EU-kommissionen har satt upp som mål att få ett unisont redovisningsspråk för alla företag i Europa. Därför har kommissionen antagit de regler och standarder som den London baserade organisationen International Accounting Standards Board arbetat fram.Studien syftar till att undersöka och utvärdera hur ett antal slumpvis utvalda bolag, som i huvudsak agerar i fastighetsbranschen, efterlever IFRS regelverk IAS 40 gällande förvaltningsfastigheter.Vi har i vårt arbete använt oss av en kvantitativ metod. Underlaget för empirin är hämtat från årsredovisningar från 2009 och är insamlade från företagens egna hemsidor som vi har navigerat oss fram till via Nasdaq OMX Nordic. Dessa har vi granskat och resultatet har redovisats i tabellform.Resultaten visar att det fortfarande finns mycket att arbeta med när det gäller efterlevnad av standarderna. Den största skillnaden fanns hos de Danska företagen när det gäller att lämna vissa upplysningar och kan vara värd att följa upp i en framtida studie.

Syftet med föreliggande studie är att utifrån fotbollsdomares redogörelser beskriva interaktionen som sker inom ett domarteam. Urvalet bestod av tre fotbollsdomare och fem assisterande fotbollsdomare i två stycken Division 2-serier, herrar i Sverige, 2010. Det har sedan tidigare saknats teoretisk kunskap om fotbollsdomarnas interaktion. Denna studie vill därför uppmärksamma allmänheten om ett möjligt svar angående hur den verkar inom ett domarteam. Studiens datainsamling genomfördes via en kvalitativ forskningsmetod med hjälp av tre fokusgruppsintervjuer.

Title: Management control of facility efficiency in municipalities - A case study of Halmstad municipalityLevel: BachelorSeminar date: 2012-05-31Authors: Markus Nilsson & Sara MattssonAdvisor: Sven-Ola CarlssonKey words: Control management in municipality, facility efficiency, management by objectives, internal rents and incentivesBackground: The public sector owns and manages a large property portfolio and in the municipalities, the properties are always a big cost item. Because of the outside world changes and the public interest, the properties should be used as efficiently as possible.Purpose: The purpose of this paper is to describe how control management of facilities looks like a municipality. The paper also seeks to explain how employees work to make the facilities more efficient in a municipality.Methodology: The authors use a qualitative method with open interviews.Theoretical perspectives: The choice of theory was made with the field of management control and facility efficiency in mind. The theory therefore includes management by objectives, internal rents and reward systems, motivation and communication within organizations.Empirical foundation: The organization has undergone a reorganization 2010/2011. There are no clear incentives to reduce facility costs.

My curiosity concerning what pupils read and write during leisure time led me to gather information using a quantative method. The study's aim is to investigate which reading and writing habits they have during their time outside school. A comparison was done of pupils at school year level 3 and level 4 in two different schools with the intention of investigating the influence of social background on reading and writing habits. 137 pupils filled in survey forms and thereafter the MYSTAT statistic program was used to process the information. The results point towards that the pupils read story books both more often and for a longer time than any other type of literature and that they read them often or very seldom.

The report examines the factors which may be a contributing cause to the problems that are present when ferritic stainless steel are eddy current tested in a warm condition. The work is carried out at Fagersta Stainless AB in Fagersta which manufactures stainless steel wire. In the rolling mill there is an eddy current equipment for detection of surface defects on the wire. The ferritic stainless steels cause a noise when testing and this noise complicates the detection of defects.Because of this, a study was made of how the noise related to factors such as steel grade, temperature, size and velocity. By observing the signal and with the possibilities to change the equipment settings the capability to let a signal filter reduce the noise level were evaluated.

Fotboll är idag världens största sport, den utspelar sig på jordens alla hörn, från arenor med kapacitet på över hundratusen besökare till division 6 Östra Götaland. Den speglar på många sätt samhället och dess många sociala skeenden. Detta innebär att den sociala kulturen och de identitetsskapande processer som omger sporten är minst lika intressant att se närmare på, precis som med resten av samhället. Denna antologi handlar om hur fotboll och identitet kan kopplas samman i allt från läktarkultur till konsumtion. Roberts ?Mann kan väll ha vikka skor som helst?, beskriver i den första delen om hur varumärkesföretagen idag marknadsför identitet i samband med sina produkter.

Fotboll är idag världens största sport, den utspelar sig på jordens alla hörn, från arenor med kapacitet på över hundratusen besökare till division 6 Östra Götaland. Den speglar på många sätt samhället och dess många sociala skeenden. Detta innebär att den sociala kulturen och de identitetsskapande processer som omger sporten är minst lika intressant att se närmare på, precis som med resten av samhället. Denna antologi handlar om hur fotboll och identitet kan kopplas samman i allt från läktarkultur till konsumtion. Roberts ?Mann kan väll ha vikka skor som helst?, beskriver i den första delen om hur varumärkesföretagen idag marknadsför identitet i samband med sina produkter.

