Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

AbstractThe aim of this review was to describe how quality of life is experienced among patients with diabetes type 2. Literature search was made in Medline and the keywords used were ?diabetes mellitus type 2? and ?quality of life?. Twenty studies were examined and categorized into four sections: Quality of life during complications due to diabetes type 2, quality of life during various treatments, quality of life during depression and quality of life and aspects in relation to the individual as well as social aspects. The designs of the studies were of a varying kind: randomized controlled studies, comparative studies, correlative studies and descriptive studies.

When the independent upper secondary schools were started in 1992, it meant a change in the competitive relationship for the local upper secondary schools. A reduced number of students during some years ahead, while the number of independent upper secondary schools increase will probably result in tougher competition between upper secondary schools.The purpose of this study is to review and compare financial and performance management between a public and an independent upper secondary school. The dissertation will focus on the now existing competitive relationship between the two types of upper secondary schools.The theory underlying the study is Porter's model - five competitive forces. The model is applied to the local upper secondary school and used to identify competitive factors affecting upper secondary schools. The study is using a qualitative approach with five interviews at two upper secondary schools, one independent and one public, located in the same town.The comparison of financial and operational management of upper secondary schools indicate that the differences are not as great as we first imagined, but that there still are some differences.

The purpose of this investigation is to see if there is any difference in how long pupils are staying in the activity of the music- and culture schools in the country. I have compared this with how large the teachers engagements are in average at each school, how many teachers each school holds and if one teacher is teaching within different areas, e.g. on different instruments. Thru mail contact with the headmasters at the music- and culture schools I have gathered data concerning the length of which the pupils are staying at the schools, the number of teachers at each school, the size of the teachers services and in how many different areas each teacher is teaching.It has been hard to get to any results in the investigation since the music- and culture schools don?t compile statistics on how long their pupils are staying at their schools.

The aim of this Master's thesis is to analyze the relation between the discursive formation and the optical formation in the public library-apparatus. An ongoing individualization process in the library field and in society at large is used as a backdrop in the analysis. Discourse analysis is used as a method to explore the main Swedish library periodicals Biblioteksbladet, Bibliotek i Samhälle and DIK-forum. All issues from the years 1999 and 2009 have been used as material. The main analytical instruments applied in the analysis of this material are Michel Foucault's terms dispositive, apparatus and diagram.

Nanotechnology, one of the most interesting sciences today will no doubt have an enourmous impact on tomorrow's society and industry. One of the most interesting nanomaterial that has been discovered is the semiconductor quantum dot (QD). This material shows interesting novel properties such as a size-dependent band gap, which is an effect caused by the quantum confinement effect in all three dimensions. Due to this phenomenon the absorption spectrum can be tuned to the desired value by adjusting the size of the QD.This thesis aims to investigate how the solvent ratio of H2O/Ethanol affects the optical and structural properties of copper sulfide QDs manufactured in a chemical synthesis way using modern microwave heating. The process of manufacturing QDs using chemical synthesis often involve a capping-agent to prevent the QDs from agglomerate into bigger structures.

Mezzanine is a collective term for hybrid instruments on the leverage finance market, offered as an alternative to traditional debt. As a hybrid, mezzanine combines elements of debt and equity financing. Mezzanine appears, in its most common shape, as subordinated to the senior debt, but ranks higher than pure equity. Reminiscent of security interests, the main importance of subordination is upon the default of the borrower. Therefore, the aim of the thesis is partly to investigate the legal prerequisites for a solid subordination of mezzanine financing, and partly to explain the consequences of subordination in a default.

Social media constitutes an increasing part of organizations and businesses today, regardlessif its segment is B2B (Business to business) or B2C (Business to consumer). The use ofsocial media has been self-evident for many companies, especially throughout the B2C area.The study examined attitudes towards Web 2.0 and social media in the B2B-segment, andwhat advantages and disadvantages that might exist with the use of the implementation. Inorder to answer the research question a qualitative case study on the company IFS (Industrialand Financial Systems) was made..

This Master's Thesis describes the design of a new system where a digital signal processor has been added to an existing imaging system consisting of field programmable gate arrays. The new system will offer a higher degree of flexibility by considerably shortening the design time and make it possible to implement more complex algorithms than the existing ones. The choice of system architecture and a test implementation are discussed. The test implementation consists of a program for the digital signal processor and VHDL code for one of the field programmable gate arrays. The code for the digital signal processor was designed for testing on an evaluation board from Texas Instruments.

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.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.

Background and problem: Whether or not the pay to executives is fair is widely debated. During the last years especially the variable pay has been in the spotlight. But at what levels are the compensations really at? Media?s focus is mainly on the absolute highest compensations which may result in a skew view on pay-for-performance incentives.Purpose: The purpose of this thesis is to establish the levels of compensation to executives in a wide range of randomly selected companies listed on the Stockholm stock exchange during the years 2001 to 2005. Furthermore, the impact of a set of firm specific variables on compensation levels will be analyzed with basis in several hypothesis.Delimitations: The variable pay considered in this thesis will only be variable cash bonuses.

The purpose was to examine relations between motivation and goal orientation, perceived ability and perceived motivational climate among persons working out in gym. Another purpose was to study differences in motivation, perceived ability and motivational climate among men and women. The final purpose was to study interactional effects on the dependent variable motivation. The participants were 59 men and 69 women. The instruments used were Task and Ego Goal Orientation in Sport Questionnaire (TEOSQ), Harter´s Competence scale and part of Mahoneys R-5 test.

Svensk filmindustri idag finansieras huvudsakligen genom statliga medel. Dock finns det inte tillräckligt med finansiella medel jämfört det antal svenska filmer som produceras varje år. När finansieringen är otillräcklig kan det vara av största vikt att förstå och kunna arbeta med finansiell bootstrapping som verktyg för att kunna slutföra produktionen av filmen. Finansiell bootstrapping är ett begrepp som kan fungera som ett resursanskaffande verktyg för att tillföra resurser till en produktion till en lägre kostnad än marknadspriset, eller till ingen kostnad alls. Denna uppsats syftar till att undersöka om detta verktyg finns inom svensk filmproduktion ? och i så fall vilka som använder verktyget och varför.

There have been several projects with solar installations in Sweden, and Sala-Heby Energi (SHE) wanted to create a solar plant. The question answered in this thesis is whether it is economically viable to create such a source of sustainable, renewable energy. The plant would be built with the help of the financial effort from 120 customers. This economic union would sell the electricity to the SHE, for SEK 4.50 per kWh up to a certain level over a period of 10 years. It would be a long term commitment to environmentally friendly electricity, using solar cells which convert sunlight directly into electricity.In year 2009 there was introduced a new state aid for photovoltaic systems, to create an increased and continuing interest in solar cells.