Syftet med denna uppsats är att beskriva de förändringar som IFRS innebär för svenska börsnoterade företag. Vi vill även analysera dessa förändringar och se hur de påverkar företagen i verkligheten. En deduktiv ansats har legat till grund för att uppnå syftet. Vi har undersökt teorier kring problemen och därefter jämfört dessa teorier med det empiriska materialet. Grunden för det empiriska materialet har varit intervjuer med koncernredovisningsansvariga på tre börsnoterade företag och intervjuer med två auktoriserade revisorer.

This essay is a comparative empirical study of ethnic integration mainly of the Russian-speaking minorities in the three Baltic states (Estonia, Latvia and Lithuania) in a post-communism setting. As Lithuania has a Polish minority that is as large as the Russian-speaking, they too shall be included in the study but not as thoroughly as the Russian-speaking minority. Thus the problem is: to what degree are the ethnic minorities integrated with the titular nations in Estonia, Latvia and Lithuania? In order to study ethnic integration I have set up a theoretical framework largely based on Weiner?s theory of integration. The theoretical framework focuses on three dimensions: Citizenship, Identity and Segregation.

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

Objective: Our purpose with this study is to demonstrate the impact of natural disasters on banks' share prices.Method: Quantitative survey method, an event study.Conclusion: There is no association or a very weak correlation in this study between natural disasters and the Swedish banks' share prices..

Transfer pricing innebär i grund och botten att den vinst som företagsgrupper får ska fördelas på ett korrekt sätt mellan deländer där gruppen har aktörer.Armlängdsprincipen är den internationellt accepterade tillvägagångssättet att fastställa priser när närstående företag handlar medvarandra. Principen innebär att företagen ska handla med varandra precis som om de vore oberoende företag, påarmlängdsavstånd.Immateriella tillgångar har en rad egenskaper som gör dem speciellt svårvärderade ur armlängdsperspektiv. Marknadsvärdetbehöver inte vara samma som värdet för ägaren. I regel finns det heller inga transaktioner som innefattar immateriella tillgångarvilket gör det svårt att få en lämplig armlängdsvärdering med hjälp av de tre traditionella metoderna.De två vinstbaserade metoderna (Profit Split Method och Transactional Net Margin Method) är de mest lämpliga för atttillgodose armlängdsprincipen. Profit Split Method:s kanske största fördel är att man för att använda metoden inte behöver hajämförbara transaktioner till hands.

Bakgrund: Sexualitet är viktigt för alla individer då det ingår i människans fysiska och mentala behov. För äldre personer oavsett sexuell läggning (hetero? bi? homosexuell) är sexualitet viktigt för upplevelsen av ett hälsosamt liv. Forskning visar att många äldre saknar just kärlek och en fysisk nära kontakt. Patienters sexuella uttryck i form av verbala och sexuella handlingar kan skapa oro hos personalen då de saknar kunskap inom detta område.

Svensk Växtkraft is the owner of the biogas plant in Västerås. The company is planning to increase their treatment capacity at their biogas plant. In connection to this work it is also possible to make some energy saving changes to the biogas plant. The objective of this study was therefore to make an electricity and heat survey of the biogas plant, a detailed study of the heat consumption in the sanitation step and also a comparison of energy consumption with the present sanitation method and an alternative strategy where the waste is treated in 55 °C during 10 hours (the current method is heating to 70 °C during 1 hour). The energy survey was conducted in close collaboration with staff at the biogas plant. The current during normal operation was measured, power was calculated and multiplied by the time of usage to obtain the energy consumed.

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

The study aims to contribute knowledge about children's perceptions of the leisure-time as a learning environment. The study can be seen as an attempt to highlight the possible learning in the leisure-time, formally or informally.The study is based on two group interviews with a total of 11 children and was conducted by an interview guide with question areas to be discussed freely so that the children could give as full an answer as possible.Main results of the study show that children feel that they are staying at the leisure-time to get care when their parents are working and that they primarily associate the leisure-time with playing. The results show however that children feel that they learn things when participating in the leisure-time teaches controlled activities.It is possible to draw conclusions about the child actually experienced the leisure-time as a learning environment, but it can be difficult to identify when and how learning actually occurs. However, children do not perceive that there is learning while they play..

The purpose of this study was to describe and analyze youth community service in the Kalmar municipality. Our focus was on juvenile offenders and predecessor of public authorities. The juvenile offenders in our study have completed youth community service. A qualitative study was undertaken which include seven interviews. Our empirical data were compared and analyzed with previous research data.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

The DISA method is a universal program developed for teenage girls to prevent depression. The program includes cognitive behavioral techniques are suppose to change negative pattern of thinking, give practice of communication, strategies of problem solution and exercises to strengthen the social network. The purpose of this study is to find out how a group of teenage boys were affected by the DISA program and what factors that may have impacted the outcome. Material from three different studies have been used, a quantitative study in terms of data from self-assessment form CES-D, materials from two semi-structured focus group interviews with the boys and material from a questionnaire filled out by the boys on two occasions during the DISA method. The result of the CES-D indicates that the boys had less depressive symptoms after the final group meeting compared to the first group meeting and also a year later. Analysis of the material from focus group interviews and questionnaire have been made from a communication theory and systems theory perspective and indicate a shift to greater cohesion in the group and demonstrates that communication between the boy-group and group leaders had importance for the outcome.

In Northen Bungoma, Western province ? Kenya, the Vi-Agroforestry Project (VI-AFP) has introduced a new project that covers 7000 households. To succeed with the project, a water resources protection project, agroforestry methods will be implemented to secure the water quality of the area. In this thesis a foundation is laid for future follow-up studies of land cover and land use of this area. To carry out this study an existing method from a cooperation between VIAFP and Dalarnas University (HDa) has been implemented.

The purpose of this study was to examine the use of manipulative materials in mathematics education with the main focus on grades 4 to 6. With the use of a phenomenological approach all the aspects of this phenomenon was examined. Qualitative interviews, participant observations and comparative content analysis of textbooks has been conducted to investigate the use of manipulative materials in mathematics education. The results indicates that the teachers that were interviewed possesses good knowledge of this teaching method. However these teachers struggled to find time to put this method into practice and there was not enough teachers to attend these classes.

This thesis was built on a practical work for LM Ericsson Data AB and deals with how toexamine an information need for a limited department within the corporation using aqualitative interview method.The thesis deals with how to search for requested information on the Internet and the WorldWide Web (WWW). It contains a model and a method for evaluation of search engines onthe World Wide Web, and 16 search engines which primarily indexes the World Wide Webare being evaluated..