Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

Nathan Söderblom, Swedish archbishop 1914 - 1931, understands his role as bishop from an integrated theological conception that episcopacy is a gift to the church and the apostolic succession a heritage of utmost value. Episcopacy is an important tool to make the churches come together. in his work for peace during the Great War it was through his position without any power that he could approach the politicians. His calling was not only for Sweden; he had a responsibility for the whole world. In the Ecumenical Cope for the 1925 Stockholm meeting Söderblom expressed his views on the importance of the Uppsala see.

Purpose: This study aims to investigate the conditions that prevail when companies put their marketing in social media with the purpose of creating a perception of the risks and opportunities it brings to businesses and ultimately how it may affect the corporate image and identity.Theories: The basis of the problem area are presented through a theoretical framework with the purpose of highlighting the notions of social media, communi- cation, marketing communication, groundswell, corporate identity and image.Methodology: To investigate the research questions this study adopted a qualitative approach in which the authors study the properties of a phenomenon in order to seek a deeper understanding of the problems we have presented. There is an exploratory approach to knowledge and the authors have chosen to conduct qualitative research interviews based upon three themes: driving forces, challenges and impacts.Conclusion: The study revealed that traditional models of communication are no longer applicable in social media. Companies are up for a challenge and must clarify their sole purpose when establishing communication in the social landscape. The general motivation for marketing in social media is making profit, however, building relationships is not a natural motive for most companies. The risks companies expe- rience is the exposure caused by social media and the study also reveals that this fear is firmly attached to their lack of knowledge of these new channels of communicat- ion and their primary areas of use which indicates that skilled employees plays a vi- tal role with their use of social media in their communication process.

This thesis is a case study with a qualitative approach. The company examined is The Astonishing Tribe (TAT) making user interfaces for mobile phones. The company has had a growth of 1453% from 2002 until 2006. We have examined what are the key factors for keeping innovation while growing. The most significant factor not supporting innovation within the case company is the will to take calculated risks.

The purpose of this study is to explore the factors affecting an individual's working life mobility and how this mobility is perceived by the individual. The study has a qualitative approach and the theoretical part is based on Castells', Giddens' and Bauman's theories of modern society and employment in relation to the individual. The study concludes that external circumstances in combination with internal driving forces are the reasons behind changing careers. The process is predominantly perceived as positive, especially education tends to strengthen self-identity. Work in general is regarded as important for a person's identity and new career changes are expected in the future..

AbstractAuthor: Josefin Gustavsson, Moa OsbäckTitle: School social workers view on young people using social media ? a study with a discourse theoretical approach [Skolkuratorers syn på ungas användande av sociala medier ? en studie med en diskursteoretisk ansats]Supervisor: Anders GiertzAssessor: Jan Petersson The aim of this study is to investigate school social workers view on young people using social media. With this study we are intended to understand how discourses affect the interventions of school social workers. This study has a qualitative approach and contains seven interviews with school social workers and one social worker who responded through a written response document. The interviews were semi-structured to enable spontaneous reflections and to catch the essence of the respondent?s language in the context as a school social worker.

This study was conducted in the Master program at The Music Pedagogical Center (MPC) at The Royal College of Music in Stockholm. Korta musikresor (Short Music Journeys) is the Swedish term used for a receptive method of music therapy adapted from the tradition of The Bonny Method of Guided Imagery and Music (BMGIM) and the theory and practice of Expressive Arts Therapy. The KMR method uses carefully selected short pieces of music, lasting between 2 and 5 minutes, to work on various psychological problems and life- crises. The music session is conducted in a slightly altered state of consciousness with a clear focus being established beforehand in a verbal dialogue with the psychotherapist. There is also the possibility of using artwork to process and explore the imagery after the music listening.

Syftet med den här uppsatsen är att belysa hur individer med funktionsnedsättning skapar sin förmågodeprivation, ?capability deprivation?, i relation till de möjligheter till utveckling som framkallas av strukturella och personliga faktorer. Förmågodeprivation innebär att människan upplever brist på friheter och rättigheter för att använda sina förmågor till att nå sina personliga mål. Dessa mål kan vara av ekonomisk, social och kulturell karaktär och kan betyda en utveckling hos individen som denne värderar högt. När förmågodeprivation uppstår likställs den med fattigdom.

