Som en följd av det ökade behovet av global kapitalanskaffning har kravet på jämförbar redovisning mellan länder ökat. EU har därför som målsättning att skapa en mer harmoniserad och effektiv kapitalmarknad inom unionen. I juli 2002 antog Europaparlamentet och rådet en förordning om tillämpning av internationella redovisningsstandarder, IAS-förordningen. Sedan 1 januari, 2005 är det krav på att alla noterade europeiska företag i koncernredovisningen skall tillämpa de internationella redovisningsstandarderna, International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS). IAS 39 standarden uppfattas som den svåraste och mest komplexa av IAS/IFRS standarderna.

This Master's Thesis describes the design of a new system where a digital signal processor has been added to an existing imaging system consisting of field programmable gate arrays. The new system will offer a higher degree of flexibility by considerably shortening the design time and make it possible to implement more complex algorithms than the existing ones. The choice of system architecture and a test implementation are discussed. The test implementation consists of a program for the digital signal processor and VHDL code for one of the field programmable gate arrays. The code for the digital signal processor was designed for testing on an evaluation board from Texas Instruments.

The purpose of this work, has been to examine how different actors in the Swedish eco movement and the Swedish forest industry looks at Sweden?s forest policy statement, which claims that environmental goals and production goals should be equal in Swedish forestry. By assembling focusgroups with participants from the Swedish eco movement and the Swedish forest industry, we look at if these participants consider the Swedish forest policy goals equal or not. Conflicts do occur between the two forest policy goals, but also between those and others of Sweden?s environmental goals.

AbstractThis thesis explores how secondary schoolteachers in Swedish, prioritise from the Swedish language history materials. The study includes interviews with two Swedish teachers and inquiries with students in two classes at the social science programme (third year). The student literature that is used has been analysed and the teaching is compared with the Swedish central teaching plan. The results show that the students are weak in placing language at different historical time periods and make conclusions of this. The results from both the inquiries and teaching contents disclose a general weakness as it comes to Swedish language history.

In this study, some aspects of communication that are creating problems in a chosen forest conservation case are explored. Focus is on how the manager of a forest experience how he is treated during a formal decision of conservation. The paper also gives introduction to communication theory as well as to present forest policies in Sweden. Explanations of the most common concepts and terms in forest conservation is presented and such a understanding is necessary if the reader is to acquire enlightment from the material and the following discussion. This paper focus on a conflict between the county administrative board, a Swedish regional authority, and a private forest-manager. This is a case where the manager feels that the authority is forcing a sale of land, because the forest is being turned into a conservation area. The problems are not just economical, the manager feels mistreated and left out of the discussion, and the negotiation is long and problematic as shown in the interview and the case study. In the study, an in-depth interview is made with the manager of the forest, and a case study has been made based on the documents in the case attained from the county administrative board.

The purpose of the study is to highlight the issue of student loans securitization, and assure the importance and benefits that could be realized by performing such a transaction. The methodology is a case study for The National Board of Student Aid. It is a qualitative study, mainly using interviews, literature and scientific articles. By using this information we construct a securitization transaction structure ?CSN 2006-1?, and conduct a cost/benefit analysis.

Background: Municipalities are organizations facing a turbulent environment characterized by social, economical and political changes. It is the responsibility of the topleaders of the municipality (the municipal manager and the chairman of the local government board) to manage the situation and to make sure that the organization continuously develops. Purpose: To explain, from a leadership perspective, how the municipal topleaders'duties have developed during the past 25 years. Results: The municipal topleaders have nowadays got more issues to handle. Cooperation, networks and projects have increased, like international issues.

This report describes what wireless local area networks are and the use and configuration of them. These WLAN as they also are called can be used both in new installations and expansion of existing networks. Further on this report reveals security in this area. Security is incredible important in all networks not at least wireless because you don?t have to be in the environment physically to get the information, you only have to be in the coverage area that can be several hundred meters.

