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.

Diet and lifestyle are closely interrelated and believed to have a significant influence on four major public diseases - cardiovascular disease, cancer, hypertension and obesity, but also affects functional deficiencies like gluten- and lactose intolerance. Health added-value foods are thought to reduce health-related risks or delay the onset of these major diseases. Therefore, interest among scientists, researchers and the public in general has been growing remarkably over the last decade regarding these special foods. The Swedish market seems to be a good target for health added-values food. However, as there are many risks and cost factors involved for companies to enter the market or invest in R&D, it is important to take a step back and analyze the current market situation.

This is a master thesis on how to develop the central area of Norra Fäladen, a suburban housing area in the town of Lund, Sweden. The area is discussed on the basis of literature studies, analysis, and place descriptions, which leads on to a proposal. The starting point for the proposal is to create a more lively local centre and to make the area pleasanter for the visitor. A large part of the thesis is devoted to giving a background about local centres and to describe and analyse the area. Fäladstorget has an important role as a central place for supply and services and as a local meeting place for the inhabitants of Norra Fäladen.

The crucial factor for successful municipal climate work is that there are driving forces. Most importantly is that the senior officials and politicians in the municipality are dedicated to the cause considering that they have the power to influence and make a change. Besides proactive and committed individuals, it is necessary that the work is organized and anchored by clear and concrete documents and control systems. It is also important that the work is continuously monitored and evaluated. To collaborate with other municipalities, authorities or participate in various networks is another factor contributing to the improved climate work in the form of exchange of information, knowledge and experience.A major driving force for municipalities to improve themselves is the distribution of state aid and grants.

The price of farmland has risen sharply in the last 20 years. This has led to discussions about what creates the value of farmland. The aim in this study was to try and find what factors are affecting the price on farmland. The area that is studied is the counties around Mälardalen during the period 2005 to 2009.The method chosen to achieve the objective is the hedonic price model. The variables are chosen after a preliminary study where a literature search has been made and a number of interviews with people in the industry.

The essay seeks to clarify some of the decisive but often obscured issues in the famous debate between Jacques Derrida and Jonn F. Searle. The debate commenced in 1977 with the publication in Glyph of Derrida?s lecture Signature Event Context from -71, followed by Searle?s Reiterating the Differences. A Reply to Derrida and subsequently Derrida?s reply Limited Inc a b c ? which encouraged Searle to renew his criticism.

Frigoscandia Freezer AB have seen themselves as an entrepreneur company for a long time, but have lately begun to realise that they have to go against a more administrative era. With that insight they have begun to examine their enterprise in order to achieve this. The division Team Spare Parts has started a project with the intention of checking-up the inventory management, and improving it for the future. To get support for this and other point of views, they decided to let us do our exam thesis as a part of the project.The first part of the thesis deals with the appropriate inventory theory. All calculations in the other parts of the thesis have been based upon this.

The public interest in central living in today?s cities has led to an increasing effect of traffic noise pollution, and today 20% of the inhabitants in Sweden suffer from noise a level that exceeds the limits. At the same time the traffic keeps increasing, and recent researches shows that traffic noise pollution and several of today?s most common health issues are connected, for example, reduction of performance, sleeping issues and cardiovascular diseases. For this cause rules, guidelines and environmental goals has been developed, as well as software?s which calculates the levels of pollution, all this to investigate and improve the environment.

Under efterkrigstiden har den regionala tillväxten i industriländerna undergått en explosionsartad utveckling. Samtidigt skedde en massiv utbyggnad och förbättring av infrastrukturen. Dessa båda områdes avancemang avslutades abrupt med den globala finanskrisen under 1970-talet. När konjunkturen vände tillbaka och tillväxten tog fart igen var det däremot inte med samma starka stäv som innan krisen. Denna tröga utveckling förbluffade makroekonomerna, som sökte med ljus och lyckta efter möjliga orsaker såsom energipriser, social reglering och regioners näringslivssammansättning.

