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.

Provbanken är en del i ett nationellt provsystem som är tänkt att vara ett bedömningskomplement till existerande prov i gymnasieutbildningen. Växjö universitet har varit delaktig i utvecklingen av prov för de yrkesinriktade ämnena sedan 1997. Eftersom innehållet i dessa numera webbanpassade prov är det väsentliga, måste utformningen av provet göras lättförståelig. Användbarheten måste m a o vara självklar och inte ställa till problem för användaren. Som en av utvecklarna av dessa interaktiva prov, ville jag finna ett sätt att minimera problemen och öka användbarheten.

Provbanken är en del i ett nationellt provsystem som är tänkt att vara ett bedömningskomplement till existerande prov i gymnasieutbildningen. Växjö universitet har varit delaktig i utvecklingen av prov för de yrkesinriktade ämnena sedan 1997. Eftersom innehållet i dessa numera webbanpassade prov är det väsentliga, måste utformningen av provet göras lättförståelig. Användbarheten måste m a o vara självklar och inte ställa till problem för användaren. Som en av utvecklarna av dessa interaktiva prov, ville jag finna ett sätt att minimera problemen och öka användbarheten.

The main objective with this study was to investigate so called odd purposes acceptable when registrating property along with how social development affects these purposes, furthermore to investigate how the cadastral surveyors estimates a foreseeable time. Tradition and praxis is used for several obvious purposes such as housing, farming, forests, offices and industry. Praxis is yet to be defined regarding more unique purposes. There is no mention in the law about which purposes are found acceptable to assure the demands on suitability are met. Cadastral authorities are responsible for making sure the division into property units is uniform and rule of law-accordingly.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The thesis has been written as a part of the Bachelor degree in Industrial engineering and management at the School of Engineering in Jönköping. The work is focused on the part of Husqvarna AB?s supply chain that is associated with the lorry transports to Italy. Husqvarna AB has approximately ten Italian customers, whose delivery patterns have been studied from January 2007 to July 2008. Some of the customers have a low delivery frequency and small amounts of goods that they therefore have not been fully analyzed in this report.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

In a competitive market as supermarkets, hundreds of the same products fight for attention in the shops. Every day thousands of targeted advertising messages is given to us. As a natural result of all this, power is transferred to consumers. You can no longer differentiate yourself by only price and function, thus companies must play on the emotional aspects and create a relationship with consumers. A key to success is to understand people's emotional needs and then satisfying them.In various journals and papers you can find highlighted success stories of strong brands such as Harley-Davidson, Apple and Virgin Airlines.

Swedish law is very keen on the fact that every person should be treated equal when facing the legal system. When it comes to cases concerning children, social workers and judges are expected to strictly obey the rules of the law but at the same time make individual judgements based on the best interest of the child, something that requires a great deal of empathy and knowledge. Is it possible to live up to the maxim about equality and to simultaneously see the individual needs? With so many different parties and angles in the case, how does one manage to make a solid appraisal of the situation that truly serves the best interest of the child?The purpose of this study was to examine the capability within the social services with focus on objectivity. More specifically it's aim was to find out how the social workers and judges see their capability of being objective in the investigations concerning children.

Flexicurity is a union of the English words flexibility and security. The union of the two words to one common term, hints that flexibility and security does not have to be each others counterparts in order to achieve good economical development and employment. Flexicurity, as it is found in Denmark, is described as a three part model composed of active labour market politics, generous financial compensation in the case of unemployment and flexible labour law. The existence of strong collective agreements and three part cooperation is of great importance for the good flow of the Danish model. The same goes for education of different kinds.

 My goal with this essay was to find out what makes certain teachers more successful than others to hold good and well functioning classes. This is important because this in turn affects the learning of the students. I wanted to find out what factors people within the world of research have pointed out as important aspects when creating a good teaching situation, with focus laying on the teacher?s behaviour in the classroom. In my investigation I have used qualitative research, observing two upper secondary school classes, for a total of nine lessons during a two-week period. In my observations I wanted to see if the class as a whole was behaving differently when interacting with different teachers.

The recent globalization has to some extent reduced the importance of specific cultures and instead creates a focus on the variation these different cultures provide. Under these circumstances the leader must adapt his leadership to face these new circumstances. The organisations today have to face these new leadership challenges which the global expansion brings. This is a prerequisite for organizations if they want to succeed and be more competitive in a more demanding environment.There are still big differences between the business cultures. There are also differences in the companies? home arena, between groups in the society and all the way down on a family level.

This thesis is an evaluation of a new design concept for statorfeets in Gallejaur hydro power plant. Founder of the work is Vattenfall AB Vattenkraft. During the 70- and 80´s nuclear power began to be phased in to the Swedish grid, which meant that hydropower became an important source of rules. The generators began running in so called intermittent operations instead of basic operations, which meant 300-600 start/stop per year instead of one-ten numbers start/stop per year. In order to deal with the thermal forces that arise at every start and stop suppliers began to mount so called sliding joints, which is to take advantage of these forces and maintain the stator shape.

Behörighetskrav införgymnasial yrkesutbildning -vem innesluts och vem utesluts?Kjell LundbergSammanfattningBakgrunden till mitt valda ämne är att jag arbetar på ett fordonstekniskt PRIV program. Eleversom går detta program har inte blivit antagna till ett nationellt program på grund av behörighetskraveni Lpf-94. Flera av dessa elever skulle klara karaktärsämnena på ett nationellt program,men skulle ha stora svårigheter i kärnämnena, även med extra hjälp.De läroplansutredningar och behörighetskrav som jag har studerat är för: 1955 års yrkesskolreform,Lgy-70, Lpf-94 och SOU 2008:27 Framtidsvägen ? en reformerad gymnasieskola (förslagtill gymnasiereform GY-10).Syftet med studien:? Hur ser behörighetskraven till yrkesutbildning ut i de olika läroplanerna?? Vad är tankarna bakom läroplanerna?? Hur kan kraven i utredningarna till läroplanerna ses i ljuset av perspektiv på kunskap?Metoden jag har använt mig av är en dokumentstudie och kunskapsbegreppet används somteoretiskt perspektiv.Studien börjar med en historisk utblick på yrkesutbildningar.

The thesis project is accomplished during winter and spring 2008 at Karlstad University at the faculty of technology and science. The tutor at Karlstad University is Nils Hallbäck and the examiner is Hans Johansson. Rolls-Royce at Kristinehamn in Sweden is the initiator for the project. The thesis project title is design of the blade bolt joint on Kamewa CPP. CPP stands for controllable pitch propeller.