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.

The purpose with this research is to examine how the green marketing in retail trade can be developed in order to promote the eco-labeled products closer to the consumer.The method for the survey includes interviews with managers of a few retailers and their customers in the industrial sector. The purpose with the interviews was to produce the retailer and the customer?s perspective of products with eco-label on.The research is limited to the region of Västra Götaland.The results from this research indicate that there is a lack of communication between the retailer and the consumer. The consumers don?t think that the product is available.

The porpuse of this paper is to find out how three teachers working in years four to six in a Swedish school say they use formative assessment and how they use it in educational practice, and if there is a difference in the use of formative assessment between year four, five and six. Formative assessment is the kind of assessment that aims to enhance the student?s learning, as opposed to summative assessment wich is intended only to summarize student?s accomplishments. To answer the purpose, I conducted qualitative interviews with the teachers, and observations in each of the teachers? classrooms.

Uppsatsen behandlar översättningen av de fem första kapitlen i Rapt à Bamako, som är ett autentiskt översättningsuppdrag och som kommer att publiceras av Bokförlaget Trasten under hösten 2010. En översättningsprincip för det aktuella uppdraget har bestämts utifrån översättningens förutsättningar, bestående av teoretisk bakgrund, måltextens syfte och kontext, genomgång av referenstexter samt en stilstudie av källtexten. Det framkommer att den kontextuella och lexikala nivån var de som gav upphov till mest svårigheter under översättningsarbetet, men att en stor del av de problematiska översättningsfrågorna kunde lösas med hjälp av översättningsprincipen i fråga..

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.

AbstractAt the UN Conference on Environment and Development in 1992 the nations stated that traditional environmental policies were not sufficient to handle the multidimensional challenges posed by sustainable development. Governments needed to broaden their political decision making procedures in order to coordinate and integrate environmental, social and economic policies. Therefore a new tool was introduced in Agenda 21, National Strategies for Sustainable Development (NSDS). The aim of an NSDS would be to bring together actors from all parts of society to jointly reach a consensus on how to work towards the vision of a sustainable society. An NSDS would be seen as a strategic tool to help focus national policies for SD.

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.

In today?s IT-community, consumers use the internet in a increasing rate to find information or to purchase products and services. This has led to a growth in the market, but also a greater competition between e-stores and web shops. To separate yourself from the masses has become more important, the question is; what strategy should the IT-salesman use? The meaning of this scientific study is to find and focus on witch the primary factors/aspects are, that controls and is the very foundation for the consumer making a purchase, by using the internet. The purpose is to give companies a clear view of what it is that influence the consumer into buying theirs products, and how this group responds to different strategies and factors.

The aim of this study is to investigate how chemistry teachers at secondary school anduniversities work with learning strategies and models of perception. This thesis leans on theworks of Lev Vygotskij and his likes but also on the theory of conceptual metaphors by GeorgeLakoff and Mark Johnson as a tool to analyze the collected data.The Empirical data that this study is based upon have been collected through semi-structuredinterviews with teachers as primary respondents.The study has resulted in a two practical assignments for secondary school which are builtaround the concept of open assignments. This thesis has also generated a suggestion for a newstructure of the bachelor programme in chemistry at KTH..

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 my study is to find out which way the extended school staff has their knowledge about conflicts, what they think is the cause of a conflict and how they handle conflicts.To answer these questions, I have chosen to do interviews with an available group. I interviewed six persons of different gender, age, nationality and they have been working from three to twenty years at afterschool care.I have analyzed my empirical material using Szklarkis four causes of a conflict and Malténs strategies for conflict management.My conclusion is that the after-school staff's knowledge is mostly based on experience, partly through work with children group in afterschool care and as a youth leader in the voluntary sector. The strategy almost always used for the after-school staff were the collusion strategy.

Garden center and market gardens are a growing trade, undergoing great changes with new actors and purchasing habits. The interest in gardens and plants is steadily increasing, official statistics show an increase of garden plants and flower consumption, of an annual 3 per cent. Garden centers and market gardens are in great need of development to be able to tackle the prevailing competition, and maintain a steady growth. Many companies are heading for a generation shift and are founding it difficult to find and employ younger managers. The aim of this report is to examine different strategies of garden centers and market gardens through the manager/ owner?s views and opinions about competition, growth and success.

Parallel import in the European Union is the perfectly legal activity under Art. 28-30 EC of buying goods in a low-price country in order to ship and sell them in a high-price country. The pharmaceutical market in Europe is subject to the subsidiartiy principle of Art. 5 EC and heavily characterised by national regulations that lead to significant price differentials between – generally speaking – Northern and Southern Europe. This incites the activity of parallel traders in the first place, who act as arbitrageurs.

This thesis treats the normative power of the European Union and its affect on Macedonia. The main purpose has been to look closer with the use of the application of Ian Manners theory of normative power on the Macedonian case. The focus will be to answer the following questions: Does the European Union act as a normative power in relation to Macedonia, if so, how are these values diffused? Has there been any effect of the spreading of these values? Based on six interviews and the available material of European Union strategies for the Macedonian membership I have attempted to understand to what extent the European Union?s normative power has had an influence in Macedonia. The result of my analysis is confirmation of the European Union as a normative power in Macedonia and the understanding of the methods of application..

The Swedish automotive industry has since way back been struggling with bankruptcy, abroad buy outs and staff cuts. Competition and pressure on prices are two factors that affect the automotive industry. Because of this, the companies are pressured to continuously developing their work in addition to be able to compete on the market. The aircraft industry has successfully managed to implement additive manufacturing (AM) and for motorsport has several components manufactured with AM been used. When AM is used as a manufacturing method, there are a number of advantagesthat follows.