Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

SharePoint 2010 is a very complicated platform. In the following essay we try to figure out in which way SharePoint 2010 can be used as a application framework rather than retail product. Different strengths and weaknesses are considered and we try to look into which areas SharePoint 2010 is a good choice for development.SharePoint has shown to be a compentent and useble as an application framework for interactive web applications. Though it is not suitable for all applications.I would like to thank Precio Systemutveckling AB for having the opportunity to make this essay..

The purpose of this master thesis is to attract attention to the undefined spaces of our urban landscape and emphasize the need of these spaces in the city. The different values of these spaces are here clearly presented so that they can be considered when real estate developers show a particular interest in any one of these undefined spaces. The term undefinied spaces can mean a lot of things. The spaces that I now choose to define as undefined spaces are neither planned nor designed. It could for instance be a piece of leftover land in between two residential areas, or as times change, a formerly planned area might be forgotten and left to its own.

The aim of the following paper has been to test the democratic peace theory through applying it on the conflict between Russia and Georgia in 2008.  This to either falsify the theory or come to the conclusion that the states? democracy was not satisfactory in regards to the definition of liberal democracy. The questions asked are: Was Russia and Georgia democratic states? Is democracy a protection from war? And which aspects of the liberal democratic theory, if any, were not satisfactory in either of the countries? The results show that the democratic peace theory is valid in this case and that neither one of the states were democratic.

This paper investigates whether there is a right not to suffer from poverty. The investigation is being conducted from the theoretical standpoint/view that only civil and political rights constitute justiciable rights and rights proper from a moral stance, whereas economic and social rights constitute mere political agendas or less.In the search of an answer to this question the content of economic and social rights, and thereafter civil and political rights will be outlined, followed by an inquiry of what should really be considered as rights. Finally, the arguments against economic and social rights as real rights is presented and scrutinized.This paper will conclude that the stated difference between the above-mentioned sets of rights is illusory and that the right not to suffer from poverty ought to have the same status as civil and political rights..

I syftet att undersöka hur en skatte- och bidragsreform kan tänkas påverka utbudet av arbetskraft för ungdomar, modelleras en Discrete Choice nyttofunktion, där valet av antalet arbetstimmar begränsas till fem olika arbetstimmarsklasser. Modellen tar hänsyn till icke-linjära skatter och icke-konvexa budgetkurvor. I nyttomaximeringen tas även hänsyn till valet av socialbidrag. För att se effekten på ungdomarnas arbetstimmar används mikrosimuleringsmodellen FASIT som innehåller databaser över inkomster, skatte- och transfereringssystem. Finans- och Socialdepartementen använder modellen för att se reformers eventuella effekter på specifika grupper i samhället.Skattereformen innebär en höjning av grundavdraget och bidragsreformen en sänkning av socialbidraget.

Simplicity, intimacy, freedom and one single threadcharacterize the knitting technique.In my project, I have studied ways of creating three-dimensional shape and structure using single threads and various knitting techniques. I applied my ideas in a collaboration with the singer Sofia Karlsson. The focus has been to design a portable object that can be used in pictures for the cover and promotion of her upcoming album.The material I studied, processed and used in creating the three-part object was linen. In the center stands a collar, that changes expression depending on how it is worn and which side is turned towards the outside. The collar interacts with a cylinder for her hands and a hairnet.

In connection with the property crises in many countries, caused by the financial crises, people are now more aware of the risks involved in poor property-investments. The unusually cold winters along with extreme prices of electricity in Sweden in recent years has also contributed to increased interest in energy-efficient buildings.The process of developing a modern family home in Kiruna, Sweden is presented the first part of this paper. The house has been designed to withstand very high stresses from snow, low energy consumption as well as a high standard of living comfort. Aspects of the house covered here involves everything from construction, heating and ventilation to sanitation. Each of these areas is presented based on their underlying, scientific methods or theories.

Objective: The objective of this thesis is to investigate how Scania has attained success to establish on the Indian market and to inquire into the establishment process of Scania and their entrance in the Indian market. The thesis describes different factors such as the product, mode of entry, time of entry and choice of market that play a role when a company establishes and invest in a foreign market.Method: This thesis is limited to the process of establishing Scania on the Indian truck market. A qualitative approach has being utilized in this study, consisting of interviews withStaffan Sjöström, development manager at the R&D department, Koen Knoops, vice president at Financial Services and Henrik Fagrenius, former managing director for Scania in India. Data collection from various journals and articles have been conducted for the presentation of the number of sold newly registered trucks in comparison to the number of sold newly registered trucks in India by Volvo, Tata Motors and Ashok Leyland during 2010, 2011, 2012 and the first three quarters of 2013.Theory: With a starting-point in empirism, we have used a theoretical frame of reference to describe Scania´s establishment process. Scania makes use of an internationalization strategy, namely Market Selection, Time of Entry and Entry mode and the network model, which describes the process of establishing on a foreign market as a business association with various players on the market.

