Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Målet med detta arbete är att bättre förstå hur riktlinjer ska skapas och användas. Utgångspunkten har varit att media uppmärksammat ett flertal incidenter där främmande människor tog oönskad kontakt med olika förskolor i Karlskronaområdet. Författarna ville då se över hur kommunen arbetade med frågor om yttre hot vilket medförde att arbetet utmynnade i ett försök om att bättre försöka få förståelse för riktlinjer och dess användning då kommunen vid arbetets start saknade riktlinjer för yttre hot av denna typ. Metoden som använts är av kvalitativ art i form av intervjuer med några säkerhetsansvariga för förskolor i andra svenska kommuner. Resultatet av dessa intervjuer tillsammans med kompletterande material från generella tillvägagångssätt för identifikation och analys av säkerhetsproblem resulterade i ett förslag på arbetsmetoden vid skapandet av riktlinjer samt en påminnelse om att se över befintliga riktlinjer för yttre hot..

A relatively new sector in the world is the one concerning social enterprises and their development. Social enterprises are enterprises that are working with social objectives, their goal is not to make as much money as possible. This essay is looking at the development in social enterprises in two countries; Great Britain and Sweden and how the employee numbers in the enterprises have changed over time. The result shows a large increase in the number of employees in the enterprises in Sweden, however the enterprises in Great Britain does show a declining number of employees. This essay also tries to examine whether a couple of external factors, taken from a series of already existing theories, are affecting the possibility of development in these enterprises.

The purpose of this study was to increase the understanding of how patients following cerebral vascular attacks percieve personal Control and their ability to influence the course of their rehabilitation. Specific questions relating to the concept of Health Locus of Control such as perception of personal responsibility and own influences as well as the recognition of the influence of outside phenomena such as faith, luck and divine power were asked for. The empirical findings of this study were based upon semistrucutural interviews with five respondents. The results showed that the respondents efforts, together with the efforts of others were a necessity in successful rehabilitation. The influence of faith or luck on the other hand, was not percieved as a factor for success.

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

The purpose of this paper is to through a conceptual definition, outline the meaning of integrated reporting. The empirical study aims to identify the development of integrated reporting in terms of driving forces and participants. We also intend to identify and explain the effects of integrated reporting and to describe, analyze and create an understanding of what is required of companies and the challenges an application of integrated can bring. To achieve the purpose of this paper, we have formulated a central question; What is integrated reporting and what will this development mean for companies?  To answer the central question of this paper we have chosen to apply a qualitative approach with case studies as a research strategy.

Technology evolves quickly, with innovative ideas growing everywhere. Still, no technology is anywhere near challenging the mouse and keyboard for navigation of your standard computer. This study focuses on comparing the traditional technologies of mouse and keyboard with the new technology of gestures - in this case Leap Motion - in purpose of finding how the usage differs and what the potential users want from the competing technology. The experiment was executed in a controlled environment, with as few external factors as possible. We found that although the test subjects found Leap Motion fun, the test subjects do not want to surf the web with gestures.

The world around us is shrinking and globalization and capitalism are processes affecting the world. Global trends, like outsourcing and relocation of firms to low-cost countries, have become more common. This creates a huge vulnerability in the municipalities that today are concentrated around a single large company. One of these is Olofström which today is one of the most vulnerable municipalities in Sweden and whose survival today lies in the hand of the company ?Volvo Cars Corporation?.

A large number of rivers in northern Sweden have hydropower developments that cause negative effects on both up- and downstream migrations of anadromous species like Atlantic salmon. So far, most attention has focused on the hindrances of adult fish during their upstream spawning migration. However, since turbines in power stations cause losses on downstream passing fish, the focus on negative effects on smolts has increased. The aim of this study was to compare three different causes of losses of salmon smolts passing downstream through a power station area in the flow-controlled River Åbyälven in northern Sweden.A total of 61 wild salmon smolts were caught and radio-tagged in the River Åbyälven during their downstream migration in June 2009. The salmon smolts were released at three locations, 1.1 km upstream from the power station, in the turbine intake and in the upper part of a fishway, acting both for up- and downstream fish passage.

Long transport of products is an environmental issue discussed to an increasing extent. The consumers are increasingly aware of how far our comestibles really have been transported. The increasing levels of environmental emissions are something that concerns people. The question is nevertheless delicate and many choose to ignore it. This is no longer an option.

In Sweden has the temporary agency work industry settled in an explosive way since the deregulation of the unemployment agency monopole in 1993. The demand of civil right for the employer that is rented out confronts the entire labour law regulation with new challenges.The purpose with this paper is an investigation of the principle of equal treatment in The Swedish temporary agency work act and also to create a deeper understanding of the effects of labour and employment relationship. An investigation of relevant collective agreements will be done to highlight the difficulties the principal of equal treatment is exposed to. Further on is there a will to gain understanding for the wage concept and what possible can be included in the wage concept in relation to the principal of equal treatment in The temporary agency work directive. By using the dogmatic method, an approach to descriptive identifying relevant sources of law and clarify the legal situation in the area.In the conclusions it will be determined that the principle of equal treatment in The Swedish temporary agency work act have different effects depending on if the temporary agency or if the client corporation is tied to an collective agreement alternative if a collective agreement is completely missing.

Chemicals are everywhere in todays society, in humans, animals as well as nature, and they are difficult to avoid. The chemical industry is regarded to be the fastest growing industrial sector, accounting for ten percent of the global economy. A large amount of chemicals are used to produce hygiene products and cosmetics, products that in Sweden only are consumed in quantities of 110 tons per day. Researchers find it increasingly difficult to determine which chemicals that are dangerous and which that are safe, and how they might affect us in the long run. Correlations have been found between chemicals, diseases and other health effects such as cancer, allergies, reproductive and endocrine disorders.

The aim of this study was to analyze discursive patterns in publications and attitude researches on bullying published by The Swedish National Agency for Education. The focus was largely on whether there is a pattern in the narration of how teachers and pupils are portrayed as perpetrators in a situation where bullying occurs. The empirical material of the study was acquired by use of a qualitative method where publications published between the years of 2002 and 2014 were selected. Dictums concerning teachers and pupils as bullies have been compared and surveyed where differences in how they were depicted was the object of analysis. To enable such a study, Foucault's theories on discourse and power were applied on the empirical material in the analysis.The result shows that bullying in general almost always refers to the pupil as the perpetrator while teachers are under-represented in the same context.

The purpose of this thesis was to study a selection of Swedish government agencies and their usage of new media to convey information. We thought that the relationship between government agencies and the media should be addressed. This because of the current transitional period between traditional and new media. We have studied five different Swedish government agencies; Swedish Armed Forces, Swedish Tax Agency, Swedish National Institute of Public Health, Trafikverket and Sida.We used a qualitive content analysis and analyzed their homepages on the basis of six different criteria. In addition to this we studied their presence on external social communities and how the government agencies comply with the requirements of their communicative efforts.The study shows that the government agencies? media usage varies.