Recently, the IASB and the FASB initiated a joint project to determine which companies that could be defined as investment entities and thus subject to an exception from IFRS 10 Consolidated Financial Statements. The first draft, ED/2011/4 Investment Entities, was published in 2011 and included six criteria that a company must meet in order to be classified as an investment entity. Based on academic theory, the fact that the IASB and the FASB published a joint proposal is interesting for several reasons. Traditional accounting theory tends to distinguish between two different approaches in standard setting: principles- and rules-based. The IASB is considered to have a principles-based approach, while the FASB is considered to have a rules-based approach.

Today equal representation between the genders in parliament is something to be desired. One way to reach the goal of equal representation is by using quotas. The purpose of the study is to research the lack of equality in elected institutions by using a perspective on qoutas.  The study also seeks to find answers to if using quotas is a good method according to gender studies. A text analysis is being used to find reasonable solutions to the study´s presented complivations.  By analyzing different texts about quotas some of the more common arguments in the discussion about using quotas in parliaments were highlighted. Some of the more frequent arguments to implement quotas are that it would be more just but also that women and men may have different interests, experiences and therefore equal representation would be a question of resources.

Syftet med rapporten är att utvärdera och jämföra två standarder, AATCC Test method 198-2011: Horizontal Wicking of Textiles och AATCC Test method 197-2011: Vertical Wicking of Textiles. Standarderna publicerades år 2011 av American Association of Textile Chemists and Colorists. Standarderna mäter wicking, det vill säga, med vilken hastighet som vätska transporteras genom textil, med en horisontell och en vertikal testmetod. Hastigheten anges i olika enheter beroende på standard, enheten för AATCC Test method 197-2011: Vertical Wicking of Textiles är mm/s och AATCC Test method 198-2011: Horizontal Wicking of Textiles anges i mm2/s. Skillnaden i enhet och mätmetod innebär att standarderna inte kan jämföras rakt av genom resultat och mätvärden mellan de båda standarderna.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.

The costs of logging and of transportation with truck are dominating the total cost of wood delivered at industry. To support the profitability for the members' forestry the processing and handling with the timber has to be as efficient as possible. Increased length of pulpwood in thinning is one conduct that can result in higher productivity and/or lower costs. The study is scaled as a system analysis with the aim to exemplify the differences between working with 3- and 4-meter as standard length of pulpwood, related to biological aspects, timber receipts, cost of logging and cost of transportation with truck. Important aspects are if the change is technically and biologically feasible and economically profitable.

The aim of this essay is to examine how people living in the Swedish countryside looked upon changes in the interiors through modernization in 1850-90. For the first time, there was an abundance of objects available in stores in the countryside that the majority of the population had money buy. Many novelties were introduced in the interior decoration of ordinary peoples´ homes. This study focuses on the introduction and use of wallpaper and is based on a questionnaire about wallpaper sent from the Nordiska museet, National museum of Culture history in Sweden, to people all over Sweden in 1948. 148 people responded to the questions about use and attitudes toward wallpaper during the second half of the 19th century.My theoretical perspective is cultural diffusion, the spread of cultural items, more specific the diffusion of innovations from larger to smaller places, often influenced by social elites, hierarchical diffusion, and between individuals, contagious diffusion.The analytical perspective used for the analysis is based on the concepts of basic and variable modernity, initiated by the historian Sven-Eric Liedman.

Is the Swedish author Stig Dagerman an existentialist? This work takes a close look at Dagerman?s novel Island of the Doomed to see if it is possible to consider it an expression of existentialist thinking and to see if it interacts with any specific existentialist tradition. Dagerman?s novel was compared with select works of five existentialist thinkers ? Søren Kierkegaard, Martin Heidegger, Jean-Paul Sartre, Albert Camus and Karl Jaspers, all read in the light of the four categories of existentialistic thinking identified by the Swedish scholar Lennart Koskinen. All the four categories appeared to be central themes within the novel and a few subcategories were identified.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database. Although Ruby on Rails was completely new to me, I decided to use this framework instead of PHP, which I already have a good knowledge of, because of the benefits Ruby on Rails provide.

Dag Wellander: Meaning ? memory: oblivion. A reading of Birgitta Trotzig?s The mud kings daughter. Master of Arts paper.

My essay is about me and my colleagues who have come to realize that maybe we are stuck in old habits when it comes to preschool indoor environment from a gender perspective. The insight has enabled us now face the challenge of how to deal with and move forward with gender issues and the indoor environment. The reviews between us educators differ greatly, making it difficult start of a process of change, or development, of previous work in the preschool. The difficulties of working with gender in preschool is that we do not know how teachers influence or shape the children. We educators controls many times the children, both consciously and unconsciously and sometimes benevolence tend to instead become a takeover.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Many invasive species propose a big threat against the native fauna in the area that they colonise. Today the raccoon dog (Nyctereutes procyonoides) is speeding from Finland over the border in to northern Sweden. A project to stop the spread and eliminate the individuals that already have established was initiated in the autumn of 2008. To investigate areas that might be interesting for raccoon dogs and to confirm sightings, cameras with auto triggering mechanisms are used. To get the raccoon dog in front of the camera some kind of lure is used. In this study three kinds of different lures was tested against each other?s.

Holmen Skog is currently using a GPS-program called TraktInfo, originally developed within the company. They are now planning to switch to a new GPSprogram or allowing the contractors to buy other programs available from the logging equipment manufacturers. To be able to offer this flexibility, Holmen Skog needs to obtain information about the features offered by the different manufacturers in their specific programs, and also when the manufacturers are planning to start selling programs adapted to the new standard called StanFord2010. According to the study, the manufacturers are hesitant to StanFord2010 and there has also been a lack of clear signals from the customers and clients about what kind of different new features to include in the programs. The feature most frequently used by forest machine operators today is the option to keep record of the harvester?s path by creating a ?log plot?. This feature was not used to its full potential however, since only one out of eight of the forwarders included in the study had computers that were compatible with the harvester?s computer.

In a condominium with two-apartment buildings, lies an area, formerly used as a playground, nowadays wasted and abandoned. The owner wanted to embellish the place and get a new use for it, preferably as a gathering- and feast-place. The work is described with focus on the construction with describing pictures and sketches. The production of the sketches is not reported more than that they are attached at the end of the paper. The practical work is done and documented.