This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Democracy is now a legitimate claim not only in the society but even in the classrooms. According to the 1994 Curriculum for the Non-Compulsory School System, Lpf 94 in Sweden, are all pupils in all types of schools ought to have a high level of possibilities to be able to influence their education. But many studies have led to unsatisfactory results about the actual situation in schools. Swedish students are critical of the limited opportunities they have in influencing their own learning process. This essay is only one among the many studies that have dealt with school democracy during the last 50 years.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The objective was to examine the frequency of unwanted behaviors in the Swedish feline population and what factors in the environment, inheritance and past life that have an influence on the frequency. SLU?s web poll generator was used to create a web poll which insinuated that it was a poll with objective to make an inventory of the Swedish feline population. I wanted to avoid that only owners to cats with unwanted behaviors answered the poll. The web link to the poll was sent to SLUs students and posted on Internet forums for people interested in cats.

The purpose of this study was to illustrate how professionals, who work with psychosocialproblems among children, look at the impact of social factors on behavior that causes ADHDdiagnosis and at the relationship between social factors and the increased diagnosis that hasoccurred in recent years. To answer our purpose, we chose a qualitative approach byinterviewing six professionals who had different professional affiliations. We analyzed theresults using systems theory and attachment theory. The results showed that the professionalssaw various social factors that influenced the behaviors that cause ADHD diagnosis, particularlytroublesome growing environment and the school environment that requires greater cognitiveability and social skills of children today. They also saw that social factors could have an impacton the increase of diagnoses, particularly that the diagnosis can result in that the understandingchanges and that it is considered easier to get extra support at school with a diagnosis..

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

  iiiAbstract?We are living in a time of project. Everything becomes project. All development, all efficient,all changes are running as project?.

Businesses role in society is changing. Corporations are expected to take responsibility, not only for their traditional business conduct, but also for social and political issues. A rise in globalization and international trade has led to an increased interest in the concept of CSR. Accordingly, stakeholders are expecting multinational companies to be accountable for existing issues in developing countries. New business models are needed to meet increased expectations of responsibility and shared value creation. Based on an understanding of the need for new business models a multinational corporation is studied in a local context, where a radically new way of doing business is developed.

The aim of this study was to categorize and analyze articles in health magazines, how health messages about health is being described. Using a qualitative content analysis the researcher answered the aim by three research questions: What kind of health messages about health factors do the magazines describe? Do the health magazines talk about risk factors for unhealthy behavior? What kind of commercial messages do the magazines provide? The result from the content analysis showed that health magazines presented social support, self-esteem, acceptance, equality and strategies as health factors. They tried to change readers? perceptions to get a healthy lifestyle.

The purpose of this essay is to study the impact of different factors on corporate capital structure. The factors studied in relation to corporate debt ratio are industry affiliation, size and profitability. The study involves all 252 companies quoted on the Stockholm stock exchange and cover a time period from 2007 to 2011. The result shows that branch affiliation has a significant impact on corporate debt ratios. Regarding size and profitability, however, these factors do not have an evident impact on corporate debt ratios..

This thesis is based on the implementation of a bilateral rural development program in Burkina Faso. The main purpose of this study was to put the actual implementation process of a bilateral development program in view. This was done by investigating how two dominant perspectives in the implementation literature can explain what in fact happens during the realization of an aid program. A further aim of the thesis was to explore the limitations of these two dominant theories, in order to get a full understanding of the complexity of the realization of an aid program. Based on the implementation theory, this study shows that the realization of an aid program can be understood from three different angles.

This thesis aims to examine why women are prevented from attaining high positions in organizations. By executing a case study through qualitative interviews with employees from the Human Resource Department at the agency for Swedish Armed Forces, this study presents eight general and specific explanatory factors that hinder women from making a vertical career. The general factors include that women are discriminated against, women are perceived as less competent, men have created organizations and it is easier to recruit men. The specific factors include that a hierarchical organizational structure is correlated to inequality, that both the agency for Swedish Armed Forces and leadership are associated with masculinity and that women with civil competence face double misfortune. The division between general and specific factors indicate that the explanatory factors vary between organizations, which among other things implies that equality work should be tailored for the specific organization.

The aim of this thesis is to examine how librarians are workingwith the selection and purchase of feature films in Swedish publiclibraries. I was interested in examining the underlying reasonsbehind the selections. I chose to focus on how librarians areworking and reason about the library´s film collection.The purpose of my study is to answer the following questions:? How are librarians working with selection and purchase offeature films in the public library?? What factors motivate librarians´ selection of featurefilms?? What do librarians reason about the public library filmcollection?To answer these questions I performed interviews with sevenlibrarians in five different public libraries. The results of theinterviews have been analyzed on the basis of the theories andtheoretical model of Sanna Talja.

Transportation of pigs might be a welfare problem. Stress during and after transportation can negatively affect the meat quality or cause carcass damages, which leads to major economic losses every year. The transportation chain can be divided into several stages; loading, transport and unloading. This literature review focuses on unloading of pigs from a transport. When arriving at an abattoir pigs can be fatigued and need to be as smoothly unloaded as possible.

The aim of this report is to give a picture of how attitudes and behaviours of owners of environment cars look like and how they can be influenced. The alignment lies on environmental cars which run on biogas and ethanol which both are renewable fuels. The starting point is to sort out if it is environmental thinking that controls the choice and use of an environmental car. The feeling is that there are many other factors that can be more controlling, for example the price and the quality of the car. The result of the questionnaire survey which is the foundation of the report shows however that those who buy an environmental car do it mostly because of environmental reasons.