Den dag ett börsnoterat företag skall offentliggöra sin årsredovisning är alla externa intressenters strålkastare riktade mot just det företaget, vilket brukar medföra en viss uppståndelse. Scenariot brukar vara att VD:n berättar hur verksamheten har utvecklats, och i var mans hand återfinns en årsredovisning till utformningen likt ett tjockt magasin med tidsriktig design. Men vad hittar vi mellan dessa pärmar och vad är det för siffror VD:n talar om? Balansräkning, noter, förvaltningsberättelse, finansieringsanalys och resultaträkning är de delar som enligt ÅRL skall ingå i företagets årsredovisning. Resultaträkningens uppgift är att förmedla resultatet för den gångna perioden och i FAR rekommenderas att följande resultatmått skall förmedlas i ett företags årsredovisning:  Bruttoresultat Rörelseresultat Resultat efter finansiella poster Årets resultat Enligt ÅRL:s uppställningsform krävs det dock endast att årets resultat redovisas i resultaträkningen.

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

?Liberal Democracy? is a common term in political theory, and it is used as if it had a commonly accepted referent, with both normative and descriptive content. This is certainly the case in democratic theory, where it on the one hand seems to refer to a normative democratic model; on the other hand it is used descriptively, to refer to real-life democracies. The deliberative democratic sub-field is not an exception; on the contrary, the term is frequently used albeit rarely defined; yet the concept it refers to is supposedly developed enough to allow detailed propositions about its citizens?s political behaviour.This essay is an attempt to analyze how Liberal Democracy is used by three deliberative democrats (Jürgen Habermas, John Dryzek and Stephen Elstub), in order to understand the democratic model (or models), whether normative or descriptive, they refer to.

Risk kan beskrivas som ?sannolikheten att drabbas av skada eller förlust? eller som ?sannolikheten att en händelse ska inträffa?. Begreppet risk saknar emellertid en allmänt accepterad definition. Företagen nämner vilka risker de har i sina årsredovisningar och halvårsrapporter. Problemet är att det finns stora skillnader mellan vilken inställning företagen har till hur utförligt de ska rapportera om sina risker.

Small and Medium sized Enterprises (SMEs) within the European Union are currently facing many challenges one being access to financing due to high risk and probability of default, another being cross-border taxation issues with double taxation and information asymmetry. Since the aim within the EU is to be the most competitive and dynamic knowledge-based economy in the world with sustainable economic growth and social cohesion it is essential that the EU operates as a single market. Despite this need, harmonization continues to be far from achieved in the area of direct taxation which also affects the integration and growth opportunities for SMEs. In the Agenda for Entrepreneurship, the Home State Taxation regime, which is based on formula apportionment, has been proposed by the Commission as one option in order to mutually recognize the different Member States? taxation systems to facilitate cross-border activities and reduce ?red-tape?.

The purpose of this study has been to investigate the prospects for identifying and prosecuting individuals suspected of war crimes, within the process of exclusion from refugee status under article 1F(a) of the 1951 Refugee Convention, and using subsequent mechanisms for extradition or prosecution in international criminal law. A number of principles within human rights law and public international law have been advocated by the UNCHR and several human rights NGOs as necessary for a thorough application of the exclusion clauses; one that takes individual responsibility into account and upholds the aims and purposes of the exclusion clauses. There is a discussion as to whether specialised or accelerated exclusion procedures are justified for reasons of security and efficiency, or if they put the rights of the individual at risk and limit the opportunities for gathering information to support investigation and prosecution of the crime in question. Apart from the instruments of asylum law and procedure that have emerged within the EU harmonisation process, there are no general, binding rules on the procedural aspects of the exclusion clauses. One principle that regulates the consequences for the individual of exclusion from refugee status and decisions on extradition is, however, the principle of non-refoulement.

Addressing increasing global environmental problems requires greater resource efficiency, and one way of working towards this is through industrial symbiosis. Industrial symbiosis means that companies collaborate through sharing of resources for collective benefits. The documented benefits of working with industrial symbiosis indicate that there is potential for companies to operate commercially with facilitation of industrial symbiosis. An interesting company to study within this context is Econova. Econova operates within the recycling and gardening industry and has been identified as a possible catalyst for industrial symbiosis.

