This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The aim of this study is to understand the situation on the Swedish Market for Drugstores and a creation of a new approach to marketing research, based on the thesis? methodological proceeding. With the help of different methodological approaches and different theories the study's purpose will be solved in an uncommon, untraditional way..

The purpose of this study was to gain a better understanding of how medium-sized construction companies adapt and how they choose to reorganize their operations in relation to the recession. The study has as its theoretical starting point theories about organizational learning, the impact of the economy on construction companies and strategies for dealing with recessions. The method used to conduct the study was semi-structured interviews with representatives from 15 different construction companies. The results of the study show that they used several strategies to adapt and reorganize the business in accordance with the recession. Some construction companies had to make cost savings as a result of the recession.

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

This paper aims to examine performance monitoring in project organisations. The number of organisations that regularly performs projects as a key part of their operations grows rapidly, why this topic has become of large interest. Through a theoretical framework developed by Lars Östman in 1977, the performance monitoring system of the Swedish government-owned public utility Svenska Kraftnät is studied closely. The results from this analysis are then linked to an analysis of the organisation's internal structure through Mintzbergs generic organisational structures. Close connections are found between organisational structure and performance monitoring, which leads on to interesting observations about the connection between size of a project organisation and choice of monitoring method..

Företag blir allt mer globala och investeringar i utländska företag blir allt vanligare. Att investera över gränserna kan vara komplext då redovisningsreglerna länge skiljt sig åt i olika länder. Behovet av att reducera skillnader som finns i redovisningen har länge varit stort. För att komma till rätta med detta tog Europaparlamentet år 2002 ett beslut om att införa International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) inom EU och en process inleddes som innebar att alla medlemsländer ska redovisa enligt IAS/IFRS. I och med att Sverige är med i EU ska alla noterade företag i landet upprätta sin koncernredovisning enligt IAS/IFRS-standarderna från och med början av år 2005.Vårt syfte med denna uppsats är att beskriva hur redovisningen av svenska bankers finansiella instrument har förändrats i och med införandet av IASB:s redovisningsstandarder.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

Introduction: Two women die every hour due to pregnancy and childbirth relatedcomplications in Bangladesh. It is well known that a strong midwifery profession is the key toachieving safer childbirth and it is the right of every woman to have access to a fully trainedmidwife and to a safe delivery. However this is not the case in Bangladesh. Today, theexisting nurse-midwives are not fully utilized for the midwifery services. The profession ismal-distributed, functioning as multi-purpose service provider and are not recognized as aseparate cadre of midwives.

The Swedish Institute is a public agency promoting Swedish interest, national image and confidence around the world. This work attempts to investigate how communication and a process over time influences and effects public diplomacy. The analytic discussion is based on a single case study research of this Institute representing ideas in the international science field of public diplomacy. The theoretical ideas of public diplomacy are placed in a theoretical perspective of social constructivism. The method is qualitative, with excerpts taken from interviews, literature, newspapers, articles, state public reports and social media.

In this study, my intention has been to examine how the ambiguous concept of corruption is constructed by the press. Emphasizing the media?s representations of the socially constructed and context-specific concept, this work adopts a critical perspective on discourse, together with an approach of conceptual history. Finland has for many years been appointed as one of the least corrupt countries in the world, signing several international conventions against corruption since the 1990s, which in turn has led to an increase in discussion regarding the phenomenon. By conducting a multi-method study, my aim has been to analyse the possible changes in the definition of ?corruption? in the Finnish newspaper Hufvudstadsbladet during the period 2000-2013.

The world gets smaller and smaller and goods, services, people and information are nowadays more and more able to freely cross borders. Half of the Swedish GNP consists of export and almost 70 % of that amount is goods. Because of today?s increasing globalization the Swedish companies are now faced with both new opportunities and threats. Companies with goods which are manufactured in Sweden gets challenged by increased competition from cheap goods produced in other countries and companies can no longer afford to entirely focus on the domestic market.

Det primära syftet med det här examensarbetet är att undersöka hur elever i årskurs sju på The International School of Helsingborg (ISH) ser på olika aspekter av läxor. Syftet med studien är även att granska förhållandet mellan hur eleverna ser på läxor och hur deras lärare uppfattar samma arbetsmetod. Det tredje syftet med min studie är att pröva min hypotes om att arbetet med läxor på skolan inte fungerar optimalt och, med grunden i mitt empiriska material samt med stöd av aktuell forskning, föreslå en föreslå en förbättrad arbetsmetod för årskurs sju på ISH.För att samla in det empiriska materialet som ligger till grund för min analys har jag jobbat med en kvalitativ metod, närmare bestämt intervjuer. Materialet har jag sedan kategoriserat och analyserat med kritisk teori som vetenskapsteoretisk ansats.Resultaten visade att många av både eleverna och lärarna var missnöjda med hur arbetet med läxor fungerade på skolan och att man var öppen för en förändring. Eleverna beskrev sitt missnöje bl.a.

Title: GMO Food ProductsThe issue of marketing and selling them in Europe - A Business and Legal Perspective.Author: Shane KingSupervisors: Anneli Carlsson and Ewa RabinowiczProblemThe European Unions regulations in regard to GMO?s and the approval process for both release into the environment, and onto the market, has been under fire by the USA along with Canada and Argentina. The WTO has ruled on this issue in favour of USA et al.The problem that was identified was in regard to consumer opinion in the EU. How could the EU meet its numerous international trade obligations while at the same time meetingthe needs of the citizens of the Union? Added to that was the issue of whether or not the?EU? perspective was indeed an EU perspective or rather the perspective of a fewMember States.

The thesis will discuss the interpretations of the two requisites; Control and improper means in the paragraph concerning trafficking in human beings, who can be find in the Swedish penal code chapter 4, section. 1 a. This paragraph is worded in a way that indicates that the paragraph is misinterpreted and that it is therefore hard to proof that the present requisites have been used or fulfilled. However, Sweden has by accepting international legal framework committed itself to do anything in its power to prevent, suppress and punish trafficking in persons. The interpretation of the paragraph has shown that the difficulties have mainly depended of its indistinct formula.A new review published in April 2008 shows that the paragraph should be afforded a new wording, and therefore contain new requisites.

The thesis hears content-error in relation to agreements closed by electronic means. The purpose of the thesis is to elucidate how the rules in 32 §(1) AvtL apply to agreements closed by such means and to evaluate its suitability. The elucidation is done on the basis of, the rules? adequacy in relation to their objectives in collaboration with a comparative view on a selection of international legal framework under private law, such as DCFR, UNCITRAL Model Law, UNIDROIT Principles and CISG.Since Sweden lack a specific regulation for electronically closed agreements, all modern closing methods will be evaluated from the dated outlook of the Swedish Contract Act. In relation to entirely automated processes which results in the closing of an agreement, particular difficulty arise in correlation with prerequisites, which requires a human stance.