Vår uppsats behandlar en del av ett konvergensprojekt mellan de stora normgivarna IASB och FASB. Avsikten med projektet är att harmonisera normgivarnas redovisningsstandarder. Ett av stegen innebär att ta fram en gemensam föreställningsram. Vårt fokus i uppsatsen var på kapitel två i föreställningsramen som behandlar kvalitativa egenskaper för finansiella rapporter. Syftet med vår uppsats var att identifiera orsakerna till de förändringar av kvalitativa egenskaper för finansiella rapporter som hade skett i IASB:s föreställningsram under konvergensprojektets gång.Uppsatsens utgångspunkt var studier av olika offentliga dokument, publicerade av normgivarna.

Aquatic organisms are usually not exposed to single substances but rather to mixtures of toxicants in streams located in agricultural areas. The transport of pesticides used in the agricultural area in Sweden is monitored with continuous environmental supervision every year. During 2002-2008 an average of 10 pesticides were found in each sample and 40% of the samples contained substances with concentrations higher than the Water Quality Standards. Chemical risk management is normally based on single-test evaluations. A problem when assessing mixture toxicities is that the constituents and concentrations of pollutants in the environment vary greatly.

Master thesis for Mechanical engineering, at the University of Lund. Incorporated in project Pondora.The purpose of this master thesis is to compare the existing one way packaging system with a proposed return crate system not yet available in Sweden. The comparison is focused on packaging handling in the grocery store.The purpose is also to investigate how operating return crate systems in Norway and Finland function, identify, the problems they have encountered and survey economic and technical aspects. The knowledge we hereby have acquired was subjectively evaluated in the thesis.The Swedish survey has a focus on meat and bread. The surveys in Finland and Norway contain all the products utilizing the studied return crate systems.We have surveyed how the handling of transport packages for meat & provision and bread is done in the store.

AbstractTitle: The debut of gluten ? Does timing of gluten introduction affect the risk ofceliac disease in high-risk children?Author: Sandra Hagwall Frohm and Maria IngmarSupervisor: Frode SlindeExaminer: Mette AxelsenProgramme: Programme in dietetics, 180/240 ECTSType of paper: Bachelor?s thesis in clinical nutrition, 15 hpDate: May 26, 2015Background: Celiac disease is a chronic disease in which the intestinal mucosa is damaged bygluten Exposure, and the only treatment is a lifelong gluten-free diet. The disease affects about1 % of the population worldwide, but the majority are undiagnosed. Ingestion of gluten and thegenotype HLA-DQ2/8 are required for disease development, although additional genetic andenvironmental factors are believed to be of importance. One hypothesis is that timing of glutenintroduction in infants affects the disease risk.

The plants in the genus Elatine are characteristic for oligo and mesotrophic lakes. This study focuses on Elatine hexandra one of the four species in Sweden. It is stated as vulnerable by the National Environment Agency and a conservation plan with guidelines to preserve the plant in Sweden is under preparation. There have been a few previous studies investigating this plant in other countries but this is the first one for Sweden. The aim of this study was to investigate the distribution, growth and reproduction of E.

Purpose: The purpose of this thesis is to examine the ERK model's relevance, validity and potential need of development to better reflect how it looks today (2013). Method: The study is conducted through three surveys; the first two were face interviews with companies that sponsor Swedish soccer teams and the third study was conducted with a questionnaire to supporters outside a soccer stadium. Results: A model that would better reflect the reality of today (2013) could contain company pride, chairman?s whim, Exposure, relationships and associations..

Among farmers in Sweden hedging of product prices is a relatively new way of thinking. A deregulated market and a more volatile price picture are consequences of the free market and the movements towards globalization. The effects of globalization are largely a demand- and supply driven market. These factors give the farmers incentives to stay informed and to act on their own in order to manage their price risk Exposure.The overall purpose with this study is to analyze the farmers? attitudes and awareness of price hedging and to examine what type of decision processes that characterize hedging decisions.The study covers the period 2006 until 2008 and the crops oil seeds, barley (malt), milling wheat, feed wheat, oats and feed oats.

