Sammanfattning Uppsatsens titel: Erfarenheter av IFRS i Sverige ? vad innebär IFRS för företagen? Seminariedatum: 2007-06-07 Ämne/Kurs: FEK 582 Kandidatuppsats, 10 poäng Författare: Afrodita D. Coku, Samet Elezi, Sebastian Klarås Handledare: Carl-Michael Unger, Erling Green Fem nyckelord: Utbildning, Organisering, IFRS, Koncern, Revisionsbyrå Syfte: Uppsatsens syfte är att beskriva och analysera ett antal företags och revisionsbyråers erfarenheter av IFRS. Metod: Undersökningen har genomförts enligt den kvalitativa metoden genom såväl personliga intervjuer som utskickande av frågeformulär. Referensram: Vår referensram består av att beskriva vilka erfarenheter svenska företag och revisionsbyråer har av IFRS, samt vilken organisering och utbildning har krävts att implementera IFRS.

Denna uppsats syftar till att få en inblick i hur frilansande folkmusiker i Sverige gör för att lansera sig själva som artister, vilka redskap som används samt vilken funktion dessa redskap fyller. Detta har undersökts genom kvalitativa intervjuer med fyra frilansmusiker inom den folkmusikaliska genren. Musikbranschens förändrade förutsättningar, ställda i relation till Lundberg, Malm & Ronströms (2000) begrepp görare, vetare och makare, utgör de teoretiska utgångspunkterna för uppsatsen. Dessa begrepp har i uppsatsen omformats till de tre nya begreppen individen, arenan och branschen. Resultatet visar att respondenternas artistlansering är en medveten process som består av många komponenter.

This paper appeals to professionals working with green questions. It intends to create a discussion about which plant species that can be established in a fieldlayer of a naturelike planting on fertile agricultural land. To initiate the essay, a studie of which values that can be connected with an establishment of a fieldlayer was performed . A part of Tor Nitzelius Park in Alnarp, a so called naturlike planting on fertile agricultural land, was used as a model for the choice of species. With the aid of soil values, photos and a list of current species, interviews with four ecologists were performed.

The goal of this thesis is to analyse whether the method ?Observiaire? is of any use for traffic analysis. The method consists of analysing film material, preferably before and after changes are made to an area, by answering a survey for the users that are observed within the population. The method also opens up for deeper qualitative analyses which are rooted in the quantitative data collected from the survey-study. In this study we analyse the method by applying it to the case study of the changes made at Götgatan in Stockholm, where a green wave was implemented and the bicycle road widened.

The purpose of this essay is to present, from a theoretical framwork about regional democracy, possible methods to handle the regional democratic problems in Östergötland in Sweden and to investigate the opinion of the political parties regarding this issue. Both the national and the local/regional level are investigated. The contents of the essay is based on literature studies and interviews of politicians in Östergötland. Regional democratic problems that is discussed are the political responsibility and the power distribution between the political actors on the regional level. A solution of the problem could be to organize the regional society structure in accordance with one of the following organization models"Statligt regionalt ansvar","Kommuner i samverkan"or"Regionalt folkstyre".

This study includes several purposes which are to describe the concept of working environment, explain who is responsible for its functioning and how the working environment should look like. Other purposes the study have is to investigate how the working environment is in both Swedish and the two investigated companies construction sites and to share some operators proposing measures for the shortcomings and problems that exist in the construction sector working environment. To achieve these purposes was a qualitative study made with unstructured observations, interviews and survey where three construction sites were observed. The result shows that the concept of the working environment cover many aspects and is essentially about the environment we live in and experience in our work and this environment can be both an indoor as an outdoor environment. In this work, the concept is divided into four areas; it is the physical, the ergonomic, the psychosocial and the chemical.

I takt med urbanisering och samha?llstrender har utvecklingen och samha?llsplaneringen av sta?der blivit allt viktigare. BREEAM Communities a?r ett relativt nytt, brittiskt, certifieringssystem fo?r stadsdelar och fungerar som ett verktyg samt bedo?mningsunderlag fo?r samha?llsplanerare. Verktyget fungerar som ett systematiskt underlag fo?r att kunna bygga ha?llbara stadsdelar och tar sa?ledes ha?nsyn till alla tre dimensioner av ha?llbarhet; sociala, ekonomiska och ekologiska.I Sverige har stadsdelscertifiering pa? senare a?r uppma?rksammats.

Purpose This thesis tries to create an understanding of how male homosexual entrepreneurs, both as persons and as a concept, relates to the fact that entrepreneurship, as well as the society as a whole, is heteronormative. Moreover, it examines by what methods the male homosexual entrepreneurs cope with the seemingly paradox of a homosexual man who also is an entrepreneur. Method The method has been qualitative from a social construction-point of view. We have made semi-structured interviews with nine male homosexual entrepreneurs and structured the findings from the interviews with a computer programme and mind mapping techniques. We have compared the structured findings with theories, in an abducting manner, to find out an answer to the purpose of this thesis.

