Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Title: The implementation of valuation of tangible and financial assets to fair value ? and its effects on the creditor protectionCourse: Bachelor theses in business accounting, 10 Swedish creditsAuthor: Sam EspelandAdvisor: Ogi ChunKey words: IAS 16, 39, 40, fair value, creditor protection, equityPurpose: The purpose with the essay is to examine how the implementation of the IAS standards that regard valuation to fair value, effects the equity and how the effects on equity affects the creditor protection.Methodology: The essay is using both a quantitative and a qualitative approach in which the quantitative part constitutes of data collection from annual reports and the qualitative part constitutes of interviews.Theoretical perspective: The theory gives a thorough understanding in how the IAS standards are designed, furthermore the procedure at liquidation and lack of capital is being treated, moreover some relevant terms and concepts are being treated.Empirical foundation: This chapter is divided into two parts, in one part the results from the quantitative approach is being presented in diagram form, and in the other part the interviews are being presented.Conclusions: The implementation will give a higher equity for most real estate companies, but likely also for example the mining industry. The creditor protection will likely be worsened among the industries that experience an increase in equity since their activities may proceed for a longer time before they have to be liquidated..

                                  The study aimed to explore how patients with ICDs experience their quality of life with a focus on everyday life, electric shocks, and how support from the health service is perceived. The studydesign is descriptive with a qualitative approach. Semi-structured interviews were conducted with seven patients. Data collection lasted for three weeks and interviews were conducted in the participant´s homes, at the participants? workplaces or over the phone.The study shows that most participants have learned to live with the ICD.

Sweden has a long tradition of collecting documents by way of a process of legal deposit of copies. Its aim is to ensure the availability of material for research, cultural preservation and citizens? right to free information. New forms of publications, made possible by technical advances, are not accommodated in the traditional deposit submission criteria. Certain information accordingly risks being lost.

Webbapplikationers komplexitet och mängden avancerade tjänster ökar. Loggning av aktiviteter kan öka förståelsen över användares beteenden och behov, men används i för stor mängd utan relevant information. Mer avancerade system medför ökade krav för prestandan och loggning blir än mer krävande för systemen. Det finns behov av smartare system, utveckling inom tekniker för prestandaförbättringar och tekniker för datainsamling. Arbetet kommer undersöka hur svarstider påverkas vid loggning av serverdata, enligt datainsamlingsfasen i web usage mining, beroende på lagringsstrategier.

Purpose: This study`s purpose is to investigate the role of a business incubator in the strategic decision situations during the process of a new venture startup. It also aims to explore the methods and instruments the incubator and its advisers applies during the process.Methodology: This study is built on the basis of a hermeneutic approach with qualitative method and abductive design. The empirical material collected consist of interviews from two case studies and secondary data collection from different related sources.Theoretical perspective: The theory in the study consists of the elements of previous research on innovation processes and entrepreneurship. To analyze the data, models and theories related to decision making, incubation, process theories and organizational theories.Empirical foundation: The empirical material consists of interviews and data from two completed case studies. Additionally consist a relatively large part of the empirical data out of a comprehensive information retrieval from various secondary sources such as internet, newsletters and annual reports.Conclusion: The assay was able to detect not just one, but a variety of roles that the incubator occupies at different stages of the innovation process.

This essay focuses on strategies for acquisitions in Swedish publiclibraries. The topic has been occuring in the public debate off andon since the70s. The dominant view has been that librarians haveallowed demand direct the purchases of media and thus haveignored quality literature.This debate has caused me to reflect on the librarians constantdilemma when purchasing media. Are they supposed to chooseliterature that are in demand, or should an evaluation made bylibrarians be the decisive?The previous research has shown that the library profession istraditionally characterized by a non-judgmental approach.

To achieve peak performance as a young elite athlete, there are many psychological andphysical factors that have impact on human?s performance. Factors that affect theperformance interplay and interact must work to maintain ability to perform at its peak.The purpose of this study is to examine the factors that contribute to peak performance.Data collection method of the study has been done with a questionnaire, addressed toyoung elite athletes on a secondary school. It was 87 respondents who participated onvoluntary and anonymously conditions. The respondents consisted of men and womenbetween 16 and 19 years old.

The waste fractions offered to households in Sweden differ depending on where you live. The responsibility for the waste are grounded by the Swedish law where the municipality are responsible for the collection of household waste and FTI are responsible for collecting all packages and papers that the households sorts out. A new waste regulation is under consideration where the responsibility for the household waste may change. The bulky waste from households is collected at recycling centers where the households leave it in different containers for different fractions. These recycling centers are formed different and the fractions offered in them also differ depending on in what municipality they are located.

The aim of this investigation was to assess if there was a correlation between touch avoidance and hierarchical position, perceived degradation, number of years spent in jail and age amongst men at a correctional institution. In addition, a possible correlation between hierarchical position and the amount of perceived degrading treatment was also explored. In the collection of the data a questionnaire containing 27 open and closed answer alternatives was utilized. A multiple regressional analysis was conducted to find possible correlations between touch avoidance and the other underlying variables. Also an independent t-test explored the possible effects of the control variables: place of birth and girlfriend.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

The project description is to draw an extension or annex to the existing Nationalmuseum building from 1866.The annex is designed to complement Nationalmusems activities and contain internal and public functions. Artentering the building must not be crossed by public visitors. Art and staff must be able to seamlessly move betweenthe extension and the main building. The new building includes a public study room for scholars working withthe collection of art on paper, workshops, conservation studios, art spaces and warehouses. Additionally, theannex is designed to host a large number of office spaces.With the renovation of Nationalmuseum they intend to open up the today built in south atrium.

This essay describes a single case self-study of a music composer in order to track the compositional process in real time. In the study the subject and the researcher are the same person. The study builds on previous empirical studies that have used methodological approaches such as analysis of computer-based digital data collection, verbal protocol and video observations. It deals with issues of the compositional process related to for example time consumption, number of artistic decisions, the different roles and skills of a music composer, and methods of research in the musical composition process. During three shifts the researcher worked as a music composer dealing with the issue of converting an audio sketch of a composition into a representative finished audio product.

In 1996, the Swedish government deregulated the Swedish electricity market. As a consequence of the deregulation, Swedish customers could start to freely choose between different electricity companies. Different enterprises have tried various strategies in order to shape their image to attract new customers; often focusing on an image revolving around price and environmental friendliness.The purpose of this essay has been to analyze customers? relations to the electricity market. In order to analyze customers? relations a quantitative study has been conducted; focusing on customer satisfaction and customer commitment.

Social exclusion is a problem in today?s society that we feel public libraries can help resolve since they are based on the idea of equality and openness. The purpose of this essay is to examine how public librarians think and reason about the concept ?integration? as well as what role public libraries can play in immigrants? integration process. With Jose Alberto Diaz? theory on the integration process, and Marianne Andersson and Dorte Skot-Hansen?s model for analysis of the local library profile as theoretical framework, we analyzed the responses from two qualitative interviews in small groups of 2-3 librarians from two different public libraries.