AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

This paper deals with how people use public libraries. An attempt is made to distinguishbetween different user groups on the basis of how they use the library. The roles of thelibrary in relation to its users are also discussed.The paper is based on a user study with the cooperation of 195 users. The user studywas carried out at the Public Library of Alingsås 1994. As material for comparisonsimilar studies from Sweden, but even from Denmark, have been used.

During my practical training I have seen what after-school offers children. Large groups of children and little staff, often results in that the children had to play freely until they go home. Few activities are offered to the children and the staff is busy looking after the children and ensures that they are not fighting.The purpose of this study is to find out how children feel about their leisure activities and if they think they are being offered a meaningful leisure. The main research questions were:How do children experience their leisure-time?Do after-school offers children a meaningful leisure and is it the children's interests and needs that govern the activities and the environment?How do the number of children in the leisure group affect the leisure time?The methods to collect data in the study are observations and interviews.

The objective of this thesis was to investigate what influence nature conservation measures taken at regeneration felling. Factors analysed were the forest owners´ situation and their characters, and information activities from wood-suppliers and the Regional Forest Board (RFB). The inventory was performed with a posted questionnaire followed up by telephone to forest owners and a posted questionnaire to wood-buyers. The forest owners were grouped in three strata, depending on the quality results (D- polytax inventory) of the taken forest conservation measures, and for this investigation forest owners were sampled from the population in the tree groups. In total 73 % (41/56) of the sampled forest owners answered the questionnaire Group A (17 answers): Good judgement Group B (19 answers): Bad judgement Group C (5 answers): This group was formed from the forest owners that were informed, by RFB, about nature conservation measures and culture history consideration before the regeneration cutting.

The Swedish ostrich production started about thirteen years ago and still there are no Swedish recommendations regarding ostriches? space requirements. The European Council give recommendations and the Swedish Board of Agriculture (SJV) has a proposal, but so far the producers follow Danish regulations regarding space requirements. The Swedish Animal Welfare Agency are about to set standards for the ostriches? space requirements, and therefore the Swedish ostrich producers, together with The Federation of Swedish Farmers (LRF) ask for a scientific background to these decisions. This thesis is a preliminary study at the prospect of a future experiment on which factors important for ostriches? space requirements and welfare will be examined more thouroughly.

AbstractThis study explores how well teachers think they succeed in their mission to include children with special needs into their ordinary groups of children. Interviews were carried out with five teachers in practice of the public school (year 2,3,5 and 6). The teachers were asked what support they have got from the schools manager, initially and ongoing, (information, necessary education, supportive expertise personnel, assistant teacher to the child and schoolmaterial.) The teachers were also asked how inclusion is arranged by three indicators of participation: physically, socially (interaction) and didactically -in educational situations of reading and writing. One finding of the study was that inclusion is difficult to arrange if  parents of included children demand secrecy of the diagnosis their child has. Three cases reveal severe problems of acceptance for the included child by the peers.

AbstractThis is the paper you should read if you want to know more about working in team. Teamwork is a way of working and it increases more and more among societies and companies today, but it is not quite clear what the diffrences is from working in groups. We have in this paper tried to clear out the differences between groups and team, and we have also tried to give an oversight of how to work in team in organizations. Cultures of organizations, leadership and power and also development of qualifications are big parts of an organization´s daily work, and we have explained these concepts from a teamperspective.We have, in this paper, done interviews with people that have been in contact with the central consepts that we use. And then we have analyzed their answers with help from litterature, which we have closely studied, thereafter we have presented our results.

Theoretically, when an organization grows large it has to formalize its structure and exercise control by more regulations. The negative side effect might in turn be demotivated employees (machine bureaucracy). However, practice seems to contradict theory. Therefore, we decided to investigate how a large company, in this case Microsoft, succeeds in creating motivation despite some machine bureaucratic tendencies. The essential findings are that the employees feel motivated by the fact that they are allowed freedom with responsibility.

Diesel electric propulsion is in many ways a good alternative to conventional shaft propulsion, both economically and environmentally. There are also many other good side effects which need to be considered, i.e. better manoeuvrability, more efficient use of space and less noise on board. However, there are applications where diesel electric propulsion is not profitable. Large ocean going ships? profitability is much depending on fuel costs and the diesel electric alternative cannot compete on long journeys with large low speed engines.This thesis will treat the aspects of choosing between a diesel electric system and a classic mechanical propulsion system.

Abstract  The importance of the co-occurrence of callous-unemotional traits and impulsivity concerning aggressive acts was examined by a survey. The participants consisted of 1478 Swedish youth. Three groups with extreme scores on callous-unemotional traits and impulsivity was identified.  The group scored high on both was more prone to show higher levels of aggressive and conduct problems behavior compare to the other groups. The aggressive and conduct problem behavior was shown at higher level in all examine variables. This study highlight that impulsivity can identify extreme aggressive individuals, without taking HIA (Hyperactivity, Impulsivity and Attention) problem as a entirety, to account, if shown with callous-unemotional traits. Keywords: Callous-unemotional traits, impulsivity, aggressive, conduct problem, youth, co-occurrence..

The market offers more and more products that are claimed to have medicallypositive effects (like increased blood perfusion etc.) due to their magneticproperties. The objective of this study was to investigate if blankets containingpermanent (static) magnets have a greater impact on cutaneous blood circulationthan ordinary blankets without magnets. Eight standard bred horses were used in across-over study. The cutaneous temperature was presumed to reflect blood flowin the skin and therefore thermography and local thermistors were used to indicatechanges in circulation. Baseline values were registered before the blanket wasapplied.

Purpose/Aim: The purpose of this essay is to analyze and discuss how MTV is affected by the development that takes place on the world?s media market. The aim is also to see how MTV?s target group?s image of the channel can give guidelines in how MTV should act in this new media era.Material/method: I have examined the development on the media market and then created a model consisting of relevant factors that could affect a TV-channel today. Those factors and the two factors image and profile are then applied on MTV.

?Fröknarna von Pahlen?, is a series of novels written by the author Agnes von Krusenstjerna. Especially the fourth and fifth parts, published in 1933, raised questions about sexuality, especially about what was conceived as perverse and provoking descriptions. ?Fröknarna von Pahlen? became a part of heated debates about what is acceptable to write about.

This master thesis was initiated with the aim to answer at what level of installed capacity of wind power in the northern parts of Sweden it would be beneficial to improve the transmission capacity from the northern Sweden. During the process of this work the aim has changed to try and create a model that can be used to analyze how well the hydro power installed in the northern Sweden can even out the quick changes in wind power production.To create a good model of all hydro power in northern Sweden is a very large job, unfortunately too large for a master thesis. This report therefore ends with an extensive analysis of the simplifications that have been made and their effects as well as a list of the future work that has to be done.The model that has been created have shown to be effective and produce good results. The conclusions that can be made is that the northern Swedish hydro power have very good possibilities to balance the wind power production. Only a few cases where water have been spilled even though there has been some free capacity has been discovered.

Dairy farms have during a long time been under pressure and this situation was aggravated during the spring and summer of 2009, when profitability declined to historically low levels. Lower milk price and relatively high input prices have caused Swedish dairy farms great liquidity concerns and profitability problems. For a long time, Denmark has been identified as a leading country for the agrarian development with a leading structural rationalization and willingness to grow. In 2009, it was shown that the Danish agriculture, which is generally more leveraged, has difficulties in maintaining profitability and when market price of land started to fall, the proportion of technically insolvent agricultural enterprises rose dramatically. In light of this prevailing situation, this study highlights differences between Denmark and Sweden with the hope to learn from each other.