Bakgrund och problem: God jämförbarhet mellan företag är en förutsättning för en effektiv kapitalmarknad och redovisningen är ett viktigt verktyg för att jämföra företag. En harmoniserad redovisning är därmed en förutsättning för att uppnå god jämförbarhet mellan företag i olika länder. Implementeringen av IASB:s redovisningsstandarder IFRS innebär att EU:s börsnoterade företag nu redovisar enligt samma standarder. Trots att företagen redovisar enligt samma standarder implementeras de olika, vilket tillsammans med det bedömningsutrymme som finns i standarderna innebär att jämförbarheten kan antas vara begränsad. Materiella anläggningstillgångar, som redovisas enligt IAS 16, är ett område där företagens egna bedömningar har ett stort utrymme, då exempelvis nyttjandeperiod bestäms subjektivt, och redovisningen av likadana ekonomiska händelser kan därmed skilja sig åt mellan företag.

Sub Saharan Africa has during the last decade become the world?s fastest urbanizing region. This change is concentrated to a few metropolitan areas one of them being Dar es Salaam, the largest city of Tanzania. Since the 1960s Dar es Salaam has grown from being a relatively small coastal city of approximately 300 000 people to become a bustling urban centre of four million inhabitants. This development has had a major impact on the city structure, which in turn has affected people?s welfare and the surrounding environment. One such consequence is the detrimental loss of urban vegetation and open areas in the city.

For many years, sugar beets have been the most profitable crop for farmers with suitable growing prerequisites. During year 2007 when the grain prices increased and the EU reform decreased the payment for sugarbeets, it was no longer obvious to grow sugar beets in the crop sequence. With the latest agricultural reform in mind, farming has turned to a more open market and that is important for the independent farmer to adjust to the prevailing market presumptions. In the theory, scientists distinguish between unique and repetitive decisions. Unique decisions can be described as decisions made ones or not often. The opposite, repetitive decisions are decisons that have been made several times before.

Social media provides a new position of power to the single individual within PR and marketing campaigns. When a company uses social media as a communication tool in their PR and marketing practice, they have to adapt themselves after the customers' needs and the new communication structure within social media. Communication in social medi is different from traditional media, which is more one-way communicative and visual in its interaction, rather than the digital media that are more two-way communicative av viral through dialogue. If a company creates PR and marketing campaigns within social media without adjusting to the new rules of communication through dialogue, and instead try to apply traditional one-way communication to their social campaigns, they put themselves and their brands in risk of public humiliation and loss of customers; the speed of the viral dialogue over social media can spread bad news fast, and with the newfound power of the single individual, the impliacations can thus be devastating for a company and its brand. If an organization does not respond and take part of the criticism that may be directed at them through the customers' comments, the negative dialogue among clients and the public within social media can quickly create a hazard enviorment for a company and its brand to be seen in. The public within these social media platforms are more independent and continuously conversing with each other on a local an global scale.

ABSTRACT Title: the Power distance star ? A study on how cultural power distance affects the business relation between Japanese and multinational companiesLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Therese Elofsson and Anna NyströmSupervisor: Jens Eklinder Frick and Jonas MolinDate: 2015 - JanuaryAim: The purpose of this study is to compile available research regarding the cultural aspect power distance, as it is being displayed and handled in business-relations between Japanese and multicultural business contacts. The culture in Japan differs from the culture in the western world and several companies testify that the Japanese market is difficult to act and expand upon. This study aims to provide explanations to these difficulties from a power distance perspective.Method: This study has compiled the theoretical knowledge and research in a model called ?the Power distance Star? (Figure 1), which is created and designed for this purpose.

The society has strongly developed and changed the condition of the trades. The retail trade is no exception; it has changed and developed in the same pace as society. The retail trade is a very broad and extensive trade as all people come in contact with frequently. In the past people shopped locally but nowadays people have the entire world as their marketplace because of the development of Internet. Globalisation gives customers wider opportunities, which demands new and different sales concepts.

Martinez, A (2011). Attityder hos lastbilsförare gällande mat i samband med långa -respektive korta transportsträckor. Akademin för hälsa och arbetsliv, Högskolan i Gävle. AbstractBackground: The profession as a lorry driver is in many aspects very risky. Factors such as time directive, poor diet and shift work characterize the profession and puts drivers' health at risk. Current research shows that the vast majority of lorry drivers are overweight, suffer from high stress related to work and have on average a very low consumption of fruits and vegetables.

In this study we have explored and investigated how journalist experience the relationship with politicians/press secretaries in the making of political news. The study examines how journalists see the balance of power between them and their political sources in the setting of the news agenda. To do this we have used a qualitative interview analysis. Our theoretical starting points have been based on the social exchange model. The social exchange model has a social psychological and sociological perspective that explains the interaction, social exchange and stability as a process of negotiation exchanges between parties and operators.

