Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Mounds of fire-cracked stones is a typical Bronze Age monument for the region around lake Mälaren. They are usually, because of their content, interpreted as piles of rubbish. But as they often have kerbs, are situated on cemeteries and sometimes contain human bones, the traditional interpretation is not fully satisfactory.The main focus of this essay is on the mounds of fire-cracked stones which contain human bones in the region north of lake Mälaren. With a detailed study of these, and a comparison with those without human bones, my aim is to get closer to an explanation why the human bones were deposited. The essay consist of a comp­ilation  of 98 excavated mounds and a database with various information gathered from excavation reports and archive documents.With different kinds of osteological aspects taken in consideration, the study shows that human bones have been found in about a third of the mounds.

SyfteVi vill undersöka om och beskriva hur Human Resource Management kan bidra till minskad personalomsättning inom franchisedrivna fastighetsmäklarorganisationer. Huvudfrågor:Hur upplever anställda och före detta anställda fastighetsmäklare att personalomsättning påverkar branschen och deras arbetssituation?Hur skulle en mer omfattande organisationsstyrning med inriktning på HRM kunna minska personalomsättning inom fastighetsmäklarorganisationer styrda enligt franchisestruktur?MetodI arbetet hålls ett Hermeneutiskt synsätt. Ämnet personalomsättning och dess orsaker har tidigare behandlats i uppsatser som berör fastighetsmäklarbranschen och vi ser vårt arbete som en vidareutveckling i denna fråga. För att få en uppfattning om hur medarbetare ser på ledarskap och personalomsättning, används den kvalitativa intervjumetoden.Resultat & SlutsatsDe svar som framkom av intervjuerna med anställda och före detta anställda, visar att det finns en stark oro för personalomsättningen inom fastighetsmäklarbranschen. Detta påverkar anställda mäklares redan höga arbetsbelastning.

The purpose of this paper is to understand why education is a human right. I will look at works by the late Paulo Freire, a Brazilian educator. Paulo Freire worked for many years on developing a pedagogy to promote humanity. His goal was to demonstrate that a literate person will ultimately live a better life because she will be free from oppression and domination.I chose to study Paulo Freire as a tool in proving why education is a human right because throughout his work he demonstrated the need for people to be literate in order for them to be considered ?truly human?.

Föreliggande studie bygger på kvalitativa intervjuer av fem pedagoger. Genom att intervjua pedagoger med utbildning i Human Dynamics, undersöker jag hur pedagoger arbetar praktisk med Human Dynamics med fokus på inlärningsprocessen. Jag undersöker även likheter och skillnader mellan Human Dynamics och Dunn och Dunns lärstilsmodell..

This is a thesis about an upper secondary  school library and its role as a pedagogkal resour­ce. My purpose has been to find out about the views and experiences of the staff at the school library and twelve teachers at the upper secondary school  conceming the school library as a pedagogical resource. Fourteen  qualitative interviews have been accomplished, twelve  with teachers and the rest with the staff of the school library. All the interviewees seem to think that their school library has an important function as a pedagogical resource and both the librarian and the teachers have given me some examples of occasions when the library has been used as a pedagogkal resource. This school library is mostly used as a complement to other pedagogical resources but for some longer projects with an investigative character it could sometimes be used as the main source according to the answers in these fourteen  interviews..

Examensarbetet ger läsaren en inblick i förhållningssättet och verktyget Human Dynamics. I arbetet jämförs annan forsknings syn på en gynnsam lärandemiljö för barn med koncentrationssvårigheter med Human Dynamics teori.Syftet har varit att undersöka om förhållningssättet är fördelaktigt för elever med koncentrationssvårigheter.Undersökningen, som är baserad på intervjuer med kvalitativ inriktning, visar exempel på hur pedagoger använder verktyget i praktiken samt hur de uppfattar barn med koncentrationssvårigheter och deras behov. Respondenterna är positiva till Human Dynamics och menar att förståelsen för olikheter och insikter om sig själv har hjälpt dem att se olika individers behov på ett annat sätt än tidigare.Slutsatsen är att Human Dynamics teori är förenlig med annan forskning och gynnsam för alla individer, men kunskapen löser inte alla svårigheter utan specialpedagogiska åtgärder är nödvändiga i vissa fall..

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

This paper is partially a literature study of human error and interruptions and partially an investigation of pilots and Air Traffic Control. The aim of the investigation was to find out where interruptions occur and how to reduce or eliminate them. The objective of this paper was to investigate what type of interruptions pilots and ATC deals with and during which phases they occur. The paper has revealed that private pilots causes more interruptions for ATC personnel than commercial pilots. The cause for this is probably the less experienced private pilot and the fact that Swedish is used before English by private pilots in communication with ATC.

The eighth of august the Olympic games in Beijing started. The chinese regime promised to improve the human rights situation in the country if awarded the Olympic games 2008. The decision to place the games in Beijing arouse severe critique and many questioned how the International Olympic Committe could place the games in a country that so obviously violate basic human rights.The main purpose of this essay has been to analyse what consequences the Olympic Games has given the human rights situation in China. In order to accomplish this I have studied some specific human rights, which I consider to be directly linked to the games. I found that the situation for these human rights has infact worsened since 2001 when China was awarded the games.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

This paper describes and analyzes how individuals and organizations that operate in careers in communications and marketing deal with the search for employees / employers, and how recruiting managers and recruitment consultants are working to create a match between the parties. The study was conducted on behalf of a recruitment agency that offers services in recruiting and staffing for organizations in communication and marketing. The empirical material consists of ten qualitative interviews from three different perspectives on the labor market, recruitment consultants, managers and employees. The interviews were analyzed from sociological and social psychological theories of organizations and individuals opportunities and strategies in today's western labor market. Conclusions that emerged are that organizations need for decreased amount of tied assets provides increased need for temporary employments.

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

Denna uppsats har sin utgångspunkt i den tekniska evolution som har skett i affärssystemens värld. Syftet var att undersöka och beskriva implementat-ionsfasen av ett Enterprise Resource Planning System som tillhandahålls som en tjänst via internet. Fokus var att identifiera framgångsfaktorer för implementationen med hjälp av ett fallstudiebaserat tillvägagångssätt där tonvikt legat på intervjuer och andrahandsmaterial. Undersökningen visade att bland annat valet av ett för organisationen passande system, en omfattande verksamhetsanalys, implementeringshjälp av konsulter samt anpassning av affärsprocesser är viktiga faktorer för en framgångsrik implementation. Därtill såg vi att en tydlig projektplan, en Project Champion och dedikerade resurser också var viktiga faktorer för framgång..

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.