Börsnoterade europeiska företag ska från och med 1 januari 2005 tillämpa de internationella redovisningsstandarder som antagits av EU. Standarderna benämns International Accounting Reporting Standard, IAS och International Financial Reporting Standard, IFRS. Dessa stan¬darder ska tillämpas vid företagens koncernredovisning, medan nationell lagstiftning gäller för resterande finansiella rapporter.Syftet med denna uppsats är att ta reda på vilka svårigheter som kan finnas med att redovisa enligt IAS/IFRS. Till vår hjälp för att få fram information om detta har vi använt oss av det svenska dotterbolaget till den multinationella läkemedelskoncernen AstraZeneca, Rådet för finansiell rapportering samt en revisor på Ernst & Young.Vi valde att använda oss av en kvalitativ metod och gjorde fyra intervjuer för att få så ingå¬ende information som möjligt. Vid intervjuerna användes öppna frågor för att få en tydlig be¬skrivning av svårigheterna.Teoriavsnittet inleds med ett avsnitt om svårigheter som kan uppkomma vid implemente¬ringen och användningen av IAS/IFRS.

The aim of this paper is to see if Sweden has implemented the recommendations and taken notice of the guidelines for employment that the Commission and Council set up every year and from this see the role of the Commission and Council for the national employment politics. The years that I focused on in the paper are year 2000- 2004. The method that is used is a case study research that is exploratory and explanatory. The theoretical starting points are theories about delegation, cooperation and a variation of control and autonomy. This is recognized in the Principal- Agent theory and the Principal- Supervisor-Agent model.

The aim of this study is to analyze Hinduism in upper secondary school textbooks using a gender-based perspective. The specific material used consists of four textbooks, whereof two are published prior to the curriculum Lgy 11 and two are published after Lgy 11. In order to analyze the textbooks the following methods are used: content analysis, picture analysis and comparative analysis. First, the contents and pictures of the textbooks are analyzed using theories on gender. After this analysis the results are compared to the relevant curriculum and its guidelines for the analyzed subject.

Syftet med denna uppsats är att kasta ljus över ämnet Corporate Social Responsibility (CSR). Inom detta ämne kommer fokus att ligga på det initiativ som heter Global Compact (GC), och som blivit föremål för såväl beundran som skepticism. Målet är att utröna om GC i Sverige blivit, eller är i riskzonen för att bli, en front för det som i uppsatsen kallas kulörtvätt, eller om det tvärtom är en välfungerande sammanslutning som hjälper till att sprida CSR. Frågeställning: ”Hur och vart åberopar de svenska företagen sitt medlemskap i Global Compact?”, ”Av vilka anledningar ansluter sig företag till Global Compact?”, ”Vilka effekter kan företagens frivilliga val av Global Reporting Initiative (GRI) som rapporteringssystem ha på de åtaganden av transparens och kommunikation som Global Compact medlemskapet för med sig?” Metod: För att uppfylla syftet och frågeställningarna används en kvantitativ och en kvalitativ metodel. Intervjuer har genomförts med Global Compacts svenska medlemsföretag och dessutom har hemsidor, årsredovisningar, artiklar samt litteratur inom området använts.

 Världen idag blir alltmer globaliserad och öppen, vilket medför att betydelsen växer för företag att vårda och förvalta företagets varumärke och identitet. Ett sätt att göra detta på och som har fått stor spridning på senare år är Corporate Social Responsibility (CSR), vilket kan beskrivas som bidragande till hållbarutveckling genom socialt-, miljömässigt- och ekonomisktansvarstagande. Företag påverkas även av en rad olika intressenter såsom investerare, ägare, kunder och medarbetare för att nämna några. Dessa intressenter ställer i olika utsträckning krav på företaget att förmedla information om företagets verksamhet.Syftet med uppsatsen var att undersöka olika företags CSR-rapportering genom att studera varför innehållet i de undersökta hållbarhetsrapporterna skiljer sig åt, samt undersöka vilka intressenter som kunde tänkas påverka hållbarhetsrapporteringen.De metoder som valdes ut för undersökningen bestod av en kvantitativ del samt en kvalitativ del. Den kvantitativa delen bestod av empiri i form av hållbarhetsrapporter inhämtade från undersökningsobjekten.