Syftet med studien var att studera lagsammanhållning, prestation och motivationsklimat i lagsporterna innebandy och ishockey för att jämföra eventuella skillnader. I enkätstudien medverkade totalt 106 deltagare varav 50 ishockeyspelare ( n = 50) och 56 innebandyspelare ( n =56). De var spelare från sju lag varav fyra ishockeylag ( n =4) och tre innebandylag Spelarna var i åldrarna 16 år till 32 år (M = 20.58, Sd = 3.60). Lagen var i division 1, 2, 3 eller 4-elit. Lagsammanhållning mättes med: Group Enviroment Questionarie, motivationsklimat med: The Perceived Motivational Climate in Sport Questionarie-3 och prestation med:Vragenlijst Evaluatie Sport Psychologische Begeleiding.

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.

This master thesis covers the seasonal planning of a small scale hydropower system. The system in this study is owned and operated by Mälarenergi Vattenkraft AB. The total system consists of 4 different main rivers with 24 hydropower stations and several dams. The total installed power in the system is 43.75 MW. Most of the hydropower stations are regarded as small scale hydropower stations and thus entitled to green certificates.In this report the issue of planning is formulated as an optimization problem.

In Sweden whenever trains or maintenance workers want access to the railway system, their requests of usage and movements are being supervised, granted and handled by train dispatchers. The profession holds a key role in making the complex railway system work in terms of efficiency, safety and delivering on-time arrivals. This master thesis, delegated by the Swedish Transport Administration, has been carried out at the Division of Human Computer Interaction at Uppsala University and at the train traffic control center in Gävle. The aim has been to map what information the train dispatchers use in order to make safety-related decisions concerning their working goals. And further to describe and analyze how the train dispatchers, visavi their tools and systems in the work domain, gather necessary information.The result indicates a complex, diverse and spread out setting of different programs, procedures and tools that make satisfactory fulfilment of efficiency, safety and punctuality in relation to the time table hard.

AbstractTitle: Network communication for equal opportunities (Nätverkskommunikation för jämställdhet)Number of pages: 47 (54 with enclosures)Author: Hillevi GoodTutor: Ylva EkströmCourse: Media and Communication Studies DPeriod: Spring Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The aim of this essay is to study the possibilities to bring about change by the means of communication in two networks, focusing on the implementation of the Swedish Equal Opportunities Act.Material and method: The study draws on data collected in an electronic survey among representatives of two networks consisting of representatives from trade unions and employer?s associations. The material is analyzed using descriptive tools, cross tables and correlation matrices in which general characteristics as well as individual understandings of the network communication are presented and discussed.Main results: The general results indicate that the network communication serves important purposes, such as providing support and motivation for the members and changing attitudes towards equal opportunities. The analysis suggests that the network members have good communicative possibilities to serve as agents of change within their organisations. Moreover, there is an observed relation between, on the one hand, organizational context and, on the other hand, the network members? own communicational behaviour and their experienced possibility to influence their organizations.Keywords: network communication, diffusion of innovations, behaviour change, Equal Opportunities Act.

Silviculture in young stands in Sweden is below the mark concerning what has to be done in the forest, and it is time to solve the problem. The problem will not be solved only by the private forest owners, professional help is needed. Skogsägarna Mellanskog is one of four forest unions in Sweden who wants to play a role and take responsibility for forestry in the middle of Sweden. This academic essay is based on a market survey sent to 350 forest owners in the Örebro district. 186 of them answered the questions, giving a response frequence of 53 percentage. The purpose of the essay is to find the determining factors which will make a forest owner to find a collaborator when planning and carrying out the silviculture measures in young stands. The result of the survey shows that the forest owners are anxious about the price and the costs. The costs have a severe effect if the silviculture measures in young stands will be carried out or not.

The purpose of the study was to increase the understanding of, and extend the knowledge about realization of mediations and its consequences on family law divisions and family centres. Within this area, organisational, methodical, relational and social preventative aspects of mediations were illustrated. This scope was judged to be of major importance, as recent studies show that children often suffer psychologically due to parents? lack of cooperation. Mediations are considered as a way of getting parents to agree.

AbstractTitle: From old rightwing-ghost to the new labour party ? The new conservatives political communication during the Swedish election 2006Authors: Pontus CarestenAim: The aim of the essay is to study how the conservative party communicated during the election campaign in 2006. I wish to find out how political parties work in todays society and how the communication has changed over time. To get relevant results I will also see how the theories and empirics interact. The purpose is further to illustrate the new conservatives? campaign work from a senders point of view.Method/Material: I have chosen a qualitative method which consists of three interviews with relevant key persons.