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..

Organisations constantly live under the potential threat of events and accidents that seriously could harm the organisation. Forsmarks Kraftgrupp AB, the company that this master thesis focus on, is in no aspect excepted from this threat. Through an early identification of near misses and the taking of corrective action in use, Forsmarks Kraftgrupp AB has managed to reduce the likelihood and the consequence of events and accidents. The purpose of this master thesis is to evalutate Forsmarks Kraftgrupp AB?s operation experience process on the basis of IAEA?s and WANO?s requirements within the field of operation experience and to develop a usable system applicably within the field of operation experience.The thesis is divided into two parallel tracks, where one is the evaluation of the operation experience process and the other the design of a usable system, applicably within the field of operation experience.

As most developed countries Norway has an ageing population meaning that the number of pensioners is predicted to grow rapidly over the coming years. As a consequence the Norwegian pension system will not be able to provide for these future pensioners. Meanwhile, a rising number of early retirees and disability pension claimants is diminishing the real retirement age. Also the individual pension amount is growing while the pension system itself reaches maturity. In short, major reforms are needed in the Norwegian pension system.

Since the 1990s, when the number of transnational companies increased, it has created challenges regarding the responsibility of human rights. As a response to these challenges the United Nations Human Rights Council (UNHRC) unanimously endorsed the new policy UN Guiding Principles on Business and Human Rights (UNGP) in 2011. UNGP does not have the status av international law, yet simply as guidelines and its implementation is based on good will and voluntary efforts. Now, 10 years later, this study aims to get understanding regarding if UNGP is considered as norm by the Swedish Government, Volvo and Gothenburg Municipality. The material of the study consists of sustainability reports, annual reports and governmental documents with focus on human rights in relation to business published between the year of 2011, when UNGP was endorsed, until 2020.

Claw diseases are common diseases in modern dairy production. They are painful for the cow and costly for the producer. Differences in the prevalence of claw disease depending on housing system have previously been observed. This raises the question if there are genotype by environment (GxE) interactions for claw diseases in different housing systems. To investigate this claw trimming records for Swedish Red dairy cattle (SR) and Swedish Holstein cows (SH) were retrieved from the Swedish Dairy Association.

Swedish dairy production has during the last decades undergone considerable structural rationalisation and the number of dairy herds has decreased to less than 7000. At the same time the average herd size has increased and a large proportion of those investing in new buildings today choose automatic milking (AM). During 2008 more than ten percent of the Swedish cows will be milked with AM. The development has been faster than expected and the need for consulting has increased rapidly. This study aims to evaluate whether a check list originating from the FRISKKO (?healthy cow?) programme can be a useful tool when assessing how well the herd functions in various areas.

Svår sepsis är ett allvarligt tillstånd med ett snabbt förlopp. Patientens tillstånd kräver tidig identi-fiering och behandling vilket minskar lidandet, morbiditeten och mortaliteten. Många patienter upptäcks och behandlas för sent både prehospitalt och hospitalt. Svår sepsis och septisk chock orsakar många dödsfall världen över, en av fyra avlider. I Sverige insjuknar cirka 19000 individer årligen.

Background: The studies analyzed have shown among other things that ageism appears to be an overlooked category in intersectionality studies, elderly is offered care in worse conditions than non-elderly and stereotypes restrict elderlys social space to act. The gray tsunami is approaching but studies show that large gaps separate different agegroups. Aims: The study discuss how scientists reason about ageism towards elderly in a social science discussion. Method: A literature review was conducted in which fifteen articles were analyzed. The database used, is the librariescatalog Summon, at Malmö University. The articles was compiled in themes to give dilated clarity in ageisms complexity towards elderly. The results are being discussed on the basis of terror management theory, gerotranscendence and social identitity theory. Results: Elderlys relation to society's expectations about aging can affect a self/body-dualism, a split.

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..

Studies show that 10-15 percent of Sweden's population, 65 years or older are estimated to have depression or depression symptoms. The symptoms of depression among elderly people are less than symptoms of young people. This could cause that elderly people with depression are not always discovered. Studies show that elderly people who live in residential homes show more signs of depression than elderly people living at home. If elderly people live in a supporting environment, can it prevent that a depression developed.The prevention of depression among elderly people is a topic that is not discussed among previously research.

Milkability or ease of milking, has higher importance today for Swedish dairy cattle producers after the introduction of milking parlours and automatic milking systems. Milkability is the cow?s ability to quickly milk out and be completely milked. There are several measures of milkability available. Today the farmer measures the traits subjectively in relation to the conformation scoring of the cow 30-270 days after her first calving.

This essay examines middle school students? understanding of a text read aloud to them in English and the connection between the degree of listening comprehension and the expected increase of vocabulary throughout middle school. The same listening comprehension test was carried out in grades 4, 5 and 6 in a middle school in order to survey differences in English listening comprehension in regard to the ability to reproduce the content of an oral text. The result shows that there was a progression from level to level when it comes to comprehension and the number of words reproduced and that this progression was most noticeable between grades 4 and 5..

Traditionally risk-based measures have been used to assess animal welfare in legislation and certification schemes. With increased knowledge and research, debate today tends to focus on and advocate the use of animal-based measures. However this is not a panacea for welfare and the most sound conclusion should be that assessment of animal welfare needs both. The aim of this thesis is to identify the points that need to be taken into consideration to find the optimal balance in the use of input and outcome measures according to the aim of the assessment and how these should be applied when designing a certification scheme? To answer this, a comparison of the use of resource-based, management-based and animal-based measures in two certification schemes for dairy cow welfare, Freedom Food (UK) and Svenskt Sigill (SWE), was made.

The main point in this diploma work lies to a beginning on analysis of the existingmodel of WoodEye scanner. The analysis aims to forming a view and understanding ofhow the scanner is designed and how it functions, and certain conditions around thescanner. On the basis of the result from the analysis and obvious criteria, has a numberconcept proposals been put forward. The concept proposals has then been evaluated andbeen compared with current concept, obvious criteria and compared to each other. Thebest proposal has then been developed far to a completed concept..

Material handling is a term that includes all kinds of handling of material from a raw product to a finished one. ABB is active in the following segments; foundry, packaging and palletizing, metal industry and plastics industry.The demands for efficiency and reliability have been set very high in the industrial sector. Optimizing of the material handling will give the company higher cost-effectiveness. Around the robot there are different kinds of material flows, to optimize the cycle time, consisting of carriages combined in different ways.Motion Control is a complex system with main functions such as; positioning, synchronizing, indexing and more. The products in the system need to cooperate to make these functions possible therefore integration of motor- and servo products are important.