Sammanfattning Uppsatsens titel: Erfarenheter av IFRS i Sverige ? vad innebär IFRS för företagen? Seminariedatum: 2007-06-07 Ämne/Kurs: FEK 582 Kandidatuppsats, 10 poäng Författare: Afrodita D. Coku, Samet Elezi, Sebastian Klarås Handledare: Carl-Michael Unger, Erling Green Fem nyckelord: Utbildning, Organisering, IFRS, Koncern, Revisionsbyrå Syfte: Uppsatsens syfte är att beskriva och analysera ett antal företags och revisionsbyråers erfarenheter av IFRS. Metod: Undersökningen har genomförts enligt den kvalitativa metoden genom såväl personliga intervjuer som utskickande av frågeformulär. Referensram: Vår referensram består av att beskriva vilka erfarenheter svenska företag och revisionsbyråer har av IFRS, samt vilken organisering och utbildning har krävts att implementera IFRS.

Swedish contract law is based on the main principle of freedom of contract, which means that a contract is built on a voluntary agreement of both parties. There are exceptions from the principle of freedom of contract. In some instances a party is obliged to contract (kontraheringsplikt), which also is the subject for this paper. Kontraheringsplikt can be described as an obligation for one of the parts in a relation to come to an agreement under normal circumstances with everyone who ask for it. The cases of kontraheringsplikt are rather different.

The purpose of this study is to survey how the Sweden Democrats? success in the latest election to the Swedish parliament has changed teaching in social science. The main question is: in what way has the success of the Sweden Democrats influenced social science teaching? This leads to following sub-questions: 1) how do the social science teachers define the Sweden Democrats, 2) how do teachers relate to the Sweden Democrats in the classroom, 3) has there been a change in students? political opinions and 4) were there any discussions or proposals from the school administration which followed the parliamentary election of 2010? To answer these questions, interviews were made with four teachers. The main conclusion of this study is that the Sweden Democrats? success led to a simplification of teaching because phenomena and opinions that were previously taboo nowadays are normalized and thus have its place in the classroom.

The purpose of this Master?s thesis is to investigate the criticisms of the Swedish library education 1990-2005. By studying four different magazines, we tried to find the various opinions. The years investigated are 1990 to 2005. We have studied articulated opinions, not all opinions, in four library journals.

This paper appeals to professionals working with green questions. It intends to create a discussion about which plant species that can be established in a fieldlayer of a naturelike planting on fertile agricultural land. To initiate the essay, a studie of which values that can be connected with an establishment of a fieldlayer was performed . A part of Tor Nitzelius Park in Alnarp, a so called naturlike planting on fertile agricultural land, was used as a model for the choice of species. With the aid of soil values, photos and a list of current species, interviews with four ecologists were performed.

The goal of this thesis is to analyse whether the method ?Observiaire? is of any use for traffic analysis. The method consists of analysing film material, preferably before and after changes are made to an area, by answering a survey for the users that are observed within the population. The method also opens up for deeper qualitative analyses which are rooted in the quantitative data collected from the survey-study. In this study we analyse the method by applying it to the case study of the changes made at Götgatan in Stockholm, where a green wave was implemented and the bicycle road widened.

Since the Maastricht Treaty the European Parliament has gained competence in the decision-making process and the Parliament is today one of two decision-making institution, next to the Ministers of Council. In this study the main focus has been to shed light over the negotiation culture within the European Parliament, which up till now has been a neglected research area. This is of great significance because the internal negotiations in the European Parliament decide the external negotiation position with the other institutions.After face-to-face interviews with MEP:s and assistants I have been able to identify certain characteristics to create an understanding of the negotiation culture in Europe's elected Parliament. The negotiations are oriented towards a problems-solving approach and the prevailing apprehension is consensus-based negotiations instead of the existence of political blocks. The committees are stronger than the European party groups, which further encourage negotiation.

Every now and then new political ideas appear which creates debate. A current example of political debate is the one which concerns the creation of a feminist political party in Sweden -Feministiskt initiativ. Apparent in the current debate is that there are two existing conflicts of ideas present. The liberal thought of politics of ideas stands against feminism's demand for presence in the political life. And the other, the conflict which concerns the question of where a line between the public and the private spheres should be drawn.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

I takt med urbanisering och samha?llstrender har utvecklingen och samha?llsplaneringen av sta?der blivit allt viktigare. BREEAM Communities a?r ett relativt nytt, brittiskt, certifieringssystem fo?r stadsdelar och fungerar som ett verktyg samt bedo?mningsunderlag fo?r samha?llsplanerare. Verktyget fungerar som ett systematiskt underlag fo?r att kunna bygga ha?llbara stadsdelar och tar sa?ledes ha?nsyn till alla tre dimensioner av ha?llbarhet; sociala, ekonomiska och ekologiska.I Sverige har stadsdelscertifiering pa? senare a?r uppma?rksammats.

On the third of August 2002, in the middle of the ongoing Swedish election campaign, Lars Leijonborg beeing the leader of Folkpartiet (the Peoples Party) presented the partys new intergration programme for foreign nationals. One of the proposals was to instigate a language test for all immigrants seeking to obtain Swedish citizenship. This thesis addresses the medial debate that followed the proposal in the daily press. Using discourse analysis and postcolonial theory this thesis looks into the fact that there were not unity in the wake that followed the language test proposal resulting in one medial and one popular discourse. The newspapers investigated were largely negative in their tone, whereas on the opinion pages, the view of the people seemed much more positively inclined.

The purpose of this dissertation is to examine and present six different texts produced by the Sweden democrats. This examination focuses its attention on the content and the technique of the arguments present in the texts. In addition, the results will be put in relation to the steering documents for the Swedish school system. The aim is to observe common features regarding content and technique present in the texts. More specifi-cally, I will examine how the texts produced by the Sweden democrats pose a problem to the Swedish school system.

Stormwater in urban areas has been treated as a problem for a long time. The large proportion of impermeable surfaces inhibits the water from infiltrating in the ground to the same extent that it does in nature. This causes intensive surface flow during rain, which in turn causes inconveniences such as decreased accessability, floods and increased risk of desease spreading. Drainage through pipes is the traditional and usually functional metod for storm water disposal. That is as long as water flows are moderate. But precipitation varies naturally in amount and intensity and additional impermeable surfaces make some pipes insufficient for heavy or lasting precipitation.

This paper presents a study of Scandinavian Airlines? (SAS) frequent flyer program, EuroBonus. The study describes the transfer pricing of award seats between EuroBonus and the airlines within SAS. Furthermore, it aims to determine what effects market-based transfer pricing would have on EuroBonus, the airlines within SAS and consequently on the SAS Group. We have found that the existing transfer pricing does not provide incentives for the airlines within SAS to satisfy EuroBonus? demand for award seats.

AbstractIn this bachelor thesis I discuss and analyse the current situation of the Venezuelan democracy. By using a theoretical framework based on the theory of horizontal accountability, I focus on the interaction between different institutions and branches within the state of Venezuela. The analysis focuses on the strenghts and flaws of the newly accepted constitution, and to what extent the institutions of checks and balances remain true to the laws and the constitution of 1999. My conclusions are that in terms of vertical accountability, the Chávez-regime acknowledges a wide popular support for their governmental actions. In contrast, the incumbent administration shows almost no respect for horizontal accountability.