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 Convention on Biological Diversity (CBD) promotes the Ecosystem Approach (EA). In this thesis it is analyzed how the EA approach could be applied to regional management of coastal areas in Sweden. The aim of this report is to compare management for preserving biodiversity on a landscape level in two regional coastal areas in Uppsala and Västra Götaland respectively. In Uppsala, one of the plans consists of a previous nature reserve and in Västra Götaland, a Regional landscape strategy has been established. The ecosystem approach is used as a theoretical framework in this thesis.

Recently I discovered that preschool education has evolved from integration of various subject contents and working methods. The purpose of my study is to investigate preschool teachers' attitudes and ways of working with a theme-oriented approach. I also want to examine their opinions regarding the integration of subject content in terms of mathematics and science subjects (NO) in preschools theme-oriented work approach.My questions for this study are:What is a preschool teacher's attitude and their ways of working to a thematic-oriented approach?What is a preschool teacher's opinions regarding the integration of subject content, especially in mathematics and science subjects (NO) in their pre-schools theme-oriented work approach?I have used myself a qualitative method of investigation to produce materials for my research project. I collected my empirical material for my study from the semi-structured interviews that was done with four preschool teachers in two preschools in Botkyrka municipality.

Syftet med den här studien har varit att undersöka om det finns några skillnader i hur män och kvinnor uppfattar risk. För att uppnå detta syfte har två hypoteser formulerats som behandlar mäns och kvinnors inställning till risker kopplade till omvårdnad, ekonomi och risk i form av ett aktivt val. Dessa hypoteser baseras i första hand på tidigare teorier av Gustafson och Enander & Jakobsen. De teoretiska resonemang som förs i studien handlar om att kvinnor och män har olika syn på risk och att de fokuserar på skilda saker när de ombeds definiera risk. Den metod som använts är en kvantitativ metod baserad på en postenkät som skickades ut år 2008 och som ingår i ett forskningsprojekt vid Mittuniversitetet i Östersund.

This study is based on a case study of Pilotprojekt Drevfjällen, a project whose ambition is tofind ways to secure nature conservation in a local context. This is promoted at governmentlevel, which says that a local connection is needed to achieve sustainable regionaldevelopment. The study, based on a theoretical background of the concept of governance,intends to evaluate whether Pilotprojekt Drevfjällen can contribute to a sustainable regionaldevelopment.This study is based on meeting documentations, semi-structured interviews with variousstakeholders in the project, field studies and participant observation at an informativemeeting. The region of interest, north Dalarna, was visited twice to obtain the specificconditions that Pilotprojekt Drevfjällen have. The interviews revealed positive attitude to theincreased dialogue and cooperation that Pilotprojekt Drevfjällen has meant for theparticipants.

Kommer snart ;).

This thesis explores some issues regarding estimations of the cost of capital on the Stockholm Stock Exchange through reverse engineering of the Residual Income Valuation model and through usage of the Capital Asset Pricing Model. Previous studies are in conflict of whether the risk premium changes considerably over time or not. Furthermore, the risk premium estimated by CAPM tends to be fairly stable. In this study, reverse engineering of the cost of capital implied by analysts? forecasts shows a significant difference in the risk premium over time.

There are various investments to suit different investors, what affects the investor is the risk he/she takes with the investment and also the awareness  the investor has. According to different theories a higher risk gives even a higher yield to compensate for the extra risk the investor takes.In this paper, we discuss and compare two different forms of savings, Swedish closed-end funds and Swedish mutual funds to examine what alternative that generates highest returns in relation to the risk.To help, we use different evaluation measures that adjusts the different investments risk so that you can compare how well the investments have performed regardless of the risk they have. This will give us an answer about what investment form that have performed the best between 2002.01.01-20010.12.31. Five Sweden mutual funds and five closed-end funds have been selected to participate in the survey.To evaluate this, it is primarily quantitative data, analyzed in the evaluation measures. The results obtained in the survey show that Swedish closed-end funds have performed far better during the selected time period.

The purpose of this essay is to identify costs for providing First-line and Second-line support, and then allocate these cost to different goods and services (cost objects) being supported. The thesis also intends to improve the overall cost awareness in IT settings..

The purpose of this essay is to examine how out-pedagogy, drama and art can be used as means of promoting language development of bi-and multi-language learners, and to show what benefits these three methods offer to children of year three of an elementary school in Stockholm City. This is a small survey of work-style and the results are based on observations and interviews with five teachers which included three class teachers, one resource teacher and one other language teacher and it was carried out two full days of observations in both classroom and outdoor environment. In this work, I note how out-pedagogy, drama and art can help bi- and multilingual children develop language. My study shows, in accordance with the respondents interviewed, as well as research in general that out-pedagogy, drama and art is language development practices. They argue that out-pedagogy and the aesthetic elements promote language development of bi- and multilingual children in different ways and complements the traditional approach.

During the last decade executive coaching has become an increasingly popular method of management development. Few studies have been conducted within this area, especially in Sweden, and little has been said about the construction of management in executive coaching. The purpose of this master?s thesis is to study executive coaching from a social constructionist perspective, focusing on the construction of management. The two research questions are: How is management constructed in executive coaching? How can we understand the construction of management in executive coaching? Additionally, we identify gender as a social construction of importance and thus include a gender perspective in our analysis.

The aim of this thesis is to analyze and explain the similarities and differences in management control between a private and a public primary care company. A comparative case study was developed based on one public and one private primary care company in Stockholm County Council. The framework of Otley (1999) was used to define and limit the area of management control systems, according to his five factors. For the analysis of the empirical results Hood's (1995) seven doctrines of New Public Management was applied, and customized to fit the purpose of the study. The results indicate that the differences between the two organizations are very limited.

The position of middle-management is a role where the manager is at risk of being caught between its management and its employees. Elderly care is an industry that has been discussed a lot, to a large extent on how businesses should be managed and by whom it should be conducted. Middle-management in the business of elderly care thereby possess a vulnerable position in a controversial industry. In this study the aim is to investigate the managers' roles and tasks in both the public sector and the private sector in elderly care. It also aims to examine whether there are differences between the roles and how they in such cases is manifested.

Rapporten inleds med en beskrivning av WM-datas Network Management struktur och Reporting Management behov. Därefter följer en beskrivning av de två analys tekniker Datamining och On Line Analytical Processing (OLAP) vilka är de mest använda databasbaserade tekniker. Verktyget Tivoli Decision Support (TDS) är ett stödssystem som ska underlätta för beslutsfattare inom organisationen. TDS baseras på OLAP ? tekniken och rapporten visar avslutningsvis de möjligheter som verktyget ger avseende WM-datas Reporting Management..

Syftet med denna uppsats är att testa olika tradingmodeller inom valutahandel, byggda på tekniska indikatorer, för att undersöka om man kan nå en positiv avkastning.Undersökningen omfattar 24 olika modeller, byggda på fyra olika tekniska indikatorer och med tre olika money management strategier. Modellerna testas på fem olika valutapar under tre månaders tid. Slutsatsen är att det går att nå positiv avkastning och även positiv överavkastning med automatiska tradingmodeller om rätt indikatorer och money management strategier används. Modellernas avkastning är mer känsliga för valet av money management strategi än för valet av vilka tekniska indikatorer och parametervärden som ska användas..