Sedan 2005 har tillämpning av den internationella standarden IFRS/IAS varit obligatoriskt för alla svenska noterade bolag i deras koncernredovisning. Trots det relativt nya införandet av standarden sker hela tiden ändringar och tillägg i rekommendationerna. I januari 2009 kommer en ny reviderad version av standarden IAS 1 ?Utformning av finansiella rapporter?. Den nya versionen innebär att även de transaktioner som tidigare enbart redovisats direkt mot eget kapital, och som inte är hänförliga till ägarna, nu ska redovisas över resultaträkningen.

Svenska filmbranschen styrs av ett filmavtal mellan staten och olika aktörer i branschen. Detta avtal skall förnyas under år 2013. Staten har i en avsiktsförklaring för det nya avtalet uttryckt en vilja till en förändring kring villkoren för att få statligt stöd för filmproduktion i Sverige. En så kallad teknikneutralitet skall införas som innebär att filmproduktioner inte längre på förhand behöver ha säkrat en biografdistribution för att få statligt ekonomiskt stöd. Detta skulle kunna innebära en förändring för den svenska filmens distribution i Sverige som i nuläget består av tämligen fast ordning på visningsfönster, där just biografdistributionen har en särställning.Vår forskning behandlar svenska filmproducenters, distributörers och biografägares tankar och åsikter kring distribution av svensk långfilm i Sverige.

This paper examines women's positions in the music industry. By quantitativelyinvestigate ten major companies on the swedish music market, the authors have beenable to mapp positions that are dominated by women and as well as men. The essaydiscusses several theories of both gender in organizations and gender in society inorder to analyze the quantitative results.The aim of the paper is to highlight the current segregation of careers in the musicindustry as well as to lay a foundation for further research on why it is segregated.Clear graphs shows the gender distribution between women and men in business butalso the distribution of gender in occupations / positions in similar companies. In theanalysis the authors reflects on the results using relevant gender theories. In theconclusion, the authors explain the result generated by the analysis and illustrates theprevailing segregation that exists in the music industry.This paper has concluded that a seemingly even distribution between men andwomen in business organisations can sometimes be misleading.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

Internet and the digital channels for distribution have meant big changes for the musicindustry. The physical record that has been symbolising this market for a long time is slowlybeing replaced by digital based music. The technical progress during the last ten years has ledto a democratization of music production. The amateur musicians of today can produce highquality music on their laptops and later distribute it via free music sites. MySpace andYouTube are two of the biggest sites for this free distribution and is therefore my main choiseof study.The purpose of this essay was to find out how and if these changes have made a difference formusicians without a record deal to reach an audience by themselves.

The forest is characterized by many different values such as those related to forest productivity which are of a big importance for Swedish economy. History has proved that forest resources had helped the country in the transition from the agricultural to the industrial society. Today Swedish forest industry is among the strongest in Europe and significantly contributing to the Swedish export. The industry provides many direct and indirect job opportunities and is one of the biggest employers in the industry sector. It is also worth to notice that the forest can also generate an additional income for the owners, even if the forestry isn?t their primary income source.

Syftet med den är undersökningen har varit att skapa en förståelse för att kunna förklara de problem som uppstår vid en lagerflytt mellan produktion och distribution inom ett affärssystem. För att kunna uppnå syftet identifierades de teorier som skulle komma att behövas. Teorierna jämfördes med en nulägesbeskrivning på företaget för att se hur det fungerade i affärssystemet. Analyseringen utav teorierna och nuläget bidrog till att påpeka var problem kunde uppstå eller om de redan fanns inom systemet. Tack vare den analyserade informationen kunde slutligen slutsatser om rekommendationer påpekas för hur problemen skulle kunna motverkas, om inte motarbetas..

This study has analyzed particel size distribution and needle content in chipped logging residuals (branches and tops) delivered to the district heating plant Ryaverket in city of Borås, Sweden. Two fuel assortments has been analyzed: Chipped logging residuals from pure softwood and from mixed fuel (connifers and broadleaves). The samples has been sieved at Linneaus University laboratory.The study of particle sizes indicates that only 53,2 % of delivered fuel is within the fuels specification (7? 45 mm). The needle content is in this study 12,4 % (dry mass) which is higher than expected..

