This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Introduction and background: The 1990s crisis and the global financial crisis year 2008 shows the same indications that the property market was affected negative. The Swedish Property companies had a difficult time on the market when the crisis led to decreased property trade and financing problems for the Property companies. The Swedish property companies became less attractive on the market and contributed to a drop in prices on investment property.Purpose: The purpose of this essay is to examine if there is any relation between the Swedish Property companies impairments on their investment property and the global financial crisis year 2008.Method: The essay is based on a quantitative study where we examined Swedish Property companies? annual reports. We answered our questions and our purpose from the empirical data that we collected from the annual reports.Conclusions: The study resulted in that we found a correlation between the Swedish Property companies? impairments on their investment properties and the global financial crisis year 2008.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

Det här examensarbetet undersöks hur en kommunal förskola och ett föräldrakooperativs bemötande och åtgärder ser ut när det gäller barn som blivit utsatta för fysiska övergrepp. Arbetet utgår från frågeställningarna:Har de två förskolorna riktlinjer för att hantera problematiken kring fysiska övergrepp mot barn?Vilka likheter finns det i riktlinjerna när det gäller bemötande och åtgärder?Vilka skillnader finns det i riktlinjerna när det gäller bemötande och åtgärder?En jämförelse mellan de två förskolorna görs genom en textanalys av två dokument, föräldrakooperativet har en kris och beredskapsplan och den kommunala har ett policydokument som belyser anmälningsplikten. Analyserna kommer att sker ur ett hermeneutiskt synsätt samt i en kvalitativ bearbetning. Arbetet tar även upp anmälningsplikten förskolan står inför när misstanke eller oro uppkommer hos personalen.

 The aim of this study was to examine how young people, who have been treated for their misuse and/or to learn to handle a parent's misuse, portrayed the network's implication in their wishes about improving their lives, to make new choices. The network included members of nuclear family, relatives, important persons at school/work and friends. The ?professional network? (therapists and social workers) also became a part in the young people's life during a period. The main issues of this study concerned differences in their experiences of the young persons´ network relationships in before, during and after completed treatment.

ABSTRACTStandardized assessment instruments have increasingly come to be used in social work. Although national studies of ASI and DOK's reliability and validity has only been examined to a limited extent. In order to improve knowledge of assessment instruments conditions, relevance and scope, this present literature study highlights the background and the application of the interview methods ASI and DOK, used in swedish abuse and dependent care. In answering the survey questions, a qualitative content analytical method has been used. ASI and DOK are multidimensional interviews which take into account that several areas affecting the client's treatment outcome.

The aim of this study was to examine how "Professional Exes", individuals that have exited a drug abuse and a criminal career and further are educated to work in the addiction field, transformed their identity and which factors that were significant in the process. The result of this study are based on semi-structured interviews with five Professional Exes and shows which specific factors in the process that contributed to the transformation and what kind of difficulties and barriers that existed during the process. The study suggests that, among other things, identification with others exes and the 12 Step Program are significant factors in the process. Furthermore, the study suggests that a difficulty in the transformation is that residues from the previous identity such as a poor self-esteem occurred in some situations..

Abstrakt Barnen med alkoholmissbrukande föräldrar lever i svåra förhållanden och de är noggranna med att bevara hemligheten om alkoholmissbruket. Barnets liv påverkas mycket negativt och det orsakar destruktiva konsekvenser i barnets framtid. Syftet med studien är att ta reda på hur förälderns alkoholmissbruk påverkar kommunikationen med barnet och hur barnets utveckling påverkas. Syftet besvarades genom öppna frågor till barn till föräldrar med alkoholmissbruk. Deltagarna i studien är fyra barn mellan 14 och 15 år gamla och en mamma till två barn på 11 och 14 år.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Syfte: Att skapa förståelse för hur situationen på en marknad kan påverka den finansiella stabiliteten. Med det som grund göra en samlad bedömning om vilka risker som finns på Sveriges bostadsmarknad för att utvärdera hur och om de kan påverka finansiell stabilitet idag.Metod: För att ge oss en ökad förståelse om hur finansiell instabilitet uppstår på en marknad har vi tagit hjälp av Hyman P. Minskys teoretiska modell ?The Financial Instability Hypothesis?. Teorin har vi sedan applicerat på utvalda finansiella kriser för att studera vad som karaktäriserat dem i sin utformning.

Abstrakt Barnen med alkoholmissbrukande föräldrar lever i svåra förhållanden och de är noggranna med att bevara hemligheten om alkoholmissbruket. Barnets liv påverkas mycket negativt och det orsakar destruktiva konsekvenser i barnets framtid. Syftet med studien är att ta reda på hur förälderns alkoholmissbruk påverkar kommunikationen med barnet och hur barnets utveckling påverkas. Syftet besvarades genom öppna frågor till barn till föräldrar med alkoholmissbruk. Deltagarna i studien är fyra barn mellan 14 och 15 år gamla och en mamma till två barn på 11 och 14 år.

The purpose of this study is to analyze how companies that sell financial services can reach people in the younger audience. The financial services that we refer to are regarding banking and insurance for private users, and with the younger audience we refer to people in the age of 18 to 25. We think that this is a valid and interesting issue to study because of the common thoughts that persons in this age are common users of Internet, social medias and new technology. The main question through our study has been; ?How a financial company can attract the younger generation, and support their creation of value?" Our research is based on a qualitative method.

Since the financial crisis of 2007, the global financial market has been characterized by instability. At the same time the banks? lending rates and its link to the reporänta have been in the spotlight in various debates in the media. The government with Anders Borg leading the charge has criticized the banks for not lowering their lending rates when the reporänta has been lowered. The banks defend themselves by saying that the reporänta does not have a direct link to their lending rates anymore.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.