Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

The edge or the fringe of the city is often the first part of the city we encounter, and our perception of it will probably color the image we make in our minds of the city as a whole. Even though the fringe of the city is important to the image of the cityscape it has not very often been the direct object of attention either in planning, building or even in the heads of the masters, when big ideas were formed. More often than not the fringe seems like something that just happened over time due to separate landowners, businesses or actions of other financially strong operators. The aim of this essay is to try to describe the history of the city edge in Sweden, from the very first town in the 10th century until today?s expanding mosaic of different ideas and styles as well as to bring some clarity and order into some of the different ideas and ideals in the planning of the edge in different eras and to review how the edge has been shaped and used.

The aim of this work was to find out what potential contaminants from roads, residential area and businesses within Svedens industrial area that can affect groundwater quality and quantity. Data collection was from SGU, VISS, internal material from Gävleborg county Administrative Board and Gävle municipality archive. GIS software ArcGIS was used to create the map images in the work. The studied area is located approximately ten kilometers west of Gävle city and consists of the esker Valboåsen, which is a glacifluvial deposit that in its central parts consist of coarse material that is overlaid by sand, clay and silt. North of esker Valboåsen there are the river Gavleån which has an inflow to the groundwater in the esker. This inflow represents the largest part of the groundwater recharge.

The present thesis closer examines what has come to be known as al-Qaida, partly from what al-Qaida is considered to be, partly from the consequences a certain picture of al-Qaida might give rise to. Between 1988-2001 most of this thesis sources refers to al-Qaida as a small, organized core group with some degree of cell structure. From 1991 to present days, many of the sources enlarge the picture of al-Qaida. From now on they start to view al-Qaida as either a network in itself or al-Qaida as a part of a larger islamistic network, not only as an organized core group with presumptive bases in Afghanistan. The most recent of theories regarding al-Qaida looks at al-Qaida as an ideology in itself (al-Qaedaism) or al-Qaida as a part of previously existing ideologies (Islamism, Neofundamentalism and Jihadism-Salafism).Al-Qaida is being seen - by scholars, journalists and terrorism experts - as an organization with a core group, a network in itself, part of a larger islamistic network and an ideology of its own or as a part of already existing ideologies.

The network with its virtual business structure challenge the established vertical business structure. Part of the network theory that has developed focuses on relationships that forms B2Bnetworks. One way to create a B2B-network is for independent businesses to form a organization promoting co-operation. For co-operation to be successful it requires well thought-out actions, but a lack of how these actions are implemented have been noticed. This study explores how encouragement of co-operation can be done practically.

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

AbstractDigital media in general and social media in particular are becoming more and more important to businesses across the globe. It is an effective way to reach out to consumers and establish a good relationship with existing customers. Most companies today use digital media in order to market themselves and to establish good public relations. A lot of those companies have also realized the enormous marketing capabilities that social media provides. However, in spite of the plethora of possibilities that comes with social media it can also, in some cases, hinder the companies ? success.

The purpose of this essay is to define the meaning of the concept of crime victim and how the crime victim as a concept is constructed. The question is answered through an investigation of the discourse that constructs and reproduces the crime victim. Furthermore the purpose is to open a theoretical discussion which aims to clarify whether or not the crime victim is a subject or an object through an examination of how the individual is constructed as a crime victim by the crime victim discourse.The essay takes a theoretical point of view based on a mixture of Michel Foucault?s and Ernesto Laclau & Chantal Mouffe?s discourse theories. The method used to organize the research ? regarding the meaning of the concept of crime victim ? is Laclau & Mouffe?s discourse analysis which is an extension and a part of the theory mentioned above.The discourse analysis creates a model of the crime victim discourse which answers the question of how the concept of crime victim is constructed, and how this concept should be understood.

This essay answers the question: How can a manufacturing business fulfill the information demand in the processes; purchasing, production, warehousing, order and delivery?The question has been answered through different kind of studies, such as literature, documents, Internet search, interviews and observations. The essay is written from a hermeneutic point of view and by using qualitative research. The result has been validated by two different manufacturing businesses.A simple information logistic model is the result of a comparison made between theory and empery. The aim of the model is to describe how a manufacturing business can fulfill the information demand by using different methods.