AbstractBusiness, or business decisions always involves an endangerment from the company?s aspect, but when it comes to business with foreign countries the risk profile looks quite different from the profile the company has when its doing business inside the country. Therefore, it is extremely important for an export company or import company to carefully consider the risks that are enclosed with the deal, before he makes the decision to enter a deal. One of the most important risks a company have to considerate when doing business with foreign countries is the currency risk. A company is exposed to currency risk when either long-term or short-term changes in the exchange rate may affect the result of the company, competitive position and growth.

This paper describes how radiation affects the body, the somatic and genetic effect that can occure in Exposure of ionizing radiation and how to protect yourself against it. How radiation affects the cells and why you can get cancer if you get exposed of a large amount of radiation is mentioned. Research after a threshold is mentioned and what Sweden does today to improve the radiation protection by laws and regulations. Explaining the atom, what radiation is and how the ionizing radation interacts with the atom. How backscatter affect the picture and the workers and how to protect yourself from backscatter is mentioned. Radiation doses, dosimetry and rules for those who practise radiation is shortly described..

I dagens samhälle handlar det om att vara så effektiv som möjligt för att vinna tid. Som Benjamin Franklin en gång sa att ?Tid är pengar?, är något som vi människor allt mer tagit fasta på då vi ställer höga krav på utvecklingen och dess teniska förmågor. Idag har de flesta människor tillgång till en dator med internetuppkoppling som vi dagligen utför sysslor vid. Det kan vara allt ifrån jobbrelaterade aktiviteter, hålla kontakten med nära och kära, söka information om vad som händer i världen och i vår omgivning, till mer nöjesinriktade delar såsom online spel och shopping.

The purpose of this thesis is to describe the marketing channels Gen Y is exposed to, uses and is influenced by. The thesis also seeks to comment on whether there are other factors, in addition to the marketing channels described, which influence Gen Y in their consumption choices. In addition, we intend to develop knowledge about whether the generalizations of Gen Y have any bearing, or if they are only assumptions with no support. From the empirical results, we have seen a consensus among the respondents concerning which properties they want commercials to hold, but they differ in their opinions regarding which marketing channels the commercials should be distributed through. Overall, the respondents want the commercials to be entertaining, relevant to their interests, and they want to be able to choose themselves whet­her to take part of them or not..

Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international Exposure.

For a few decades, the wild boars are established over large areas in southern and centralSweden. Where they cause problems in terms of damage to crops in the agriculturelandscape, where rooting, browsing and trampling, but also damage to the crop when wildboars chosen daily rest in the cultivated fields. Along with the growing number of wildboars the rate of car accident with wild boars has also increased.Here I examined the daily rests of wild boar (Sus scrofa) sows in southern Sweden, todetermine the factors which the wild boars sows choose for daily rest. By determining whatfactors are important in this selection of daily rests, we may be able to make managementmeasures to reduce the damage wild boars make in the agriculture landscape by attractingthem to places where they do less economic damage and accidents on roads.In this study I have examined 123 daily rest positions from 14 different individual wildboar sows fitted with GPS collared in Southern Sweden, Skåne County in Christinehof,Högestad Kronovalls estate. Data was collared over the years 2004-2006 during the periodfrom June 1 to September 30.

Caso Skanska is an incident that occurred in Argentina and regarded corruption and bribes to government officials. This study investigates how this incident could occur and how it can be explained. The theoretical framework used is the dynamic interaction model, stakeholder theory, embeddedness theory, the political perspective and corruption theory. The method used is qualitative and it consists of data gathered through semi-structured interviews in Sweden and Argentina as well as other sources of written information of relevance for the study. The authors conclude that Caso Skanska could occur due to the lack of strong institutions as well as transparency.

This report is an analysis from a gender perspective of more than three hundred minutes in sports broadcasting on SVT and TV4. The study explains how air time is divided between male and female athletes as well as which sports, male or female, get the most air time. The sports are also categorized according to attitudes about the sports being masculine, feminine or neutral. In this way the study also shows the categories of sports that are given the most airtime.Our view before the study was that from a media perspective, the Swedish sports world was very male dominated. The results show that male athletes get more Exposure than female athletes on both channels, this despite the fact that the membership of the Swedish sports clubs is fairly evenly divided between men and women. .