Background: What is a share and what determines the value of a company? This is a constant issue that many in the financial world are facing. Many argue that there has been some decoupling between stock valuation and how the company in question is developing operationally after the financial crisis that the world faced during 2008-2009.Problem: It is important to distinguish between the company and the share. A company that is good and well maintained may not be worth buying only because of it. The share is judged by other elements also.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The purpose of this work is to examine how ecotourism exists in Sweden. In order to answer this, the essay has been based on a qualitative method, which means that the authors have mainly used depth interviews for information gathering. Some of the empirical work is also done using the qualitative method, by gathering statistics, figures and scientific articles. The essay is divided into various chapters to give the essay a clear structure and for the convenience of the reader. The part that have been of most use and support for authors is the depth interviews with the interviewees.

The aim of this essay is to examine what happens when Veronica Roths Divergent-trilogy is read with a lutheran theological pre-understanding. Using reader-response theory and lutheran theology written for and in a post-modern context, three lutheran figures of thought are presented as one way of understanding the trilogy. The conclusion is that it is possible to reveal lutheran ideas concerning justification, guilt, forgiveness, mercy and self-sacrificing love in the Divergent-story. .

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can?t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups.

The study analyses the planning of the Edsvik Konsthall in Sollentuna and the first 14 years after the opening 1996 until late 2010. The study focused on the cultural discourses that have influenced the Edsvik as result of the choice of managers, the public figures and actions taken by different actors around the art gallery.The influence by different actors is analyzed in the art field terminology defined by Pierre Bourdieu.I have demonstrated how the head of Edsvik Konsthall, because of different social capital and habitus, raised different types of conflicts on the local art field.  .

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

The aim of this report is to analyse the use of the capacity at the CNC (computer numerical control) cutters and show how the level of set up time for these cutters at Stålöv AB. This assignment is concrete whereas there are no subjective questions to this matter and there are only cold figures presented.Production economy is getting more important as the competition hardens and there are several different ways to increase productivity and efficiency in a company. In order to increase productivity and efficiency work studies are used to, through an analysis, find developments in methods that result in improved work methods and to establish the time that are used. Increased production of different parts and customer driven production in combination with increased demands on rationalisation of capital have led to an enlarged interest for shorter set up times in the production.To point out the use of capacity and the set up time of the cutters at Stålöv AB we used frequency studies. Frequency studies are work measure methods based on random observations on predetermined events to calculate the relative occurrence of these events.

This thesis examines the use of history, historical narratives and the relation to Venezuelan historical consciousness in Libro Rojo, a publication of The Unified Socialist Party of Venezuela (PSUV). It consists of four parts: an introduction, a declaration of principles, statutes and finally what is called the programmatical bases (bases programaticas) of the party.A starting point for this thesis is that this is an under prioritized area of research about the Bolivarian revolution in Venezuela. It aims to show the centrality of history in these fundamental documents of the biggest left-wing party in Latin America.The thesis finds that symbolically charged historical figures ? mainly national icons of Venezuela´s struggle for national liberation - are mobilized to back up contemporary aspirations and influence public perception of what kind of future is possible and desirable. Libro Rojo structures the relationship between past, present and future in order to influence historical consciousness.It also finds that Libro Rojo constructs a vision of socialism which aims to show that the ideas and actions of Venezuela´s symbolically charged historical figures are compatible with the ideas of 19th and 20th century western Marxism.

Today Holmen Skog finds and selects suitable thinning stands using data on upper height and basal area. These figures are often based on basic forest data that has been updated with the help of growth prediction models. The problem is that these figures are not always correct. The aim of this study was to investigate if a combination of data from a profiling laser and a digital camera for low elevation photography, can be used for collecting data on number of stems per ha, tree species mixture as well as basal area weighted mean height and upper height for stands. The possibility to use these data to assess the need for thinning cutting was also investigated.Laser data and aerial photographs were collected from a helicopter operating at an approximate height of 100 meters.

A budget consists of figures showing how much a particular activity has access to during a given year. With a balanced scorecard, these figures and guidelines can be converted in to more easily understandable non-financial instructions for the employees. One of the most significant differences between the budget and the scorecard is that the budget focuses on short-term results while the scorecard focuses on long-term visions and goals. With a long-term thinking the leaders can  set more long-term goals and also make more well-planned investments which increases the possibility for the organization to evolve and become better in the long term. By combining the two instruments a good balance between short and long term perspectives can be achieved, which creates a more effective steeringIn the 1990s, many of the municipalities introduced needs budget, one of them was Gothenburgs municipality.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.