Som en följd av det ökade behovet av global kapitalanskaffning har kravet på jämförbar redovisning mellan länder ökat. EU har därför som målsättning att skapa en mer harmoniserad och effektiv kapitalmarknad inom unionen. I juli 2002 antog Europaparlamentet och rådet en förordning om tillämpning av internationella redovisningsstandarder, IAS-förordningen. Sedan 1 januari, 2005 är det krav på att alla noterade europeiska företag i koncernredovisningen skall tillämpa de internationella redovisningsstandarderna, International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS). IAS 39 standarden uppfattas som den svåraste och mest komplexa av IAS/IFRS standarderna.

This paper presents the result of a master thesis project at 30 Hp, master of industrial engineering at Luleå University of Technology. The project was performed during 20 weeks, spring 2014, in collaboration with ABB Control Products in Västerås. The aim of the project was to evaluate two half-automated assembly lines for a new generation of contactors, the NAFC assembly lines (New AF Conductor). The aim and purpose of the project was achieved by answering the following questions:? How are the ergonomic working conditions at the NAFC assembly lines during spring 2014?? Which areas at NAFC assembly lines can be improved for the work environment?? How can the ergonomic work conditions improve at the NAFC assembly lines?Literature reviews were performed from earlier research papers and articles of the ergonomic, musculoskeletal and work environment subject, from where a number of chosen methods and tools were used to perform the ergonomic evaluation.

Detta examensarbete på D-nivå beskriver skapandet av BI-applikationer och analys av treolika BI-system. Projekten har givits av Cederroth International AB som är ett av Sverigesstörsta företag inom dagligvaruhandeln. Uppsatsen ger en inblick i vad BI är och hur BIfungerar i företagsvärlden. Det ges även en stegvis beskrivning i hur en applikation skapasmed hjälp av BI-systemet QlikView och analyser av BI-systemen QlikView, SQL Server 2005och BusinessObjects XI om huruvida dessa uppfyller de funktionella kraven på ett BI-verktyg.Bakgrundsinformation om Cederroth och dess system för affärsdatahantering ges också iuppsatsen.Den BI-applikation som beskrivs i denna uppsats involverar finsk återförsäljningsdata.Stegen från grunddata till färdig applikation beskrivs och förklaras ingående i uppsatsen.Analysen av de tre BI-systemen som därefter gjorts har beskrivits i en del därgrundinformation följs av en analys med hänsyn till de funktionella aspekterna i BI-systemen.Denna analys resulterade i ett likvärdigt resultat för de tre BI-systemen. BI-systemen hadedock olika lösningar på de funktionella delarna..

Med fysisk aktivitet avses all kroppsrörelse som är en följd av skelettmuskulaturens sammandragning och som resulterar i ökad energiförbrukning. Det är bevisat att regelbunden fysisk aktivitet har en mycket positiv verkan på många av kroppens system. Därför är syftet med studien att undersöka samband mellan typ av motivation och fysisk aktivitet bland studenter. Fysisk aktivitet och motivation har därför kopplats till teorier, framförallt self- determination theory (SDT). Resultaten framtogs genom en kvantitativ metod som bestod av en enkätundersökning.

Computational thinking was brought to the forefront in 2006 by Jeannette Wing. Computational thinking is a problem solving method that uses computer science techniques.The thesis is analyzing computational thinking and how it could be applied to graph theory. Characteristics and main fields from computational thinking is being analysed. This analysis is applied to graph theory to see the potential in developing a proposal for how an exercise can look for an introductory course in discrete data types. Only basic knowledge of graphs is required to perform the exercise.

Climate changing is a growing problem for many countries and communities over the world. The cities has a huge work to deal with in their reforcements of their cities to be resilient ones. This thesis makes an effort to investigate and illuminate some of the problem the cities has to solve related to flooding, hazards, erosions, rising sea levels and crotches. This thesis will help to find solutions that international and national efforts has produced and handed out to each other. A lot of communities are charing their excellent tools that works for them.

The aim of this Master?s Thesis is to find out whether bibliotherapy, in an unspokenform, is practiced in already existing group formations to be able to determine how practicalbibliotherapy can be seen in a Swedish context and thereby open the possibility for development.To fulfil this purpose I decided to do a case study on a nearby book reading circle for adultchildren of drug addicts. I made three qualitative interviews; two of the mentioned book readingcircle?s leaders and one participant/help leader. I used the following set of questions: What isincluded in the concept Bibliotherapy and how does that relate to practice? How has the bookreading circle examined in this case study proceeded, which methods were used and what kind ofliterature has been used and also what kind of effects did this reading circle have on itsparticipants.

