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.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

In this text I will work on three situations from my daily work as a pedagogue at preschool. The situations are about how pedagogues at preschool relate to children in difficult situations, e.g. when they pee in their pants or long for their pacifier. Those are situations which occur frequently at preschool, but they are still rarely coming up for discussions. The problem in the situations is difficult to describe which makes the essay a suitable form for me to explore and discuss it.

The purpose of this text is to show how the mother motif is portrayed in four selected novels by Alfred Kämpe, but the thesis also serves the purpose of emphasizing the fact that the mother motif can be seen interacting with the class motif.This text will account for a new insight into the motifs in Alfred Kämpe?s Trälar. Known as one of the first authors to write in the genre of working-class literature in Sweden Kämpe?s texts provide motifs common for this genre such as class, identity and solidarity. As this thesis shows there is yet another motif that should be included among these typical Swedish working class literature motifs: the mother motive.

Denna uppsats behandlar översättningen av det spanska företaget Crio-Cords infor-mationsbroschyr om privat lagring av stamceller från navelsträngsblod. Den privata lagerhållningen anses av många, däribland dr Anders Fasth1, vars expertis jag haft möjlighet att använda under arbetets gång, vara en oärlig historia eftersom man i dagsläget ?inte ser någon nytta med det insamlade blodet? (Fasth, personlig kom-munikation, 2010-04-08). Källtexten (KT) är ett exempel på alla de etiskt tvek-samma uppdrag som en översättare måste ta ställning till, inte i fråga om dess inne-håll som sådant, utan i fråga om huruvida han/hon aktivt vill ta del av att föra det tveksamma innehållet vidare till ett annat språk. KT är på ytan en informativ text, och dess huvudsakliga funktion verkar vara den informativa.

This report describes a study, description and testing of parts to an application adapted to the operating system Android. The application is supposed to measure the distance to a car ahead. Apart from distance measurements the ability of the application to calculate its own speed with the help of GPS is tested. From these two parameters, speed, distance and some constants the theoretical stopping distance of the car will be calculated in order to warn the driver if the car is too close to the car ahead in relation to its own speed and stopping distance.Tests were conducted on the different applications that were programmed and the result showed that the camera technique in the mobile phone itself limits the maximum distance of the distance measurement application. The max distance the tests in this thesis revealed was approximately 5 meters.

AbstractThis paper is a comparative study of the final reports of the Norwegian and Danish power studies performed in 2003. While the Danish study found that democracy is thriving, the conclusion of the Norwegian power study was that democracy is in a crisis. The purpose of this paper is to find explanations to why the studies in two Nordic countries arrived at such different results.Methodologically, the paper consists of an ideological text analysis and critical analyses of the discourse. In order to study how the results of the power studies can differ so considerably, the following aspects have been surveyed; 1) external contexts (government inquiries); 2) work process (the researchers? background, role and co-operation); 3) the problem areas and themes studied; and 4) power perspectives.

The aim of this Master?s thesis is to examine how opinions and values are expressed in BTJ?s reviews of children?s literature. According to debates reviewed and interviewed librarians, many consider BTJ to be too directing when it comes to the libraries? purchases of books. Therefore I find it important to study how the reviews are written.

Titel in original language: Marmorerningsmåleri ? behov av samsyn och kommunikationLanguage of text: SwedishNumber of pages: 45.

Uppsatsen är en reflekterande text som behandlar ett verk som har skapats inom ramen för examensarbete i medier vid Högskolan i Skövde. Verket består av en större mängd konceptbilder över Bergsfästningen Hammerhold för en Oblivion modd. Inledningsvis beskrivs i texten bakgrunden och målsättningen med bilderna till modden. Därefter redogörs utifrån vilka utgångspunkter konceptbilderna har skapats.En kortare text beskriver arbetsprocessen med att framställa bilderna från den första skissen till den slutgiltiga renderingen i Photoshop. Därefter beskrivs arbetet med de första miljöerna, där reflektioner görs kring de lösningar och problem som uppkommit under arbetets gång.Slutligen presenteras arbetet med den slutgiltiga miljön Nomansland där lösningarna från det tidigare arbetet används mer metodiskt.

