AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

Syftet med denna studie har varit att undersöka hur lärare tänker kring och ser på arbetet i arbetslag och samverkan. Studien bygger på ett fenomenografiskt vetenskapligt förhållningssätt och är baserade på kvalitativa intervjuer för att ta reda på några lärares uppfattningar och syn på arbetet inom och utanför arbetslaget. Intervjuerna är utförda på tre olika skolor i två olika kommuner och 16 verksamma lärare har deltagit.Studiens teoretiska bakgrund beskriver det postmoderna samhället och en skola i förändring. Bakgrunden behandlar begreppen balkanisering och Self-efficacy, hur grupper ser ut och vad som påverkar dem. Vidare skildras olika former av samarbetskulturer och modeller som beskriver hur samarbetet kan se ut och vad som påverkar.

This is the end report of my final exam at Medieteknik. It covers the planning, work process and review of a Flash based web application that I set out to do. The goal was to create a user friendly, interactive e-shop with embedded functionality for playing music, displaying rich media content and researching possible payment solutions, to enable buying music files online. The project involved creating the user interface, the programmatic functionality of a Flash client (an SWF file). Also, setting up an Apache HTTP Server and establishing a working ?bridge? between the Flash client and the web server with Flash Remoting components and AMFPHP.

The number of inhabitants of the towns and city centers have generelly increased, concurrent as the population in smaller towns has decreased. In Stockholm, the migration is very fast and here is also the most populous place, if one compares with other Sweden. In order to respond to the increasing population and the pressure they put on city spaces has Stockholm's town a town building strategy that says "build inwards". It means that one stem seals the town with spaces and business activities in central locations. The increased population in the towns and the densification of buildings leads however to an increased pressure on parks and public places.

Information Technology (IT) makes it possible to electronically distribute data between actorswho are in geographically diverse areas. Nowadays, information is sent less frequently throughtraditional correspondence in favor of faster electronic equivalents via the internet.Despite effective IT environmentand secure encryption techniques choose some actors to sendinformation through physical delivery. This phenomenon occurs in those working withconfidential information as it is handled by a number of rules and safety regulations.Based on a set of rules and requirements, we have looked over the possibility of sending sensitiveinformation electronically over the internet. The aim was to find general guidelines for howcompanies and organizations should manage and send sensitive information over insecurenetworks. This led us to our research question: How can information be exchanged betweenactors in geographically diverse areas be categorized and encrypted so that it can be transportedover the internet without security or integrity deficiencies?To answer the question, there was a case study at a defense company.

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

In the discourse of teaching it?s often mentioned that the pupil?s previous knowledge and experience plays an important part in the process of learning. For the teachers it?s in general crucial to be familiar with their pupils abilities and skills, talents and shortcomings in order to successfully teach them. Knowledge and an understanding of their pupils, also helps the teacher to organize and customize a successful teaching for each individual.

AbstractSweden has had a long tradition of freedom of the press and freedom of speech. Today the judicial area is regulated by the constitution of the press and the constitution of speech. The purpose of the two constitutions is to secure the right for every Swedish citizen to express their thoughts, opinions and feelings.The constitutions are designed to regulate the techniques with which the information is distributed and not to regulate the information in itself. This fact has caused a debate to arise on the subject whether the constitutions are still suitable to regulate the judicial area when the technical development causes the constitutions to get out of date and in need of constant updating. As a rule the usage of social media is not regulated by the constitution of speech the information distributed through these webpages can be included by the protection given by the constitution but very few of these webpages fulfill the criteria?s demanded by the constitution.The purpose of this essay is to ask the question whether the constitution of speech should be reformed to better regulate the technical development in the future.

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

The annual demands for forest fuels increases in Sweden. At present, large unutilized biomass resources is found in young, dense forests from which about five million oven-dry tonnes (ODt) (23 TWh) could annually be extracted as forest fuel. But harvesting small trees give high logging costs and new cost-efficient harvesting techniques are therefore required. The aim was to study the productivity of Vimek 608 BioCombi in forest fuel thinning of Lodgepole pine and to calculate the economy of the harvesting and estimate the thinning quality. The time study was performed in Åmarken in the county of Västerbotten.

A radical change is taking place in the world today: some former colonies are now booming economically while several former colonizers are suffering from economic crisis. Postcolonial theory states that old structures from the colonization are keeping the South poor and the North rich. Today there?s a shift in these structures as former colonizers Spain and Portugal are forced to ask for economical support from their former colonies.The colonial discourse separated white from black and depicted the population in the colonies as the absolute antithesis of the Europeans. In Portugal circulated also lusotropicalism, an ideology that claimed Portugal as absolutely free of racism, a statement with great influence in the postcolonial Portugal.On the basis of semi-structured focus groups I will in this paper do a discourse analysis of young, university educated Portuguese identity/ies in relation to the former colonies and the changing relations to these countries.

Test is an area in system development. Test can be performed manually or automated. Test activities can be supported by Word documents and Excel sheets for documenting and executing test cases and as well for follow up, but there are also new test tools designed to support and facilitate the testing process and the activities of the test. This study has described manual test and identified strengths and weaknesses of manual testing with a testing tool called Microsoft Test Manager (MTM) and of manual testing using test cases and test log templates developed by the testers at Sogeti. The result that emerged from the problem and strength analysis and the analysis of literature studies and firsthand experiences (in terms of creating, documenting and executing test cases) addresses the issue of the following weaknesses and strengths.

The aim of the present literature study was to define and describe the area ?compliance in veterinary medicine? (i.e. the way treatment recommendations are being performed) and discuss the factors that influence the level of compliance. Based on the findings, a model that intended to increase compliance in orthopedic postoperative rehabilitation of dogs was designed. In the daily work as a veterinary nurse it is essential that one provides the best possible care to the animals from the beginning to the end of the treatment.

This master's thesis on the subject of public law will deal with the implications ?Directive 2001/18/EC on the deliberate release into the environment of genetically modified organisms? might have on the Swedish legal system. The purpose of the directive is to harmonize the European Union States legislation regarding licensing of the deliberate release of GMO?s into the environ­ment, this to maintain a high level of environmental protection and at the same time preserve the internal market of the European Union. The thesis will primarily examine how the provisions of the directive relating to the general principle of good administration have impacted the proce­dural autonomy of Sweden.