Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

Transfer pricing has attracted considerable interest among tax authorities in recent years. One of the reasons for this is that various countries have now begun to protect their own tax bases to a greater extent than they did in the past. Sweden has introduced a law on the documentation on the grounds that the tax office to review the pricing of transactions that occur within multinational corporations. The purpose of the law is that companies should apply a transfer pricing that meet arm's length principle, which means that internal pricing reflects market prices. The EU Commission has, together with the EU member states formed a Forum, the EU Joint Transfer Pricing Forum (JTPF), since cross-border trade within groups constitute a threat to the internal market. The Forum has drawn up a code of conduct which includes a model of documentation.

Subclinical mastitis (SCM) is a well-known problem in the dairy sector, where it causes severe economic losses mainly due to reduced milk production. This is a problem not only in the western world but also in developing countries. Surveys from different developing countries have shown a SCM prevalence of 52.4 ? 88.6 % at cow level and 26.7 ? 63.2 % at quarter-level. To combat mastitis is important to optimize the milk production of the cow.

Problem area of this Bachelor thesis is the mental illness of internationally adopted at the age of 16-26. Our study focuses on a compilation of previous results from positivistic researches in the first question formulation. In the second and third question formulations a narrative text analysis, through hermeneutically interpret risk and prevention factors, is carried out for the life of internationally adopted that can lead to mental health/illness and how they apprehend to be adoptees. The purpose is to get a comprehensive understanding at individual, group and society's view of their lives. Further intention is to interpret the material for possible approach angles on further research.

Allanblackia is a genus of trees that grows in the rainforests of West, Central and Eastern Africa. Its big fruits contain seeds very rich in oil which has been used by local communities for cooking and making soaps. The native stands are threatened by overexploitation and the demand for the oil is much greater than the supply. Domestication programs, aiming at introducing the trees to small holder agroforestry systems, have been started for some of the species. The main aim of this study was to investigate the soil requirements of Allanblackia stuhlmannii in terms of chemical and physical parameters, as revealed by the soil conditions in native stands. Another aim was to see if these varied along an altitudinal transect.

This report examines the industrialization of a newly developed household machine on behalf of Technogarden Engineering Resources in Karlstad, Sweden. The report is a part of the final course in the Bachelor Program in Mechanical Engineering at Karlstad University and takes place in spring 2014.An innovator, an investor and a engineering consultant firm have through collaboration developed a new type of gruel machine. The product is in its final stage of construction and is planned to be manufactured in a production located in Sweden, autumn of 2014.To compete against today?s trend in outsourcing manufacturing to low cost countries for better profitability, the industrialization of the gruel machine must be done with a minimum amount of resources in order to become successful, which also describes the problem of this study. Using pre-study material in form of Lean production literature, visiting a successful production site and gathering data from involved engineers a specification was developed which describes what this industrialization must achieve and which requests can be accomplished.

Title: ?Content, Contact, Cash?- En kvalitativ studie om framgångsrik marknadsföring viasociala medierAuthors: Andreas Hadzikostas and Helli ShahidiAssigner: NewsroomCourse: Degree thesis in Bachelor of Media and communication at the faculty ofJournalism and mass communication at University of Gothenburg, SwedenSemester: Spring semester, 2010Tutor: Ingela WadbringPages: 49, including two enclosuresPurpose: To elucidate which factors are significant for successful marketing via the social media.Method: Expert interviews, Informative interviews and content analysisMaterial: Interviews with Lena Carlsson at Kreafon PR agency, Peter Baeza at IHM Business School, Eva and Kalle Bodestig at Mandel, Lena Ekman at Saltå kvarn and Rick Short at Indium Corporation.Main result: This study has resulted in both comprehensive and concrete proposals for how Newsroom should work and market themselves, but mainly their customers via the social media tools such as Facebook and blogs. In order for companies to be successful with their marketing, they ought to build a strong, personal and enduring relationship with their customers by being attentive of their target group. The main purpose of the social media is to encourage individuals to interact and conduct dialogue with the participants rather than focusing entirely on one way communication. Furthermore, in order for a company, regardless of size, to be successful in building a healthy relationship with their costumers, they ought to showcompassion for their feelings and needs, as well as providing them with as much information as possible, via all of the selected social media tools to work with.

The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.

Background and research problem: The former highly inflationary property market is currently undergoing a stagnation process. Investors have been used to annual growth figures in double digits,but now this is no longer considered to be a realistic outlook for future years. According to a report from PriceWaterhouseCoopers and Urban Land Institute, published by Avanza Wealth Management,the three most attractive markets for property investment in Europe are London, Paris and Stockholm. Because of this the authors have focused their investigation on two companies in the London andStockholm. The authors will additionally use an international bank, an estate agent and a consultancy firm for further information, with regards to the property market and risks associated with these typesof investment in particular.

?What is happening with open public space?? and ?Why is it happening now?? are the twooverarching questions in this master thesis. In the essay the concept of ?offentligt rum? (openpublic space) is defined as an exterior place accessible to the general public, such as squares,parks and streets. I have, based on the issues, identified the trends and tendencies of openpublic space in Sweden.The study consists of three sections.

The purpose of the thesis is to describe how environmental compensation is carried through when it comes to exploitation of Natura 2000. The thesis also relates to the three theories of planning synoptic, advocacy and transactive. Three cases of environmental compensation have been studied from three different countries where an exploitation of the Natura 2000 is done. Sweden, Germany and the Netherlands have all been working with environmental impact assessments as a demand to be able to carry through their projects. The projects concern the development of a railway track, an industry and a port which all have been approved by the EU-commission to carry on because of socioeconomic reasons.

The elderly care is an area of great importance to women. Women are more often in need of elderly care; they work with the service and provide a majority of the informal service. Research shows that managers? work-related prerequisites are significantly different between the male dominated technical administration and the female dominated care and educational administration. Studies also show that what the highest managerial organisation gives priority to, often permeate the whole organisation.

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.

During thousands of years, reindeer have adapted to living under harsh conditions with large seasonal variations in climate and forage availability. This adaptation implies that body functions and nourishment needs are strongly bound to the season. In the summer the reindeer has to maximize food intake to build up fat and protein reserves for the winter. More than 200 different plant species are included in the reindeer diet, but since reindeer have an unique ability to use the nourishment in lichen, different lichen species make up a large portion of their winter diet in many areas. Fundamental for reindeer husbandry is access to natural grazing during most of the year.

In Europe poplar plantations has been planted for more than one hundred years. In the first plantation was made in 1940. The interest for poplars has since then shifted over the years and has for long periods been very low but is now slowly increasing again. The main reasons why poplars are becoming more interesting are because of their great production potential. Nevertheless, the knowledge of how to mange poplars in Sweden are very low and very little research has been done concerning management of the species. The objective for this study was to; 1) investigate and document experience and results obtained in practical Swedish forestry, 2) to give a fair picture of the perceived advantages and disadvantages that the poplars has for the forestry, 3) document what the foresters that has experience and those who has no experience of poplar plantations thinks about the potential of poplars.