Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

Traditionellt har HR-arbetet främst varit fokuserat på administrativa uppgifter och inte ansetts vara tillräckligt effektivt och värdeskapande. För att HR-arbetet ska bli mer strategiskt behöver funktionen organiseras så att den tillgodoser dessa behov (Boglind et al, 2013). Vi menar att HR-funktionens relation till ledare och linjechefer är avgörande för hur framgångsrikt deras arbete blir. Syftet med detta arbete är därför att undersöka hur chefer uppfattar HR-funktionens förändrade roll och vilken typ av stöd de förväntar sig av den. Vi vill också undersöka om uppfattningen av HR-funktionen skiljer sig åt beroende på hur den är organiserad.

Titel: e-Commerce and Relationships ? Customer Relationship Management This bachelor thesis is brought together to analyze the transformation from traditional marketing to Customer Relationship Management. The development in the technology world has made the marketing focus shift from products and their functionality to customers and value creation. Because of the tougher competition that developed from new channels of communication, corporations had to generate new sources of value for their customers in order to establish lasting relationships with them. Therefore we found it interesting to investigate how companies within the e-commerce business handle the transition towards customer relationship management.

The purpous of this master?s thesis is to explore how the swedish public library evolved between 1890-1911, before the state implemented the library reform in 1912. The material used to cunduct the study concists mainly of texts published during the time frame of the thesis in the form of books, booklets and articles from Folkbiblioteksbladet, a journal dedicated to the subject of the swedish public library.Drawing upon Habermas theory of the structural transformation of the public sphere and Bourdieus theories about taste as social distinction and symbolic capital, the thesis seeks to show how the public participated in the evolvement of the public library and which aspects of society that contributed to the public library?s establishment as an institution. The findings are also discussed in relation to previous research of the history of the Swedish public library.

Today, there are few industries left in our cities. Industrial areas thatare located in urban settings close to water or city centers are oftenreplaced by housing. In my thesis I want to explore how such industrialsite located in an urban setting can be transformed into anindustrial park where the industrial structures are saved. By approachingthis type of environment in a positive manner, I wish tohighlight the potential aesthetic and functional value in the existingindustrial structure. Through the transformation and design of anexisting industrial site I will convey the previous use and history ofthe place.The wastewater treatment plant, Kungsängsverket, is located in thedistrict of Kungsängen in the southern part of Uppsala.

Utifrån mitt djupa intresse inför människors beteenden, idéer och upplevelseransåg jag det intressant att studera vilka upplevelsekvalitéer jag kunde identifiera hos deltagare inom kommersiell upplevelseproduktion. Min litteraturstudie visar att människors beteenden har förändrats i och med en ökad välfärd och numera söker många efter ett liv fyllt av mer krävande och äventyrliga friluftsaktiviteter. Ett ökat intresse för naturen och utomhusaktiviteter gör att det idag bedrivs många olika typer av kommersiella klätterproduktioner utomhus som är upplevelseinriktade. Den teoretiska referensramen innehåller tidigare forskning om klättring, samhällsekonomi, sociologi och upplevelsepsykologi. Motivet för detta examensarbete är att med klippklättring som perspektiv skapa en förståelse inför komplexiteten i fenomenet kommersiell upplevelseproduktion.

The challenges facing low voltage grids are rising as an increasing number of domestic houses transition from fossil fueled heating to electricity based heating. Several environmental goals and visions have the same transition from fossil based power to electricity based power in mind for the transportation sector. One of the most important tools for this transformation is widely regarded to be the electric vehicle. With the demands of the electric vehicle pressuring the power grid, several questions arise regarding the growth of the electric vehicle market and what repercussions it may have on the grid. This paper focuses on a typical low voltage grid in southern Sweden and what effects a growing electric vehicle market may have on it. Through computer-assisted simulations based on several future scenarios regarding the EV market, this paper finds that few modifications and reinforcements are needed on this particular grid within the next 10 to 15 years.

The purpose of this study in the psychology of religion is to explore the process of an individual?s shift in orienting system, from a religious to an atheistic. The materials used are autobiographical accounts obtained from two books. One that has been used as a primary source and one as a secondary. By using Rambo?s process oriented theory of religious conversion relevant themes and categories were chosen and later subjected to further analysis using Pargament?s theory of religion and coping.