Stormwater in urban areas has been treated as a problem for a long time. The large proportion of impermeable surfaces inhibits the water from infiltrating in the ground to the same extent that it does in nature. This causes intensive surface flow during rain, which in turn causes inconveniences such as decreased accessability, floods and increased risk of desease spreading. Drainage through pipes is the traditional and usually functional metod for storm water disposal. That is as long as water flows are moderate. But precipitation varies naturally in amount and intensity and additional impermeable surfaces make some pipes insufficient for heavy or lasting precipitation.

Denna kandidatuppsats behandlar miljöcertifieringssystemet BREEAM med fokus på processen och systemets effekter. I studien har pågående BREEAM-projekt i Sverige studerats för att undersöka vad som görs specifikt vid en BREEAM-certifiering, vad det kostar samt vilka nyttor en BREEAM-certifiering genererar.Bygg- och fastighetssektorn står för en betydande del av miljöpåverkan i Sverige idag och förhoppningen är att miljöcertifieringar av byggnader kan minska miljöbelastningen. Studien visar på att det finns en växande efterfrågan på miljöcertifierade kontor och lokaler från hyresgästen trots att innebörden än är något oklar.BREEAM är relativt nytt på svenska marknaden och behöver fortsätta att utvecklas och anpassas. Ett svenskt företag, med en redan god intern byggstandard, behöver dock inte göra några större åtaganden för att nå ett bra betyg i BREEAM. En BREEAM-certifiering intygar att en byggnad håller en bra nivå miljömässigt, visar att företaget är på väg åt rätt håll och hjälper till att strukturera upp miljöarbetet under ett byggprojekt.

Haptoglobin is an acute phase protein with important biological role because of its capacity to bind to haemoglobin. Haptoglobin exists in three major genetic polymorphism types: Hp1-1, Hp2-1 and Hp2-2, the distribution of which has been associated with abdominal aortic aneurysm (AAA), an asymptomatic aortic disease common among men older than 65 years.    Five different electrophoretic methods were tested according to their ability to separate the haptoglobin phenotypes. The detection was based on a produced hemolysate of blood in which haemoglobin binds to haptoglobin thereby forming a complex that can be detected by specific haemoglobin staining using TMB-dihydrochloride and hydro peroxide as substrate resulting in an azure-green color of the bands. Samples from 15 patients who had suffered surgery for not broken AAA, that is more than5.0 cmaortic diameter, and 15 samples from matched controls were analyzed.    Among the five tested electrophoretic methods best migration and separation was seen on the pre-cast agarosgel Hydragel HR on the instrument Hydrasys. The other four methods gave less successful results.

This paper examines if European integration has had an impact on national political parties by looking at the stances of the Swedish Green Party and the Left Party on the issue of the European Community and the European Union over time. With the development of the European Community and the European Union, national political parties face the challenge of an emerging political arena. European integration research has recently become more involved with what is called europeanization and political integration within the member states them self, this paper aims to provide further leverage to the thesis that national political actors undergo some degree of europeanization and are politically integrated in the EU, by examining manifestos of two historically eurosceptic Swedish political parties. The theoretical framework provided by neo-functional integration theory as well as europeanization is used to examine the empirical material in order to see if the political parties at the focal point of this study can be said to have undergone a change in political policy regarding the EC and EU, both in quantity and content. The analysis show that indeed both parties has undergone a change and what might be considered a europeanization, considering that the presence of the EU as a political issue seem to have risen in prominence and importance in the examined manifestos.

Syfte: Vi kommer i denna promemoria försöka skapa en förståelse för hur det är att driva ett nystartat företag samt vad som påverkar företagaren/företaget under de första åren.Vad tycker företagare att de kan stöta på för utmaningar under de första åren?Hur utvecklas ett företag och vad kan hända i det under de första åren?Metod: Det är den kvalitativa metoden och det hermeneutiska synsättet som har använts i denna uppsats. Vidare har vi arbetat med primärdata insamlad från intervjuer på ett induktivt arbetssätt. Teorin har insamlats från litteratursökning på högskolan i Gävles bibliotek samt genom internetsökningar. Analysen har skett genom en jämförelse mellan empiri och teori.

The dishwasher is a wide spread product that occurs in many households. It saves the user time,water and energy. When using a dishwasher instead of doing dishes by hand a lot of energy issaved.The importance of lowering the energy consumption does not only come from the consumerwinnings but also from an environmental point of view. Scientists are certain that the globalwarming comes from the emission of green house gasses that is created by human consumptionof oil, gas and coal.Dishwashers today are a lot more energy efficient than older dishwashers, but there are stillmargins to lower the energy consumption. The aim with this project is to investigate thedishwasher and it?s washing cycle, noting different phases and components that contribute towaste of energy.

The paper contains comment, clarification and criticism, even constructive criticism, of some theses that have been put forward by Laurence Bonjour in his In Defense of Pure Reason.It presents a concept of experience that deals with the relation between cognizer and object of experience that has a great similarity to that of Bonjour. Through analysis it is shown that the concept of a priori entails that Bonjour has two concepts of a priori, a narrow and a broad one. The narrow one is, in my own words: According to moderate rationalism a proposition p is a priori justified if and only if you apprehend that p must be true in every possible world. This doesn?t mean that Bonjour doesn?t believe in an epistemological, metaphysical and semantic realm.