Palm oil has been used in processed food commodities since the 19th century. An increasing demand for regulating and ensuring a more sustainable palm oil production has resulted in various initiatives. However, these initiatives have received critique due to lack of compliance and insufficient revisions of palm oil plantations. The initiatives for creating an ethical, social and environmentally sustainable production are not sufficient for the Swedish industrial users of palm oil. As a result, stakeholders such as Swedish food processing companies, commit to ethical sourcing codes of conduct that go beyond the international palm oil initiatives.

Syfte: Att lokalisera och förstå revisorns problem med att verifiera posten goodwill i jämförelse med vad IAS och IFRS säger. Metod: Det vetenskapliga synsätt vi använt oss av är hermeneutiskt, vilket går ut på att förstå något. Vi har valt att använda en kvalitativmetod med fem stycken ostrukturerade intervjuer med revisorer från olika revisionsbyråer för att samla in vårt empiriska data. Litteraturstudien har samlats in genom vetenskapliga artiklar och litteratur som sökts via databaser på Högskolan i Gävle och Uppsala Universitet.Resultat & slutsats: Revisorerna litar på företagen och följer hellre praxis än IFRS vilket gör att de inte ser värderingen som ett problem. Eftersom studien endast innehåller fem intervjuer kan vi inte säga att resultat är generaliserbart. Slutsatsen är tänkt att ge en bild av att IAS 36 inte kan följas i praktiken.Förslag till fortsatt forskning: Vi rekommenderar att studera och jämföra praxis, lag och rekommendationer.

What amount of knowledge of guitar playing can be expected after completing upper compulsory school? A qualitative research involving three different music teachers provides their view of knowledge. Their expectations have been compared to a quantitative research involving 58 upper secondary students from the social sciences programme. The idea is to compare their pedagogic intentions to the pedagogic realities of music teachings.The study shows a clear advantage for students who has attended some form of external music tuition as well as for those students who have someone in their families who play an instrumentIf the knowledge primarily is due to extracurricular activities perhaps there is time for a reformation of the music subject so that all may enjoy the education, not merely those who already possesses a curtain amount of knowledge...The experience must not be allowed to submit to the vast forests of chords, by doing so one misses the purpose entirely.

To save energy it?s popular to build houses with low energy loss. In these houses the walls are keeping a lower temperature in the external side which leads to a higher relative humidity. In addition more material, such as wood studs, are used which means that there is more moisture to dry. More moisture in combination with higher relative humidity may pose a higher risk of microbial growth.

Entrepreneurship is said to be the missing link between knowledge and growth in the Swedish economy. New ventures run a high risk of failing and this holds true especially for technology ventures. Since company leaders have proven to exert an influence on organisations' survival possibilities, the selection of an appropriate CEO is important. The purpose of this study is to describe the importance of the CEO for ventures as well as to explain how knowledge and experience affect the opinion of who should be CEO. Using a qualitative case study research design including three life science companies, we show that there are three main factors crucial when selecting a CEO.

The aim of this study is to study how sustainability policies are implemented and perceived in the operations of a Swedish fashion company. The fashion industry is affected by strict controls when it comes to transparency and reporting of sustainability efforts. This contributes to a strong focus on sustainability. The theoretical framework revolved around institutional theory where the phenomenas of decoupling and recoupling were central. A qualitative case study was conducted where interviews were the primary source of data.

This Master Thesis investigates changes in Thailand's foreign policy towards its neighbouring country Burma. It argues that Thai foreign policy towards Burma has experienced major changes during four periods between 1945 and the present. The thesis investigates these foreign policy changes during the four periods. What changes occurred? What were the reasons for the changes? What reasons dominated during what periods? The four periods of Thai foreign policy changes towards Burma and the common history of the two countries since their respective foundations does not suggest a stable peaceful relationship or a bitter hostile relationship leading to war.

Quality was earlier only an issue for the company?s quality departments but today is the entire organization involved in quality- and improvements work. With the customers in focus, both external and internal, quality and improvement work should be integrated in the daily activities. The management shall state goals and visions together with a policy. Through participation the correct requirements for a successful work are created.With SPC, statistics process control, there is an opportunity to perceive variations in the process and with the correct tools make it stable.

This study concerns digital stories told by five young Romani students and one teacher from Roma Culture Class in Stockholm, Sweden. The theoretical framework draws from theories concerning identity, culture,Romanipe, the Romani value system and social semiotics. The material for the study is the digital stories that were analyzed qualitatively. The results show that the young Roma in the study demonstrate pride in their Romani background and culture, but also signs of changes and development in their culture. Some of the participants do not show external signs of Romani traditions, for example in the ways of dressing.

