Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Energy supply in Sweden year 2011 amounted to 577 TWh. The final energy consumption for industrial, residential and service was 379 TWh. Sweden has energy policy goals to reduce energy use in buildings. One of these goals is to reduce the energy use by 20 % in 2020 compared to the year 1995. An important step to achieve this goal is to target energy efficiency measures in existing buildings.

This master thesis is about amateur writing. To understand the writers needs and wishes about writing and access to information I have researched writing in a writing group. To answer my questions I have studied research literature and interviewed six of the members of the writing group. I also participated in their meetings for two years. The result of this study shows that writing had a therapeutic function for all of them in a period of their lives.

This study is about organizing major sporting events. Sporting events? numerous positive outcomes for the hosting region has resulted in a growing number and size of sporting events globally. The aim of this study was therefore to provide further knowledge about how organizations in major sport events practically and strategically operate and how processes related to organization and leadership can contribute to the success of the event. The study focuses the context of a Swedish national multi-sport event hosted and held by three different cities, three different years.

Theoretically, when an organization grows large it has to formalize its structure and exercise control by more regulations. The negative side effect might in turn be demotivated employees (machine bureaucracy). However, practice seems to contradict theory. Therefore, we decided to investigate how a large company, in this case Microsoft, succeeds in creating motivation despite some machine bureaucratic tendencies. The essential findings are that the employees feel motivated by the fact that they are allowed freedom with responsibility.

The future climate of Sweden is expected to become warmer in the future. This would be beneficial for vineyards and may lead to a greater area being allocated for wine production. The environmental impact concerning eutrophication from Swedish vineyards has not been evaluated before. In this study nutrient balances are constructed for four Swedish vineyards with the goal to estimate the out and in flows of nutrient in the systems for the year 2010. Interviews with focus on farming practices undertaken during the year are conducted with the farmers.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

This Master's thesis concerns the professional knowledge of the librarian. The image of this knowledge is regarded as constructed in a social context, which is why the discourse analytic approach is selected as method. The empirical material consists of two texts concerning the education of librarians. A theory of knowledge, emanating from Aristotle, is applied to the results to find examples of the forms of knowledge that are excluded from the discourse. A number of themes, or ways, in which it is possible to discuss the phenomenon of the librarian's knowledge, are identified in the texts.

In electricity markets evolving towards liberalisation and internationalisation, green certificates are seen as an important tool to promote production of renewable energy. In a green certificate market producers sell certificates received per unit of electricity generated from renewable energy. Trade in renewability is thereby decoupled from the the physical electricity trade. Tradable green certificates in combination with renewables obligation are implemented or planned in several EU member states. Integration at EU leveland the creation of a common certificate market seem like a possible next step.

ABB and Prevas have initiated a collaboration to sell a system to optimize steel industry furnaces, called FOCS. The purpose of this thesis is to investigate possibilities for integrating Prevas FOCS and ABB 800xA.The result of the investigation is used for an implementation of a prototype of the integrated system. The study shows a general method that can be used when implementing two software systems. The prototype of the integrated systems is made with usability principles in mind. This is a very important aspect in order to create a good working environment for the operators of a steel plant.

In the profession of architects there is an element called architectural competitions, where several architects compete in submitting the best solution for a certain task. In this master?s thesis I am studying the competitor?s perspective of an international architectural competition, while at the same time gaining experiences for my future career as a landscape architect. The aim of this thesis is to through an introspection of my own process examine a competitors view of the international architectural competition and how to approach the difficulties concerning international competitions. Through that I hope obtain experience about the international competition as part of the profession of landscape architects and other involved professions. To examine a competitor?s reflection of an international competition, I entered and competed in LE:NOTRE Student Competition, a competition for students where the task was to develop 25 kilometers of complex urban periphery along a chain of natural and artificial lakes in Bucharest, Romania.

The purpose of this master thesis was to explore and develop prototypes for visualization of trade statistics in a market surveilance application. In such an anapplication a large amount of information is processed. This information is then summarized and presented to the market surveillance staff. The practical part of this thesis was done at Scila AB in Stockholm. Three prototypes were developed based on modern visualization methods.

Gross motor skills among Swedish pupils. An overview of functional motor abilities among Swedish children and adolescents.IntroductionPhysical Education (PE) teachers in Sweden have noticed that pupils are getting worse in their ability to manage gross motor skills and in their aerobic practice. The gross motor skills and coordinative skills are the solid ground for sports and other health activities. If not developing their gross motor skill children tends to avoid taking part in games and sports. The benefits of sports and outdoor activities such as social and health benefits can therefore be missed.

Syftet med denna uppsats är att undersöka hur olika aspekter av arbetslivet påverkar individen. Vår utgångspunkt i denna uppsats är att vi ställer oss kritiska till arbeten med högt självbestämmande som blir allt mer vanligt. Till vår hjälp har vi en mängd tidigare forskning samt kritisk teori och Foucaults teori om makt och övervakning som guidar oss i genom forskningsprocessen. Urvalet är baserat på tidigare statistik framtaget av ESS, som består av ett samarbete mellan 24 europeiska länder. Uppsatsen testar hur olika aspekter av arbetslivet påverkar gränsdragningen mellan arbete och fritid.

During this master thesis, wear and friction properties for the high-temperature alloy Kanthal APMT were studied. The results were also compared to 253MA. The initial tests showed, among other things, that the surface fineness of the muffle tubes matters in real applications like conveyor belts. A 253MA-sample wear-tested against a 253MA-tube showed lowest wear at 900°C while a pre-oxidized APMT-sample wear-tested against a APMT-tube had the lowest mean value of the friction force at 1100°C, compared to all other tests..