Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

A group of companies that only recently has caught the attention of Swedish designers, enterprises and media are the so -called "furniture pirates". In Sweden it?s mainly two companies that have ended up in the spotlight. The online stores Ikon M and Designers Revolt are two companies which currently sell replicas of famous Swedish and foreign designers. Although the designs sold are copyright protected in Sweden, and most other European countries, the right holders can only stand by and watch as more or less exact copies are sold for a fraction of the price of the originals.The business model - to exploit the EU?s free movement of goods and the UK's short term of copyright protection in matter of mass-produced art (industrial design) - has proven successful for the companies that practice it.

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

The government procurement legislation ? i.e. the Swedish procurement law, the EC procurement directives and the WTO?s Government Procurement Agreement ? applies on public procurement. Such a procurement exists when the contractor meets the conditions stated in the directives that the organ is to be considered as a contracting auhtority.

The purpose with this final thesis has been to study the aesthetics and design of roundabouts and to ascertain important factors that influence the experience of them. The investigation was carried out through literature-, field studies and interviews with persons that in different ways have participated in the formation of roundabouts. Furthermore, six roundabouts have been explored in more depth so that the survey would get a more practical link. These six roundabouts all occur in the rim of a city and do thereby have an important role as a gateway. The environments in such contexts are often complex which adds additional difficulty in achieving a visually appealing design, especially when taking into account the usually high traffic intensity.

The aim of this study is to get a deeper understanding about user tests as well as answer the question about if testing for users is necessary at all times. I've done a comparison between what the literature says, and what a company says, about testing. The tests that's been in focus in this study is prototyping and card sorting tests. Prototyping aims to give the developer feedback about the design and check if there are any obvious problems with the design. A card sorting test can be used to get input about how information architecture should be constructed.

The purpose in this Bachelor degree project has been to create a visual identity and to design a compilation cassette for the small music distributor Kyrkvägen Kassett. My way of approaching the task has been to draw parallells between the cassette as an obsolete music format and more or less abandoned or anachronistic formats, materials and printing methods in the graphic design area. The result is a visual identity that is built upon materials and methods of production rather than specific visual elements. The work is to be seen as a tribute to the small non-profit producers of music and graphic design. As often done in the DIY movement, I chose to consider my lack of practical knowledge in these fields not as an encumbrance but as an asset and an incentive.

The overall purpose of this essay was to provide a better understanding of the importance of discretion for social workers in direct social services. To answer the purpose three questions were formulated: (1) How do social workers define and describe their discretion and their ability to independently accomplish their work? (2) How do social workers experience that workplace organization, policies and economic conditions interact with their discretion and (3) How do social workers experience that the interaction with the client can affect how they use their discretion in the individual case? The method used was qualitative interviews. The theoretical framework was Michael Lipskys (1980) Street-level bureaucracy and the four themes organization, professional role, skills and interaction.The results showed that the respondents, although they did not consider themselves to be affected by the economy still adapted to budget restrictions when they said that they were cost conscious in their work. This adjustment to budget framework could possibly be what made them not feel limited in their work.

The essay is written at the request of Nyköping municipality park management by PatRadestedt who wanted a design proposal for one of the five courtyards at the Tessin Schoolin Nyköping. The Tessin School is located 2 miles from the center of Nyköping and the schoolhouses approximately 900 students. To make a design proposal for the courtyard that lies atthe canteen I decided from the outset that I wanted to take some of the Tessin SchoolStudents' opinions and wishes regarding their own outdoor spaces. I had a workshop witheight students from the arts program with the image orientation in which they had to drawand tell them what they wanted to do in the courtyard. The outcome of the workshop, Iused to move forward in my future work with a concept that fit into the environment, wethen apply it in my final design proposal.

Uppsala University is involved in a large international collaborationto build the Laser heater system for the European Xray Free-electronlaser in Hamburg, Germany. In this thesis I describe a laser incouplingdevice into the vacuum chamber of this laser heater all the way fromthe specifications to a completed design.The laser heater is a very important part of the XFEL and thepart described here is a part of the vacuum system needed to couplean external laser into the electron vacuum system and align it withthe electron bunches in order to heat them. The task was started by studying the literature about the basic theory andthe design of vacuum systems. After this study and collection of ideaswith colleagues I started to prepare different concepts to solve thetask. The ideas can be put into two categories, in one case the couplingmirror is located inside the vacuum chamber and in the second caseoutside.

Risk management is a key competency that is constantly being researched how it can be improved within project management. The risk management process consists of four major steps: identify risks, assess the risks? significance on the project, evaluate and address the key risks and follow up.The majority of companies seem to neglect certain identified risks, and decide not to mitigate if the risk does not cause adverse effects to the business. To counteract undesirable consequences and help organisations to become more effective at managing risks an initial work has been conducted for a risk repository.The project develops a proposal on the design of a risk repository which aim to effectively support a database implementation. The study includes literature studies which resulted in a relational model for database implementation.

It becomes increasingly more important that, as a new buisness, both to be seen and heard in an increasingly harder competition situation where the range of similar products and services increase. It requires a well planned and well thought visual profile to succesfully stand out on the market. To give a good impression, this profile should be both distinct and aesthetically appealing. In the making of a new profile it requires creativity to succesfully think in new directions and to separate from the competition.This practical report presents the production process for a designsolution to the new website Röstförmedlingen (Voice agency), a commission from the production and commercial bureau Bartos media. The task in this project was to create a graphic profile and a lofi-prototype that would represent Röstförmedlingen as a buissness.

This report describes how the process has evolved during the creation of a new web page forthe company Scandinavian Travel Agent DMC. The design methods that have been used aredescribed and also how parts of the webpage have been created by using the design methodresults. Our reflections around design and functionality are explained and how usability hasbeen our main focus during the master thesis. We also describe how it has been to work withan external costumer and how the tasks constantly have changed and been added as theprocess has continued.The background to this work is that AB Scandinavian Travel Agent DMC need to improve theircurrent web page. This to give the clients better needed information about destinations, butalso to stand out in the competitive travel business.

A study has been conducted on how organizations in Sweden administer costs of facilities management services internally. There are three main theoretical methods for administering costs. In the first method, costs are maintained on a central level; in the second method, costs are allocated and in the third method, internal transfer pricing is used. The aim of the study is to identify which methods are applied in practice, to evaluate whether the methods fulfill their intended purposes and to study the relationship between the methods used and the cost level of facilites management services. In practice, a large diversity of methods are used for facilities management costs.

The purpose of this paper is to analyze and map out the cyber culture of the Internet and its all users, identity, design theories and services. How people communicate and how they build up their identities are some of the baselines. I will also discuss the important aspects of Interaction design and how this can be used in a Community for digital storytelling. The Internet, or new media, was founded in the 60?s by some great philosophers (McLuhan, Rheingold, Lambert and more). With influence from their books I will discuss and analyze what kind of media the Internet is and how it can be seen as extensions to our senses, as McLuhan claims.