Det har länge funnit en vilja att harmonisera redovisningen då redovisningstraditionerna har skiljts sig åt mellan olika länder. En harmoniserad redovisning underlättar för handel och transaktioner mellan utländska företag eftersom en internationaliserad redovisning gör att alla talar samma språk. I Europa finns en egen organisation för att reglera redovisningen, IASB, och EU valde att arbeta efter deras rekommendationer som därför kom att bli obligatoriska för börsnoterade koncernföretag. Övergången till de internationella redovisningsstandarderna IAS och IFRS skedde år 2005 och även fast redovisningsrådet följt IASB: s rekommendationer tidigare innebar övergången åtskilliga problem. Några av standarderna stred mot tidigare regler i årsredovisningslagen då de nya standarderna innebar värdering till verkligt värde som ej var tillåtet i Sverige tidigare.

This report presents a bachelor thesis by Erika Gustrén aimed to increase people?s interest for recycling and reusing by create new products of things that already exist in most people?s homes in the materials textile, plastic and paper. That would be a modern and innovative way to contribute to a better environment.The goal with this project was to create three cocktail dresses made of the same pattern and design and with the three chosen materials. The project did not have its base at a company, therefore an external mentor was chosen to help and support during the development of the project. My mentor was Kerstin Boulogner who is a fashion designer and one of the members of GKF (Gotländska Konsthantverkare och Formgivare) in Visby.The project began with an analysis of the chosen materials; textile, plastic and paper.

As the ability to computerize processes and tasks increase, the proliferation of complex systems in our society continues. How these systems are deployed in the organizations where they are meant to be utilized has been shown to have a large impact on how well they function.In January of 2011 the Enköping hospital initiated the deployment of an IT-support for drug management, a module in the general health care system Cambio COSMIC. Other health care providers in the county, and in the rest of Sweden, have had mixed feelings toward the module. Some have outright refused the module, claiming that it is detrimental to patient safety. One of the arguments for deploying the module in Enköping, however, was that it was needed to improve patient safety.The Enköping hospital is considered to be a well organized institution with good leadership and earlier good experiences regarding IT-systems.

This report is a study of Swedish traditional ships and their safety organization. The focus is on how the non-profit organizations that operate the traditional ships can adapt to current regulations in the best way. Initially a background on traditional ships, their organization and regulations that regulates them will be presented.The study is focused on which parts that can be more important in the safety organizations for traditional ships. The questions also includes if a non-profit organization might affect the safety and how the role as designated person should be handled in these organizations. Furthermore the study addresses how a non-profit organization that operates traditional ships might improve their safety organization.The information is gathered by interviews with persons that work with safety, controls safety organizations or is active in organizations that operate traditional ships.

This is an examination of how interdependence affects the behaviour of politicians and their ability to govern the way they want to. I analyze the memoirs of two Swedish prime ministers, Tage Erlander and Ingvar Carlsson to explore their experiences. I focus on how the increasing interdependence affects the politicians with regards to security, welfare, and financial policies. Sweden had a special position between Soviet and NATO during the cold war. This meant Sweden gave priority to it's neutrality policy during the cold war, compared to increased trade cooperation.

In Sweden and in the rest of the world we face the problem how to create a sustainable development. At the same time the Swedish million program, a housing program made in the 1960:s and 1970:s, is facing a renewal due to lack of maintenance during many years. An attempt to join these two interests has been made in the residential area of GÃ¥rdsten north of Gothenburg. This paper is a case study to review the project and its approach to the sustainability concept. The purpose is to spread knowledge about the problems that can arise. By studying documentation about the reconstruction I have analyzed the approach that has been used. The housing company?s starting point was user participation and an intention to make the changes visible.

Global warming is going to affect our society in many ways. One can say that the problem we face has two different sides. One of those sides has received a lot of attention, namely how we can reduce our emissions of greenhouse gases. However, because of the climate system's inertia the climate will continue to evolve over a period, no matter how much we will cut back on emissions. Because of this, we have to start adapting our society to the climate changes that we cannot influence.