Title:?Speed cameras - an prevention of crime and a standard forming instrument of control??Authors: Markus HanssonTutors: Bo Isenberg & Carl HultExaminator: Ulf DruggeThe School of Human SciencesUniversity of KalmarThe studys purpose is to get a absorbed understanding for peoples attitude, and effect of speed cameras. The disposition for the study is to integrate earlier studies in the matter, combined with elevating interesting sociological conceptions. As an attempt to understand speed cameras as an instrument of force on the individual have Michel Foucaults concept Panopticon been used to see its effect, and it?s look upon how crime prevention will be formulated, which can give an explanation of why speed cameras are being used as an instrument of control on the traffic area.

Traditionally, the majority of Swedish public libraries have carried out most of their acquisitions through Bibliotekstjänst's binding booklets. In recent years, however, many libraries have complemented the binding booklets and other services from Bibliotekstjänst by other ways of acquiring books, such as Internet bookshops, while other libraries have stopped using the binding booklets altogether. There are various reasons for this development, such as Information Technology making it possible for librarians to compare prizes and services from different retailers. Another important reason is the need for public libraries to meet new needs from their patrons, while remaining on a restrained budget, which often causes a need for reorganization of staff and resources.As a way of meeting the new needs for libraries, Bibliotekstjänst has created Profile Services (profiltjänster), a service in which a library outsources its acquisitions to Bibliotekstjänst. The staff of the library, in dialogue with Bibliotekstjänst, design a profile for the acquisitions for the library in question, in order to determinate which types and genres of literature the library and its patrons are requesting.

Title:?Speed cameras - an prevention of crime and a standard forming instrument of control??Authors: Markus HanssonTutors: Bo Isenberg & Carl HultExaminator: Ulf DruggeThe School of Human SciencesUniversity of KalmarThe studys purpose is to get a absorbed understanding for peoples attitude, and effect of speed cameras. The disposition for the study is to integrate earlier studies in the matter, combined with elevating interesting sociological conceptions. As an attempt to understand speed cameras as an instrument of force on the individual have Michel Foucaults concept Panopticon been used to see its effect, and it?s look upon how crime prevention will be formulated, which can give an explanation of why speed cameras are being used as an instrument of control on the traffic area.

Subject: Independent essay in War Science (15 points) which debate the question if PrivateMilitary Companies is an asset or a threat to the Swedish Armed Forces regarding rerecruitmentwith focus on the soldiers of FS21.That which is investigated is the general attitude amongst soldiers who have completed theirconscript duty according to the old conscript system and now is employed in order to conducta tour abroad with Afghanistan as area of operations. Further investigated is their attitudeagainst the Swedish Armed Forces as an employer, as well as the private sector whichwant/could benefit from the skills the soldiers is possessing. Could the soldiers se themselvesleave the Armed Forces before the contract has expired in benefit of private companies whichclaim they solve similar tasks.Purpose: The purpose with this essay is to contribute with knowledge about a number ofemployed soldiers? attitude against Private Military Companies. Further; if the soldiersbelieve the Armed Forces provide them as they think they deserve/ want in order to stay andnot leave their job in favour of PMC:s, and through it clarify what the soldiers value asemployees.Order of Approach, Method and Material: The method I?m using is a survey in whichsoldiers and squad leaders have answered the questions.

This study is a value chain analysis for timber in East Africa. It was commissioned by Vi Agroforestry, a nongovernmental organisation registered in Kenya, Rwanda, Uganda and Tanzania engaged in a rural development program that involves promoting tree planting and enterprise development (Vi Agroforestry, 2012). The purpose of the study was to identify and describe common value chains for timber in the countries where Vi Agroforestry operated. Value chain is a concept and a framework describing how to structure information regarding activities included in satisfying a certain customer need, e.g. procurement, logistics, transactions, production and marketing.

The business potential of software defined radio (SDR) technology is studied by evaluating whether or not its characteristics correspond to those particular to a disruptive technology. The maturity of the SDR technology concept is illuminated by analyzing the opinions and perspectives of a selection of representatives for different stakeholders in the wireless communications market. Characteristics as, for example, the degree of consensus about the utility of SDR technology and the awareness of features and limitations are studied by application of the theory of technological frames. This theory helps us understand how and when technology evolution takes place. Finally we describe the value network structures of some potentially viable application areas for SDR and suggest some possible business opportunities based on SDR technology.This thesis is carried out as a case study and the research data is obtained from secondary sources, such as literature and Internet publications as well as interviews with people well experienced in the field of wireless communications.

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.