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.

In this thesis, the Swedish venture capital market and its profitability is analyzed. Venture capital is defined as capital that is invested in the early stages of a company's life cycle, in the two investment stages seed/start-up and expansion.A common view is that the profitability of Swedish venture capital has not been, is not and will probably not become high either. With this in mind, we try to answer to the following questions in this thesis:? What has the profitability of Swedish venture capital actually been historically?? Which reasons could be found in order to explain the historical returns for Swedish venture capital, and which factors has been identified in international comparative studies between venture capital markets?In order to answer these questions, data showing historical returns for the Swedish, European and American venture capital market has been gathered, an extensive literature study has been performed, and three interviews with participants from the Swedish venture capital market has been conducted.We conclude that the historical returns of Swedish venture capital is in line with the general view that they have been low. We also see a trend where Swedish venture capital funds that are not specialized in one investment stage generate lower returns than more specialized funds.

In recent times statistical findings suggesting a deteriorating mental health among teenagers, have been published. Not only did I find the lack of an all-inclusive analysis problematic, but also the fact that the studies themselves where often insufficient. Thus my purpose has been to chart these statistical studies, and then scrutinize the results.My method has been inspired by critical theory, where an interpretive starting point, self-reflection, and the idea that man and society interacts as a whole, is of great importance. Aside from the above mentioned studies, I have also employed secondary empirical data from TV, newspapers and the Internet. My own experience as a social worker has also been an important resource for this paper.

Time studies in dairy production are an essential tool when deciding about level of mechanisation and automatisation both in investment situation and improving efficiency in existing operations. In previous investigations such studies have been carried out during normal barn conditions during winter. Since there is a compulsory to have dairy cows grazing 3 to 5 months during summer time in Sweden time studies during this season is important to have a full picture of needed working time. During grazing season time studies was carried out at 14 dairy farms representing herd sizes from 66 to 450 dairy cows of which 6 farms with AMS. 8 farms were the same as studied during winter season.

This study investigates augmented reality using third person perspective and what precision can be achieved by using this method. There have been prior studies in regards to precision using augmented reality, however studies using third person perspective is scarce. This study presents a solution using a static camera capturing the user as well as the plane to augment from behind. This augmented image is then transferred to a handheld device that is held by the user. Using this method the user will be free to manipulate and work with the plane without removing the device that captures the scene, a common problem when using visual reference markers in augmented reality.

Cryptosporidium parvum is a protozoan parasite causing diarrhoea in many different animal species including cattle and man. It is an important enteric pathogen in neonatal calves and it is the second most common pathogen found in diarrhoeic calves in Sweden. Subclinically infected adult cattle have, in International studies, been shown to shed a low number of oocysts in faeces and this has been recognised as a potential source of infection for new-born calves. The detection methods used for diagnostic purposes are based on microscopic investigation of faecal smears. These methods have a fairly low sensitivity and samples from subclinically infected cattle have to be concentrated before analysis.

Aim: The aim of this study was to describe how patients with acute illness experience their given care in the emergency department. Method: A literature review of ten studies where differences and similarities were analyzed. These studies had been published between the years of 2000 and 2011. Results: The analysis showed a lack of sufficient care concerning patients? subjective experiences.

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.

Multichannel-shopping has become a wide spread phenomenon in the retail industry due to a significant development of retail channels and formats. Consumers now shop for the same product category in many different retail settings and this trend is increasing. Therefore both the academic world and the retail industry are screaming for knowledge about the multichannel-shoppers. Several studies have focused on the characteristics of different channels and how multichannel strategies should be designed to minimize cannibalization. There is however a lack of research concerning what characterizes multichannel-shoppers and what drives them to shop in several channels.

Despite Sweden's ranking as one of the least corrupt countries in the world, recent studies suggest that the prevalence of corruption in the private sector is growing, now approaching international levels. Over the past couple of years, Sweden has witnessed a growing number of scandals involving unethical behavior on the part of its corporate sector. Corruption has gained the attention of authorities, legislators and the public - putting the private sector under pressure to take action to prevent such corporate misconduct. As a result, companies increasingly prioritize strategies and policies aiming to prevent corruption. This study aims to contribute to the understanding of the role of leadership in such preventive work.

The composing of new standards in the area of machinery safety is a continuous work which aims at writing standards that works as a tool for companies and enables them to control if the fundamental demands of security and health which is prescribed by law are reached. It is optional for the companies to choose if they want to use the standards. This report is written in cooperation with SIS and the study were performed within the technical committee SIS/TK 282. The report aims to investigating if the companies that choose to use standards see any economic advantages due to this work, how these advantages take form and where they originate. The main question formulation is how the profitability among companies that have adjusted their production to machinery safety standards are affected. The study was performed with an initial literature study which aimed at obtaining knowledge and an overview over the subject as well as investigate what former studies had resulted in.

Guazuigua is a small village in Bolivia, which has had too small water resources, especially for irrigation. A project started after some studies were made, to create a canal to provide the village with water from a nearby town. To make the canal work it had to cross a dried out river. There have been several attempts to cross these dried out rivers, but with poor results. The purpose of the report is to provide a solution for this problem.

A report has been made at a company in Borås at a company called ACG Nyström. Thecompany is today international and is marketing advanced equipment, systems and furthereducation to the manufacturing industry. A part of ACG Nyström?s production is a machinethey call Unimat. ACG Nyström doesn?t just stand for the actual production of the machine,but also for assembling and installation of the machine at the final customer.

This literature study assembles current knowledge about CODD (Contagious Ovine Digital Dermatitis). The aetiology of this disease is not completely known and to obtain a manageable overview, this study aims to summarize the knowledge from published studies and shed light on the subject. Search for literature on the subject has been made in the Web of Knowledge, PubMed and Google Scholar, and has been compiled in this paper. Footrot and ovine interdigital dermatitis are differential diagnosis of CODD and they possibly have a common role in the emergence of CODD. Several studies have drawn parallels to bovine digital dermatitis.

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.