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.

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..

The Squares Family is a game developed as a learning aid in mathematics. With its graphical representation of the decimal system, the four basic arithmetic operations and positive and negative numbers together with a learning agent as pedagogical approach, the game?s primary purpose is to motivate students in their learning of mathematics. Although the game is strictly based on mathematical rules it attempts to encourage students to play and work with math without experiencing it as mathematics as this is initially not obvious. The game being internationally tested on normal performing students, this project introduced the game to six Swedish students who experience low motivation for and/or difficulties in mathematics.

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.

Commercial strategies are becoming more common in an increasing number of sports - Swedish golf is no exception. Previous research shows that new opportunities for non-profit organizations, to assign parts of their operations to a limited company, do not have any economic importance. The supplementary question arises why more golf clubs nonetheless choose to corporatize its activities? Is the purpose of commercial strategies generally linked to business- or sport-related success? This paper, containing two studies, aims to create an understanding of the underlying drivers of commercialization, and furthermore to quantitatively demonstrate how commercialization is reflected within Swedish golf in terms of strategy and marketing. Swedish golf clubs were categorized as more or less commercial, and examined based on business-related variables such as communications, brand awareness and price discrimination, as well as sports-related variables as success factors and success indicators.

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.

Acquiring a former station building can mean that the property owners must familiarize themselves with a lot of planning and building regulations. After the new Planning and Building Act code into force in 2011, the responsibility lie on the developer to ensure laws and regulations. Based on the regulatory framework that is available occurs sometimes balance issues, between care requirements and building codes. The station building in Ormaryd was acquired in 2009 by two individuals who intended to accommodate office and retail space in the building. In doing so a new local plan of the area was established, including regulations on how the building could be used. By including road safety and noise, the risk was not considered appropriate to use the station building for housing.

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.

Background: Knatteskutt is one of the largest organizations in children's sports. Operations are located in approximately 150 cities / areas and have both sports and dance focus. The children are aged 3-7 years and may try several sports activities or dance styles during the semester, focusing on play and motor skills. All who are leaders at Knatteskutt has undergone Swedish Sports Promotion of Child Leaders Training. There are also regional managers around Sweden is as a sounding board for leaders and as an extended arm between the office and the leaders.

In modern military operations the requirements of transmitting large amounts of information have increased substantially during the last decade. This increases the demand for high-capacity radio networks. It is also very important that military decisions are made on recent and correct information and this implies that low and known delays are required. The existing military radio ommunications, within the Swedish army, do not meet the requirements for capacity and delay. We have investigated how the capacity and average delay can be improved in an Ad Hoc network with STDMA by using antenna arrays.

During the last years, the moral and ethics in companies has been a growing subject in media. Large multinational companies are to a bigger extent using workforce in developing countries and the working conditions at the workplaces in those countries, are more or less controlled. Even if a company carefully controls its own business, it can be using subcontractors that for instance use child labour or forced labour, or in some other way makes human rights abuses. When the world gets more globalized and the market where the companies act gets bigger, there will be new issues for companies to handle. The companies have to satisfy not only the interests of the costumers and the shareholders, but also the environment around it, containing many different stakeholders.

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..

This study was conducted at a special school for children with autism and developmental disabilities. The study consists of three interviews where pedagogues have different experiences of working with children in need of special support. The aim is to get an idea of how teachers think about working with children autism, but above all to find out what methods and educational tools that are used, and why they are used to best motivate students to a rewarding education. Sense of coherence (SOC) is a central concept and a theoretical basis of the study relating to the student to create comprehensibility, manageability and meaningfulness in life. All of these three are essential for the student to find a predictable environment.From the result shows how schools and teachers use different methods and different tools, but both have a focus to help the student find motivation in the learning process.

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.