Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Background: With the increased globalization food prices went down for a while, only to skyrocket to new levels. Prices of organic food, which already were more expensive than conventional, are now even more expensive. The current financial crisis results in reduced consumption which creates a threat to the smaller grocery stores. Globalization and the increased competition have had a negative impact on the environment but at the same time the desire to solve these issues has increased appreciably. The environmental aspect has been given higher priority by the individual, which led to a wider range of organic products and dramatically increased the number of stores selling organic products, leading to a greater competition among the stores selling organic food.  Problem definition: What factors are important for organic retail business long term survival?Purpose: Trough case studies analyze and evaluate the organic niche retail companies? strategies of marketing.Methods: This study is based on both qualitative and quantitative research methods.

The purpose of this of this essay is to explore the construction of a conservatory that is livable allyear around. When you build a conservatory there are several factors that need to be regardedthat usually are of no importance when you build a regular conservatory. The glassed facadeneeds to have a very good U-value and all the parts of the facade need to be isolated and theconstruction needs to prevent thermal bridges.In this essay we will start by looking at the shape of the conservatory. Due to the façade consistsof glass the conservatory will need to have a good ratio between the area and the façade so thatthe heat losses will be at a minimum. However, due to the fact that one of the sides of the façadeis connected to the warm house, you quickly realize that the shape of the conservatory is of noimportance.There are two common ways to build a foundation for a conservatory, a molded concretefoundation and isolated wooden beams.

This study investigates and describes the phenomenon of ?technical tourism?, in the case ofwind power plants in Sweden. The main purpose of the study is a greater understanding ofa field which to date has remained largely uncharted.Technical tourism is a type of visits to a production site, where the technical aspect ofthe production is the main focal point for the visitor. The definition of technical tourism isbased on concepts within ?Industrial tourism?.

When single-family lots are valued for development of new residential areas,the valuation is influenced by several factors. The valuation is a matter ofdefinition that varies according to its interpreter. Previous research conductedin other countries, has identified a number of value-influencing factors. Thesefactors are the basis for this study.The study's purpose is to highlight the value-influencing factors thatcustomers value and are looking for in the choice of single-family lots. Thestudy also seeks to determine if there is an unknown difference between howprofessionals and clients value single-family lots.The study showed that the value factors considered important for customersand also professionals are consistent and applicable with the factors reportedfrom previous research.

Handling product returns has become a critical activity for organizations as the volume of gods flowing back through the supply chain rapidly increases. Few research studies have published specific empirical data concerning the reverse logistics practices of companies. Information technology and information support has long been recognized as a competitive weapon ? capable of enhancing company performance and achieving efficient reverse logistics. Reverse logistics is very unlike the forward, as it is more reactive and also has less visibility.

Swedish law is very keen on the fact that every person should be treated equal when facing the legal system. When it comes to cases concerning children, social workers and judges are expected to strictly obey the rules of the law but at the same time make individual judgements based on the best interest of the child, something that requires a great deal of empathy and knowledge. Is it possible to live up to the maxim about equality and to simultaneously see the individual needs? With so many different parties and angles in the case, how does one manage to make a solid appraisal of the situation that truly serves the best interest of the child?The purpose of this study was to examine the capability within the social services with focus on objectivity. More specifically it's aim was to find out how the social workers and judges see their capability of being objective in the investigations concerning children.

There are plenty of exciting changes being developed in Tre Högar´s Park, which is located in the district of Linero, eastern Lund. A project group representing Linero If, Lugi Tennis and Linero/Östra Torn Health centre, has been created and is responsible for managing a development project of the Park. Their main focus is to create sports, exercise, health-promotion, health-care, recreation and rehabilitation facilities. They view the park area as having great potential and will transform it into a purpose built park for Health and Exercise. There are various authorities involved with and engaged in the scheme; aside from the project group, the municipality of Lund, The sport association of the handicapped and local schools are being consulted.

Abstract The IT- business is a fast growing business trade. This expansive line of business continuously demands flexibility both economically and legally. It is, today, of great importance to have knowledge about your own trade especially when it comes to new agreements. Laws and regulations are seldom flexible and adaptable tools, this is due to the fact it takes time to create new laws and, above all, it takes time to create laws with the right effect. This is where standard agreements enter the scene.