The purpose of this study is to analyze the handling of difficulties encountered by Swedish managers in Swedish subsidiaries in South Korea. By identifying the most common and possibly most manageable difficulties specific to the market we categorized them into three different groups; external difficulties, internal difficulties and difficulties related to the leadership. Depending on where in the environment and in relation to which stakeholder the difficulties originate the managing process comes to be supported through sometimes contradictory theories. Our study implies that the proper handling is crucial to satisfy local expectations which are critical for survival of Swedish companies. It also implies that the leadership skills acquired by the Swedish managers combined with the level of acceptance for foreign managers among the Korean coworkers affect how influential the manager?s ambitions are.

 Since the 28thof May the project to develop an internal Innovation Leadership Program (ILP)on Accenture has been running and came to an end in November the same year. The taskwas formed into a master thesis and given to two students at the Royal Institute ofTechnology in Sweden.Since the start the content and structure of the ILP has been established based on the resultsof a theoretical study, a gap analysis and an external and internal benchmarking. The theoreticalstudy focused on articles, books and lectures about innovation, creativity and pedagogy. Subjectssuch as leadership, motivation, reflection and coaching were studied as well, but in a smaller scale.The gap analysis consisted of eleven interviews with people from different career levels withinAccenture and the goal was to establish the view of innovation and creativity among the employees.The interviews also asked about the knowledge the participants had about Technology Lab in orderto get insight of how to improve their communication and cooperation with people in client projects.Internally a similar program was studied called Minority Leadership program, whom will not bedescribed further in this report, to get inspiration. The external benchmarking was conducted onStanford and was very successful.

The eld of Brain-computer interfaces (BCI) concerns linking together an external device with the brain of a human or an animal. By doing this the conventional use of a mouse or keyboard can be circumvented, which can greatly benefit people with different types of diseases that cause paralysis or other loss of motor control, such as Amyotrophic lateral sclerosis (ALS). A BCI can also be used for cognitive training of either healthy or mentally impaired subjects to increase cognitive capabilities.In this thesis an implementation of an interface is made against such a device, the Emotiv EPOC Headset. The result is meant to be a stable basis for further study using the device. An in-depth study of the history of EEG and its current use in clinical work and research in the topics of BCI as well as Human-computer interaction (HCI) is presented.

A substation must be properly protected against lightning and other external effects to the equipment in the station or staff, for that we use relay protection. They should also protect against internal errors which may occur as ground faults. There are different types of protection relays, but most common are overcurrent-, distance-, residual current- and differential protection.The purpose of this thesis was to deepen our knowledge of relay protection and to use the theoretical knowledge we got from the university studies in the work process. In the process we discovered which parameters were the most essential and calculated these for all relay protections on the substation. We also carry out a comparison between two brands of relay protection, ABB and Alstom.During our work we will test and simulate the over-current relays in a program called NEPLAN, the program will also calculate the fault currents.

Titel: Frivillig revision ? Varför väljer aktiebolagets företrädare att ha eller inte ha revisor?Nivå: C -uppsats i ämnet företagsekonomiFörfattare: Annelie Molin och Eva WidellHandledare: Ann Wetterlind-DörnerDatum: 2012 ? MajSyfte: I denna pilotstudie vill författarna se varför företrädarna har valt att ha eller inte ha revisor i bolaget, sedan möjligheten med frivillig revision infördes.Metod: Författarna har använt sig av enkäter som de skickat ut till bolagen, samt formulär till Bolagsverket och Skatteverket. Med hjälp av böcker, vetenskapliga artiklar och rapporter etc har författarna sedan analyserat svaren de fått.Resultat och slutsats: Det finns en ekonomisk vinnig med i resonemanget kring valet av att ha revisor eller inte ha revisor och det är viktigt för den enskilde företrädaren att noggrant analysera för- och nackdelarna och utifrån detta göra sina val.Förslag till fortsatt forskning: Det skulle vara intressant att följa upp studien om något år och se om åsikterna bland berörda parter förändras vartefter tiden går.Uppsatsens bidrag: Pilotstudien kan ge framtida forskare en inblick i hur bolagens företrädare uppfattar den frivilliga revisionen och anledningen till varför de gör på ena eller andra sättet i dagsläget. Med hjälp av pilotstudien kan de sedan utveckla egna idéer till nya forskningsfrågor eller att utveckla sina egna tjänster som riktar sig till bolagen..

What is it that makes some events so successful, while others do not achieve the same results? According to most researchers and writers there are several factors that must be achieved in order for events to distinguish themselves from the crowd and be successful, but what are those factors then? The study was aimed to investigating the factors that create a successful sporting event. One person from each of the six largest children's and youth football tournaments, participated in this qualitative interview study. The results showed that factors such as; possessing a good knowledge of the organization, its external market environment and its stakeholders, proved significant. Similarly, to use the correct custom marketing methods, maintain and attract new stakeholders, and to have nice and caring work staff, were factors contributing to the success of wealth..