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9151 Uppsatser om FAR (the institute for the accounting profession in Sweden) - Sida 49 av 611

Förändringar i Sveriges handelsmönster med u-länderna efter det svenska inträdet i EU.

Background: A large part of the daily political and economic debate in Sweden concerns the EU. One question that has been debated since the beginning of European integration is whether trade is created as a consequence of integration and, ifso, how great are the gains related to the increased trade. An equally important but maybe less debated question is whether countries outside the union are affected by the increased European integration. Is increased European integration made at the cost of countries outside the EU? Purpose: The purpose of this study is, by calculating trade creation and trade diversion, to evaluate if a number of developing countries? trade with Sweden has decreased after Sweden?s membership in the European Union.

Identifiering och redovisning av immateriella tillgångar vid rörelseförvärv ?En kvantitativ studie om redovisningstransparens och kapitalmarknadens informationsasymmetri

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

En skogshistorisk jämförelse mellan två närbelägna landskap med olika mångfald i östra Småland :

This study shows the historical development of the forests in Hornsö and Ebbegärde state forest area in eastern Småland situated in southern Sweden..

Hör upp!!

In this Bachelor thesis I explore sound and room as elements in design of user interfaces, both theoretical and practical in a specific application domain, to identify some of the advantages and disadvantage associated with these elements. As application domain I studied email clients and their usage at home amongst students at Blekinge Institute of Technology. In the study I found an activity, which seems to be highly distributed in the physical room where the user is located. The activity was notification of email and could take place in an arbitrary location of the home. I then augmented this activity with ideas from my theoretical assumption about room and sound.

Hållbar konsumtion av nötkött och mjölk

Sustainable beef and milk consumption. The consumption of beef and dairy products in Sweden is high. A lot of greenhouse gases are emitted from the production of these products. The production of beef in Sweden has decreased but the import has increased. The number of dairy cows has decreased while beef-production with suckler-cows has increased in Sweden.

Sveriges bostadsmarknad - Befinner vi oss i en prisbubbla?

This bachelor thesis aims to analyse the Swedish mortgage market and investigate whether it is in a current price bubble or not. Comparisons have been made with Denmark, a country with a market similar to Sweden?s, and where the mortgage market faced a price bubble that crashed in 2008. The housing market in Stockholm has been analysed as a separate market, as it differs from Sweden as a whole in prices and underlying factors to increased prices. The conclusion of this thesis is that not Sweden, nor Stockholm, is currently in a price bubble at the mortgage market.

En studie av åkermarkspriserna i tre regioner år 1995 - 2009 : Sveriges åkermarkspriser, påverkande faktorer

Since Sweden joined the EU in 1995 there has been a noticeable increase in the value of arable land occurred. This paper is intended to study the inflation of farmland prices. In order to ascertain what affects the market prices so much since Sweden affiliated with the EU three regions has been selected for a detailed study on the subject. These three regions are selected because each of them represents different parts of the Swedish farmlands. The time period that has been examined is the year 1995 until 2009.The price raises in the three observed regions was overall fairly even at the end of the studied period.

Varför måste de stora bara bestämma allting? : En studie om barns delaktighet på folkbiblioteket ur barnbibliotekariens perspektiv

A vivid democracy requires participation from those who live in it, including children. Unlike adults, children have special laws and regulations to ensure them their democratic rights. Librarians? decision on what to buy makes an impact to someone else, which puts the librarian in a hegemonic position. Therefore, the purpose of this bachelor thesis is to, out of the child librarian?s perspective, view children?s participation at the public library in the matter of purchasing literature.

"Det ska inte vara lätt att knarka" : En studie om sprututbyte och svensk narkotikapolitik.

The drug treatment staff attitude towards needle exchange is what investigates in this study. The aim of this study is to see what?s affecting the standpoints in the needle exchange issue and also to investigate if the needle exchange is compatible with Swedish drug policy. The study has a qualitative approach and it?s based on eight semi-structured interviews with drug treatment staff.

