Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

The aim of this paper is to empirically examine the ideological trends and positioning of the Swedish liberal party with the Danish social liberal party. This paper also aims to analyze the reasons behind the trends. By examine the development in these two Nordic liberal sisterparties, this paper contributes to our understanding of why and how party change is initiated. The paper commences with an intuitive notion that the Swedish party has in fact, made a lurch towards the right, during the past ten to fifteen years while the Danish party has retained their social-liberal position in the centre of the Danish political spectrum. The questions then asked are: can this hypothesis be verified empirically? If so, how can this phenomenon of divergence, be explained?The method used in this thesis is process-tracing and the empirical material does to a large extent rely on interviews with central agents as they are specified in the theory of each party.

The society has always tried to get rid of those who do not "fit in". They doesn't follow the normal behaviour and rules and have to be "dismissed". The community has developed different kinds of institutional care for individuals with dysfunctional behaviour. Those institutions are mental hospitals and prisons. Many of these institutions put the individuals in an extreme situation since they loses their independence and freedom.

In the prison of Kumla, Sweden`s highest security classified institution, spiritual retreats are pursued since 2001. The aim is to offer the inmates a possibility to enter deeply into spiritual contemplation. This spiritual contemplation is made possible through the fact that the prisoners carry out a retreat designed after guidelines written by Ignatius of Loyola in his Spiritual Exercises. The purpose of this examination is to study how ordinary institutional life in comparison to monastic life defines and creates different attitudes and roles amongst the inmates. A secondary aim is to describe the consequences of the retreat on individual basis.

I den här uppsatsen redogör jag för mitt arbete som C-foto på långfilmen Äta, Sova, Dö där jag jobbade i två månader under våren 2011. Man får följa min väg från förberedelserna jag gjorde inför filmen och mina tidigare erfarenheter i området, till hur det gick för mig på inspelningen. Jag beskriver även min undersökning av idéarbete och produktionsprocesser inom långfilmen ur mitt perspektiv. Jag visar två olika sätt man kan arbeta med idéarbete på film utifrån intervjuerna jag gjorde med regissören Gabriela Pichler för Äta, sova, dö och filmregissören Johan Lundborg på hans film Isolerad. Skildringar gör jag också via intervjuerna jag hade med produktionsbolaget AFOS och teaterregissören Kent R Andersson mot hur idéarbete fungerar under reklamproduktioner och teater. För att lättare visa hur arbetet i de olika produktionerna kan se ut har jag sammanställt produktionsprocesser för varje produktion steg för steg från idé till färdig produkt..

As a consequence of a turbulent financial market with recurring recessions, the Basel regime was developed, an institutional change with the purpose to create enhanced financial stability through increased capital requirements and increased scrutiny of internal procedures. The Basel regime is an often recurring element in social debates where various aspects are discussed, one of which is whether it maintains its purpose to secure financial stability or whether it is cost effective, and if not, who gets affected by these potential costs.The majority of previously conducted research within this area agrees with the opinion that changes in the regulatory framework within the financial markets, such as the Basel regime, has led to reduced risk of bankruptcy for the banks which has contributed to increased global financial stability. However, research illustrates that these types of changes in the regulatory framework impose a financial burden leading to contradictions in the division of these costs between costumers and shareholders. This dissertation has been conducted from a shareholders perspective, out of which the study ?s three hypothesis has been created from.The data in this study is built upon the stock price from the three largest available banks? shares (based on total assets), in the 26 countries which are represented in the Basel committee from (2007) to (2013).

The essay is an effort to examine and define three examples of liminal dance performances through an aesthetic, hermeneutic and semiotic analysis. The examples are three dance or liminal performances, made by three different choreographers and performed at ?Moderna Dansteatern? and ?Dansens Hus? in Stockholm during September and October 2005. In the effort to determine the liminal and cross-over in the performances, the analysis focus on aspects such as: the character of the work, choreography, the use of scenery, stage light, requisites, conception of place and interior room, the use of costume and mask, the use of different media as text, pictures, film, and music or not using any these, and the interaction with the audience. The analysis depends on a historical background and the use of literature in the subject.

Illegal logging and its related trade is of great concern around the world. The European Union Timber Regulation (EUTR) is a regulatory approach by the EU to prevent illegal timber and timber products to be placed on the European Union inner market. This means the regulation affects both actors in the member countries as well as the actors exporting timber and timber products to the EU from non EU member countries. This study aims to study the implementation process of the EUTR in Bosnia and Herzegovina (B-H), and its preconditions. Institutional theory is used to understand and explain how the EUTR affects B-H organisations? business environment, and how the organisations choose to respond to the EUTR.