Tacit knowledge refers to the knowledge that is located inside individuals; it is not expressed or written like explicit knowledge. Inherently, tacit knowledge is often limited solely to one person and consequently individually based. Project based companies need to acknowledge the importance of transforming tacit knowledge into explicit in order to preserve the knowledge inside the organisation. If the knowledge is not transformed, there is a great risk of losing the knowledge when a key individual leaves the organization.One way of transforming the tacit knowledge is through Nonaka?s and Takeuchi?s knowledge spiral.

Background:Persons living with a mental illness often have to put up with a financial disadvantage. Their ability to work is often limited and because of that they have to rely on the welfare reform to get an income. This income is often low compared to other citizens which by itself is something strongly associated with mental illness. Purpose: The purpose in this study was to describe how people living with a mental illness experience that their economic situation has an impact on their daily life. Method: This study is a literature review containing nine scientific articles from previous research.

This report is made as a literature review, focusing on the work done to increase understanding of efficiency in the categories of substations and secondary heating systems, with respect to the deviation from the theoretically possible cooling off in the distribution network as well as the economic benefit that appear. The main purpose of a considerable part of the literature used in this report addresses the issue of identifying individual causes of reduced cooling in district heating systems. These literature resources have been compiled and summarized as part of the report.The technology of district heating is associated with benefits such as better use of the energy in a fuel. This is the case of cogeneration plants where serial generation of electricity and thermal energy increases efficiency compared with the parallel generation where heat is generated locally and electricity is generated centrally. Serial generation thus allows for lower primary energy demand.

This thesis reports on the methodology and results of a study with one retailers 73 units to investigate factors of the store managers leadership that influence productivity performance in store. The study determine the impact of ten independent variables in terms of the store managers leadership on four performance measures: (3) three productivity measures: Sales Over Labor (SALOL), Sales Over Inventory (SALOI) and Sales Over Square-metre (SALOS) and (1) one profit measure: Contribution Income Over Square-metre (CIOS). The result shows that the leadership factors give no more explanation to the economic results after factors of local market condition and the store attributes are taking in to account. The store manager's leadership can though influence his or her decision-making in-store. The store manager's decision to staff the store more intense (higher service-intensity) can increase the level of contribution income over square metre in-store..

The relatively poor economy in European dairy farming might be improved from efficient feeding systems and dietary management. Increasing herd sizes and transition to loose housing systems in Sweden, increases the possibilities for other feeding systems than separate feeding that is the traditional feeding system in Sweden. Other possible feeding systems are partial mixed ration (PMR) and total mixed ration (TMR), where the TMR system sometimes is associated with overfeeding and thereby increased environmental impact and high feed cost. Diets providing nutrients above or below animal requirements are considered as unbalanced, which in turn are associated with reductions in health, fertility and milk production. On the other hand, a balanced feed ration improves feed efficiency, nitrogen utilization and profitability.

This project was started within the Market-Design programme of Elforsk, with the aim of developing representative test systems of Swedish distribution networks. Using such test systems as a basis for reliability and customer interruption cost calculations makes it feasible to analyse the network tariff regulation of Swedish power  istribution companies. In particular, it enables studies of the incentives for companies to invest in system reliability. Until now, the available test systems are either not representative of Swedish conditions, or too small in scale and limited in function.Within this project we have created two test systems. In order to represent the diversity of actual Swedish distribution networks, we have created one test system for urban environments and another for rural environments.

Fuel pellets are in Sweden mainly produced from sawdust and cutter shavings. Before the pelletising process the raw material is dried to attain consistent moisture content and ground up in a hammer mill. In the densification process (pelletising) the ground material is forced through holes in a rotating die. This heats up the wood particles which cause them to soften and self bond. After the process the pellets are cooled, sieved and bagged. The milling process creates a wide range of particle sizes.