tracking using eDNA demonstrated that there are functional primers for many species, particularly among brown algae and red algae, whereas green algae require more specific primers due to greater genetic variation.

Miljöfrågorna och miljöarbetet har förändrats under de senaste åren och det har blivit uppenbart att något måste göras för att begränsa människans miljöpåverkan. I Rio, 1992 hölls FN:s konferens för hållbar utveckling och grunden för det internationella tänkandet om det ?uthålliga samhället? lades och gav genomslagskraft även i Sverige. Sveriges Ekokommuner är en ideell förening som jobbar för att utbyta kunskap, kompetens och erfarenheter inom ramarna för en hållbar utveckling och det uthålliga samhället..

The purpose of this study was to illustrate how professionals, who work with psychosocialproblems among children, look at the impact of social factors on behavior that causes ADHDdiagnosis and at the relationship between social factors and the increased diagnosis that hasoccurred in recent years. To answer our purpose, we chose a qualitative approach byinterviewing six professionals who had different professional affiliations. We analyzed theresults using systems theory and attachment theory. The results showed that the professionalssaw various social factors that influenced the behaviors that cause ADHD diagnosis, particularlytroublesome growing environment and the school environment that requires greater cognitiveability and social skills of children today. They also saw that social factors could have an impacton the increase of diagnoses, particularly that the diagnosis can result in that the understandingchanges and that it is considered easier to get extra support at school with a diagnosis..

With ever-increasing environmental problems in the world, I have with this thesis aimed at studying how the Inuit people of the Arctic organize themselves around the issue of environmental degradation. In focus for this thesis is the organization Inuit Circumpolar Conference (ICC), an NGO that focuses on saving and protecting the social and cultural rights of the Inuit people, along with the environment in the four arctic regions. This aboriginal population has a strong connection to the environment they dwell in, as the area serves as a source of income and nutrition as well as an historically important place for their culture.I will in this thesis primarily investigate the methods of operation amongst NGOs, as well as their ability to influence and interact with the UN. These are three concepts that I, as a hypothesis, considered to distinguish ICC from other NGOs. With help from three theories about NGOs, I conclude that certain central elements of ICC differ from the average NGO, making ICC a new kind of actor in global politics..

Steel is an excellent material to build with, but consideration must be given to the fact that unprotected steel corrodes, rusts, therefore, as a rule, the steel must be protected in some way. This can be done by reducing the tendency of the steel to corrode by using stainless steel or by treating the steel with a protection method. The two most common methods of protection are corrosion protection paint and zinc coating. To determine the method, the corrosive category must first be evaluated and this is done in accordance to EN ISO 12944-2:1998.Stainless steel is available in many varieties but only some of them have properties that make them suitable for use as construction steels. There are many factors to be considered in the design of stainless steel to prevent corrosion from occurring.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

The aim of this thesis is to form a theory of the green consumer power and to distinguish whether this phenomenon could indicate a movement toward the ecological citizenship. To do so, scientific theories regarding the responsibility of companies have been used, as well as the public choice theory, to link individuals as citizens to individuals as consumers. The motives of corporate environmental responsibility, along with consumers ability to bring pressure in different dimensions, are later drawn on as indicators applied to empirical information. The largest producer of ecological products in Sweden, Arla Foods, is employed as case study to explore if the green consumer power can and does exist. The ecological citizenship uses the ecological footprint, to define in what ways we can minimize our part of environmental degradation.The study seems to strengthen the theory, consumers do have a power to make companies go green and they tend to use it increasingly.

Currently, the whole globe is faced with serious problems which negatively affect people around the world: increased pollution, excessive waste, and weather pattern changes. ?Left? and ?right? wing political parties alike have embraced ?green? politics and for many of these parties, environmental issues have become a top priority that is very much reflected in their manifestos. This study examines the environmental goals of two of Sweden?s largest political parties and how these ambitions are reflected at a local level.

The purpose of this study is to describe the All inclusive concept and to what extent it can be described as sustainable from economic, social and environmental aspects. The empirical study is based mainly on qualitative interviews with four respondents. Two of the informants find the All inclusive concept to be sustainable while the other two are critical to the concept. In the discussion the essay writers argues around the empirical results of the study and how the All inclusive concept possibly could become sustainable. To consider the All Inclusive concept to be sustainable, it is important that the economic, social and environmental aspects are integrated with each other at the destination..

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

This study is based on AgroSeas business idea from environmental problems to valuable resource, with the objective to optimize a method to purify the already eutrophicated Baltic Sea by harvesting water plants, mainly reed. The nutrients will then be recirculated to arable land through residues from biogas production. The amount of nutrients that can be removed by harvesting the biomass depends on the amounts of biomass and the nutrient content of it, which in turn is strongly dependent on the nutrient concentration of the surrounding water. Vegetation suggested in the study for an effective nutrient uptake is helophytes: reed, cattails, reed canary grass, reed sweet grass in shallower water and lemnoideaes: duckweed and nymphaeids in the deeper parts. Competitive species has high purification ability but requires regular maintenance to avoid channeling and overgrowth. Regarding time and method of harvest, effectiveness may be improved by: harvesting plants above the water level and after flowering, a border is kept, harvesting twice a season, a bigger machine and a regular maintenance. This literature has illuminated a major environmental problem and it has been suggested optimizations for a method for cleaning the Baltic Sea through harvesting water plants, but to get a definite answer for the optimal method for each site tests should be carried out, this because many factors determine to what is suitable for each, specific environment. .

The cheetah (Acinonyx jubatus) is one of the big feline species kept in zoos worldwide. The wild populations are quite small and therefore the captive population make up an important part of the total population of the world. Although life in the wild is not always easy and a captive environment provides shelter and food it does not come without problems. In captivity cheetahs become chronically ill and also develop stereotypic behaviours. Neither of these are problems in wild populations and both can be linked to stress in captivity.

Miljörevisioner har en betydelsefull roll för att arbetet med miljölednings-system vid verksamheter ska utvecklas och leda till ständiga förbättringar av miljöprestandan. Syftet med arbetet är att granska effektiviteten av interna och externa miljörevisioner med utgångspunkt i Pfizer Site Helsingborgs miljörevisionsarbete. Dessutom syftar arbetet till att undersöka möjligheterna till utveckling av såväl interna som externa revisioner inom de definierade ramarna för miljörevision..

The aim of this study was to categorize and analyze articles in health magazines, how health messages about health is being described. Using a qualitative content analysis the researcher answered the aim by three research questions: What kind of health messages about health factors do the magazines describe? Do the health magazines talk about risk factors for unhealthy behavior? What kind of commercial messages do the magazines provide? The result from the content analysis showed that health magazines presented social support, self-esteem, acceptance, equality and strategies as health factors. They tried to change readers? perceptions to get a healthy lifestyle.