Syftet med denna studie är att åskådliggöra och analysera de konsekvenser som IAS 41 medför. Vi avser att uppfylla studiens syfte genom att svara på följande forskningsfråga: Vilka fördelar och nackdelar uppkommer i svensk redovisning då IAS 41 implementeras? För att genomföra studien på ett vetenskapligt sätt har en induktiv/kvalitativ ansats använts. Det empiriska materialet baseras på intervjuer med respondenter från närinslivet, normsättare och revisorer. Den generella uppfattningen hos respondenterna är att det inte är förknippat med några större svårigheter att värdera de biologiska tillgångarna till verkligt värde.

AbstractThis thesis was conducted by Jenny Jansson and Maria Madsen, students at the Faculty ofTechnology and Science and the Innovation and Design Engineer programme at KarlstadUniversity, during the spring 2008. The thesis covers 22,5hp for each student. AnnaHolmquist and Chandra Ahlsell at the company FOLKFORM were the ones who requestedthe theis, their company are located at Stora Skuggan in Stockholm. Tutor for this thesis wasLennar Wihk and the examiner was Monika Jakobsson of Karlstad University.The given assignment came from FOLKFORM and the aim for the thesis was to create afurther development of two already existing lamps from an earlier collection at FOLKFORM,?Jaipur? and ?Modern Times?.

Syftet med detta examensarbete var att undersöka vår litterära kompetens genom att studera ett litterärt verk. I vår forskning har vi studerat vår egen litterära kompetens genom att läsa och analysera Alice i Underlandet av Lewis Carroll med hjälp av en tematisk textanalys med temadefinitionen av Romberg (1987). Sedan har vi jämfört vår analys med olika litteraturforskares analyser av samma verk. I jämförelsen har vi valt att använda oss av en teoretisk modell om litterär kompetens av Torell (2002) för att kunna urskilja hur vi läser litteratur och vilka kompetenser ur Torells modell som vi besitter. Vad vi kom fram till i forskningen var att vi bland annat frekvent använder oss av subjektiva och erfarenhetsbundna tolkningar när vi analyserar och ofta brister i kompetenser som innebär ett bredare förhållningssätt till mönster och strukturer.

Written declarations in the European Parliament have not been given muchattention in the field of political science. The scope of this Master's thesis is toexamine whether symbolic politics are present in written declarations and howthis may show. In this study, the aspects of symbolic politics of writtendeclarations of the sixth parliamentary term are examined using a taxonomy foridentifying symbolic politics developed by Peter Santesson-Wilson. Thetaxonomy is applied on 15 written declarations, all adopted by the EuropeanParliament, dealing with a variety of EU-related issues, ranging from July 2004 toJuly 2008.The main findings of the study show that symbolic politics is a presentphenomenon in nearly all written declarations (13 out of 15 cases) subject to thisstudy.In the final chapter of this study inter alia symbolic politics as a deliberateaction is discussed in the view of written declarations. Irrespective of this, onecould say that symbolic politics are institutionalised in the European Parliament,at least when it comes to written declarations..

This report describes how we, with support from SYSteam Datakonsult AB Värnamobuilds a dynamic website for a fictional company. The purpose of this work is to tietogether our studies with the businesses in the region, and expand our knowledge.Together with Peter Bäckrud from SYSteam we worked out the goals to achieve thispurpose. The goals are to create a polished intranet to a company with the webpagepublishing tool EPIserverThis report begins with describing the goals and visions that were set up. Then follows athorough theoretical background that describes the areas we have touched, to give thereader an idea about the work. The report then moves into the creation phase that talksabout the problem that occurred during development.The creation phase is split up into two parts where the first part gives a good descriptionabout how we designed a usability friendly website that would fulfill the goals we had setup.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

Färskvatten förutspås i framtiden ? till följd av dess ökande knapphet ? ge upphov till många konflikter. Då vatten är en oersättlig resurs för såväl stat som individ är samarbete dock det vanligaste utfallet av knappheten idag. Denna studie ämnar undersöka det ovanligare utfallet (konflikt) och besvara frågeställningen: »varför har inte stabila avtal som reglerar hur vissa internationella vattendrag får nyttjas kommit till stånd?».

