IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

The purpose of this study is to gain insight on how art teacher?s reason about what is ?plagiarism? in the subject of art. This study focus on how different art teacher´s reason on the boundaries of plagiarism. What are the rules of duplicating an image before it is looked upon as plagiarism? The five interviewed teachers refer in its reasoning to the main curriculum and the rules of copyright; they also support the negative view of the plagiarism in the world of art. The theory of originality is a theory that deals with the vision of the originality in contemporary time.

In the year 2010 a transition will take place here in Sweden from the present rules how to dimension buildings in to the common rules with have been developed in Europe, the Eurocodes. Eurocode is the term for a collection standard that contains calculation rules in how to dimension constructions and buildings. They are developed by the European standardize committee.The purpose with this examination work is to get an insight of what changes this will contribute to, and how it will affect the dimensioning. Are there going to be any differences in the dimension you finally chose?To investigate these possible differences two constructions will be calculated first in the present Swedish rules, and then in the coming eurocodes.One of these two constructions will be build completely in steel, while the other will be build completely in concrete.

Coaching har blivit mycket av ett slagord inom företagsvärlden och olika konsultfirmor. Men vad innebär det konkret för individer och organisationer? Denna studie kommer att behandla coaching utförd av en ledare. Därav kommer både ett öppet och modernt ledarskap som coaching kräver behandlas, samt huvudämnet coaching.Bakgrunden till studien är främst att allt för många ledare idag fortfarande rekryteras med auktoritär ledarskapsstil som inte prioriterar utveckling av de anställda, samt att coaching som definition ibland misstolkas. Så syftet är att behandla dessa frågor och diskutera kring frågeställningarna: Vad är coaching? Vilken betydelse har coaching? Metoden som tillämpas i denna uppsats är en kvalitativ studie med fyra representanter från Brynäs IF hockey A-lag, tränaren Niklas Czarnecki, assisterande tränare Tommy Jonsson, spelarna Ove Molin och Emil Sandin presenterar deras verklighet omkring ledarskap och coaching..

There are intense discussions within the European Union regarding the introduction of a European Public Prosecutor (EPP). The proposed EPP will have jurisdiction in the entire union, and will work under a unified set of rules of procedure. These procedural rules will differ from the Swedish rules of criminal procedure, especially regarding the handling of illegal evidence. The thesis describes the European legal history, especially regarding criminal procedure. The thesis also describes what the purposes and principals are in Swedish criminal procedural law, and the purposes and principals in the proposed European criminal procedural law.

This thesis investigates similarities and disparities between Swedish and Polish Labour Law concerning dismissals due to operational requirements and group redundancies. The study focuses on three important elements where the employers? liberty is legally infringed upon in a procedure of notice. These elements concerns the legal conditions of notice that must be fulfilled, the rules of the procedure and the rules for employment protection that is granted in connection with dismissals due to operational requirement or group redundancies. In the thesis there is a comparative map that outlines the most important rules within the Swedish and Polish legal systems concerning the subject.

This thesis deals with the ethical attitudes of professionals working with Methadone or Subutex assisted rehabilitation, concerning the constructed guidelines and directions from the Swedish National Board of Health and Welfare. The central themes in the thesis are: 1. What do professionals think of the rules concerning admissions to the rehabilitation programme? 2. What do professionals think of the rules/criteria for being excluded from the programme? 3.

AbstractWorking as a lawyer demands not only legal skills, but also ethical ones due to the involvement with humans. The area of ethics is far from as regulated as the area of law is. The reasons for this are both historical ? as the area of ethics is, in comparison with the practice of law, a relatively new area, especially combined with the traditional work of lawyers ? and technical, since ethics is an area that seems difficult to regulate due to its adopting skills. Ethics looks different depending on which work area it addresses; who you ask; and in what situation it shall be enlightened.

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.

Yahtzee is a popular dice game around the world. The complexity makes the game interesting to play and analyze. This report compares the effectiveness of the mathematically optimal strategy with a strategy that can be used for casual play. The rules used are those of the Nordic variant Yatzy, in which a few but important rules are different from the American Yahtzee. To evaluate the everyday strategy 100,000 games was simulated in a java program written specifically for this purpose.

 AbstractHygiene plays an important role in health care to prevent contamination. Their lack of application of the basal hygienrutinera is a major cause for the spread of microorganisms occurs. The purpose of this study is to examine how rules of basic hygiene and clothing followed in the emergency department a quantentative approach involving the observation was to collect data on this activity. The data collection went on for 1 week at the emergency room, where hospital staff including doctors, nurses and assistant nurses was observed. The study showed that staff at the emergency department did not fully comply to the rules for basic hygiene routines.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

AbstractManagement is a field that started getting attention in the beginning of the 20th century by Frederick Taylor. His publication is called the Principles of Scientific Management and is based on the principles of using scientific methods to find the best way of conducting each operation within a production facility. Many of Taylor?s principles may appear obsolete today but the matter of an effective material flow is still highly current. Efficiency is the relationship between the input into an operation and its result.

The reason behind this essay has been to study if previous research is relevant for Jehovah?s Witnesses in Sweden and see if secularization has affected the organization or not. The empirical material is made from two qualitative group- interviews and open observations during two meetings in the Kingdom Hall. These studies were performed in Oskarshamn and Mönsterås during the month of February. The reason that these studies have been limited to Oskarshamn and Mönsterås is mainly because they were the only ones willing to do an interview.  According to previous research by James A.

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention.Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law.