EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.

This Bachelor thesis deals with the act of the British Labour Party when they recalled a referendum promised by former Prime Minister Tony Blair. Tony Blair promised a referendum on the Constitutional Treaty, but his successor Gordon Brown later recalled it when the Lisbon Treaty succeeded the Constitutional Treaty as the legal foundation of the European Union.The main purpose of this thesis was to with help from various theorethical frameworks explain why the Labour Party decided to do this, even if this decision gave the main opposition party, the Conservative and Unionist Party (the Tories), the chance to heavily critisize the Labour Party, and picture them as traitors.The research questions were:? What are the reasons that the Labour Party went from being a Eurosceptical party, to become more pro-European?? Why did the Labour Party cancel the promised referendum on the new treaty of the European Union?Various answers were found for the first research question. Among the most important was that it was a part of the over all transition which led to the launch of New Labour.The second research question was answered with three explanatory models based on actions of the Labour Party on three arenas; the electoral arena (based on power, this model claims that the Labour Party act as they do because the know the Tories would not act differently if they were in office), the parliamentary arena (based on ideology, this model claims that Labour want the Lisbon Treaty because it has a stronger social dimension than earlier treaties) and the internal arena (based on the problem of identification, this model claims that the Labour Party identifies itself with the British government, and not just the voters, and are afraid of damaging Britain?s influence in the EU and international politics if Britain says ?no? to the Lisbon Treaty)..

Foreign aid is a very debated and controversial topic. The most recent studies have focused more on GDP growth and foreign aid correlation, however not much of the debate has focused on what kind of foreign aid should be given. The most common foreign aid is budget support, often a bilateral funds transfer between two countries. This kind of foreign aid can be both conditional and unconditional from the donors? perspective.

The purpose of this study is to improve the understanding of the dynamics behind Chinese-Western buyer-supplier relationships. The study takes on a partially inductive approach by commencing with exploratory in-depth interviews. The main body of the study consists of a cross-sectional survey. Data has been collected through an on-line questionnaire. The theoretical review consists of industrial relationships with specific accounts on the role of adaptation, trust and commitment; a stream of literature in cross-cultural relationships deriving from Hofstede?s culturalist legacy with specific reference to Chinese-Western relationships, including studies on relationship bonding, and the role of guanxi.

Trends in International Mathematics (TIMSS) är en internationell studie som undersöker hur elever presterar i matematik och naturvetenskap i årskurs 4 och 8. Sedan första TIMSS undersökningen genomfördes år 1995 har matematikresultatet för svenska elever i framförallt algebra sjunkit, jämfört med andra länder som är med i undersökningen (Skolverket, 2012).Denna studies syfte är att undersöka förhållandet mellan aritmetik och algebrauppgifter i läromedel för årskurs 3. Studien har använt sig av två olika läromedelsserier, för att kunna genomföra studien behövdes ett utarbetat och trovärdigt analysverktyg som svarade på studiens syfte. Därför används Bernsteins (1990) begrepp klassifikation och ramar för att undersöka hur gränserna mellan de olika matematikområdena aritmetik och algebra i matematikläromedel för årskurs 3 upprätthålls.Resultatet visar att de fyra olika analyserade läromedlen innehåller väldigt få uppgifter om algebra. Den ena läroboksserien har ett tydligt förhållande mellan aritmetik och algebrauppgifter, det vill säga att det finns en tydlig gräns mellan matematikområdena.

Sudoku är ett mycket populärt pusselspel som härstammar från Japan. Sudokuproblemet har visats vara NP-fullständigt och det finns därför troligen inget effektivt sätt att lösa stora pussel. På senare år har det skett mycket forskning kring SAT-lösare. I denna rapport prövades olika SAT-lösare från ?International SAT-Competition? för att undersöka om det existerar en korrelation mellan exekveringstid och svårighetsgradering samt för att avgöra vilken av dessa som är effektivast för att lösa pussel av olika svårighetsgrad och storlek.

