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.

The dog (Canis lupus familiaris) is the first species ever domesticated. They can develop a close bond towards other dogs, almost like a relationship among siblings, which can be a high valuable resource for good relations and cooperation?s. Dominance in dogs is sometimes used to explain undesired behaviors and explained as a personality trait. Dominance though, is not a trait in a dog or a source for undesired behaviors, but can rather be explained as a relationship between individuals, were one of them receives more submissive signals from the other.

Journalists and communication managers are becoming more professional and to reach out to its stakeholders in society today, organizations must work strategically with communication, to enter the news. Many make use of press releases to provide journalists with information, hoping to influence what is published on the news. With a background in the medial change that occurs is the purpose of this study to elucidate and problematize which role press releases has for newsrooms and for organizations today and in the future. A qualitative interview study has been used, and communication managers from three organizations and journalists from three newsrooms has been interviewed. The study has been combined with a quantitative pilot study of selected press releases and articles from the selected organizations.

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.

Amalie Skram (1846-1905) was born in Norway but lived in Denmark. She published several books about gender relations and built up a reputation as a naturalistic writer. In 1894, a nervous breakdown made her seek help from the famous psychiatrist Knud Pontoppidan. He sent her to an asylum, but she returned home after spending two months in psychiatric care. In 1895, Skram published two novels about the painter Else Kant, based on her own experiences but not written as autobiographies.

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.

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.

The aim of this work is to give an example of how archaeoacoustics can broaden our understanding of archaeological remains and to further contribute to the almost non-existing research of ringing stones. With a theoretical discussion about sound from three different perspectives and by means of using different kinds of analysis, this essay will show that there are unknown relations between the three known ölandic ringing stones and the cultural landscape of Öland. Possible patterns in the placement of the stones and the possibility of the sound in this soundscape will be investigated. The essay will also suggest a resonant stone typology and discuss the necessity of one. Finally, the intention is also to shed new light upon the discussion on what the uses of the ringing stones might have been..

The purpose of this thesis was to investigate how teenagers are attracted and motivated to maintain a relationship with companies on the Internet. Companies that have teenagers as a target market have to understand their needs and wants, in order to establish relevant relations. The study has been carried out through a review of theory within the field of study. A case study was carried out through interviews with teenagers in the ages of 15 to 19. The results from the study showed that what mainly attract teenagers to visit a website are personal recommendations, the name on the website and high rankings on the search engines.

This essay examines how non-swedish feminist activists look upon the conditions of their work, in relation to the broader context of womens activism in Sweden. It focuses on relationships between feminist activists and their organisations, on issues of cooperation and also on activists definitions of the concept of feminism. Activists from two different non-swedish womens organisations, both located in Stockholm, have been interviewed. Consequenses of intersections of race, class and gender connected to womens activism have been analysed. Through an intersectional analysis the authour tries to answer questions regarding the positions of womens organisations, relationsships between them, definitions of feminism and the possibilities of cooperations - to shed a light on the power relations of womens organisations in Sweden..

Service branding is a subject that has been excluded from the traditional branding theory. Our main purpose with this paper is to distinguish what characterizes service branding. To do this, we have looked in to both service marketing theory as well as branding theory. We have also looked at the existing theory concerning service branding. Six qualitative interviews have been performed to explain what characterizes service branding.

Article 4.1(h) in the Rome I regulation establishes which law that will be applicable on contracts concerning financial instruments concluded in multilateral systems. The main problem is that most contracts concluded within these systems have standard clauses which contain a clause on the applicable law. If this is the case, Article 3.1 in the Rome I Regulation is applicable instead. This problem makes it difficult to find a need for article 4.1(h) if it will only be applicable in exceptional cases. However, the legal position on this matter is still unclear since the Rome I Regulation has just been put into force.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

Världen blir allt mer globaliserad och den internationella handeln ökar i betydelse. Detta ökar behovet av en fungerande internationell lagstiftning. Ett sätt att kontrollera hur väl den internationella lagstiftningen fungerar och vad olika länder gör för att följa dem är att välja ett par länder och göra en komparativ studie. I denna uppsats kommer länderna USA och Kina att tjäna som studieobjekt. Frågeställningen som behandlas i uppsatsen är vilken roll ILO (International Labor Organisation) spelar och hur dess framtid ser ut.

Many companies have historically forced their interests through without any thoughts about the future needs of the humans and the society. In the last few years voices have been raised for a change, companies need to take their responsibility regarding sustainable development.The purpose of the report is to describe and explain possible relations between sustainabil-ity performance of companies and profitability, valuation, industry and size respectively.To be able to judge the sustainability performance of the companies Folksam (2006a) have been used. This is a solid investigation of the companies listed on the A- and O-lists of the Stockholm Stock Exchange by the end of 2005. The sustainability marks have been com-pared with the chosen key values for each hypothesis respectively. With this quantitative data as foundation, a quantitative approach and a deductive method have been used.In the first area of the investigation, profitability, the authors found correlation for the main hypothesis between sustainability performance and ?Return on Total Assets? through a statistical test.