The Intellectual Capital Statement facilitates the mapping of interdependent and simultaneously impacting intellectual capital factors in a unique way. The process-orientation of the German approach differentiates it from its predecessors and gives an advantage over alternative procedures. By combining these aspects with the possibility to communicate the company?s efforts and progress in the field of intellectual capital, the German Intellectual Capital Statement (Wissensbilanz) provides an effective management tool..

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow Statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow Statement report varies depending on the time perspective in which companies? acts.

Purpose: The purpose of this thesis is to investigate potential associations between usage of the cash flow Statement report and time perspective in which companies? acts and set goals. Method: Our approach is quantitative, using empirical data summarized in a statistical procedure. The result is thereafter analysed through the developed analysis model from which conclusion is drawn. Results: We have in the investigation stated that the usage of the cash flow Statement report varies depending on the time perspective in which companies? acts.

In some criminal cases, the only existing evidence is the verbal Statement of a witness or the plaintiff. The typical example is an alleged rape where victim and perpetrator have had some kind of relation, and their records of the incident differ. In these cases, the assessment of the value of the evidence drawn from the plaintiff's story is of crucial importance. On the one hand, a false positive judgment means that a person is wrongly convicted, on the other hand, a failure to correctly identify a truthful claim of rape means that a victim of a severe crime is left without judicial remedy. That the prosecutor must prove that the crime is committed by the defendant without reasonable doubt, means that there is much more chance of a failure to convict guilty felons, than of the opposite.In the essay, the rules of criminal procedure directed at the evaluation of the verbal Statement are identified and critically evaluated from the perspective of how they may or may not facilitate the judgment of a verbal Statement presented before the court, either in person, or through other media such as video.

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.

The aim of this master's thesis is a comparative study on units for civic information in Göteborg. The study is based on a project currently in progress at the main public library in Göteborg. It is observed that according to the library's mission Statement the library aims to become the most competent intermediary of civic information in Göteborg. This Statement suggests a competitive strategy towards other intermediaries of civic information. The mission Statement does, however, also state that their goal is to be obtained in cooperation with other intermediaries.

A group of scientist, called the council of democracy in Sweden made a predictionabout members of political parties, in 2013 members should not exist. In this essaythat Statement going to be questioned. It shows that most of the political parties losesmembers in Sweden. The only differences from year 2000 and now is that in 14 yearsthe parties has lost 65000 members, between 1991-1999 it was about 220000members. Something has changed.

AbstractThe aim with this essay has been to investigate if Sweden?s attitude against the European Union has changed expressed in the Statement of government policies, during the years 1988-1998. In the prolongation I want to see if the policies can be seen as examples of agenda-setting.My comprehensive objective is: In which way is the change of the Swedish attitude towards the European Union expressed in the Statement of government policies during 1988-1998 shown?My other objectives are: In which ways describes the Statements the integrations process in Europe generally?In which ways does the integrations process influences Sweden in generally?In which ways does the integrations process influences Sweden?s relations against the European Union?I have used qualitative text analysis as method in my essay to find the answers to the questions. I have classified a number of opinions, found in the policies, summarized under my three objectives.The result of my essay was shown that the changed not can be found in the policies and they are examples of agenda-setting.

AbstractIn Sweden all persons under the age of 18 are considered children. The age when it is possible to be held responsible for a criminal act, and therefor convicted in court, is 15. Society?s and, perhaps first and foremost, the authority?s attitude towards juvenile crime is that they should not be equal adults in the process within criminal law. Because children are considered essential for the society of tomorrow, it is important to pay extra attention to crimes committed by juveniles.

SummaryThe aim with this study is to find which importance the individual pedagogue may have forthe children in the preschool when they create an identity as a girl or a boy. The ownstandards and the values are said lie to shallow for how we as adult chooses to refute girls andboys in the child group. This essay is based on one a narrative study in the form of a life storyinterview. Through interviewing a preschool teacher at two different occasions has I may totake part of her personal experiences of as well working life that private life.If one is paid from the idea about that sex differences not only is something biologicalwithout most also something that is socially constructed over time and rooms, then has ofcourse doubtless the school and the individual pedagogue big importance for how these sexstandard are replicated. I have tried to present the Statement on the basis of areas that pursueme come to seem as central.

Syftet med uppsatsen är att undersöka om det sydafrikanska skolväsendet bygger på teorierom det individuella lärandet. Undersökningen genomförs med tre metoder, en textanalys avläroplanen, intervjuer av lärare i Sydafrika och observationer av undervisning i ensydafrikansk skola. Resultatet är att det finns vissa spår av individuellt lärande i läroplanen,hos lärarnas svar och i viss undervisning. I diskussionen kommer jag fram till att även om detfinns frön av individuellt lärande i den sydafrikanska skolan så är det inte tillräckligt för attsäga att hela det sydafrikanska skolväsendet bygger på tankar om det individuella lärandet.Nyckelord: Individuellt lärande, Lärstilar, Revised National Curriculum StatementGrades R-9, Sydafrika..

This study aims to examine the argumentation regarding freedom of speech and the Statement ?je suis Charlie? (?I am Charlie?) in eight opinion articles from different Swedish web magazines. Two doctotral dissertations who?s main topics are the freedom of speech and different types of arguments regarding freedom of speach, was used in this study. The study also uses the actual Swedish law surrounding the freedom of speech, as well as the freedom of the press and breaches of these laws.

A group of scientist, called the council of democracy in Sweden made a predictionabout members of political parties, in 2013 members should not exist. In this essaythat Statement going to be questioned. It shows that most of the political parties losesmembers in Sweden. The only differences from year 2000 and now is that in 14 yearsthe parties has lost 65000 members, between 1991-1999 it was about 220000members. Something has changed.

Ett företags utveckling inom redovisningsområdet påverkas ständigt av den miljö ochomgivning som redovisningen befinner sig i. Normgivningsorganen IASB och FASBhärstammar från två olika redovisningstraditioner och har därmed utvecklat olika syn påredovisningens utformning. IASB och FASB har sedan år 2002 inlett ett samarbete sombenämns konvergensprojektet där man inom ramen för projektet harmoniserar finansiellarapporter. Finansiella rapporter utgör en viktig informationskälla för externa användarepå kapitalmarknaden och är av en betydande karaktär för att redovisningen ska blitransparent och jämförbar. Från och med räkenskapsåret som inleds efter den 1 januari år2009 införs ett nytt resultatrapporteringssätt för noterade bolags koncernredovisning.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.