Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Hazel (Corylus avellana L.) is a common feature of meadows and pastures where it can grow in large populations and become very old. Is it possible to use the size of hazel stools for age determination and is it possible to use the size distribution of a population to provide information about how the land has been used? Hazel populations on ground where the lake-water level had been lowered, has been studied to validate an already developed growth model of hazel clones. Different hazel populations, on wooded meadows affected by mowing or grazing or overgrown meadows, were studied to evaluate the method utilizing hazel as land use indicator. The growth model was used to compare the size distributions of hazel populations with historical periods, which has been important for changes in agriculture or demography.

Stockholms stadsteater (Stockholm?s city theatre) is a public theatre in Stockholm, Sweden. During the last ten years, the theatre has increased its audience by 40 percent, has been called a ?success story? by culture politicians in Stockholm as well as others in the cultural field, and is today the largest theatre in the Nordic countries. At the same time, there is a recurring debate, primarily in the national morning papers? culture sections, concerning Stockholms stadsteater.

Participating in peace support operations has been and remains a significant part of the Swedish defense and security politics. Since the end of the Cold War, the Swedish national defence has been more and more dismantled, in favor of international peace support operations which have become an increasingly important task for the Swedish defence. Why then, is Sweden so engaged in conflicts so far from home? Using two classic theories of international politics, realism and liberalism, this study aims to shed light on arguments from the Swedish parliament on why it is important for Sweden to participate in international peace support operations. After analyzing arguments of the Social Democrat Party, the Moderate Party, the Green Party and the Liberal Party concerning three different peace support operations which Sweden has participated in, the result shows that although both realism and liberalism are influencing the parties? argumentation, liberalism is the theory which is used more often.

Swedish school children exhibit deteriorating knowledge results in terms of reading comprehension. Previous research shows that a method to increase the level of knowledge is the use of evidence-based learning techniques. Test based learning generates what is commonly referred to as a test effect, which proved to strengthen the relationship between learning and memory, as well as being applicable to various test formats. The purpose of this study was to investigate whether test based learning, in terms of learning english words leads to increased performance in a reading comprehension test, more specifically a cloze test. The study was based on a within-group design and was conducted three times over four weeks.

 Denna uppsats undersöker två läroböcker avsedda för gymnasiets A-kurs i engelskämnet, Progress Gold A (2003) och Solid Ground (2003), i syfte att se vad de kan kommunicera ur ett genusperspektiv. De frågeställningar som behandlas är följande: Hur konstrueras genus i texterna i dessa båda läroböcker? Då läsaren inkluderas exempelvis i ett "vi" eller "du", förutsätts läsaren då vara antingen man eller kvinna, eller har detta inte någon betydelse? Hur förhåller sig resultaten till läroplanens mål om jämställdhet?Den teori och metod som ligger till grund för analysen har hämtats från det fält som kallas diskursanalys. Såsom den utformats i detta arbete kan metoden närmast beskrivas som en kvalitativ närläsning av materialet. Resultatet visar på att båda läroböckerna till stor del tycks reproducera genuskontraktets grundpelare, dikotomiseringen av manligt och kvinnligt samt hierarkin dem emellan som ger det manliga högre statuts än det kvinnliga.

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

In June 2006 the Swedish government decided that the use of energy in buildings should be reduced by 20 percent until 2020, compared to the level of energy used in 1995. To contribute to this goal, the real estate company ?Eskilstuna Kommunfastigheter AB?, set up own goals for their buildings. In 2009, the goal for schools was to have a maximum energy use of 118 kWh/m2year for heating and hot water.The school ?Hållsta skola?, just south of Eskilstuna, exceeds the limit since it used 270 kWh in 2008.

This paper examines how to use different kinds of source material for building surveys. The studyexamines how to use legends, construction archaeological surveys and Ground Penetrating Radar(GPR) as source material, and use them against each other to ensure the reliability they have.As a starting point I used Gräfsnäs castle ruin in Alingsås, Sweden, as an example. Gräfsnäs castlewas probably built in the Middle Ages and was rebuilt through the ages until it became a ruin in thelate 1800s. The castle ruin is today Alingsås most visited attraction.The investigation has focused on three areas which are located in the very ruin; rescue tunnels, thecellar vault and the treasure.There are legends that describe how the castle lord of Gräfsnäs fled an attack of the Danes in 1612 ina rescue tunnel which ended at the beach. At the construction archaeological surveys carried out in1935-36 they found a sewer in the courtyard that was once served as rescue tunnel and ended in themoat.

The purpose of this thesis is to evaluate 7 different search strategies for content-based image retrieval with respect to retrieval effectiveness. The strategies are based on different levels of resolution implemented by the Haar transformation. The result of the study shows an improvement in both mean average precision and mean recall in strategies based on lower levels of resolution..

The purpose of this study was to examine how young people who have chosen not to drink alcohol experience themselves and their surroundings. The aim was to find out what role temperance plays in their perceived identity. I also wanted to find out how they experienced the views of them, temperance and the temperance movement in their surroundings. Finally, I was interested in the question about alcohol, witch significance they believed it had for them and their surroundings. As theoretical ground, I used Howars S.

The purpose of this thesis is to evaluate whether or not tattoos have an impact on perceived customer satisfaction. We constructed an experiment where a service worker's physical appearance was manipulated. Our result indicates no significant impact of tattoos on customer satisfaction. However, the thesis succeeds to replicate previous findings on the links between physical attractiveness, attitude and customer satisfaction, and creates a ground for further discussion on the subject of tattoos in a professional environment..

What is located on the bottom in the water outside of Birka? Remains of a water palisade or jetties and other constructions.Birka a Viking Age town that existed between AD 750 and 975 was located on the northwestern part of the small island of Björkö, in the Mälar archipelago of the Baltic Sea in Sweden. The Town was protected onshore by a hill fort and a town rampart. It is a widely spread assumption that Birka had a water palisade as a part of its defense. There are logs and other remnants on the bottom of the lake dating back to the Viking age.

This paper is a case study on Bradley E. Manning, famous for leaking classified intelligence to media, or in the charge sheet?s words: ?knowingly give intelligence to the enemy, through indirect means.? My opinion is that this sort of dilemma is a question of values, how you view the world and, most important of all, human rights and the philosophy of rights. Therefore I decided to sort out the arguments regarding the issue of freedom of speech versus the state?s need for protection.

Abstract Back ground: Home based care is a meaningful activity giving patients and their families a chance to live their lives as close to normal as possible. Advanced palliative care is today provided at home, although geography does play a role in shaping that care. A rural setting can mean that conditions for such care differ from those in urban areas.Purpose: To describe the experiences of district nurses in palliative home care settings in a rural community.Method: Semi structured interviews with seven district nurses. The interviews were recorded digitally and transcribed in a precise fashion. A method of qualitative analysis of the contents, inspired by Burnard, was used to analyze the material.Results: Palliative care places high demands on the competency and experience of district nurses.