For some time researcher has focused their interest on how women are being treated in sports and what impact it has on the development of the sports movement. Researchers in the field have tried to clarify where the problem lies, if it is gender or sex. Are the differences between the sexes caused by how society portrays women or because women and men are built for different purposes. This research paper studied how women in the sports of snowboarding and freeskiing perceived their possibilities to practice their own sports. Furthermore, the study tried to answer if the problems are originated from the culture of the sports, what the possibilities and opportunities women had to make ?it? and what women think is the reason why there are so few female athletes in their sports.

Detta examensarbete har gjorts under 2007 på Revent International AB och är en studie i hurman utformar ett webbaserat kvalitetsledningssystem. Syftet med arbetet har varit att göra engrundlig sammanställning av material-, dokument- och informationsflödena i företaget och attdärefter skapa ramen för ett kvalitetsledningssystem. Kvalitetsledningssystemet skulle bådeuppfylla kraven för ISO 9001-certifiering och vara ett användbart verktyg i företagetskvalitetsförbättringsarbete.Definitionen på kvalitet är ?förmågan att tillfredsställa kundernas behov?. Allt kvalitetsarbetemåste därför alltid utgå ifrån kunden.

Systems development methods has always been an important part of the systems development process. It affects not only the product, but also the organization itself. Today more and more companies are abandoning the more rigid traditional methods for the more flexible agile ones. A transition like this is bound to affect the product and the organization, but in what ways? Is it a difficult transition to make, and how does it affect social environment and dynamics? Does it change how people communicate information to each other? This study was conducted at a local branch of a larger international IT-company.

This thesis aims to explore the use of costumed interpreters at museums. Firstly the thesis examines how extensivethe use of historical costumes is in Sweden, along with some international comparisons. Later on the differentways that the clothes are used is examined, and the costume as a resource for learning is discussed. In the lastpart of the thesis the ?function? of the costume is examined.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

Titel: Comparative study between traditional seminars and webinars for marketing purpose. Level:Final assignment for Bachelor Degree in Business AdministrationAuthor:Peter Nicks and Alexander WidellSupervisor:Aihie OsarenkhoeDate:2011 ? JanuaryAim:We want to examine how businesses can use webinars to supplement or replace seminars in its industrial marketing. When should businesses use seminars, when should they use webinars and when should they use a combination of the two?Method:We have chosen to do a combination of quantitative and qualitative research.

Libraries all over the world struggle against the threat of decreased funding and a lack of governmental interest. In countries with an under-developed library sector the interest from the government is often minimal or non-existent. Since the 80´s Sida, the Swedish International Development Cooperation Agency has contributed to the library development in Central America through the Royal Library of Sweden. Nicaragua was the first country to be counterpart in the project. For a period of eight weeks I have completed a field study in Nicaragua and visited the National Library Rubén Darío and public libraries in the country.

This paper examines the opportunities and challenges of integrating conservation practice and the circular economy into practical planning processes. In recent years, the discussion of circular economy and its relevance in the sustainability debate has intensified. According to the Swedish Environmental Protection Agency, the transition to a circular economy is crucial to achieving the national and international environmental and climate goals as well as the global goals in Agenda 2030. Parallel to this, there is a long established heritage discourse that emphasizes the importance of preserving buildings and cultural environments as part of our cultural heritage. These two discourses have common goals, but they differ in how they present their respective arguments.

This thesis discusses the Swedish drug policy and its principle of prohibition. In the world of today there is an ongoing discussion about prohibition and the concept of harm reduction. This thesis is an analysis of Swedish drug policy and an investigation as to whether the prohibition concept is in a state of decline. It tries to answer the question; is the Swedish drug policy moving away from its prohibition principle towards a harm reduction principle? The recent debate, articles, documents and earlier research has been analyzed in order to find answers to my questions.