I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

The purpous of this master?s thesis is to explore how the swedish public library evolved between 1890-1911, before the state implemented the library reform in 1912. The material used to cunduct the study concists mainly of texts published during the time frame of the thesis in the form of books, booklets and articles from Folkbiblioteksbladet, a journal dedicated to the subject of the swedish public library.Drawing upon Habermas theory of the structural transformation of the public sphere and Bourdieus theories about taste as social distinction and symbolic capital, the thesis seeks to show how the public participated in the evolvement of the public library and which aspects of society that contributed to the public library?s establishment as an institution. The findings are also discussed in relation to previous research of the history of the Swedish public library.

Nowadays, the establishment of new touch screen technology has changed significantly the way we navigate on the Internet. The requirement to design websites that adapt to various artifacts such as touch screen computers are increasingly a need to consider. The purpose of this study is to discover - What are the specific usability requirements should be addressed in designing of websites for touch screen computers? - In order to examine the essay?s question, it presents a study where five people visiting three different websites on the touch screen computer Ipad. The study was conducted using a participant and structured interview observation in form of a think-aloud method.

Denna studie a?r utfo?rd vid Mondelez International i Upplands Va?sby som vill ta fram ett transportplaneringsverktyg fo?r att underla?tta sin transportplanering. Detta genomfo?rs genom att studera hur transportplaneringen bo?r bedrivas och hur ett transportplaneringsverktyg kan vara utformat. Syftet med denna studie a?r att utforma en flexibel modell fo?r transportplanering som minimerar transportkostnaderna.Studien testar och ja?mfo?r tva? sa?tt att bera?kna transportkostnaden.

The aim of our study is to explore the empowerment process among micro-business owners in Kayamandi, a black township of Stellenbosch in South Africa. What are the positive and negative implications for the empowerment process? Another aim is to find out the role of local and international support in this process. The theoretical framework of this study revolves around the concepts of gender, power and empowerment. Our methods are qualitative interviews and observations.

A persistent problem in the construction industry is its low margins of profit. It is often difficult to earn money due to low efficiency and high costs. Logistics on the construction site answers for a large amount of these costs and it is therefore of interest to find new, more efficient logistic solutions. The purpose of this thesis is to compare two different logistic systems and further to evaluate which one that is the most efficient and profitable. A comparison is made between the traditional logistic systems used for years and a new logistic system developed by an industry association called BEAst.

Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingå¬ende information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig be¬skrivning av svårigheterna.Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implemente¬ringen och användningen av IAS/IFRS.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The following thesis in library- and information science is a qualitative, comparative analysis of the relationship between the minority populations in Sweden and Finland and the library. The objective with the thesis is to investigate how the state is working to promote minority groups at the library and what lead to today?s situation. The investigation starts, as regards time, with the European charter for Regional or Minority Languages, which was published 1992 and ends with the establishment of the Swedish library law 2014. The method that is used will be a comparative analysis that aims to compare Sweden and Finland.

The aim of this thesis is to assess the strategic importance of Central Asia as a whole and interests of great powers in the region in particular within the theoretical framework chosen. The work shows Central Asia as an area of the New Great Game, analogue of the original Great Game which was played out between the British Empire and Tsarist Russia in XIX century. The parallels between the original Great Game and the New Great Game are drawn in order to understand the scope and the true intentions of the players of the latter one. Also, the security issues in the contemporary Central Asia are explored and analyzed to provide with the background for future predictions. Furthermore, the indirect purpose of the thesis is to examine whether the international system has changed from that of two centuries ago by comparing the structure of the international systems at the time of two Games.

This is a Master´s Thesis based on my own idea instead of that of a company. It is a survey that focuses on finding out more about which part of the development process that is blocking the establishment of electronic scorecards on the golf market. Why has it not been introduced on the market in a larger scale yet, considering the technology we possess today? This question is investigated through interviews with the Swedish Golf association, and three companies that have chosen different paths to implement an electronic scorecard. The interviews focuses on finding out what developers and the association believe to be the main problem, before taking the next step in releasing electronic scorecards on a larger scale.

The purpose of this paper is to carry out a domain analysis of Section for Maps and Pictures at Uppsala University?s Library and investigate its business, collection and knowledge organization. Birger Hjørland?s socio-epistemological domain analytic paradigm is applied. As methods, Hjørland suggests eleven approaches, and from them he emphasizes especially the importance of the historical and epistemological approaches.In this paper three questions are analysed.

AbstractPurpose:The purpose of the study is to describe the internationalization process of one firm when in a country culturally diverse from the firm?s original market.Methodology/approach:The study is a single case study which examines one firm?s internationalization process when entering the Chinese market. The approach has been an empiric interaction between empirical and theoretical data.Findings:The theory of the Uppsala model was applied to the case-company to test the model?s completeness. The authors found weaknesses and added three more aspects to the model.

    Abstract The aim of this paper is to highlight experiences gained by psychotherapists in their work with young adults.  Aspects looked at include: recurring themes, the process of diagnosing young adults, the therapeutic alliance, and the therapeutic techniques.  Six experienced psychodynamic therapists were interviewed, and a semi-structured interview method was used. The results show a high level of agreement between the therapists as to their experiences and conclusions of psychotherapy with young adults.Results presented in this paper suggest that there is a difference between psychodynamic therapy used with young adults, and the more traditional psychodynamic therapy.  The most important difference turned out to be the approach of the therapist toward the patient, where a more active and distinct approach by the therapist to the here-and-now situation was to be preferred. All six therapists came out strongly against the use of the DSM manual when diagnosing young adults. The importance of understanding young adults and their difficulties from a psychological development point of view was stressed, as well as the importance of taking the approach that the years of young adulthood bring their own issues and concerns. It is clear from these interviews that there is a strong need for the establishment of institutions or centres specifically tailored to meet the needs of young adults for psychotherapeutic treatment at an early stage and in an adequate way, in order to avoid unnecessary ?pathologising? of their specific problems.  .

This Masters thesis aims to examine how Swedish public libraries deal with the new challenge of evaluating web resources. In order to study this we have asked staff involved in gathering links for the libraries web sites to participate in a survey concerning how they go about choosing links. Apart from trying to capture this procedure it has been our purpose to establish whether the libraries feel they should provide their patrons with evaluated links at all and in what way they are influenced by other libraries or other main figures involved when choosing a link. We were also interested in the differences between libraries with large and small link collections. When defining evaluation, we have only focused on content.