The purpose of this thesis is to identify and define Key Perfomance Indicators (KPIs) and value adding services which are used to describe the quality of Forias logistics services from different aspects. The KPIs should be attractive to both Foria and their customers, with the aim to strengthen the interaction between both parties.The basis for this work is a research in which a literature review and a survey of the market for Swedish logistic service providers were carried out. An analysis of the present situation of Foria was carried out, where a number of people in the company were interviewed. These elements were used together with definitions of KPIs to perform the analysis of the work.The result of the work is ten KPIs that have been created and developed for Foria and which are considered to be attractive to both Foria and the selected customers. The KPIs are: · ECO-driving (binary) ? the company has ECO-driving-educated drivers· ECO-driving (comparison figure) ? all drivers individual driving and its resulting exhaust emissions are compared· The environmental impact ? a total of exhaust emissions from all vehicles belonging to a single business, measured in tonne-kilometres· Complete order ? portion of fields with accurate information (in an order), with the possibility of error categorization· Delivery reliability ? time difference between expected and actual delivery, average for all orders· On-time ? the number of days and hours of difference between the expected and the actual time, for all activities of the order· On-time (activity) ? the number of hours and minutes of difference between the expected and the actual time, for each individual activity of the order· Divergence ? a categorization of all causes of divergence and its responsible department· Level of integration ? the level of cooperation between the logistic service provider and the customer· Customer satisfaction ? how well an order will meet the expectations of the customer The KPIs are described in detail with definitions, how they can be used and what is required to implement them in the service process of Foria.

Rapid development in the realms of electronic publishing has had a profound impact on information services in general and the academic library in particular. Since mid 1990´s an increasingly number of scholarly journals and other information resources have been made available electronically. Electronic books are the newest electronic service in the hybrid library and can be seen as the third wave in the digital library. Although electronic books have for a long time existed as electronic texts such as digitalized classics or other texts in the public domain, it is not until recently that e-books have been distributed and packaged in a commercial form. As more e-book models are being developed, libraries are being forced to take e-books into consideration when planning their information services.The aim of this master thesis is to describe the first stage of implementation of the new electronic media, the electronic book or e-book, in Swedish academic libraries.

Och nu blir det reklamfilm - En kvalitativ innehållsanalys av de sju svenska politiska reklamfilmerna inför EU-valet 2009Seminar date: 2010-01-14Department: Media- and Communication scienceReport category: Degree project undergraduate levelAuthors: Johan Heikensten and Elin LarssonAdvisor: Kristoffer HoltPurpose: When TV4 for the first time offered advertising time to the Swedish political parties for the upcoming election of the European Parliament in 2009, a huge debate broke loose in the media. Regardless of opinions on the matter, we find it safe to say that political television commercials will have a great influence on future election campaigns in Sweden. Hence, we find it of great interest and importance to examine these seven commercials in order to look for tendencies, strategies and trends within the material. Theories: The theory chapter includes Communication, Political communication, Videostyle, Commercial strategies, Rhetoric and Semiotics. Methodology: The survey is based upon two qualitative analyses, a rhetorical analysis and a semiotic analysis.

Most of today?s concrete structures that are built on site are mainly constructed in a traditional fashion with a lot of artisanal operations. One step towards industrializing the in-situ construction of concrete is to use prefabricated reinforcement. Through this method there can be a lot of savings when each bar doesn?t have to be placed and fixed separately on site.

Section 25-27, i.e. the rights of priority of the Employment Protection Act, is a form of post-employment protection which exists to support those employed on a part-time basis and former employees. When a vacancy arises an employer should first and foremost offer part-time employees employment at a higher level of occupation or offer employment to former employees. The various types of employment contracts, other than those valid for an indefinite term, have increased during the last decades on the Swedish labour market. Labour hire has become more common and therefore we find it interesting to investigate how the rights of priority apply.The purpose of this thesis is to describe and analyze the law with regards to labour hire when people with rights of priority are available.

Abstract This paper discusses protectionism of intellectual property rights in general and the conflict between large pharmaceutical companies? rights to patent and developing countries? rights to cheap generic preparation in particular. The essay focuses above all on HIV/AIDS medicine. The description tries to give an image of the different interests that collide and why they collide. The different actors are above all the pharmaceutical branch, including researchers, inventors and salesmen with their economic interest of revenue, and the population of the development countries and their pressed situation considering the great need of medicine.