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 purpose of this thesis was to illuminate how festivals are building their brand. We aimed to investigate how festivals build their brand equity and how they use their web site as a brand-building tool. In order to understand the brand-building process within festivals, a case study was conducted based on interviews with three respondents from three different festivals. The study has shown that festivals are aware that the brand constitutes an important competitive advantage. They use both online and offline marketing tools in their brand building process.

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

Since 2005, the number of golf members in Swedish golf clubs has declined. This is a major problem for many golf clubs since it can lead to over establishment of golf courses. This essay is about how golf clubs in North West Skåne, the second golf densest area in the world, work to maintain their members. The sample consists of eight golf clubs which have been geographic delimited by a 30 km radius out of Helsingborg. The research is based on qualitative interviews with the manager of each golf club.

The purpose of thesis was to investigate and compare how two companies within pharmaceutical industry and nuclear power industry are currently working with quality development regarding continuous improvement and Lessons Learned in business processes. In addition, a simple comparison was made with the automotiveindustry.McNeil AB are improving their processes continuously and are according to the findings of this report performing well in their pursuit of world-class pharmaceutical production. They have a well functioning process regarding improvements proposed in weekly improvement meetings engaging all employees. However, during interviews it was made clear that the functionality of the process which administer improvement proposals generated in addition to, or beside the weekly improvement meetings, were inadequate. McNeil AB is proposed to administer this through an IT solution instead of by paper and e-mail, that simplifies the process of adding, implementing and follow up an improvement proposal.The nuclear power plant Ringhals AB recently made major improvements in their business processes as well as the plant itself.

The work aims to problemize and increase the understanding for the new labour market's flexible organising. By using Elias and Scotson's theory, the new organisational form of hiring doctors in healthcare will exemplify the developments taking place with many temporary jobs and how it affects the intrinsic structure of a work to be studied. The essay will focus on examining how the interaction affected between established nurses and new temporary doctors given the new form. How the interaction of the recently established group possesses a higher social-, economic- and cultural capital than the already established working group? The method is a qualitative study with three long and deep semi-structured interviews.

The aim of this paper is to investigate the problems in multilingual thesauri, with a focus on the problem of conceptual equivalence between different languages. This study compares the problems and solutions that have been carried out in the Eurovoc multilingual thesaurus with the ISO 5964 ISO 5964 is a guideline for establishment and development of multilingual thesauri. The Swedish descriptors in the subject area "education and communication", from Eurovoc have been observed and compared with the guidelines recommendations. The results show that, the majority of the investigated Swedish descriptors do not present any problem. Most of the terms that are used as descriptors are found in dictionaries and glossaries or appear with high frequency in Swedish websites.

The purpose of this project is to study Partab's material distribution process, furthermore identify critical problem areas within the company. Further the aim is to provide suggestions to new work procedures regarding material distribution and related processes. Appropriate literature has been used as a support in this process. The main goal of a commercial company is to generate cash flow, and maximize the return on investment. Streamlining material supply and the use of material is a part of this process. Virum and Persson define logistics as: "Logistics is the approach and principles founding the process of planning, development, coordination, organisation, management, and control of material distribution from supplier to user".

The interest in building low energy houses has increased along with the rising engagement inthe climate questions. With the advancing energy prices it is highly suitably for those whobuild and administer their buildings in long-term to build energy-saving houses. 40 % ofSweden?s total energy consumption constitutes of the energy in residences, therefore it iscrucial to take advantage of all the free energy as we possibly can. With crucial questions likequality of living and profit low energy building is a subject that concerns us all.Three proposals for apartment blocks are presented in this work on a real estate in Stockholm.Each proposal is developed through unique processes of design with the purpose to displaypossibilities to deal with the energy requirements of today and tomorrow through energybased architecture.The first proposal is an apartment block based on a traditional design process, the demands ofthe property owner and it?s affected by opinions from architects.