I Rosersberg har Trafikverket byggt en ny trafikplats under 2011-2013. Projektet stötte på komplikationer som ledde till att arbetet försenades främst på grund av förekomsten av arsenik i jord, berg samt grundvattnet. Dessa förseningar ledde till att projektet försenades med ca nio och en halv månad till en merkostnad på över 30 miljoner kronor till följd av över 200 (ÄTA).Detta projekt behandlar grundämnet arsenik i byggfasen och hur en hantering av ämnet bör gå till. Genom instudering av arbetsmaterial från projektet samt intervjuer med personer som varit inblandade har undersökningar gjorts och en sammanställning av dessa återfinns i rapporten. I rapporten har jag arbetat med att sammanfatta metoderna som Trafikverket arbetat med och hur projektet fortlöpt. Jag har även arbetat med att ta fram alternativa metoder för hantering och sanering av arsenik för grundvatten, jord- och bergmassor.Problemlösning som jag sökt svar på är:? Hur man stabiliserar arsenik och sedan hindrar det från att sprida sig från en nivå till en annan.? Hur man kan sanera och hantera arsenik när det förekommer i produktionsskedet, med en rimlig lösning.? Hur man återanvänder sanerade massorna.? Hur utförandet av sanering kan göras på kortare tid och med mindre kostnader.Dag- och grundvatten samlades i dammar som därefter pumpades ut till vägdiken för att därefter luftas genom självfall till Verkaån.

De internationella klimatförhandlingarna handlar om att hitta lösningar för att stabilisera halten av växthusgaser i atmosfären och att uppnå tvågradersmålet. För att uppnå målet finns olika utsläppsmål att sträva mot. Ett är ett utsläppstak där varje land inte får släppa ut mer än 2 ton CO2-ekv/capita per år för att tvågradersmålet ska uppnås. Ett annat utsläppsmål är att minska de nationella utsläppen med en viss procentsats. EU:s del i minskningen ligger på 80-95 % till 2050.Som en del av arbetet mot målet presenterade EU i mars 2011 en färdplan för ett utsläppsnålt samhälle.

To understand and explain how the borderland between civil and corporate societies areconstructed and reproduced in the organisations subjectivity. I want to study the navigationsand interpretations of the different actors in the field in an explorative manner.? How do the leaders of the organisations interpret governing and strategic management? Whatconcepts are used? How is the leadership constructed?How do they discuss the demands of management and structure coming from outside theorganisations? How are the organisations shaped by accountability and normative conceptions of leadership?What is their view on the demands coming from within the organisations? What role does thedemocratic governance body have in relation to the employees and the management?What is their view on employment, relations with trade unions and employer associations andthe managerial position of the organisations?The Swedish context with strong emphasis on membership and democratic rights for themembers and volunteers has not gained a large impact on the international researchconcerning non-profit management. Instead the service delivering organisations working withgovernment contract and hired recruiters and volunteer management is in focus. This makes ita very interesting area of research.

This master thesis was conducted at Motala Wire Works Ltd (MWW) in Motala during the autumn and winter of 2007-2008. The thesis named ?Future layout of Motala Wire Works? focuses on making a better planed layout for the factory, which also take in to consideration future changes.Motala Wire Work produces wire mesh products of varying sorts for the white goods industry. The factory was started by Electrolux during the 1950?s.

In Örebro, the car traffic share does not tend to decrease. The crowdedness on some of the bus routes is high at times. Investigations show that the residents of Örebro want a city centre whose street environment is more restrictive of car traffic and better for pedestrians, cyclists and public transport. To decrease the car traffic share a rapid, convenient, clear, effective and environmental friendly public transport with high frequency and strong capacity in a short, direct and logical network is needed. A modern tramway fulfils these criteria.At first, this report describes factors that are important to take into consideration when planning a tramway.

Den omfattande exploateringen av Sveriges skogar under 1800-talets andra hälft ledde till en motreaktion där tankar om uthålligt skogsbruk etablerades i början på 1900-talet. Detta fick till följd att efterfrågan på arbetskraft ökade i de norrländska skogsbygderna. Framkomligheten var inte bara ett problem för skogsbruket, även befolkningen i Norrlands inland var i stort behov av utfartsvägar som komplement till kommunikationen längs älvarna. En åtgärd som vid tiden föreslogs för att komma till rätta med den svåra framkomligheten i det norrländska skogslandskapet var byggnation av en enkel typ av vägar. Cykelstigarna var, som namnet antyder, tänkta för persontrafik i första hand med cykel och motorcykel.