Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

Syfte: Att undersöka ledares tillvägagångssätt och möjligheter att ta tillvara mångfalden på arbetsplatsen i form av olika kompetenser, samt att se hur mångfaldspolicys på företagen kan utvecklas i framtiden. Problemformulering: Idag råder en ändrad syn på medarbetare. Från att ha setts som utbytbara enheter, ses de idag som ett viktigt konkurrensmedel med olika behov och drivkrafter som kan nyttjas till företagets lönsamhet. Detta ställer krav på ledaren i form av att kunna gå från ett företag där individerna ses som vilken produktionsresurs som helst, till ett företag där man lyfter fram mångfalden av individerna och skapar en insikt om att tillvaratagandet och utvecklandet av dessa kan vara förenligt med goda resultat. Metod: Kvalitativa forskningsintervjuer med platschefer och centrala chefer.

Swedish school children exhibit deteriorating knowledge results in terms of reading comprehension. Previous research shows that a method to increase the level of knowledge is the use of evidence-based learning techniques. Test based learning generates what is commonly referred to as a test effect, which proved to strengthen the relationship between learning and memory, as well as being applicable to various test formats. The purpose of this study was to investigate whether test based learning, in terms of learning english words leads to increased performance in a reading comprehension test, more specifically a cloze test. The study was based on a within-group design and was conducted three times over four weeks.

This essay is about how basic democratic values are formed in preschool. I have focused on children´s abilities to take on responsibility and also, on the importance of relationships in the development of democratic values in preschool.This essay starts in self-perceived dilemmas, based on my own feeling that the children should have more rights and that the preschool often has too many unreflected rules and routines. The dilemma has been reflected on and has been discussed in relation to other theories. I have also reflected on my own behavior as a teacher and to what extent this behavior has influence on the outcome.The relationship between the governing documents and the work in preschool has been reviewed with the conclusion that they are not synchronized with each other.The investigation shows several examples of the meaning of a good working relationship between teacher and child and that children´s own sense of responsibility should be taken seriously and be recognized as a resource.In the discussion with the theories a connection between democracy, relationships and children´s responsibility was detected. The meaning of a good working communication and the teacher?s significance for the development is central and is made visible and problematized.The concluding words show how the approach to democratic and fundamental values must come to a change in preschools, a change that the teacher partly is responsible for.

The aim of this thesis is to examine how salesperson control can be exercised in a retail store environment. A case study has been performed on a Swedish fashion company emphasizing the relationship between the company?s upper level management and their retail store operations in order to describe, analyze and classify the prevailing management control mechanisms. The paper presents an agency theoretical approach to the relationship applying behavior- and outcome based control theory, performance measurement theory and incentives theory in order to give a comprehensive image of the control system. The main finding is that the company?s management control system as applied to the sales force in its retail stores can be categorized as mainly behavior-based despite several explicit outcome-based features..

The purpose of this thesis is to evaluate 7 different search strategies for content-based image retrieval with respect to retrieval effectiveness. The strategies are based on different levels of resolution implemented by the Haar transformation. The result of the study shows an improvement in both mean average precision and mean recall in strategies based on lower levels of resolution..

The purpose of my study is to examine how four preschool teachers go about using the term play in children's early mathematical development. In order to fulfill the purpose of this study, I have the following questions:How the preschool teachers visualize mathematics in children?s play?What reflections have the preschool teachers about the importance of play for children's mathematical learning in preschool?How do the preschool teachers see on their own role in the children's play?In this study, I have conducted a semi-structured qualitative interviews based on the interviews with four preschool teachers from various departments in a preschool. I have also conducted some observations to complete my study. Whereas in my analysis of the researched material, I have used Vygotsky's theory.The survey shows that the preschool teachers are aware of the use of mathematical language and concepts in children?s different activities which were conducted daily in the preschool.

Introduction/Background: Economic evaluations help decision-makers to make informed decisions regarding resource allocation. Information generated from CEA can support evaluations of a new intervention with current praxis. The evaluations also provide information as to whether an intervention is cost-effective, both in economic terms and in health gains. Objective: The aim of this thesis is to investigate the use of economic evaluations in public health, with a focus on CEA. Use of economic evaluations is regarded as both a method for evaluation and as support for informed decisions.

Simulation means running a model of a system with suitable input and observing the corresponding output. Real-time environment simulation is a special kind of simulation used to simulate a control system's environment in real-time. This is done to test the control system before it is used in its real environment. In this project, computer simulation of a certain kind of environments, called track-based systems, is studied and a general model for track-based systems is developed. In this model, track layouts are represented by graphs, which is a flexible and extensible representation and a method for visualizing these layouts is presented.

The purpose of this study was to investigate youth?s experiences of what meaning the nonprofit youth project Husby Marathon had on their social capital and self-identity. In order to answer the purpose a qualitative methodology was used based on interviews with four of the participant youths. Two teories were used, Social capital by Robert D. Putnam and Selfidentity by Anthony Giddens.

Millions of people are using search engines every day when they are trying to find information on the Internet. The purpose of this report is to find out how people formulate search queries. The result in this report is based on an empirical study which is based on a search log from the Swedish search engine Seek.se.One of the results in this thesis is that nearly all search queries are based on keywords..

This study investigates the individual usage of the Dublin Core metadata format in three Swedish Subject Based Information Gateways, SAFARI, Svenska miljönätet and Svesök. The authors also present the reader with an overview of the metadata concept and explains in particular the Dublin Core Element Set. The approach to the study is investigation of Dublin Core application from the viewpoint of three major issues, user friendliness, interoperability and quality control. The study includes an in-depth comparison of the three different metadata templates, as well as interviews with people in charge of the metadata production at the respective SBIGs and users of the respective SBIGs« templates. The study shows that the three SBIGs are more similar than they are different.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

SyfteVi vill undersöka om och beskriva hur Human Resource Management kan bidra till minskad personalomsättning inom franchisedrivna fastighetsmäklarorganisationer. Huvudfrågor:Hur upplever anställda och före detta anställda fastighetsmäklare att personalomsättning påverkar branschen och deras arbetssituation?Hur skulle en mer omfattande organisationsstyrning med inriktning på HRM kunna minska personalomsättning inom fastighetsmäklarorganisationer styrda enligt franchisestruktur?MetodI arbetet hålls ett Hermeneutiskt synsätt. Ämnet personalomsättning och dess orsaker har tidigare behandlats i uppsatser som berör fastighetsmäklarbranschen och vi ser vårt arbete som en vidareutveckling i denna fråga. För att få en uppfattning om hur medarbetare ser på ledarskap och personalomsättning, används den kvalitativa intervjumetoden.Resultat & SlutsatsDe svar som framkom av intervjuerna med anställda och före detta anställda, visar att det finns en stark oro för personalomsättningen inom fastighetsmäklarbranschen. Detta påverkar anställda mäklares redan höga arbetsbelastning.