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.

This thesis investigates the Designated Operational Entities (DOEs) under the Clean Development Mechanism (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in the climate change combat. The introduction of private entities in the role of DOEs can be questioned from a legitimacy point of view, but is corresponding to a development in international environmental governance where private actors are increasingly involved in governance arrangements.The thesis concludes the DOEs to be a form of public-private partnership and investigates the legitimacy of this form.

 There is a lack of research in the field of quality improvement efforts based on profound knowledge in social services. The current situation is therefore a significant knowledge gap in terms of studies of this type of systematic quality work and how it is applied in practice. This study therefore intends to describe Pilbackens quality work and further examine if the profound knowledge is consistent with quality work in microsystems by an analysis of Pilbackens work. The present study has been performed by a qualitative method and the material is collected through semi-structured interviews. In order to analyze the study?s result have profound knowledge and the model microsystems been used.

The concept of building work environment co- ordinator is a relatively new concept that has its origin in the amendment to the Working Environment Act which came into force on 1 January 2009. The terms; building work environment co-ordinator appointed for planning and design and building work environment co-ordinator for the execution of building or civil engineering work ushered in the industry. Once these disciplines complement one another, you can achieve a smooth handover to ensure a good and healthy working environment.In this thesis, we study a company in Uppsala and their operations and handover by interviewing the relevant staff in question. The result shows that there are currently no present guidelines for how and when the handover should take place, it is up to each individual to provide themselves with the relevant information.If the handover of the work environment would occur to the extent it should it would lead to minimized proportions of unforeseen risks and events that may occur during the production phase, which ultimately leads to a better and healthier working environment..

This study examines the work of art in the underground station Kungsträdgården in Stockholm and discusses the observers interpretation of the art in the station. When the artist Ulrik Samuelson got his commission to shape the station he was influenced by Marcel Duchamp and the concept art. Two themes were integrated in the work of art, the actual culture life and the palace called Makalös, which was situated just above the currant station, three hundred years ago. The station was built in two stages.The first part was opened in 1977 and the second part in 1987. Panofsky´s iconographic working method has been used in this essay.

The purpose of this Master thesis is to examine theinformation use and information seeking behaviour amongpersons who actively work with information. For this study,interviews have been conducted with a group of six personswho work with information in information intensiveorganizations. The aim is to answer the following questions:What kind of information is connected to the respondents?work tasks? What is the purpose of their search forinformation? Which information sources do they use and whatkind of information sources do they demand? The theoreticalframework consists mainly of Wilsons information needs andinformation seeking model.The results of this study show that none of the respondentshad any strategic model for their work with information. Theinformation that the respondents were searching for is ofdifferent content and depends on the organization in which therespondent operates.

The reason I am writing this essay is due to my curiosity on how children are interested in and how their understanding in geometry is at preschool years.My interest lies in children and arithmetic and especially geometry, which is something I belive that children deal with a great deal in their everyday routines, both in school and at home.What do children do when they work with geometry, and are they aware of what they do? To figure this out, I have taken my findings from three different interviews that I have done atmy preschool with a group of children that have been preselected.I am also curious about whether there is a difference in different types of schools. In this essay I have compared the preschool I work with a Montessori school and a third type of schoolwhere the children spends most of their day´s outdoors called ?Ur och Skur?In my results I can not see any major differences in these three preschools work with mathematics. The childrens knowledge is at a similar level and the work with geometry hasbeen implemented in a similar way..

The aim of the study was to support the ongoing kaizen work at a medical centre. Two main topics have been addressed in this study:? Find a solution to ensure that the kaizen decisions are followed and will get a strong grip in the organisation.? Support the kaizen process by giving advice on how to structure the meetingsand how the kaizen work could be done more effectively.The study started with a visit to the medical centre to observe the kaizen process and the attitudes among the employees. The employees were asked to fill in a survey about the kaizen work at the centre. The final recommendations given have been based on this and also information gathered from other medical centres which work after the same kaizen principles.

This paper explores the accessibility for patrons with different physical disabilities in regards to materials, service, the library building and its website at two typical, medium-sized public libraries in Sweden.The case study is based on interviews, observations, and document and literature studies. As a theoretical framework for this study, Buckland?s model of information barriers is used to describe, discuss and evaluate how the two libraries work with accessibility. In addition, international and national guidelines are used to measure whether additional actions are required of the libraries to improve the accessibility.The results show that both libraries are well suited in various respects to provide for the different needs and the requirements of patrons with physical disabilities. Some obstacles still exist in both libraries, especially in the lack of literature in accessible formats in different languages.

Unhealthiness is not just a damaged back or asbestos. The fact that mental ill-health seems to increase in our society is well known. Statistics from Arbetsmiljöverket proves a fourfold increase of work-related disorders since 1997. These are primarily caused by organizational and social factors, 60% are considered caused by stress and a heavy workload. Sick leave due work related fatigue and depressions are scarily common today.

The aim with this master's thesis is to describe the work process with the graduation film Player, by a composers perspective and given conditions. It provides a detailed insight into how the work was done from the script stage to the end result, scene by scene reflecting about both the musical performance and the collaboration between the director and me as a composer. The work was done during the spring term of 2012 at the Royal College of Music in Stockholm and Stockholm Academy of Dramatic Arts..

The veterans in Sweden is a group that is steadily growing, one of the reasons is the new employment agreement that requires the soldiers and officers to commit to Foreign Service. The Swedish Armed Forces have received critique from the government in their investigations concerning the Swedish veteran politics. Since then the Swedish government has introduced a new law that gives the Swedish Armed Forces an utmost responsibility concerning the veteran?s physical and mental health. The purpose of this study is to qualitatively investigate ?The Peace berets?, a non-government organization which have had, and is still having a cooperation with the Swedish Armed Forces as a result of the investigation conducted by the Swedish government.

The purpose of this master thesis is to identify some phenomena that may contribute or work against the individual musician?s opportunities to contribute with their personal musical intuition in the orchestral work. I want to investigate under which conditions and in what context the orchestra environment gives musicians opportunities to take musical initiatives. I will also test a method to develop and work with musical intuition in a staged trombone audition called blåst. My wish is to highlight orchestra musician's perspective and experiences and to discuss where in an orchestral musician?s everyday work the artistic and authentic musical initiative appears and how we are going about it.

In the EU there are EC Directives that Member States of EU should follow. Sweden has undertaken to transpose EC Directives regarding the working environment to Swedish Provisions.  In 4 April 2006, the European Commission had some criticism against the Swedish implementation of the Construction Sites Directive. The Swedish Work Environment Authority has in response to this criticism reworked the Work Environment Act and related provision about building and civil engineering work. The changes came into force 1 January 2009.These changes have resulted in some working methods and even new responsibility subjects must be reviewed. The purpose of this exam project was to investigate if contractors and clients in the construction sector, had have time to update themselves on this front and adapt to these changes.