The aim of this paper was to study incoming complaints to The County Administrative Board in Västra Götaland during 2011 and examine if it was possible to see a connection between warranted and unwarranted complaints and informer, animal species and type of inadequate. In Västra Götaland, a complaint is classified as warranted if the inspection leads to a reprimand, whether it regards what was reported or not. Data were collected during three weeks through The County Administrative Board´s record system Platina and a total of 456 complaints were studied. The parameter ?complainant? was categorized into four groups according to The County Administrative Boards own division; public with the subgroups anonymous and non-anonymous, animal health staff and others.

Time has passed since the new standards regarding goodwill were introduced. Duringthe period that occurred pre the financial crisis several companies managed to creategreat goodwill assets on their balance sheet. These assets were highlighted during thefinancial crisis and the aim of this study is to evaluate analysts contemporaryconsideration of these assets. The study will be of interest due to the fact that we nowfind ourselves in-between periods, post financial crisis and pre euro crisis. Ourempirical study has been carried out by interviewing analysts covering IT-companiestraded on the Swedish stock exchange.Our analysts were chosen with consideration to the fact that they were coveringcompanies where acquisitions are common.

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

The purpose of this study was to look into how learners of Swedish as a second language and some teachers of the subject think and reason about the choice between Swedish or Swedish as a Second Language and literature in Swedish at upper secondary schools. Similar studies have earlier been carried out at upper secondary schools in areas dominated by immigrants while the present study has been accomplished in a small municipality with comparatively few immigrants. The study is based upon qualitative interviews which have been analysed through the socio-cultural theory regarding those artifacts, communication and that mediating second learners of Swedish and their teachers and schools are using in their choices between Swedish or Swedish as a Second Language as well as selection of literature in literature teaching.  The study also shows how learners of Swedish as a second language perceive the choice between the two options of Swedish courses at advanced upper secondary school and how their teachers look upon their choice and the information given. Furthermore we will also get to know the learners of Swedish as a second language and their teachers? view on teaching Swedish literature at advanced upper secondary B-level in Swedish.

This survey was made during the autumn of 2002 and the beginning of 2003, on commission from the National Board of Forestry. The purpose with the survey was to gather experience and knowledge in the organisation about fencing and this was made through interviews. The ambition was also to get knowledge from people outside the organisation that have great experience of forestry and fencing. The interviews were based on questions that have been composed by the author with help from the supervisors. The questions were the same to both the personal from the National Board of Forestry and to the foresters. Interviews were also made with private landowners, gamekeepers, game researcher, the County Administrative Board, the National Road Administration, pole and net retailers and contractors. The target group for this work is the National Board of Forestry to be forwarded to persons interested in forestry with the ambition to spread knowledge about how to prevent damage on the forest by browsing animals. The deer populations are big in the south of Sweden and growing populations have increased the damage on plantations of broadleaves of the most species.

This study is a quantitative study designed to examine whether training in health issues may have contributed to the increase in head managers' psychological capital (PsyCap). Construction consists of the following components: self confidence, hope, optimism and resilience. A high PsyCap considered beneficial in organizational change and steer towards the positive development and helps individuals in stressful situations. The results show an increase of characteristics such as hope and optimism among managers (N = 15) who have undergone training in health issues compared with managers who have not undergone training. However, the tests show no significant difference in head managers' attitudes to health breaks, not the severity of granting health breaks in the groups as a result of training.

This Masters Thesis is about the Swedish National Council for Cultural Affairs and the arms length principle. The principle is used to explain the separation of power between two parts with a common interest. The main purpose is to elucidate if, and if so in what way, the arms length principle can be used to explain the relation between the National Council for Cultural Affairs and the Ministry of Education and Culture, i.e. the Swedish government, but also to examine the structures of power and relations within the Council. In the thesis we show that in the field of cultural policy the content of the arm lengths principle varies due to the many interpretations of the meaning.