This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The aim of this study was to get an insight into the pet owners? experiences associated with euthanasia at small animal clinics, concerning their emotions, the treatment by the personnel and the experiences around various types of support provided by the personnel. The target group was pet owners who had had their animal euthanized at a small animal clinic. Incomplete survey responses and responses where it was clear that the euthanasia took place in the owner?s home were excluded. In the end, a total of 442 pet owners participated and out of those were 92 % women and 8 % were men. The study was carried out using a web-based questionnaire consisting of standardized questions with the opportunity to give further comments to each question and in the field of ?Other comments? as well. Swedish small animal related companies and forums were contacted via email and were asked to alert about the present study on their website or forum.

Denna rapport är resultatet av ett examensarbete som är genomfört vid Hydrauto Medium i Skellefteå. Hydrauto Medium är en del av Hydrauto Group och tillverkar hydraulikprodukter till mobila enheter såsom lastkranar, skogskranar och lastväxlare. Hydrauto Group är ensam leverantör av hydraulikprodukter till Konekoncernen där bland annat krantillverkaren Hiab ingår. Under det senaste året har Hydrauto Mediums leveransprecision försämrats och ett visst eftersläp har uppstått. Examensarbetet syfte var att undersöka problem som ledde till försämrad leveransprecision samt ge konkreta förslag för hur de skulle lösas.

The thesis explores how the category religion is used discursively in Swedish public debates and in what way the discourses can be related to debate-positions. The thesis also exploresquestions of power and how social identities are negotiated: which identities are madepossible ? and encouraged ? by the discourse, and which are being excluded?The specific cases chosen are: (i) the election of Omar Mustafa as a substitute member of the governing board of the Social Democratic party in April 2013, (ii) the appointment of Elisabeth Svantesson as Minister of employment in September 2013, (iii) the debate concerning male circumcision (2011-2013), and, (iv) the debate about Jewish home education(2012-2013).The theoretical and methodological perspectives used in the thesis are discourse analysis and Pierre Bourdieu?s theory of social fields, usually interwoven together. Discourse analysis is mainly used to explore how the category of religion is attached to central binaries in the debates such as faith/politics, private/public, secularism/fundamentalism, etc., and also how chains of equivalences are established. Bourdieu?s theory of social fields is used tocontextualize the discourses in the specific debates and relate them to orthodox and heterodox debate-positions.

This paper is about the extent to which simplified penetration calculations ofsmall-caliber projectiles is a useful tool for assessing the physical protectioncapability. The work should be seen as an attempt to create an accessible tool inthe form of a simplified equation that allows for a better and safer use of thenaval vessels. The tool will also be used at different levels so that decisions andinstructions could be clearer.Performed calculations show a very limited capacity of a ship's basic design interms of physical protection against the use of small-caliber projectiles.How do we know that the calculations correct? By verifying the calculations withpractical shooting tests, a substantial condition to answer the question will becreated. To shoot against a material with two different thicknesses estimated toproduce perforation and non-perforation is a good approximation of the equationusability in the context..

This degree project is a realization of a strategy for collaboration between an industrial designer and employed workmen of a producing company. The collaboration aims to engage everyone involved in the co-authorship of a products design and manufacturing history. The realization has taken place in an open dialogue where the designer no longer owns the design process by himself. The project has been carried out in cooperation with the company Iris Hantverk. The company is owned by the Swedish body for visually impaired and has their main production facility in Stockholm.

I och med den ökade konkurrensen och de minskade avstånden i omvärlden blir fler och fler företag internationella. Den traditionella forskningen fokuserar främst på stora och tillverkande företag. Internationaliseringen kan emellertid anses skilja sig åt från den traditionella uppfattningen på grunde av olika resursbegränsningar. Vidare kan det även antas att hög- teknologiska företag avviker från den traditionella bilden av företags internationella verksamhet, främst beroende på produkternas servicekaraktär och på graden av kompetens som finns i dessa företag. Därför uppstår intresset att i den här uppsatsen undersöka hur högteknologiska småföretag inter- nationaliserar sin verksamhet.

