Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

VAV (Variable Air Volume) system has been studied in a newly constructed office-building. The goal for the study has been to evaluate how the ventilations system work in practice, if adjustments can be made to achieve an more energy efficient system and to evaluate if other alternative ventilation systems is to be preferred in the further.The degree project has been executed at Helenius Engineering Firm who is working with the environment, media systems, HVAC and energy in buildings. The building that has been studied is owned and operated by Akademiska hus.Literature studies, visits at site, inventory, review of system documentation, energy analyses, interviews, key figures, LCC, sand energy- and indoor climate simulations has been made to study the building. Where appropriate some tools from Six Sigma have also been used.How to achieve an energy efficient system and a pleasant indoor climate is studied with human health and well-being as base for the indoor climate requirements. Technical support systems such as ventilation systems have to be designed so that an acceptable indoor climate can be achieved.

Background: Pressure ulcers are a common problem and cause great suffering for those who develop it, and are also an expensive cost to the society. Aim: To describe nursing measures for prevention of pressure ulcers among elderly people in ordinary and nursing homes. Method: A literature review by structured analyze of scientific articles. Result: The analyze resulted in six subjects for prevention of pressure ulcers. These subjects were; risk assesment, nutrition, repositioning, skin/hygiene, nurse knowledge and documentation.

The reason why this essay is written can be parted in two, whereas one would be the global trend of urbanization that occurs to this moment and forward, whereas the other would be the debate of how motorism has come to be an issue of sustainable management of our cities and our environment. In purpose to deliver a thorough understanding of how the car and its capacity has come to shape the society of today, and to emphasize the problems it´s brought, a historical survey has been made, followed by the report of problems to the society formed by the needs of the car, discussed in several environmental issues, such as jamming, noise and air pollution. This is followed by the discussion of potential solutions for how city planning could return to the focus of the human scale and perspective, in purpose to correspond with the issue of ways to decrease the car use in towns. In conclusion, the given solutions are discussed, where examples like shared space, investment in public transport, mobility management and the theory of the assembled city are included, with aid from literature, to finally conclude the essay with personal thoughts of how the planning of today, or the given solutions, really are the result of sustainability for city planning from a human perspective.

As the companies of today are good at protecting themselves against external threats, but are having problems with internal threats, we focused on how information can be protected from ending up in the wrong hands. First and foremost to protect information from employees who might steal it and sell it to another company. Since the security investments needed are connected to the financial costs of implementing them we have tried to create a balance between the investments needed and the cost of implementing them. The different kinds of protection needed are first and foremost protection to make data less accessable, passwords and traceability. While it is hard for us to estimate the amount of money a company lose by the hour when the production stands still, we have not been able to use any of the excising models to calculate the profit of installing countermeasures.

Sweden is usually seen as a role model when it comes to integration and diversity, but at the top of the pyramid there is little ethnical diversity to be found. This paper investigates how existing economical and sociological theory explain the lack of swedes with foreign background in leading positions in large Swedish companies. Our findings show that none of the theories applied in this paper can explain the phenomenon in isolation. Thus it is not only taken for granted norms, contacts in one's network or cost minimizing under asymmetric information that lie behind the phenomenon, but an interaction of these aspects. Conflicting demands lead the recruiters to separate talk from decision, the search frame is narrow and no or small efforts are made to increase the diversity.

Since the early 1940s in Sweden, subsidies have been a recurring feature in housing politics.Throughout history, these have been used as a management measure to control theconstruction of housing and to promote the Swedish welfare state. The political parties aretoday disagreeing on how much responsibility the state should carry for citizens housing. Tosolve the conflict, the dwelling has to be defined. Is the dwelling to be considered a socialright, like education and healthcare or is the dwelling to be considered a product for the freemarket, driven by supply and demand?The positive population growth in Stockholm has lead to an increased demand for dwellings.The supply of dwellings has not been growing at the same rate, which has implied higherhousing prices and longer wait for rented apartments.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

The smelting process at Sapa Profiler AB in Sjunnen generates large quantities of waste heat which is absorbed by the cooling water when the aluminum is cooled down. This paper is the result of a Master?s Degree Project aiming to present the conditions for recycling the waste heat. The cooling water absorbs the heat from the aluminum at an average rate of 600 kW and the paper shows that it can be used to replace electrical power consumption for heating the production plant?s facilities.

The purpose of this study is to incrementally, through a combination of various methods, examine the assumptions about the working economic outcomes that can be made based on planned ergonomic intervention in a department at Pfizer Health AB in Strängnäs. The study contributes to knowledge about how assumptions on OSH financial results can be made, based on planned ergonomic interventions. These assumptions were based on biomechanical calculations made on the basis of ergonomics measurements with inclinometer. The study is important because previous research has shown that poor work environment have a bad impact on the economy of a company in different ways. It can for example be negative impact on the company's productivity and quality of the units produced or the services provided.

The main purpose of this Master Thesis has been to evaluate whether active fund management is profitable on Emerging Markets. The material used to examine this consists of 106 actively managed funds, with varying length during the period 1988-2006 and who uses MSCI Emerging Markets (MSCI EM) as benchmark index. The thesis has been written under the supervision of the Asset Management Department of Länsförsäkringar AB (LFAB) and the Department of Production Economics, Linköping Institute of Technology. Apart from the main purpose, the methodology used is also meant to form a template for in-depth or similar studies, preferably by the assigner of this survey, LFAB.The results shows that the median manager underperforms the MSCI EM throughout the whole period, which leads to the conclusion is that active management on Emerging Markets is not profitable. A grouping of the funds based on tracking error still shows that a majority of the managers in all of the groups underperforms against the benchmark.

Background: Diabetes mellitus is a chronic disease that manifests as an increased level of glucose in the blood. According to the World Health Organization (WHO), 347 million people have diabetes worldwide. In year 2004, 3.4 million people died from the consequences of high blood glucose. In the Swedish population the prevalence of diabetes is estimated to 3-4 %, out of which 85-90% are Type 2. Among senior citizens a prevalence of diabetes is seen in Sweden up to 14 - 15%.

Marketing communications have earlier been conducted via traditional channels. Today companies have discovered the possibility of doing much of their marketing communication in cooperation with the web at relatively low cost. This development has led to the ability for small businesses to compete with large companies independent of geographic location. The purpose with this thesis was to examine how small businesses use their website in marketing communications with their customers in the consumer market. In order to reach this purpose we have conducted interviews with five small businesses in different business trade with varying degrees of website usage, located in Piteå and Luleå.

This master?s thesis will examine the concept of ?fixed establishment? in VAT-law. The concept can be found in the new EC-directive on the common system of value added tax, however it has existed for thirty years in previous directives. Despite this, the legislator has never provided a proper definition of the concept. Its meaning has therefore evolved through the case-law of the ECJ.The Court has put forward a number of criteria which are all to be met if a fixed establishment is to be at hand.

Huvudsyftet är att undersöka om det existerar väsentliga variabler som kan hjälpa oss att finna framtida vinnarfonder genom att studera historisk information. Studien mäts i förhållande till det existerande utbudet på svenska fondmarknaden. Konkret vill vi kunna få en högre signifikant avkastning under en given period än den genomsnittliga avkastningen för samtliga fonder på den svenska marknaden. Med denna undersökning vill vi bidra till en diskussion om det råder marknadseffektivitet. Variabler som vi studerar för denna undersökning är historisk avkastning, standardavvikelse, Sharpekvot, Stutzer index, fondstorlek, kapitalflöde, relativ volym, trading activity, fondavgifter och slutligen ålder.