AbstractTitle: Relevant factors that affect three small and midsize enterprises during an ERP-system implementationAuthors: Fredrik Dreimanis and Thomas JylhäTutor: Peter EkmanKeywords: ERP, implementation, SMEProblem: Which factors has relevance for small and midsize enterprises during an ERP-system implementation?Purpose: The purpose with this essay is to describe and analyze what distinguishes an implementation for small and midsize enterprises.Methodology:The authors have answered the problem with help of theories and articles within the subject of IT and economics and five interviews with companies in different areas of business.Theoretical framework:The most difficult part with adapting a new ERP- system is the implementation phase. (Muscatello et al. 2003) The reason is that the standardization and changing of business processes is a common occurrence during an implementation. (Gattiker and Goodhue.

Gyms are populated by more and more people and there is an increased interest in wellness and health. However, there is a downside to the culture that people choose to step into. Exercise can go too far and take unhealthy directions. The purpose of this study is to examine how norms are created in the gym culture and how unhealthy behaviour is reproduced inside the walls of the gym. We have also done research about how a local gym identifies and handles deviant behaviour such as the use of doping and eating disorders.

Företagandet har blivit alltmer utsatt för konkurrens och mer komplext med tanke på den ökande internationaliseringen och ett ökat intresse för aktiehandel och investeringar i företag. Den externa redovisningen har blivit viktigare för företagen till följd av detta och sammanställandet av årsredovisningen riktar sig nu i större utsträckning till aktiemarknadens krav. När Sverige skulle gå med i EU uppstod ett behov av att anpassa den svenska årsredovisningslagen till EG:s reglering. När den nya årsredovisningslagen skulle träda ikraft hördes många kritiska röster. Den del av årsredovisningen som skulle komma att påverkas mest var notsystemet.

When a crisis hits a company, it is very important that the company communicate with its customers. Communication is important for a company in crisis because this is a way for the company to tell their side of the story and thereby try to get the customers to see things their way. Because mass media reaches a lot of people, it is a simple and fast way for companies in crisis to get their message out to the world. Mass media can be very useful for a company, but it can also be a problem. Mass media and companies in crisis may or may not have the same purpose with the communication.

Abstract: Denna uppsats söker upplevelsen av påtvingad behandling. Den är gjord på ett behandlingshem i Mellansverige som bedriver behandling efter § 12 LVU med särskilda befogenheter i vård av unga. Behandlingshemmet lyder under SIS (Statens institutionsstyrelse). Underlaget består av fem intervjuer med elever som blir behandlade för narkotika- och alkoholmissbruk samt lättare eller grövre kriminalitet. Metoden som använts för att analysera intervjuerna är fenomenologiskt inspirerad som innebär att man söker efter essensen i upplevda erfarenheter.Resultatet visar på sex viktiga teman.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.

Vi har under tio veckor producerat en del av Peter Martinssons film Eve. Vi har stått bakom en stor del av den tekniska biten. Vi har inte deltagit något i idéarbetet och idén bakom filmen, däremot har vi påverkat det visuella resultatet genom att göra stora delar av bakgrundsmaterialet. På så sätt har våra idéer och vår konst fått en stor del i filmen. Genom detta arbete har vi velat utveckla våra kunskaper främst i programmet AliasWavefront Maya, men även rent estetiskt.

Organizational democracy has been a popular research area in recent decades but the implementation in real organizations is slow (Kokkinidis, 2012; Verdorfer, Weber, Unter Rainer & Seyr, 2013). Several researchers (Schön Jansson, 2012; Falkheimer, Heide & Johansson, 2013) argue that communication practitioners have a key role in democratic processes and that because their job role is under constant change there are only a few modern studies regarding the subject. The purpose of this study is to illustrate how communication practitioners in private and public organizations experience their role in the process of internal communication and to what extent they are aware of, and work with internal organizational democracy.The practitioners we interviewed had a strong feeling that they were a support function for the business and the organizational management. As a result of the study it is clear that communication practitioners are very loyal to their employers and to the organization they work for. They are, therefore, not neutral in their professional role and argue that their task is to represent the management's interests.