The purpose of this study was to examine if women's career was affected by becoming a mother after 35 years old. It was also our intention to discover if it was an intentional or an unintentional choice to postpone giving birth just for the sake of the career. We have read articles that are implying that women´s career possibilities, combined with children, is difficult and of current interest in today's society. Science has shown that it no longer appears to be women's main life objective to give birth but they now also wants a career. We wanted to shed some light on the subject from two different angles, so we looked both from the women's perspective and from the employer's perspective.

This study in Public Administration uses feminism and historical institutionalism toanalyze a highly debated contemporary policy problem that concerns genderequality in the policy of parental leave. The parental insurance was introduced in1974 with the governmental goal of gender equality. In 1974 only 0,5 percent of thenumber of days of parental benefit was paid to men. Today, 40 years later, the goalremains the same and the numbers of days of parental benefit paid to men are 24,8percent.The debate that has characterized the Swedish policy of parental insurance andspecifically the design of the parental benefit is the debate of Freedom of choiceversus quota.Our study focuses on ideas and arguments that influence the policy of parentalbenefit. The study assumes, with basis in the theories of feminism and historicalinstitutionalism, that a policy like parental benefit is slow-moving and that pathdependency has lead to a slow development of gender equality..

My goal with this Project was to create four pictures which de¬scribed four different emotions. The purpose of the project was that the pictures would be placed in a psychology department and they could use them as a starting point for a discussion about the patients? emotions. My personal purpose was that I wanted to create pictures in scale 1:1 in an analogue fashion, and try to learn more about how people see and feel about pictures. What kind of thoughts can a picture give you? Can I create a picture which can be used as a platform for a discussion? Can I make a picture which describes an emotion? The making of the pictures started with developing ideas and then I took photographs of my friend Joel, in different situations and moods, which I used as reference for my paintings.

SAMMANFATTNINGSyftet med uppsatsen har varit att beskriva och analysera gällande rätt, vad avserförhållandet mellan den kommunala arbetstagarens rättigheter till yttrandefrihet kontraden lojalitetsplikt som denne genom anställningsavtalet har gentemot sin arbetsgivare.Eftersom det finns en hel del praxis inom området främst från Justitieombudsmannen(JO), eftersom det rör sig om kommunal verksamhet, använder jag mig i uppsatsen avflera uttalanden och beslut från denna instans.Yttrandefriheten är en av de mest grundläggande rättigheterna i ett demokratisktsamhälle och är i Sverige en grundlagsfäst rättighet. Rätten att fritt kunna uttrycka sinuppfattning är viktig för att information skall kunna spridas, och att alla skall kunnavara med och påverka samhället via dialog och debatt.Teknikens utveckling och sociala mediers utbredning gör att information och åsikterblir lättillgängliga för en stor krets av mottagare.Att använda sig av sociala medier och via bloggar och facebook ge uttryck för åsikteroch attityder blir allt mer frekvent förekommande, och det är inte helt ovanligt att mansom arbetstagare kommenterar sin arbetsplats, chef eller verksamheten man är anställdinom.Arbetstagaren i den kommunala verksamheten har ett förstärkt skydd för sinyttrandefrihet gentemot arbetsgivaren (det allmänna) genom den grundlagsfästameddelarfriheten och meddelarskyddet.I uppsatsen redogör jag för de rättigheter och det skydd som den kommunalaarbetstagaren har när det gäller att utnyttja sin yttrandefrihet i form av kritiskauttalanden gentemot arbetsgivaren.Förutom rättigheten att uttrycka kritik gentemot sin arbetsgivare har den kommunalaarbetstagaren också skyldigheter att anmäla missförhållanden inom vissa områden,Detta via lex Maria och lex Sarah, vilket jag också redogör för. I uppsatsen beskriverjag även det betänkande som i april i år (2011) presenterats angående lex Sarah inomskolan.I uppsatsen konstaterar jag att rätten till yttrandefrihet går före den lojalitetsplikt som ioch med anställningsavtalets ingående uppstår.Jag konstaterar att lojalitetsplikten i kommunal verksamhet inte existerar när det gällernegativa eller kritiska yttranden gentemot arbetsgivaren.Lojalitetsplikten handlar för den kommunala arbetstagaren i själva verket enbart om hurman skall utföra sina arbetsuppgifter, inte vad arbetstagaren uttrycker om sinarbetsgivare..

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

This thesis investigates if privatization of the Swedish healthcare system influences our view on the meaning of equality. This system is based on the principle that all people are equals and that healthcare should be provided on the basis of need. I apply critical ideology analysis to investigate how our view of equality might change because of the evolvement of society. A critical view may be explained as an interest in exploring things that seem obvious to many. Important questions to answer are why equality is regarded as such a natural concept in the society and how healthcare is actually provided.