The students have been assigned a task from Consid, were they are supposed to develop a web based platform for handling the company?s consult CV:s. The key features of the system are to simplify the administration part at mission procurements towards customers and to match qualified consultants to certain missions.Consid is an international it-consult company and have about 1000 consults working for them. When Consid makes mission procurements towards a customer they have to manually match the best consult against a certain mission, this is both time consuming and complicated.The students started the project with big visions and thoughts about how the work would be performed and how the system would be developed. After the initial meetings and the closer it came to the beginning of programming it became clear that the expectations were too big.

The objective of the present study was to highlight preschool children?s encounters with children?s literature, in a heterogeneous language context.  The idea was to identify significant features in the linkages between the reading of children?s literature, didactic activities and children?s learning, language development and emergent literacy activities.  Our interest was directed towards the activities connected with read-alouds, as well as the preschool teacher?s perceptions of those activities.  The empiric material was collected by use of participant observations of four read-aloud sessions. After the observations the preschool teacher in charge of the observed read-aloud was in-depth interviewed. In addition, the physical print environment in the actual preschool was observed. The results indicate that the physical and social reading environment interact with each other.  Furthermore, the preschool  teachers? approaches and ways of working with literature does not always optimize the language, literacy and content area  learning opportunities for the children.

Being detained means that a person loses their freedom and have limited contact with others. Police can on suspicion of a crime arrest a person, in order that the suspected person won´t be able to eliminate evidence. Being convicted of a crime and go to prison is terrible, but what about the experiences of being detained on suspicion of a crime you did not commit? Our purpose with the study is exploring stories of people who have been detained. It´s about their time as detainees to the time they got free from suspicions of the crime.

Syftet är att undersöka hur företagen påverkas av de förändringar som konverteringen till IAS 39 medför, avseende värdering till verkligt värde. För att uppnå syftet med uppsatsen använder vi oss utav ett induktivt tillvägagångssätt med deskriptivt syfte och en kvalitativ undersökning. Av alla de redovisningsstandarder som IASB utfärdar antas IAS 39 vara den mest komplexa och omdiskuterade standard för noterade koncernbolag att tillämpa från och med den 1 januari 2005. Att tillämpa IAS 39 kommer att medföra stora förändringar för företagen jämfört med den svenska redovisningsregleringen. Den empiriska undersökningen består av följande två delstudier; dels den offentliga debatten där material insamlats genom såväl litteratur som artiklar, dels intervjuer genomförda med tre icke-finansiella företag, tre finansiella företag samt tre revisionsbyråer.

Som fo?ljd av den ra?dande globaliseringen har fo?retag och a?garandelar fa?tt en sto?rre geografisk spridning. Detta har sta?llt krav pa? en mer harmoniserad redovisning fo?r att fra?mja ja?mfo?rbarheten mellan fo?retag internationellt. Med bakgrund till detta info?rdes gemensamma redovisningsregler inom EU.

Education systems face a number of challenges regarding social justice, diversity, difference, and inclusion and membership for all students in the groups that schools create. This invokes questions of how well these challenges are met in curricula and teaching materials. Through discourse analysis of eight Swedish geographical textbooks, this essay aims to seek out the perspectives surrounding difference within the subject of geography. It concludes that the idea of fixed homogenous cultures as meaningfull in differentiating among people dominates throughout the latter half of the 20th century and during the last decade. In addition, it concludes that the discourse surrounding diversity in Swedish geographical teaching materials mainly has a binary liberal view of plurality focused around tolerance.

Denna studie undersöker hur svenska börsnoterade företag implementerar redovisningsstandarden IAS 36 i praktiken. Standarden är utfärdad av regulatorn IASB och behandlar hur nedskrivningsprövning av förvärvad goodwill ska utföras för börsnoterade företag. Denna standard är sedan 2005 obligatorisk inom EU. Denna standard ses som ett steg mot en harmonisering av redovisningen då den syftar till att öka jämförbarheten mellan företag och länder. Vidare undersöks även om det råder några skillnader i implementeringen vilka är härledbara till företagens storlek.

It is said that concepts of organizational management can pave the way to success. This is not accurate and it is something that will be shown in the following study. Its most prominent conclusion is that the valuation governance to some extent has an impact on the formal structures, but that it had no further effects on the employee?s way of work. The purpose of this study was to investigate how the valuation governance is applied in Medley AB and the meaning of it.