The web as an arena for news reporting and information sharing to consumers has grown for many years in the expense of the traditional newspapers. The revenue stream has however not followed the same transformation which has led to a remarkably lower profit when news and articles are distributed through the web. Banner advertising is a method that is commonly used by online magazines to generate profit where advertisers pay to expose their message. One method to measure banner ads effectivity, and indirectly, what the advertiser would pay, is through Click-Through Rate (CTR), how many clicks a banner ad receives in relation to the amount of banner views. One of the variables that play an important role in the banner ad effectivity is the placement of the banner ad.

While the call for regulations against greenhouse gas emissions are louder then ever before, demand for oil is also at an all time high. Oil companies face the dilemma of making sound business without being perceived as environmental villains. In this essay I will examine how BP, one of the largest companies in the world, broke rank with the industry and devoted itself to being an environmental friendly oil company. The actions and motives of this change will be evaluated through up-to-date theories about company motivation to environmental adaptation. We see that BP:s transformation can be well explained through Simone Pulvers theory about the socially embedded company.

The fast growing economy of India has experienced fundamental structural changes in recentyears. The share of the service sectors output has more than doubled since 1950 and is todayestimated to make up almost 60 percent of India?s total output. In terms of total employmentwe have not yet seen a similar transformation. The observed discrepancy between sectorialshares of employment and output in the service sector raises questions about sustainability.This report aims to investigate the capacity of the Indian service sector in terms ofemployment creation in order to answer the question whether the recent GDP growth withinthe service sector can be considered as ?jobless? or not.

?Dalens Ande? är ett kommunalt konstprojekt i Säter. Enligt den ursprungliga planeringen skulle det pågå under tre somrar. Det ingår i hela Säterdalsprojektet, vilket syftar till att lyfta fram en säregen miljö och natur.Konstutställningen Dalens Ande var redan den första sommaren (1998) mycket uppmärksammad, inte minst i lokalpressen.Efterhand följde den affekterade insändardebatt som lett till den ?etiska vändning? som denna uppsats huvudsakligen avser att belysa och analysera.De tolv berörda konstnärerna har beslutat att avsäga sig vidare samarbete med Säters kommun sedan den insändarskribent som de sett sig kränkande behandlade av utsetts till kommunens kulturpristagare.Här presenteras förutom ett urval av nämnda skriverier även som referenser en kort sammanfattning av Kants sedelära samt övrigt artikelmaterial som behandlar problemställningens delfrågor; yttrandefrihet kontra ärekränkning, pressetik och begreppet ?konstskandal?..

The aim of this paper is to analyse how subject, gender and sexuality is constructed in the book Dårfinkar & dönickar (1984), by Ulf Stark. In relation to this I have also analysed how the main character, Simone, develops from being a child into becoming a teenager.Queertheory is the theoretical basis of this paper. Queer theory questions heteronormativity and aims to dissolve conceptions and notions that function in an excluding and limiting way. Queer theory also questions conceptions that seem obvious and/or natural, for example ?woman?/?man? and ?homo-/heterosexuality?.I have chosen to focus the analysis on a number key events in the book and they are categorised according to Tiina Rosenberg`s three dramaturgic concepts: transformation, unveiling and restoration.

This paper discusses some concerns about Japanese gender identity as a construct and the subversive means to overthrow it. In my paper I claim that the eastern influences on Japan has created a gap between old and new gender- traditions and norms. This interspace is what the philosopher Judith Butler claims as the site for a possible gender transformation. As Butler claims gender identity to be a construct, I use her methods of understanding and subsequently queertheory, to investigate the construct of Japanese gender identity and also the norms that constitute a national identity. As I elaborate on this theory I use specific artworks from Morimura Yasumasa, Yoshiko Shimada and Bubu de la Madeleine and also the all-male theatre kabuki vs.

Focus of this study is an examination of the Swedish school today, its transformation and complexity when also the community outside of school undergoes changes in shape of among other things a different population composition and new political ideas. More specific the aim of the study is to understand how Gustav Adolfsskolan in Landskrona, a compulsory school in south of Sweden, legitimates the language rule that is in effect in the school. It?s a relatively new measure undertaken in the school and both the problems in the school and this measure have been widely discussed in the public media. The theoretical sources of inspiration have come from Weber, Galbraith and Elias and include power relations and dynamics within social mobility when people establishes in new places.