This paper aims to shine a light on the challenges connected to the implementation of a process focused way of thinking in a public service organization. To this we have conducted a series of qualitative interviews, primarily from participants of a university driven project. The project aims to teach decision making employees of public service organizations how to use process modeling techniques to increase their efficiency. We have also interviewed the teachers who have taught the courses included in the project. As a final point of view we have also interviewed a researcher and IT consultants to compare novice users with experienced users of process modeling techniques.

The aim with this master thesis is to analyze a scientific material concerning the context between learning and child/student development, and factors which controls process of learning, to create an image with quality account and teaching in mathematics, which then can raise the mathematical knowledge among students.The phenomena which stand in focus for the investigation is: why there is a negative tendency for development of knowledge in mathematics, among the Swedish students that TIMSSs investigations showed in intercultural comparison within the years 1993, 1999, 2003 and 2007.The method is the ethnographical method, which is based on: analyzing scientific theories about learning child/student development, factors which controls process of learning, and factors which controls process of learning the most and qualitative empiric investigation with qualitatively analyzes the questionnaires, which is about factors which are controlling the process of learning and factors which are controlling the process of learning the most.Result of the theoretical and empiric analyzes shows that factors as school environment, attitude for subjects and teaching, controls and influence the learning. To end a unenthusiastic tendency as a negative development of mathematical knowledge among students that is shown in TIMSS investigation and to elevate the students' performance in mathematics, an elevated qualitative account and teaching in mathematics, by the factors named. Safe school environments as the intercultural meeting place, the teachers influence part to the students' subjects' attitude in mathematics and goal related grading criteria in teaching, is all required for e qualitative teaching in mathematics..

If Sweden want to be able to compete internationally with its production capacity,it is important to work actively with production development and production ofresource-and time-efficient. This report is a bachelor thesis of 15 hp conducted atthe University of Halmstad. Using the principles of continuous improvement andLean Production, the author developed a concept for HAGS Aneby AB to changeto the customer order driven assembly of spring toys.First of all, the theories of Lean Production, logistics and ergonomics are used tobuild and present a theoretical framework for further examination. Then, toachieve the target, the current assembly process is analyzed to develop some firstconceptual ideas for improvement. In order to develop the best advice, theconcepts are evaluated against the company?s requirementsThe developed action plan gives recommendations on how the company shouldrestructure their assembly process and the organization of the related departmentin order to produce spring toys in a more time efficient and lean way.

This paper contains a study where we apply cross media and storytelling into the design process of a practical commercial campaign. The purpose is to learn more and deeper by using cross media and the ideal of storytelling practical. We applied a qualitative method for research of the project to provide a high-quality empirical work. The result shows that by using well-structured story early in the design process you will easily succeed with your cross media design..

The technological development and increasing popularity for integrated multichannel solutions constitutes both severe opportunities and challenges for todays' and tomorrows' retailers. On the account of consumers leaving traces when using digital channels and the technological development enabling retailers to use this information to create relevant offers, goal-congruity is relevant to apply in the multichannel shopping context. Based upon previous research on goal congruity and channel integration, our main purpose in this study is to increase the understanding for how congruity in an offer increases the intention to redeem the offer. Several studies focus on and contrast the product characteristics hedonic and utilitarian. However, it has been stated that it is crucial that research also examines the difference in target audience, buying situation and as examined in this study: buying decision process.

Over the past 40 years 600 000 ha of lodgepole pine (Pinus contorta ssp. latifolia (Engelm.) Critchf.) has been planted in Sweden (280 000 ha on SCA's forest land alone which represents about 15% of the company's total forest land area). In the early 70's SCA situated a number of experimental stands in order to investigate different aspects of the exotic tree, primarily growth rate. To be able to compare the two species plots with scots pine (Pinus sylvestris L.), this species was also planted at the same time and under the same conditions. A number of questions should always be raised when exotic species are introduced in an ecosystem. Invasiveness, the pathogen situation and purely ethical issues should be discussed.