The war between Georgia and Russia awakened the world pretty brutally when a small country like Georgia tried to restore order in South Ossetia. The war between the two countries took place over five days in August 2008. This paper discusses the Russian operational art and its development after the war. The starting point is to test the traditional and classic Russian theory of operational art. The aim is to describe and discuss the Russian operational experience and any developments and trends in the Russian Federation's armed forces. The purpose of describing the theory behind the operational art is to create an independent analysis model. The essay?s analysis is based entirely from qualitative research with the collection of qualitative data in the form of texts and documents with a holistic perspective. Initially, the theory chapter is created from an inductive approach to identify, define and describe the operational concept and principles, creating a theoretical model of explanation. The developed analytical model is based on the Russian theory of operational art and takes off from a deductive approach to the collected empirical data. The results of the performed analysis results are interpreted and the product of this presented in the operational conclusions. Russia had a strategic ability to win the war by means of strategic resources related to tempo, simplicity and shock effect on the Georgian troops. Russia carries out a variety of reforms and the outcome of the war demonstrates the importance of Russia having a strategic capacity to make use of one in the type of conflict that Georgia represents. This success shows that the strategic capabilities are initially a success factor, while the deficiencies in the operational and tactical levels cannot be accepted in the long run, but must be developed.

The purpose of this paper is to examine how teachers comprehend LUS as a development program, but also how they think about one of the points in the program. The study is based on interviews with five teachers working with ages between preschool to ninth grade.The results show that the development program is splendid, it doesn?t come with a lot of paperwork and it has a humanistic approach. When it comes to point 18a which is the main examination, the teachers mainly agree with each other. They all talk about preunderstanding, reading speed and the amount of literature as the main characteristics to be placed at point 18a.

Both authors of this study have been involved in the School of Business at Umeå University Student Association (HHUS) and is due this discovery deficiencies and problems within the association. The pressure to engage in HHUS is compared with other financial organizations around the country very low. This led us to consider why this is the case. From experience we know that communication between the association and its members are not functioning optimally. Communication itself is essential for motivating students and for that motivation should be high for the students to experience good quality on the engagement. The purpose of this study is to identify lines of communication and motivational factors that affect students who are members of HHUS to get involved or not.

In this report we describe an adaptive simulated annealing method for sizing the devices in analog circuits. The motivation for use an adaptive simulated annealing method for analog circuit design are to increase the efficiency of the design circuit. To demonstrate the functionality and the performance of the approach, an operational transconductance amplifier is simulated. The circuit is modeled with symbolic equations that are derived automatically by a simulator..

This study presents a survey of the capital budgeting methods used in investment decisions by selected Swedish firms. The study has a qualitative approach where the main goal is to increase the understanding of why firms use ?incorrect? capital budgeting methods like the payback method despite the well known fact that it is one of the most faulty methods, according to literature in business finance (Brealey. Myers). The study has specially researched the impact of company?s size, investments size, ownership structure, branch traditions and political risks influence on firms capital budgeting..

Title:                          Leadership development of individuals in management positions Authors:                    Carl Renér and Peter Simonsson  Institution:                Linneaus University, School of Business and Economics Program:                   Human Resource Management Course:                      Business administration ? Organization including thesis, 15 credits Supervisor:               Olle Duhlin (Linneaus University, School of Business and Economics) Examiner:                 Mikael Lundgren (Linneaus University, School of Business and Economics) It is widely known that the role of managers may result in stress and a heavy workload. As a result of this negative effects organisations have to counteract and find new solutions and systems to facilitate and assist leaders in their work. A popular method for leadership development has come to show both in research and in practice, especially in recent years, this popular method is known as mentoring. This form of leadership development is often applied in so called mentoring programs.

Due to poorly functioning local and regional markets, the smallholders in San Francisco, Petén, were dependent on intermediaries that took advantage of the smallholder?s distance to markets. In an attempt to secure income and strengthen their bargaining position, 189 smallholders joined forces through the creation of a social smallholder network, held together by a community based enterprise. This enterprise was initiated in 2011 with the help of government incentive programmes and NGOs that within a few years will leave the enterprise to auto regime. This study treats the sustainability of a community forest based enterprise, Chachaklum, in northern Guatemala. The study identifies factors that enable smallholders to organize themselves in order to obtain business practices that support an improved standard of living.