HipHopvideor : Från idé till färdig produkt

Vi, Anna Nilsson och Jeanette Svensson, valde att producera musikvideos under vårat kandidatarbete på Blekinge tekniska högskola. Detta eftersom vi båda har ett stort intresse till musik och rörlig bild. Vi valde att göra två stycken för att lära oss produktionens process grundligt och för att nu kunna jämför de båda och av detta ta lärdom. Den ena musikvideon gjorde vi till en skånsk duett som heter KC och den andra till Advance Patrol. Båda låtarna är inom genren hiphop.

Den svenska bolagskoden : Vad har det medfört för revisorernas profession?

1. TitelDen svenska bolagskoden ? Vad har den medförd för revisionernas profession?2. ProblemVåra problemformuleringar är, för det första: Hur har bolagskoden påverkat samarbetet mellan extern och intern revisor? Och för det andra: Hur har den externa och interna revisorns arbetsuppgifter förändrats i och med införandet av bolagskoden?3.

Tillförsel av använda fosforfilter påverkar inte tillväxten eller fosforupptaget hos korn

The eutrophication of inshore seas, lakes and watercourses is mainly due to leaching of nitrogen and phosphorus (P) from agriculture. Many efforts are made to reduce the lea-kage of phosphorus in Sweden and the Baltic Sea countries. Phosphorus is also a finite resource and the mining of good quality raw material gets more and more difficult. Se-dimentation dams in combination with filters is one relatively new method to separate P from run-off and drainage water from agricultural land. This study was a part of an IVL Swedish Environmental Research Institute?s project which tests the capacity and func-tion for separation of phosphorus in four phosphorus filters.

Förekomst av meticillinresistenta Staphylococcus spp. på kirurgiskt behandlade hundar

Surgical site infections are a recurrent problem in veterinary medicine. A 2-5 % infection rate in clean surgery has been reported. During the last years the increase in methicillin resistant staphylococci has also taken its toll on veterinary medicine, demanding a stricter hygiene and antibiotic regime. The 2008 outbreak of methicillin resistant Staphylococcus aureus (MRSA) at the University animal hospital, Swedish University of Agriculture indicated that that the MRSA problem was now a real, possibly zoonotic problem.Since the first dog, in Sweden, was diagnosed as a carrier of methicillin resistant Staphylococcus pseudintermedius (MRSP) in a study in 2006, the infection rate by this bacterium has increased. In 2009 (January 1st - December 2nd) the National Veterinary Institute (SVA) has identified 58 samples as MRSP positive.

Barn och ungdomars psykiska hälsa : En kunskapsöversikt om risk- och skyddsfaktorer i deras omgivning

A controversial party?s entry into parliament - a review of Expressen?s depiction of the Sweden Democrats (Sverigedemokraterna)The purpose of this essay was to study how Expressen presents the Sweden Democrats, as well as reasoning about the effects this depiction could have on the citizens? opinion. Using a quantitative method I studied 122 articles, and through a qualitative method four of these could be further analyzed to reach a deeper result. The theoretical perspective that was applied in this study was primary agenda-setting and framing theory, to illuminate the power of media. The result showed that a prominent theme was to present Sweden Democrats as racists.

Att möta sorg i arbetet : En kvantitativ enkätundersökning över begravningsrådgivare anslutna till SBF (Sveriges Begravningsbyråers Förbund).

This quantitative survey aims to highlight the impact of the meeting with the grief for customer advisers and representatives of funeral homes connected to the SBF (Sveriges Begravningsbyråers förbund). It also aims to demonstrate any differences between the sexes on this subject. Issues include: How does the person experience expectations and requirements in relation to their professional role? Does the person experience a personal impact due to the encounter with grief and death in their profession, in what way and to what extent? What consequences does the expectations, reactions and the possible impact result in for that person? What conditions does the person have to help cope with the professional role? Is there a gender difference in this experience? The theory base, which consists of theories taken from The Managed Heart: The commercialization of Human Feeling by Arlie Hochschild (2003) and descriptions taken from Yrke: begravningsentreprenör. Om utanförskap, döda kroppar, riter och professionalisering by Anna Davidsson Bremborg (2002), has been fundamental in both the preparatory work and the analysis.

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