Bakgrund och problem: Under 2008 uppdaterade International Accounting Standards Board (IASB)regelverket för finansiella tillgångar med tillägg i IAS 39 och IFRS 7 vad gäller klassificering, värderingoch upplysning. Uppdateringen var en effekt av den finansiella krisen som drog in över Europa medfull kraft under den senare delen av 2008, vilken medförde inaktiva kapitalmarknader. I och medförändringarna gavs företagen möjlighet att omklassificera finansiella tillgångar värderade till verkligtvärde till upplupet anskaffningsvärde. Eftersom bankers tillgångar generellt består av en stor delfinansiella tillgångar ämnade författarna undersöka uppdateringarnas tillämpning inom banksektorn.Studiens problemformulering löd: Vilka samband kan identifieras mellan noterade banker inom EUvad gäller tillämpningen av tilläggen i IAS 39 och IFRS 7?Syfte: Att kartlägga vilka samband som fanns mellan de banker som valt att omklassificera och desom inte valt att omklassificera med inriktning på effekterna ur ett investerarperspektiv.Avgränsningar: Det är endast tillgångsvärdering inom IAS 39 som studerats, ty uppdateringarnabehandlade det området.

Denna uppsats är skriven inom ramen för ämnet Krigsvetenskap under författarens  studier på yrkesofficersprogrammet 2009 -2012 till nautisk officer. I studien beskrivs risker och metoder i samband med att ammunition omhändertas. Syftet är att belysa en problematik som ammunitionsröjare skulle kunna möta idag då de metoder som finns idag främst är avsedda för röjning på land.  De senaste åren visar en ökad frekvens av attacker utanför Somalias kust. I samband med den här typen av attacker finns chansen att behov av nya metoder också uppstår.

AbstractThis essay is about what rights that a consumer has, after it?s been to a beauty-shop getting a treatment somewhere on her body. We were interested to see what kind of regulations that could be useful if a problem occurred after or during treatment. There are several risks with these treatments.The last decade these kinds of treatments have increased, due to people being vain and so aware about there looks. We started to investigate what type of rights the consumer generally has when it?s about a service.

According to the EC fuel regulations 2 % bio fuel has to be blended in all fuel by the year 2005, and 5.75 % by the year 2010, which means ethanol for gasoline driven vehicles, so there will be a substantial demand for ethanol. Brazil already has an established industry for producing ethanol and is the leading producer and exporter of fuel ethanol. My purpose with this paper is to investigate why Brazil decided to develop ethanol production on a large-scale operation and to find out today?s situation. Focus will mainly be on ethanol production with sugarcane as a feedstock.

Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.

Using the models from van Maanen and Schein (1977) and Dutton et al. (1994), we have been able to investigate the socialization process and organizational identification both from the organizational as well as the individual?s perspective. The link between these two perspectives establishes a better insight into the company?s actual socialization intentions and the individual?s identification with the firm.

General principles of law can be defined as a legal foundation with the function of codifying basic values. They can also be of a character, which makes them useful as supplement and interpretation of law. EU has developed principles of law that can be divided into general and special. Within the Union there are existences of around twenty general ones. A further separation can be made in terms of institutional and individual.

The research of the essay will be about Solidarity, the Polish trade union that began to rise in the beginning of 1980. In more specific tendencies to the empirical study, it is interesting getting to know about when the free trade union was created with a view to liberate the Polish people from Communism.The essay will be studied as an empirical case study, with a qualitative text analysis. The content will also include how power is allocated to the political, economic and social aspects of the national, and international relations. Therefore it will be relevant to use a method of ideology analysis to the qualitative text.The result of the theoretical analysis was that it is difficult to apply the social movements into a political change, even if it leads to success. According to this, participants in social movements are able to use the most potential and most necessities of resources, just as activists tend to do in reality..

In the Darfur region, located in the West of Sudan, there is a conflict between rebel groups and the government-supported Janjaweed militia. The fighting?s, which started in 2003, has caused the loss of at least 200 000 human life and more than 2 million people have fled their homes. The conflict has been described as a? prolonged Rwanda?.

The situation on the Swedish labour market is different in opportunities whether you are a native Swede or someone who has a foreign background. People with foreign backgrounds tend to have lower wages, higher rate of unemployment and often have temporary employment contracts. There is a conception that the Swedish culture is the standard and other foreign cultures are abnormal and different. The purpose of this study has been to investigate why there is discrimination on the labour market against ethnic minorities and how the Swedish history has contributed to the structural ethnic discrimination that we are struggling with. I have been using the right dogmatic method and a social science perspective as complement in order to answer the purpose.

This qualitative study focuses on the investigation of different actor?s ideas concerning gender and womanhood in a post-socialist nation Bosnia and Herzegovina. The aim of this study is to try to provide experiences and attitudes of one not a new, but definitely one constantly changing phenomenon, trafficking in women for sexual exploitation. The qualitative data is mainly collected through nine interviews with people from Bosnian Governments, International organizations and NGOs during my stay in Bosnia and Herzegovina. The causes to trafficking are complex and intertwined but it directly relates to gender discrimination and attitudes on sexual relationships between women and men.

Sweden is a member of the European Union since 1995. The European Union issues directives that cover different areas. Member states must implement these directives into their national legislation. The European council issued in 1993 a directive that took action on the organization of working time, also known as the working time directive. The full name is: Council directive 93/104/EC of 23 November 1993 concerning certain aspects of the organization of working time.

The purpose of this study is to investigate how the legal protection against sexual harassment at work functions, and where to draw the line. The study is limited to focus on the sexual harassment directed at women from men, because it usually occurs that way even though only a few report the incidents. The results are discussed from a gender perspective on how the distribution of power is between men and women as a way to explain sexual harassment.Sexual harassment is currently protected by the discrimination law and the EU principle of equal treatment for men and women. For a behavior to be considered as sexual harassment it has to be unwanted by the receiving party and the person practicing the harassments must be aware that the behavior is perceived as offensive. The behavior shall be of a sexual nature and contribute to a disadvantage for the victim in the form of a violation of that persons integrity.It is the victim that determines whether the behavior is perceived as sexual harassment or not, what one person believes is a friendly behavior may be perceived as offensive by another.

Hellbergs International ville ha en bättre design på sina skålhandtag. Det skålhandtag som används idag anses vara dåligt ur ett användarperspektiv samt dyrt att tillverka då ingen effektiviserad tillverkningsprocess har tillämpats. En designprocess från förstudie till färdig CAD-modell och ritningar redovisas i denna rapport. Särskild tonvikt lades vid att få skålhandtaget mer ergonomiskt samt att det skulle gå att användas av en så stor användargrupp som möjligt. En stor del av utvecklingsarbetet lades på att utforma skålhandtaget så att en förstagångsanvändare lätt förstår hur det ska användas.Resultatet blev ett skålhandtag som tydligt visar för användaren hur det ska användas genom att formen på skålen följer handtagets rörelsemönster.