Mind the gap encourages you to beware of the interspaces. The project seeks to defend the gaps that occur in time and space and encourages the reader to care about the interruptions of the routine-like and planned, whilst also opening up a discussion about interaction and participation. Mind the gap is a project about the many opportunities the public space has in the contemporary city. What you have in front of you is the result of this project. As society constantly changes, new and different needs arise in the city and it is necessary that architects and planners understand and adapt to these changes. They have to be able to develop new ways of thinking and to challenge established perceptions of what the public space is and should be. This means being able to see that the public space could be different and to recognize the potentials for it to change. This project examines the underlying ideals of urbanism and investigates the potentials of the City when shaped by these ideals.

SammanfattningAvregleringen av den finansiella marknaden har skapat förutsättningar för alternativa marknadsplatser. Företag kan i dag välja att notera sig på icke traditionella börser som inte är knutna till en fysisk handelsplats. För att skapa förtroende och långsiktighet för dessa virtuella marknadsplatser krävs det att vikt läggs vid relationen till kunderna. En del i detta är att ta hänsyn till de faktorer som potentiella kunder värderar i valet av marknadsplats. I dag väljer företag att notera sig på O-listan före någon av NGMs listor och väljer man NGMs lista är det enbart för att kraven där har varit lägre.

The aim of this thesis is to make a contribution to the field of design oriented theory, regarding young children and their way to digital competence. My research question is: How can a preschool with a certain pedagogical ICT-design give the children affordances for media play and for developing a digital competence?The European Parliament points out digital literacy as one of the Key Competences for life long learning. A digital competence is built on basic ICT (Information and Communication technology) skills. Skills you can develop any time during life, weather you are young or old.

Regionalisation has become an increasingly important phenomenon in a globalized world. As models of regional integration, the European Union (EU) and the Association of Southeast Asian Nations (ASEAN) are two prominent examples. This thesis seeks to explore through a comparative analysis, the different mechanisms and institutions for handling breaches against fundamental values within the two regional organizations. Inter-linked with the issue of the legal-institutional framework is that of what values the mechanisms are designed to protect. The method used for the analysis is first and foremost that of public international and European law, but the thesis also attempts to give a broader picture of the issues presented.

Addressing increasing global environmental problems requires greater resource efficiency, and one way of working towards this is through industrial symbiosis. Industrial symbiosis means that companies collaborate through sharing of resources for collective benefits. The documented benefits of working with industrial symbiosis indicate that there is potential for companies to operate commercially with facilitation of industrial symbiosis. An interesting company to study within this context is Econova. Econova operates within the recycling and gardening industry and has been identified as a possible catalyst for industrial symbiosis.

Syftet med denna studie var att beskriva och analysera högskoleadjunkters uppfattningar om den kliniska utbildningen i dagens sjuksköterskeprogram. Som metod valdes intervjuer med tio högskoleadjunkter från fyra högskolor i Mellansverige. Framkomna data analyserades kvalitativt, utifrån von Wrights handlingsteoretiska perspektiv med de fyra determinanterna vilja, plikt, förmåga och möjligheter. Vårt resultat visade att högskoleadjunkternas vilja kunde urskiljas i fem underkategorier som gestaltade sig som vilja att: finnas till för de studerande, påverka utbildningens struktur, göra pedagogiska val, utveckla handledningen, och en vilja att handla beträffande den egna yrkesrollen. De plikter högskoleadjunkterna uppfattade i sin yrkesroll handlade om såväl deras egna inre plikter och förväntningar på sig själva, som förväntningar från de studerande, kollegor och skolledning.

This master?s thesis deals with problems and opportunities when it comes to cooperation between compulsory schools, upper secondary schools, school libraries and public libraries on Gotland. The goal of this thesis is to investigate which ideas exist among public librarians, school librarians and headmasters when it comes to taking responsibility for the students? information literacy, basic library knowledge and passion for books. It also examines some of the problems they meet when trying to work together around these tasks.

Studien syftar till att kartlägga ledarnas påverkan på medarbetarnas upplevelse av motivation och arbetstillfredsställelse i en lokal organisatorisk integrationsprocess. Eftersom fallorganisationen, Air France KLM, befinner sig i Sverige, men samtidigt påverkas av sina två huvudkontor i Frankrike respektive i Holland, utsätts organisation-en för institutionell dualitet, vilken påverkar den lokala kontexten. Forskningsfrågan fokuserade på hur lokala integrationsprocesser och hur dess ledarskapsstrukturer påver-kar medarbetarnas motivation. Det vill säga: Hur kan de lokala ledarna påverka medar-betarens upplevelse av motivation i en lokal kontext i ett multinationellt företag?Utifrån denna problematik kan det vara av intresse att försöka koppla ihop den traditionella forskningen om motivation med det nya samhällets globala förutsättningar.