In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Today, there are a number of different models and methods used to estimate the equity value of a company. A common tool for valuating stock prices is the usage of different multiples. This is a method used to determine the value of a company, by examining and comparing the financial ratios of relevant peer groups. The disadvantage with this method is that it does not take all the important aspects, such as risk, investments and capital structure, into consideration. However, this study investigates if the key value, called discounted cash flow (DCF), can be integrated with the valuation of the multiples.

In May 2004 eight former communist countries (EU-8) with close historical trade ties to Russia joined the European Union. According to integration theory, we expect that Russia ? a so called third country ? in some cases may suffer from trade diversion due to this. This thesis focuses on the possible effects on Russian trade resulting from the 2004 eastern enlargement of the European Union. It aims to find out whether any evidence of trade diversion can be found.

Our thesis focus on how retirees perceive Tv4s news casts of economy news where we focused on five different aspects: What is the relationship between the news cast and the viewer and how does the viewer express their understanding of the news cast and the way it is constructed? What are the viewers attitude towards the news content and how do they find the news cast useful for them personally?We choosed retirees as our target group due to their vulnerable economic position in today?s society and TV as an important medium for them due to the digital divide. The study was performed with twelve qualitative interviews and one group interview where six retirees took part.We discovered a big interest for economic news in the target group. The majority had a sympathetic view of the news cast they saw but they also expressed skepticism toward the economy segment and/or news castings. The majority expressed a lack of trust for the journalists and the experts brought in to share observations and make announcements, and the financial business overall.

The purpose with this study is to investigate funds that are environmentally friendly. Environment issues has become a large subject that affects all aspects in today?s society.  It is a global issue which has affected the awareness of environmentally friendly products and its benefits for the environment.How has this awareness affected the financial market?  In this study the authors have looked at six environmentally sound funds and six energy funds to answer the question if it´s better to have your money in traditional energy or in renewable energy.This study is made in an quantitative way, the data has been gathered from the internet database Morningstar. The energy funds have had its biggest assets in companies dealing with oil, and the environmentally sound funds have had its biggest assets in renewable energy. Bye looking at the different funds rate of return and relating that to risk managing theories of Sharpe and Treynor, the authors compared the two types of funds.During the period that was looked at during this study ( third quarter of 2007 until third quarter 2010) the energy funds outperformed the environmentally sound funds in every aspect. .

The increasing health problems in our society have been lifted to the surface and debated for quite some time now. Even though the statistics of bad health somewhat have dropped, the problems still remain. Many companies are wrestling with this and are suffering from huge financial losses due to the costs of people frequently calling in sick for work. This has resulted in an increasingly high expansion of different types of preventive measures in order to avert health problems. But far from all companies reach these goals and it is there for of high value to study how important resources can be used in a more efficient way.The purpose of this study is to achieve a deeper understanding for Health promotive services in companies and to understand which influential factors are crucial in the process of reaching successful strategic Health promotions.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

Studiens syfte är att undersöka det berättelsebara i förskolebarns lärprocesser i språkande, läsande och skrivande. Adriana Cavareros teorier om relationerande narrationer används tillsammans med pedagogisk dokumentation. Genom textanalys av pedagogisk dokumentation kring barns arbete med namn, gavs möjlighet att pröva hur barn utforskar språkets innehåll utifrån det som överraskar och ifrågasätter konventioner och hur detta ofta sker genom relationerande berättelser. Studien visar potentialen i att lyssna efter det oväntade som barnen ger uttryck för och haka i detta för att bygga ut eller skapa ny kunskap. Pedagogisk dokumentation blir en mötesplats för olika erfarenheter och uttryck i samhället där barnen får möjlighet att fortsätta undersökandet i nya kontexter och konstellationer.