This thesis aims to find a more cost effective model for purchasing and logistics at asmall company. The studied company is a BMX (bicycle motocross) and MTB(mountain bike) retailer. The questions to be answered are: How large parties shouldbe ordered and what mode of transportation is to be used? A literature orientation ofthe field was followed by visits to the company, obtaining information from twodifferent logistics companies and interviews of four other companies in the sameindustry. The study shows that it´s difficult to develop an optimum order quantity fora small company since there often are other factors affecting how large amountshould be ordered.

Within the fields of business as well as the academic, there is a growing interest for the role images play in an organized conception of the world. This paper acknowledges the relevance of such images and ideas, and its purpose is to examine the fixed ideas and conceptions of the world as they appear in a Swedish organizational context. The Swedish Trade Council is a hybrid organization between the state and private sector with an outspoken purpose of defining an image of the outside world for small and medium size enterprises in Sweden. The underlying question in focus for this study is: What central conceptions of the world appear in the Swedish Trade Council?s information films ?Världens möjligheter?? Within organizational studies, a postcolonial theory has to a large extent been overlooked.

The aim of this paper is to expand the debate on globalization and its consequences from a theoretical perspective emphasizing social processes of exclusion and inclusion. I explore these social processes in dialogue with the Spanish social movement for the rights of irregular immigrants. The paper also aims to explore new forms of resistance in the context of globalization."The declinist thesis" argues that globalization has lead to a declining importance of the nation-state and the national citizenship as guarantees of rights. "The anti-declinist thesis" oppose to this picture arguing that rights still depend on national policies. I also discuss the functions of exclusion and inclusion inherited in the concepts of citizenship and nation-state.I outline the historical and political context of the movement and explore the ideas and organizational dimensions of the movement's "knowledge praxis".I conclude that national citizenship - in a broader sense as a description of the relationship between the individual and the state - seems to play a crucial role in the life situation and the possibilities of irregular migrants to organize and protest.

The pupose of this study is to qualitatively study how teachers at a high school work with the schools demokratic mission under the management by objectives and what the policy document says and how the students can partcipate in different issues. My question fomulations are: What does it say in the governing documents about schools democratic mission and student influence? How do teachers concretely work to implement the values of democracy and student influence? How can the class councils used as part of the school's democratic mission? The theoretical frame of the study is about the school democracy mission and the possibilities and limits.  Futhermore a brief review of the fundamental values of the school are presented, followed by how the democratic process works.I used the qualitative analysis in order to find a lot of information about a small amount. Its strength is to convey a lot of information about a small number of observations and if the material is small in size.

Rapid urbanisation is putting strains on both the landscape and the city dwellers and the pressure on planning for sustainable and equitable cities is crucial. As many cities in Sub-Saharan Africa are expanding, city planning has trouble keeping up to meet the needs of the growing amount of urban dwellers. Many cities have also been planned with the cars in focus and the needs and comfort of the pedestrians have been overlooked. The capacity of institutions is limited due to centralized government and bureaucracy, as well as corruption. Planning is erratically implemented and it is difficult to know what will happen.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

AbstractMaster thesis of one year in Business Administration, Swedish Business School at Örebro university,Marketing, HT 2011.Authors: Grunér, Linus and Malm, Ludwig Tutor:Pia Lindell Title:Brand building and creating relationships ? A study of a small business in the B2B market Keywords:Brand building, business relationships, SME, B2B. Problem:How does a small business in the B2B market work with brand building and creating relationships? What critical factors can be identified regarding the process of relationship-building and brand building within the context of a small business in the B2B market? Research objective:The purpose of this study is to use existing research to create understanding for how a company in the B2B market is working with relationship-building and brand building. The study also aims to identify any critical factors concerning the process of relationship-building and brand building.

Syftet med denna studie är att undersöka på vilket sätt Jesus beskrivs på film. Mer specifikt är syftet att beskriva hur Jesus gudomliga och mänskliga egenskaper gestaltas i fyra olika filmer. Film är ett växande medium och det är också ett medium för att behandla livsåskådning, både explicit och implicit. Det kristologiska grundproblemet kring Jesus natur aktualiseras på film ibland utifrån en teologisk medvetenhet, men ibland också omedvetet. Syftet med denna studie är alltså att undersöka hur Jesus gudomliga och mänskliga natur gestaltas på film.