This study investigated the effect different contexts have on personality items when they are framed more neutrally. The study was based on a five-factor personality inventory originating from International Personality Item Pool. The inventory consisted of 50 original and 50 neutral personality items and in addition 28 items measuring social desirability. The sample consisted of 150 students from the Department of Psychology, Lund. The students were divided into three instruction groups differing in context.

Title: Det nya Ryssland - En inblick over Rysslands utrikespolitik under 2000-taletAuthor: Tim Balder and Jens KindhLinnaeus UniversityDepartment of Political ScienceAutumn term 2011The purpose of this thesis is to gain a better understanding of how the Russian foreign policy is, how it is conducted and how it may develop in the future. To do that, we are going to try to answer the following questions:What characterizes Russia's official foreign policy?What theories are there for the Russian foreign policy?How can the various theories explain the Russian foreign policy actions at the international level?Our theory is to try explaining how the Russian foreign policy is continuing its development during the 21st century through three theories known as the Western liberalism, Pragmatic nationalism and Fundamental nationalism. Furthermore, to explain Russia's foreign policy and their behaviour, we are going to use the two foreign policy doctrines from 2000 and 2008. In addition, books and articles will also be used to explain how Russia's foreign policy is conducted and developed..

I den här uppsatsen har nu gällande lag för svenska samer behandlats, rennäringslagen 1971:437. För att få en sammanhängande bild på dagens rättsläge återfinns en historisk tillbakablick i uppsatsen där framväxten av dagens lagstiftning har tydliggjorts. Syftet med uppsatsen var att redogöra för dagens rättsläge och lagens framtidsutsikter samt att belysa de större problem och intressekonflikter rennäringslagen konfronteras med. Eftersom förslaget till en ny lag delvis bygger på International Labour Organization, ILO, konventionen nr 169, om urbefolkningar i självstyrande länder, var en del av syftet också att få insikt i vad konvntionen står för. Den empiriska delen av uppsatsen består av telefonintervjuer med olika parter som berörs av rennäringslagen.

The Swedish commercial real estate market is in the current situation globally affected and is actively interacting with the rental and capital markets through international tenants and investors who are setting new demands on the property owners. The European Union has set new requirements as well in purpose of reducing humanity?s negative effect on the climate and therefore the international real estate market has introduced Green Building-certificates in order to decrease the real estate industry?s environmental impact.Certificated buildings with low energy consumption are a more common sight in Sweden these days. The development, however, could go even faster if there was not certain difficulties between property owners and tenants. Previous research has revealed that tenants do not always have knowledge about, or may have access to the economic benefits that a green building can provide.

This study departs from the observation that since the late 1980´s educational programmes for curators have been established and since then expanded greatly. The programmes are part of a process of institutionalization and professionalization of the role of the curator within the international contemporary art field where the role as such has gained much power. Even though many statements have been made about this relatively new phenomenon of curatorial studies, there is a lack of sufficient research. The intention of this study is therefore to examine the educational programmes as such. The selection of 15 programmes has been made with the purpose to include early as well as newly established and to cover a wide geographic area.

Syfte och frågeställningarSyftet med studien är att undersöka och jämföra hur klassrumsundervisning bedrivs i två svenska och två finska skolor för att finna möjliga förklaringar till PISA-undersökningens resultat (Programme for International Student Assessment). Syftet besvaras med hjälp av följande frågeställning: Hur och till vad utnyttjas lektionstiden till? Hur upplevs det allmänna klassrumsklimatet? Hur ser ledarskapet i klassrummet ut?MetodDe metoder som använts i studien är löpande och på förhand kategoriserade observationer och kvalitativa intervjuer. Totalt har 24 klassrumsobservationer, tio lärarintervjuer och två intervjuer med rektorer genomförts vid två högstadieskolor i Storstockholm och vid två högstadieskolor i Helsingfors. Det som observerades var; lektionsinnehållet och tiden lagd på olika moment, elevernas självständighet, det disciplinära klimatet och relationen mellan lärare och elev samt klassrumsklimatet.

Globalization has stimulated the free markets and has made possible for Swedish companiesto expand internationally. Some markets have been deemed attractive and companies havechosen to enter them. The decisions concerning internationalization and marketing havedetermined the success of the companies on the new market. Therefore, several elementsbecome important: the motives behind the new market entry, the local marketcharacteristics and the adaptation of the four components of the marketing mix ? product,price, place and promotion.The purpose of this thesis is to study how three Swedish companies adapt their marketingmix to the local conditions in Australia and identifies success factors in order to help othercompanies considering a market entry.

The aim of this study was to increase the knowledge about if and how the National Value System?s goal of a life with dignity for the elderly pervades the work in home care organisations. The study was based on a qualitative research method and was conducted through interviews with professional care givers in home care organisations, there were five individual interviews and one pair interview. The background for this study was the National Value System for the eldercare that was introduced in 2011. The theory of New Public Management and the concept of Rationality of Caring were used to analyse the result.