BAKGRUND: Bakgrunden beskriver det förändrade kunskapsbehov som samhället nu genomgår och hur lärare i skolans verksamhet hanterar och förhåller sig till detta. Kritiskt förhållningssätt, elevernasmedieanvändning och begränsningar som kan förekomma är andra delar som behandlas.SYFTE: Syftet med studien är att undersöka hur sju lärare i årskurs 4-6 tolkar begreppet digital kompetens och hur de arbetar med digital kompetens i sin undervisning. Ett bisyfte är att undersöka om lärarna tror att de kommande styrdokumentens riktlinjer kring digitalkompetens kommer att förändra deras undervisning, och i så fall påvilket sätt.METOD: Metoderna som använts i studien är self report och delvis strukturerade intervjuer. Vi valde att lämna ut våra self reports först för att låta respondenterna associera fritt angående begreppet digitalkompetens utan påverkan från oss. När vi samlat in svaren formulerade vi individuella frågor utifrån dessa och följde sedan uppdem med delvis strukturerade intervjuer för att få en fördjupad kunskap om lärarnas åsikter.RESULTAT: Studien visar att lärare är positivt inställda till att integrera digitala medier i undervisningen.

Sandvik Group is a global engineering corporation within materials technology and produces, among other things, band sawsteel. In order to develop custom relations, custom benefits and the supply chain Sandvik wants to become more acquainted with its customers. Improved feedback means that Sandvik will be able to develop its products in a customized direction. This thesis is a tool for educating and developing sales staff. As a support a calculation tool that can be used as a sales aid has been developed.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

English abstractTitle: Islam and the limitations of the public will of choice.The purpose of this paper have been to investigate how three modern Islamic theorists view the limitations of the public free will of choice based upon their interpretation of the Islamic theology and doctrine.The paper focuses to highlight how all three chosen Islamic theorist interpret the Islamic doctrine based upon my elected theses and more specifically pinpoint were the free will of choice ends, and Islam as a religion starts to take hegemony. The paper?s aim is to further an understanding that in the modern world and as a effect of increased literacy, Islam has been somewhat inclined to split into several Islamisms, based upon the variety of fatwa?s on the Islamic doctrine that is available online. Therefore it remains to the modern day Muslim, to individually decide whether they choose to follow the message of the Holy revelation in the Quran or trust a mufti?s fatwa in their everyday life as a Muslim.The material used and analyzed in this paper is prime source material.

The aim of this study is to find out what education in literature is like from a student perspective; what kind of literature the students read and how well they understand literature, and the methods and didactics used during the literature lessons. The questions at issue are:1) What kind of literature do the students read?2) How well do the students understand literary texts?3) What do the students think about their literature education?To be able to answer the questions, both quantitative and qualitative methods have been used in the study. The inquiry was accomplished on 29 students, 17 boys and 12 girls in the upper secondary school. The result showed, despite the limited amount of students, interesting facts.

AbstractThe organization of the health care system in Sweden has been subjected to investigations and discussions in order to make it more effective. The aim is to create a better public health care and to economize on the financial resources. In the year of 2003 an amendment of the Swedish law made it easier for municipalities and county councils to make own solutions and agree about how health service should be organized in the best way. This resulted in a number of test projects. In this paper I will focus on one of these test projects which took place in Borlänge and was based on collaboration between the municipality and the county council in Dalecarlia.

Människor blir allt mindre fysiskt aktiva och allt mer stillasittande. Barn och ungdomar ses som en ökande riskgrupp i sammanhanget och bör därför prioriteras. Syftet är att undersöka hur 17 ungdomar från två olika skolor i Göteborgsområden med hög invandrartäthet, låg socioekonomisk status och låg utbildningsnivå talar om fysisk aktivitet. Studien är en del i fas två av ett större europeiskt forskningsprojekt och har därför fått en specifik målgrupp tilldelad efter att fas ett genomförts. En kvalitativ forskningsmetod har använts i form av fyra fokusgruppsintervjuer som genomförts med ungdomar i åldern 13-14 år.