Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

This report describes a study, description and testing of parts to an application adapted to the operating system Android. The application is supposed to measure the distance to a car ahead. Apart from distance measurements the ability of the application to calculate its own speed with the help of GPS is tested. From these two parameters, speed, distance and some constants the theoretical stopping distance of the car will be calculated in order to warn the driver if the car is too close to the car ahead in relation to its own speed and stopping distance.Tests were conducted on the different applications that were programmed and the result showed that the camera technique in the mobile phone itself limits the maximum distance of the distance measurement application. The max distance the tests in this thesis revealed was approximately 5 meters.

Just how far is it possible to make learning of new parts for recognition and robot picking autonomous? This thesis initially gives the prerequisites for the steps in learning and calibration that are to be automated. Among these tasks are to select a suitable part model from numerous candidates with the help of a new part segmenter, as well as computing the spatial extent of this part, facilitating robotic collision handling. Other tasks are to analyze the part model in order to highlight correct and suitable edge segments for increasing pattern matching certainty, and to choose appropriate acceptance levels for pattern matching. Furthermore, tasks deal with simplifying camera calibration by analyzing the calibration pattern, as well as compensating for differences in perspective at great depth variations, by calculating the centre of perspective of the image.

Social networks have become an important factor in today?s society. Companies as well as individuals are using these platforms to interact with one another on a daily basis. This phenomenon has mostly been acknowledged by companies on B2C markets where these social network sites are being used to communicate their brand. On B2B markets however, the usage of these platforms have not been as optimistically implemented.

In all times school has defined and categorized pupils from a hypothetical normality. The National Agency for Education is today critical to how the municipalities provide for the necessity of special support for pupils with difficulties in school.Pupil`s assistants has been a growing profession in school during the last decade and their importance for the pupils is relatively unexplored. The aim of this study is to find out how the pupils think about having pupil`s assistant during the obligatory school on the basis of the ideas of power, knowledge, involvment and understanding. The study is based on qualitative interviews, consisting of half-structured questions, with eight pupils that have or have had pupil`s assistant during their time in senior compulsory school. The result notifies that the pupils feel powerless in school, they have no opportunity to affect and they do not think they are someone that could make any change.

The purpose of this diagnostic master thesis is to examine the motivation of the individuals working in a specific section at Sony Ericsson BGNMVNL. In order to do this, we will distinguish motivational and de-motivational factors that influence the individuals? in their work. Further, we also have the aim of giving recommendations on how to act on these outcomes in order to improve the motivation in BGNMVNL. Our thesis is a diagnostic study in which data is collected by qualitative face-to-face interviews and observations with selected individuals at Sony Ericsson.

Att det idag finns flera metoder och modeller för att fatta beslut är inte konstigt då beslutsfattande sker varje dag och i vissa sammanhang kan ge ödesdigra konsekvenser om det blir fel. Denna kandidatuppsats kan ses som en förstudie för hur naturligt beslutsfattande skulle kunna stödjas genom en förbättrad utbildning till beslutsfattare. Uppsatsen ämnar behandla naturligt beslutsfattande och intuition hos experter inom räddningstjänsten, närmare bestämt om de använder intuition och i så fall vad som ligger till grund för denna intuition. Intervjuer utfördes på räddningstjänsten i Motala efter critical decision method som är framtagen för cognitive task analysis. Inom räddningstjänsten använder sig befälen av intuition när de tar det flesta av sina beslut i fält.

A couple of hundred years ago half of the earth?s surface was covered by forest. Today, only half remains and every year an area the size of Nepal is disappearing. Deforestation, together with the burning of fossil fuels, is also one of the reasons for the increasing greenhouse effect. Another relatively unknown problem for the world?s forests is the trade with illegally harvested timber.

Varje gång ambulanspersonalen åker på ett larm finns risk för att de ska råka ut för personer som kan bli hotfulla eller våldsamma. Det behöver nödvändigtvis inte vara patienten som är hotfull, utan det kan lika gärna vara någon annan i omgivningen. Syftet med detta examensarbete var att undersöka hur ambulanspersonalen kan bedöma att ett hotfullt beteende föreligger och vilka beslut de därefter tar om hur de ska agera. En kvalitativ undersökning gjordes med hjälp av halvstrukturerade intervjuer där frågeställningarna var: Har ambulanspersonalen utbildning och kunskap för att bedöma vad som är ett riskfyllt beteende? Agerar personalen utifrån sin utbildning, kunskap eller gällande säkerhetsrutiner? Påverkar stress ambulanspersonalens bedömningar och beslut? Har personalen återkoppling efter ett larm för att diskutera om bedömningen och besluten de tog var korrekta? Den teoretiska utgångspunkten var Naturalistiskt beslutsfattande (NDM = Naturalistic Decision Making) och mer specifikt Igenkänningsbaserade beslut (RPD = Recognition-Primed Decision).

The purpose with the essay is to illuminate four former clients? personal stories about the meeting with the authority in the Swedish welfare system and the institutionalization theywent through. The questions being asked in the essay focus on communication, the relationship concerning power and the former clients attitude towards the institutionalization as a treatment. Four interviews were held with former clients who were institutionalized sometime between the ages of 15-25. The results were then analyzed by theories focusing on communication as a way to gain power and how social interaction may influence the individual attitudes towards authorities.

This essay ? Discourse and Dissonance ? deals with Mary Shelley?s gothic novel Frankenstein; or, the Modern Prometheus (1818). The focal point is the construction of ?Them and Us?, as defined by scholars such as Stuart Hall, viewed in terms of the following categories: race, gender and family, class, and sexuality. Rather than applying an outside perspective, e.g.

Abstract (Svenska)Den här undersökningen försöker ta reda på om orsaken till att människor bättre minns ansikten av sin egen etnicitet än ansikten med annan etnisk bakgrund ligger i mer holistisk än analytisk inkodning. Det testades även om kända och okända ansikten inkodas holistiskt eller analytiskt. Sammanlagt 51 personer deltog i undersökningen. Hälften av stimulusmaterialet var ljushyade (amerikaner av europeiskt ursprung) och hälften var mörkhyade (amerikaner av afrikanskt ursprung). 1/3 av stimulusmaterialet var bilder av mörka och ljusa kända personer.

AbstractA tourism genre that has developed in recent years is the nautical tourism, nautical tourism is described as a tourism genre that includes all activities in relation to water. Croatia is one country that has invested in and has good presumption for this type of tourism, and has also received an international recognition as a top destination within the nautical tourism genre. The purpose with this thesis is to increase knowledge about the nautical tourism development in Croatia, and to see if it would be possible to develop on Swedish conditions. Sweden is a destination with a large number of archipelagos, located in both inland lakes and along coastal areas. Stockholm archipelago is one of the world's largest archipelagos which has a long tradition as a tourist destination.

Despite narrative advertising being an increasingly popular strategy among brands today, little research has examined the different expressions of repetition variation strategy in comparison to its alternative, argumentative advertising. Still unexplained is whether the appreciation and recognition created from successful storytelling-based commercial campaigns is a result of execution or the format itself. This study aims to investigate four repetition variation strategies, three narratives and one argumentative, to determine which one is the most effective and also which one that generates the highest advertising equity. An experiment was conducted through exposing four groups of Swedish High School students to text-based advertising manuscripts customized after format, where each group was exposed to ads on two separate occasions. The result showed evidence of narrative advertising being easier to comprehend, which according to theory should lead to higher advertising effectiveness.