The production of cheese is in continuous development with objectives to in-crease productivity, achieve changes in shelf life and functional properties of the products. One concept in the development is to substitute milk fat with vegetable fats and oils in the manufacture of cheese. The objective of this study was to investigate effects on cheese yield and cheese quality of 4 different semi-hard analogue cheese products produced by substituting milk fat with vegetable fat, each analogue cheese with a specific mixture of vegeta-ble fat. As reference a cheese produced with anhydrous milk fat was used. The yield and recovery of fat and protein were determined by recording the weights of each cheese direct after press and after 20±2 days of storage and analysis of the composition of the cheeses after 20±2 days of storage. The cheese was fur-ther subjected for texture profile analysis in a TA-XT Plus Texture Analyser and analysed with Differential Scanning Calorimetry (DSC) to examine whether the fat behaves similar in the cheese as in pure form in respect to its thermal properties. The cheese yield was not significantly different when using different fats. Differ-ent amounts of water were absorbed during the water cooling.

The aim of this study is to examine which communication channels and communication strategies Umea? municipality could use for information concerning outdoor recreation. To achieve this aim the following theories and views have been applied: social communication, communication strategies, two-way symmetrical communication, social media and uses and gratifications. The study was conducted through four focus group interviews and one informant interview. The focus groups consisted of four groups of outdoor enthusiasts in Umea? municipality: outdoor interested students, organized outdoor enthusiasts, active families and active seniors.

In today?s tough business environment the need for good and efficient leaders are becoming more and more important. The businesses are in constant change, the world is more unpredictable and the competences of the employees are much greater today, which also calls for a new type of leader, a leader who not only is authoritarian, but also possesses soft skills. In this environment where there is this greater focus on leaders, leadership developments have emerged and increased in number over the last ten to twenty years. They try to develop leaders in all domains of their life, both professional and personal and the model we work with in this paper is Total Leadership, this model implies that you try to accomplish being a better leader throughout your whole life as a leader, to be whole, genuine and innovative, no matter career or position in life.

Title: Time to renovate ? The effect of communication on the relationship between company and customer in a change situationCourse/subject:Busniess administration, Leadership, 15hpAuthors:Fredrik Elghag, Ossian OlssonTutors:Ingemar WictorKeywords:The Million Programme, Communication, Relationship Marketing, Tentant, Landlord.Problem formulation:How does communication affect the relationship between company and customer in a change situation?Purpose:Examining how different parts of a communication process affects customers trust, commitment and loyalty to their company.Theoretical framework:The starting point for the study?s theoretical perspectives have been Morgan and Hunt?s (1994) previous studies on relationship marketing and Laswell?s (1948) communication model.Methodology:The paper is performed with a qualitative research approach and a deductive approach to answer the research question. Personal interviews were conducted with four employees in real estate companies and two tenants in each company stock.Conclusion:We have found that communication affects the relationship between company and customer. Tentants have experinced credibility of businesses is important for them to have a confidence and loyalty in the relationship. .

The proportion of women entrepreneurs in Sweden is, as in many countries, smaller than the proportion of men entrepreneurs. Sweden has therefore created political measures with the ambition to increase women entrepreneurship. However, knowledge about the determinants of women entrepreneurship is needed in order to enable the promotion of it and, at the same time one can question the treatment of women entrepreneurs as a homogenous group. The purpose of this thesis is to investigate the determinants of women entrepreneurship and whether these determinants fluctuate regionally. If this proves to be the case, a more spatial/individual approach should be used, when creating measures to promote entrepreneurship.

Upplands Väsby municipality has a vision that podcars in the future will become an effective alternative in public transport, with reduced car-dependency as a result. The system would also attract new inhabitants and businesses to the municipality.This report deals with various issues that podcar stations may face. Also, suggestions for possible track laying at the stations and station design are presented. Two areas are investigated. Eds allé which is a neighborhood that is planned for housing and where the station may be planned into the cityscape from the start.