Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

Shareholder value has its origin in the American corporate governance system and has been the subject of great debate over the last few decades. The proponents claim that it creates economic efficiency while the critics argue that maximization of shareholder value jeopardizes the long term survival of companies. However, the debate in Sweden already seems to have forgotten the question of how embedded the ideology really is and what´s leading its way. This study show that shareholder value has developed and been established in Swedish companies between 1995 and 2005. The study has found evidence that suggests that the development can primarily be linked to board networks and international exposure.

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

White- and blue collar workers traditionally belong to different unions and, therefore, are covered by different collective agreements. Collective agreements for different employee categories create internal divisions, which mean that white collar workers are not obliged to do work that falls under a blue collar agreement and reversed. Historically the difference between white- and blue collar work has been fairly sharp and so has the difference between collective agreements. Due to the continuous development of technology white- and blue collar work within production has become less clear. This has resulted in an increasing amount of disagreements regarding what collective agreement should apply and whether the employee is obliged to perform different work tasks.

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

During the 1960s and 1970s an increased interest in Native Americans can be seen in Sweden, e.g. through the establishment of organizations such as the Indian Club of Sweden. The aim of this thesis is to study the portrayal of Native Americans and its role through Albin Widén, a Swedish author, ethnologist and member of the Indian Club, and his non-fictional works on the Swedish migration to America, Swedish-America and Swedish contacts with Native Americans. The study is divided into four parts. The first part looks at the portrayal of the Native Americans in Widén?s writings, in comparison with Euro-Americans? and Europeans? traditional stereotypic images of a good and a bad Indian.

The defence unit´s archive stretches over a time limit between the middle of 1971 to the end of 1987. The records the archive mainly contains are concerning the civil defence, inspection and construction of shelters, war- and crisis planning. The majority of the records are registered record, as often is the case with an authority?s archives. The main problems that occurred concerned what should or shouldn´t be public, the principle of provenance and what to prioritize; finish the project before deadline or make sure the records are prepared for a storage that ideally should last for several lifetimes..

This thesis focuses on how sewdish politicians try to argue to get other EU-countries to accept a larger responsibility for refugees. Since the war in Iraq broke out in 2003 there have been a great increse in the number of refugees arriving to Europe. Sweden have accepted a very large part of these refugees. This have sparked a debate in Sweden aboute how reasonable it is that sweden accepts a proportionaly much larger number of refugees than other countries within the EU. The swedish gouvernment policy is that responisbility for refugees and migration is something that should be shared by all members of the union.

Titel Mediebilden av invandrare ? en kvantitativ innehållanalys av morgon- och kvällstidningar.Författare Rubi NilssonKurs Examensarbete i medie- och kommunikationsvetenskapTermin Hösttermin 2011Syfte Studiens syfte är att undersöka hur media behandlar invandrare.Metod Kvantitativ innehållsanalysMaterial Artiklar där ordet ?invandrare? förekommer och som publicerades i Aftonbladet, Dagens Nyheter, Kvällsposten ochSydsvenskan mellan 1 mars 2011 och 31 maj 2011.Resultat Denna studies resultat visar att artiklar som behandlar ordet?invandrare? förekommer oftare i tidningar utgivna i Stockholm jämfört med skånska tidningarna. Vidare visar resultaten att morgontidningar i större utsträckning änkvällstidningar rapporterar om frågor som berör invandrare. Frågor som rör invandrare behandlas ofta som åsiktsmaterial i de undersökta kvällstidningarna. I de undersöktamorgontidningarna behandlas det frågor som rör invandrare i nyhetsmaterial snarare än i åsiktsmaterial.

The purpose of this project was to design an adjustable gutter bracket for Lindab Profil AB. Lindab currently manufacture a gutter bracket that is adjustable in angle, however, this model has some drawbacks.  One of it´s shortcomings is that it is somewhat difficult for the customer to mount.  Another problem with Lindab?s current model is that the design makes manufacturing unnecessarily complex. The new gutter bracket, that we have constructed, does not have these problems. It is adjustable for different roof pitches.

During 40 years of industrial production, from the end of the 1890?s until the end of 1930?s, coal and wood distillation products were manufactured in AB Carbo?s tar factory along the River Gimån in Grötingen, in the county of Jämtland, Sweden. In accordance with the Swedish Environmental Protection Agency?s Methods for Inventories of contaminated sites, MIFO, the site in Grötingen has been identified as a potentially contaminated site. In order to determine whether toxic substances pose a threat to human health and ecological systems in the area, there was a need to investigate the presence of contaminants, their levels and potential for migration.

This report is about how to decide which method is the most suitable as floor covering at projectKlammerdamm in the centre of Halmstad. The covering has to be fire resistant and soundproof inorder to protect the wood structure and stop noise from traveling between apartments. There aretwo possibilities either traditional gypsum board or gypsum-based self leveling underlayment.The roads around the construction site are narrow. A regular twenty-five meter long truck has nopossibility to reach the site. The construction site is small and the storage area is limited.

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.

Tillämpningen av genetiskt modifierade (GM) grödor har varit utbredd över hela världen och har ökat markant sedan den första GM-grödan blev tillgänglig för kommersiellt bruk 1996. Sedan starten har det tillkommit mycket forskning kring risken för spridning av transgener från grödor till vilda populationer. För att en transgen ska kunna etableras i en vild population så måste tidiga generationer av hybrider överleva för att kunna återkorsas upprepade gånger med den vilda arten, det gör att det genetiska materialet från grödan succesivt reduceras i varje generation tills det att transgenen är det enda DNA från grödan kvar hos avkomman. För att denna process ska vara stabil krävs det en stark selektion för transgenen. Det här sättet för en gen att etableras i en population kallas för introgression och tros ha spelat en stor roll i växternas evolution.