The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

We wanted to know how the subject HIV/AIDS was handled in the Indian newspaper The Hindu, which is written in English, during a period of 16 days (30 October-14 November) in 2005 compared to the corresponding period during 2007. Because we liked to study what kind of differences there were in the reporting between these two years. In addition we also wanted to learn how people living with HIV and AIDS are represented in pictures and text. To find out this was the purpose with this investigation.The study is made from the theory of stigma, semiotics and from a professional model of the normative theory. The articles about HIV/AIDS were quantitatively analyzed with help of a schedule of codes and we performed a qualitative analysis on several articles, four from 2005 and four from 2007.

Ordet hållbarhetsredovisning härstammar från begreppet hållbar utveckling som per definition innebär att ?tillfredsställa dagens behov utan att äventyra kommande generationers möjligheter att tillfredsställa sina behov?. Idag upprättar flera företag så kallade hållbarhetsredovisningar där de tar ställning till sitt sociala, ekonomiska och miljömässiga ansvar. Den svenska staten beslutade den 29 november år 2007 att alla statligt ägda bolag från och med den 1 januari år 2008 ska upprätta hållbarhetsredovisningar som redovisas enligt Global Reporting Initiative?s (GRI) riktlinjer.

Gotland is an island in the Baltic Sea where man has introduced roe deer. The last successful reintroduction was in the 1980s and is the base of the viable roe deer population of today.The aim of this study was to estimate the roe deer population density in 2012 and the species population dynamic since the time when studies on the population started. The result indicates a population size of 850 roe deer in 2012. There was no significant population dynamic, which may be due to insufficient data. The population occurs basically over the whole island but have not yet been established in all suitable areas.

There are many eco-brands on food products. It can be confusing for the consumer to know which one to trust or choose and since July 2012, there is an EU law and a mandatory EU organic label that must be displayed on all food products marketed as organic, eco or bio.Organic brands from a consumer perspective have previously been studied in England. This is a similar study in the form of focus groups, to explore and examine how consumers perceive and trust organic brand or labels in Sweden. It also explores which knowledge consumers have regarding why a product has an organic brand and what it means.The study shows that consumers perceive organic brands by brand recognition rather than knowledge regarding what each label means. It also shows that the consumer is confused by and skeptical to the wide range of markings and symbols on organic food products.

This degree project documents the meeting of four high-school students with working life before and during the practical training period, which is a mandatory part of the Swedish media curriculum. We looked into practical training, which we qualify as the crossroads between school and working life, from a student?s perspective. We chose to approach the problem theoretically via hermeneutics and we used the case study method for our field research. The foundation of our pre-understanding of the media curriculum?s practical training period lays on previously published research, the study of specialist literature, own experience gained during practical training and teaching experience at high-schools as well as a pre-study we carried out.

From January 1st 2011 the use of Eurocode will be mandatory for all constructionprojects. Eurocode is the common European set of struc-tural design codes which willreplace BKR (Boverkets Kon-struktionsregler). BKR is the Swedish set of structuraldesign codes that was used up until December 31 2010. For consulting firms this willcre-ate a need for them to invest in the standards and in education for thecoworkers. This will involve both time and costs for the company.The purpose and aim of this master thesis is the development of compute examplesand calculations aid by dimensioning with Euro-code.

There are about 700 000 dogs in Sweden. Roughly 70 % of the dogs are purebred and registered in the database at the Swedish Kennel Club (SKC). The database includes records of birth date, pedigree, offspring and results from e.g. veterinary examinations related to genetic health programs.Every year approximately 10% of the dogs die; most are euthanized by a veterinarian. Dog mortality data is stored as digital medical records at animal clinics and in insurance databases.Dog owners tend to register their puppy in the SKC, but they rarely report that the dog has passed away.

This report describes the implementation of expense reporting in a mobile web application. Two different types of expenses could be reported: remuneration and time deviations. In addition to the creation of new expenses, existing expenses should be able to be edited or deleted. The implementation would be designed in such a way that it prevents the user from making data entry errors in an intuitive way.  The bachelor?s thesis was performed for Flex Datasystem AB in their mobile web application, Flex WebApp. Due to delimitations made during the project only functionality for the expense-type remuneration was implemented..

The share of human beings with overweight or obesity is increasing. This has become a problem for society since obesity often leads to illness. This illness affects life negatively and often leads to depression, absence from work and medical care. One treatment against obesity is to do bariatric surgery, or Gastric bypass. The purpose of the study was to illuminate the experiences of care encompassing Gastric bypass surgery.