Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

In this thesis I will discuss how US respectively EU general international security policies are formed with the scientific theories Rational Choice and Cognitive theory in mind. I?ll discuss how come US tends to go towards a more sanction orientated strategy while European Union seems to prefer a dialog and diplomatic problem solving strategy. I?ll exemplify respective security strategy through the qualitative cases study of Iran and analyse why they have taken different cores of action while trying to solve the problem with Iran's alleged nuclear weapon.

In several scientific and technical educations today we meet mathematical studies in differential- and integral calculus. The classic mechanics is a foundation for the physics and it has made it possible for today's technical developments that we in our everyday life meet and make use of. The intention for this essay is to give a picture of the person behind this discoveries that changed the science and the world. Besides the purpose to bring the reader on a journey through Isaac Newton's life the main intention is to give an understanding of the way he discovered the binomial theorem, the differential- and integral calculus, the numerical methods Newton-Raphson's and Newton's interpolation-polynomial, Newtons identities and his classification of third-degree curves and elliptic curves. A derivation of Kepler's first law is also included..

Ett företag med ett flertal leverantörer måste på sikt välja ut vilka leverantörer man önskar arbeta aktivt/passivt med. För att kunna göra detta krävs att man tar fram konkurrenskraftiga leverantörsstrategier som bygger på välgenomtänkta beslut. Dessa beslut måste ta hänsyn till inköpets totala risk för leverantör och komponent. Den totala risken är oftast väldigt specifik för varje företag och bygger på ett flertal olika parametrar. Författarna ger i denna uppsats förslag på tre parametrar som kan hjälpa företag att ta fram effektiva leverantörsstrategier.

The aim of this study is to widen our knowledge about the basic idea about having an open preschool for adopted children as understood by parents of adopted children and a preschool teacher. Sweden has a large number of international adoptions, in an international comparison among the highest numbers of adoptions per capita. Interviews were carried out with seven adoptive parents and one preschool teacher teaching at a special preschool for adopted children. It was found that adoptive parents had no particular problems with placing their children in an "ordinary" preschool. However, they choose to place the children in an open preschool solely for adopted children because of the possibility of sharing similar experiences as parents and children as well.

The large number of surrendered and feral cats is a big animal welfare problem all over the world. Populations of feral cats arise through a large number of unwanted cats which can lead to surrender of these, through cats allowed to roam free outside which can lead to the owner losing these and through the reproduction that occurs amongst these surrendered or lost cats. One aim of this study is to give an account of this problem. It is however difficult to draw general conclusions about these populations of cats since studies all over the world has been carried out on different types of populations, during different conditions and different periods of time. The welfare of many of these cats is presumably low because they are exposed to risks as disease, starvation, climate, traffic, other animals and humans.

The purpose with this essay is to compare two classes in an international school during their mathematic lesson. The international school offers education to their pupils in two languages; in Swedish and in English. Through this study I want to find out how teachers are working with language and communication during school hours. I will compare the work of two teachers and two classes to find out the differences and similarities between their work methods concerning language and communication during mathematic lessons.The main questions for the essay:How do the teachers work with language and communication in this school during the mathematic lessons?What similarities and differences are there between the two teachers in matter of methods of working with language and communication during the mathematic lessons?The research is based on interviews with the teachers and also on observations in the classroom during mathematic lessons.

The Security Council?s resolution 1325 addressed the major negative impact that armed conflict has on women and children. This in turn complicates the Council?s work on maintaining international peace and security. The resolution therefore highlights women?s rights as participants in peace- and conflict processes.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

This thesis describes teh solution of two problems regarding safety on powered lawnmowers; protectning the users from injury when using the lawnmower in slopes, and when cleaning the cutting blade.The task was carried out through initial studies on a representative lawnmower. A generation of ideas followed with an evaluation to select the best solution. The winning concept was further developed to reach acceptable performance. The word resulted in a functioning prototype utilising an original way of detecting inclinations without incorrect signals. It c an serve as a platform for further development into a product.The work gives insightful experience of solving real-world problems, and especially to deal with situations where several variables and their effects are unknownPlease note that several parts of the work are confidential, and have therefore been removed from the thesis..

För att undersöka eventuella skillnader mellan vilka matematiska kompetenser som prövas på IB-programmet och svenska nationella program har en analys av matematikuppgifter från de olika programmen genomförts. På IB-programmet har uppgifter från final exam i mathematical studiesstandard level gjorts och från de svenska en analys av uppgifter från nationella prov i matematik B och C. Analysen har genomförts med hjälp av kompetensramverk framtaget av Palm et al. (2004). Med hjälp av kompetensramverket har nyckelord och uppgiftstyper för de olika kompetenserna tagits fram för att kategorisera in uppgifter till en kompetens som är kärnan i uppgiften.

In the past years the traditional donors of development assistance have been increasingly aware of changes in the donor landscape. This as emerging economies like China and India has undergone a transition from recieving aid to becoming emerging donors. By identifying and comparing ideas, beliefs and interests pursued using foreign aid between so called emerging and traditional donors, the greater purpose of this thesis is to take a closer look at the alleged changes in the world order. The starting point is Goldstein & Keohanes framework of the impact of ideas and interests in foreign policy and the one of K.J Holsti about institutions as markers metrics of change. The results show that there is no vast difference in interests but a detectable difference in the ideas behind foreign aid.

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

Databases are an easy way of storing information kept together and accessible and can save time by finding the information easier. Cochleaimplant could be seen as a form of advanced hearing aid, this product consists of two parts, an external part that recieves sound and sends signals to the internal part through electromagnetism. The internal part is the implant itself and is surgically placed in to the cochlea. Örebro University hospital has just started working within the field of Cochleaimplants and are therefore in need of a database to store patient related information.The database problem was solved using Microsoft Access 2003 combined with the built-in support for Visual Basic, which is a sort of programming language. The result of the thesis work was a fully functioning database according to the given specification and is now being used at Örebro University hospital..

This thesis is concerned with investigating the Roma, a group that is left out in most of the territory bound theories. The theoretical purposes are to develop theories that increase the understanding for the Roma as a diasporic nation without state and the advocacy networks they are organised in. The main empirical purpose has been to study two organisations as cases and how they position themselves against the European Union concerning identity politics. The two organisations are European Roma Rights Centre (ERRC) and Dzeno. They are a part of the same network that works on different levels with the rights of Roma.