This is a non-traditional examination paper written after three years of studies at Malmö University and the Kaospilot Program. It is written in Swedish and in the spring of 2009. It describes a non-linear project based on a process-orientated theory called Theory-U by Otto C. Scharmer (2009). The project aims to investigate the changing conditions of Stage Theatre and deals with non-linearity as phenomena.

The purpose of this essay is to examine Swedish HR-managers who have either received, or been nominated for, the award ?HR-manager of the Year?. We investigate the managers? personalities, how they think about their own role and HR?s function in the organization, all in an environment that can be characterized by some skepticism towards HR. We find the HR-managers to be ?winners?; strong individuals that are confident, communicative, and driven.

This report is focused on marketing opportunities for small-scale mango farmers in the Nyanza Province in Kenya. Kenya is a large horticultural producer in the world. Horticulture is an important income for a large share of the rural population in Kenya but profitability is low due to inefficiencies in marketing systems and poor infrastructure. The conditions for growing mango in the Nyanza Province are very beneficial and there are two harvesting seasons. Mango offers good income opportunities for small-scale farmers in the Nyanza Province.The aim of this study is to identify marketing conditions that will enable prospering business for small-scale mango farmers in the Nyanza Province, Kenya.

This study, which was conducted in Sweden, was based on four qualitative semi-structured interviews. The aim of this study was to create an understanding of how a municipality designs the sanction for youth offenders called ?youth service? based on the law that establishes the existence of such a sentence. We interviewed social workers that work at the department of youth service in the municipality of Gothenburg, who exclusively deal with youth offenders? sentenced to youth service as their job assignment.

Skådespelaren, konstnären, scenografen och teaterteoretikern Edward Gordon Craig (1872-1966) kom att påverka den moderna teaterns utveckling. Framför allt är det uttrycket Uber-Marionette som förknippas med Craig.Studiens inriktning är dock- eller figurteater och undersöker vilken betydelse denna teaterform fick för Craig.Syftet är att se om hans stora intresse för marionetteater går att koppla till hans vision om en Uber-Marionette. Frågor ställs också om vilka teorier han stödde sig på och om han fortfarande påverkar nutida teateruppsättningar.Craig placeras in i sin samtid och jämförelser görs med samtida utövare inom konst,teater och dans. Fanns det en gemensam påverkan som kan förklara att liknande teorier uppstod parallellt? Har han påverkat den moderna dockteaterns utveckling och var går det att spåra hans inflytande.När det gäller sentida utövare fokuseras på Michael Meschke och Marionetteatern i Stockholm..

Uppsatsens titel ?Work is theatre and every business is a stage? ? en studie i möjliggörandet av relationer med hjälp av event marketingSeminariedatum 2008-06-05Ämne/kurs Kandidatuppsats i marknadsföring, 15 pFörfattare Sophie Ohlsson och Dina SabrkeshHandledare Ingemar HaglundNyckelord Event marketing, relationer, relationsmarknadsföring, evenemang,event.Problemområde Konsumenter idag vill inte dagligen pumpas med nya budskap utan de har blivit mer medvetna och söker efter ett värde från företaget och dess produkter utöver det brukliga. För att tillgodose detta har företagen börjat inrikta sin marknadsföring alltmer mot att försöka skapa interaktion, gemenskap och relation med sin målgrupp och ett effektivt sätt att göra det på är just genom event marketing. Genom dessa möten kan företag skapa och bibehålla relationen till sina kunder samt öka medvetenheten kring varumärket. Ett starkt varumärke bidrar till att möjliggöra relationer då ett välkänt varumärke skapar trygghet hos konsumenten.Syfte Syftet med uppsatsen är att beskriva processen kring planerandet och genomförandet av ett event.

Rapporten är en reflekterande text som behandlar arbetsprocessen och omkringliggande mål för ett examensarbete inom medier som bedrivits mot Högskolan Skövde. Syftet med examensarbetet har varit att analysera huruvida en iterativ arbetsform inger fler fördelar än nackdelar vid level design till Unreal Tournament 3. Rapporten tar i diskussionsform upp delar ur hela produktionen för att redovisa utmaningar, framsteg och lösningar författaren bemött. En inblick ges för hur en iterativ level design-produktion kan utföras och för- respektive nackdelar gällande olika delar av denna specifika process. Slutsatsen som dras hävdar att det för med sig många fördelar att lägga upp arbetet iterativt.