Uppsatsen behandlar ämnet information och undersöker hur texten formas och skapas av aktörerna. Fokus ligger på hur informationen skiljer sig mellan bloggar och institutionell media, vilket innebär såväl tryckta tidningar som webbtidningar. Norman Faircloughs kritiska diskursanalys samt Jürgen Habermas teori om det privata och det offentliga sätter ramen för uppsatsen där morgontidningen DN, kvällstidningen Expressen och olika blogginlägg analyseras. Vi ska utifrån en händelse se hur informationen formas av den som berättar historien. Analysen görs till en början på mikronivå genom en textanalys, för att sedan övergå till en strukturanalys där maktstrukturerna i samhället synliggörs.

This is a thesis on information design with a focus on text design. The purpose of this study is to gather knowledge about how information on the Easy-to-Read website, of the police, should be composed so that immigrants more easily will be able to read and understand the content. The goal of the study is to present a design proposal based on the knowledge that has been found through principles for readability, theoretical perspectives and literature, together with methods; readability analysis and interviews. The interviews were performed individually with the coordinator at polisen.se as well as four students from SFI (Swedish for immigrants). The study showed that the content on the website of the police is not adequately adapted to the needs of the target group. It also exhibited that the website's disposition is unclear, and that complicated terms are not explained.

Den här studien undersöker hur det vidgade textbegreppet, som breddar synen på text från att enbart gälla skriven text till att även innefatta bild, musik, film och andra medier, de facto används och fungerar i skolans verklighet.I studien tecknas först en bild av det forskningsläge som ligger till grund för hela studien och som samtidigt anknyter till undersökningsämnet.Den metod som används är en kvalitativ semistrukturerad intervjumetod där åtta respondenter, fyra lärare och fyra elever, intervjuas.Resultatet visar att det tycks finnas ett glapp mellan styrdokumentens tankar om det vidgade textbegreppet i skolan och hur det faktiskt ser ut i skolan.Uppsatsen avslutas med en diskussion där det i två teman, Textbegreppet i en vid definition och Olika syn på olika medier, diskuteras kring de empiriska resultaten i anknytning till den forskning som lyfts upp i studien. I studiens avslutande del, Avslutande reflektioner, poängteras glappet mellan styrdokumenten och verkligheten och en mer vid syn på textbegreppet uppmuntras..

Social media has made it possible to have a conversation in real time through audio, images and text, with anyone worldwide. The easy availability of social media has created a new society. Companies and organizations have the opportunity to interact with their audiences and their target in a way not previously possible. Welcome to the Web 2.0 world!Social media is a collective name for the communication channels that allow users to communicate directly with each other in real time through text, image or sound. Examples of social media are blogs, SMS, Skype, Facebook, Flickr, Youtube, Linkedin and Myspace.The purpose of this essay is to explore social media's role and opportunities in terms of being able to influence companies and organizations marketing communication. We have used a qualitative approach and our thesis is based on a qualitative text analysis study where we have analyzed 13 articles (the articles are from scholarly journals, magazines and trade/professional) from 2007 to 2009.

Just how far is it possible to make learning of new parts for recognition and robot picking autonomous? This thesis initially gives the prerequisites for the steps in learning and calibration that are to be automated. Among these tasks are to select a suitable part model from numerous candidates with the help of a new part segmenter, as well as computing the spatial extent of this part, facilitating robotic collision handling. Other tasks are to analyze the part model in order to highlight correct and suitable edge segments for increasing pattern matching certainty, and to choose appropriate acceptance levels for pattern matching. Furthermore, tasks deal with simplifying camera calibration by analyzing the calibration pattern, as well as compensating for differences in perspective at great depth variations, by calculating the centre of perspective of the image.