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.

This study examines the cultural factors which necessitated the establishment of The Music Archives of Småland in 1991 in the city of Växjö. I wanted to know the importance of the local music tradition and the role of those people who worked to create an institution such as this. In order to do this I interviewed the chief collector of early folk music, Magnus Gustafsson, and made use of literary sources to devise questions and evaluate the results of the exercise. In this study I have made use of a model of a musical culture in a society, created by Lundberg and Ternhag, based on the theory of cultural fields by Pierre Bourdieu. According to this model, the stature of a musical culture gives different forms of musical expression certain roles, but these roles can be remodelled, reflecting perhaps political or ideological influence.

The purpose of this thesis work is to evaluate how the physical behaviour of a pipe bend is affected by the pipe bending procedure. Effects such as initial ovalization, thinning, thickening and plastic hardening from the bending procedure are examined and the mechanical properties of pipe bends containing these effects are investigated.This has been evaluated by creating a detailed Finite Element model of a pipe that is being bent. Then the differences compared to a bent tube in a virgin state, so called Elbow elements and an analytical in-house program have been evaluated. The virgin state refers to a model of a pipe that is bent from the beginning, thus having a homogeneous thickness and not containing any plastic hardening. The Elbow element is a calculationally cheap element, specially developed for accurate calculations of pipe bends in an initially virgin state.The goal with the thesis work is to get a better picture of what happens to a pipe as it is being bent, how this affects the mechanical properties and to evaluate the possibility to develop an easy method for taking these effects into account when using the Elbow element.This report describes the layout of the work and how the detailed FE-model has been constructed.

The failure of Structural Adjustment Programs and its neoliberal policies to effectively reduce poverty have led to the creation of Poverty Reduction Strategy Paper (PRSP) by The World Bank and International Monetary Fund. PRSP, connected to both the Comprehensive Development Strategy and the HIPC initiative, are built on the notion of national ownership and stakeholder participation and thereby expand potential conditionality to include matters of governance. This thesis examines the evolution of PRSP and how the process of participation affects national governance structures. By analyzing the role of rules and norms within the World Bank and IMF from a historical point of view the thesis explains why the participation process has developed the way it has. It concludes that neoliberal norms, still at heart within the World Bank and IMF, have an impact on the process of participation within nation states and thereby its governance structure.

In today's society, the internet is an important part of everyday life. Over recent years the number of electronic services has increased markedly. Communities such as Facebook, consume more of people's time than 5-10 years ago. How can public authorities benefit from these communities or are the municipalities not ready for this? The municipalities determine how their resources should be allocated based on the municipality's needs.

The purpose of this study is from a case study develop a model that aims to cost effectively improve productivity in a manufacturing production process. The study highlights the importance of having knowledge about customer needs and using a holistic process perspective when improving productivity to identify the relations between the process stations and by this find problems that cause waste and losses in productivity. Tools and methods used to make production more efficient such as single minute exchange of die, spaghetti diagram, 5s and master production schedule is presented an applied in the model to see how these effect costs, productivity etc.Maintenance effects on quality and productivity in a manufacturing company will as well be covered in this thesis. The results and conclusions finally reveals how the process improvement tools, maintenance and production planning for example effects each other and why it is important to establish an attitude in the company where continuous process improvement should be emphasized..

Background: Businesses are traditionally valued with the so called Discounted Cash Flow-model. When valuing newly-started businesses, surrounded by high uncertainty, and whose capital mostly consists of unrealized business opportunities, the Discounted Cash Flow-model needs to be complemented if the total value of the business is to be captured. A valuation with the help of real options is capable of valuing these unrealized opportunities, which often exist in newly-started businesses. The unrealized opportunities are to be found in the business plan of the business, why this needs to be valued to capture the total value of a newly-started business. Purpose: To demonstrate what the use of real options can result in when valuing businesses.

AbstractObstacles or opportunities? ? A study of the experience of collaboration of social welfare secretaries and school staff.The purpose of this study is to illustrate the importance of the work with children and youth through the joint efforts between different authorities. The study deals with the collaboration between the social services and schools in the Ludvika municipality. The objective of the study is to investigate how teaching personnel and headmasters in compulsory schools and the social welfare secretaries in Ludvika, experience the collaboration, and how this works. On the basis of the objective, we have formulated some relevant questions; To what degree are schools aware of the model of collaboration, which is the basis for collaboration within the municipality, and are there any differences in awareness between different categories of employees? Other questions deal with differences in how the social services and schools experience the collaboration, discrepancies between different schools in this regard and if the respondents? experience any obstacles and/or opportunities by the collaboration.Collaboration is, and has been, a pressing issue for a long time in the public debate.

The purpose of this bachelor's thesis is to examine the information needs and behavior of Swedish theater students. The aim is to get an increased insight into how theater students search and use information as they create their character roles and also to examine how the information seeking is integrated in the creative process. The findings of this study have been made through qualitative data gathered from five interviews with six theater students who are studying at the Swedish Theater Academy. These students studied between autumn term of 2014 and spring term of 2015. To analyze the result of the interviews four different theories? have been used, Carol Kuhlthau?s information search process model, Lars Höglund and Olle Perssons model of four domains, Lars Höglund and Olle Perssons information search barriers and Tom Wilson?s model of information behavior.

District heating covers around 80 % of the heating demand in apartment buildings and 10 % in single-family homes in Sweden. In the year 2010 the total input of energy to the Swedish district heating grids was about 70 TWh, which corresponds to 11 % of the total energy input to the whole energy system in the country. Through the combined production of heat and power the CHP-plants often reaches an efficiency of 90 % from energy in the fuel to produced heat and power. In order to keep the efficiency high it is important for the owners of the plant to have good knowledge about the plants performance at different operation points. Strängnäs Energi AB initiated this diploma work together with FVB Sverige ab in order to come up with a program for short term planning of the production of heat and power at the company´s CHP-plant.The work consists of three main parts.

In this thesis I discuss and analyze different factors, and different circumstances, that influence identity negotiation among the north american indians. I do this mainly by using two models.The first one is Druckmans three dimensions of identity; negotiating identity, durability of identity and spread of identity. Depending on how the identity fits in these dimensions one can se if, or how, they influence the negotiability.My second model for analyzing is Reeds ?fasteing and unfastening identity?, using this model I have tried to understand during what circumstances the identity is negotiable. The identity is more or less negotiable depending on where the indians live, who they are living with and also on their inheritance.My results shows that the indian identity is changing and developing over time but the main characteristics still remains the same.

To be able to compete on the market environmental Management System has become an important part of operations work. However, many companies still haven?t implemented an environmental management systems due to lack of time and the high costs. One of the companies with this problem is Falu Bildemontering. Their goal is to accredited according to the ISO 14 001 certificate.

Uppsatsen syftar till att identifiera faktorer som påverkar vid köp via enprisjämförelsesida. Faktorerna söks både i konsumentens tillvägagångssätt samtprisjämförelsesidans utformning. Identifieringen av faktorer sker med hjälp avett eget utvecklat ramverk för utvärdering. Ramverket bygger på befintligateorier och modeller som presenteras i litteraturgenomgången. I uppsatsenpresenteras empiriskt material från observationer och djupintervjuer med tiorespondenter.

The objectives of this research were to determine whether the natural rattan resources in Sulawesi, Indonesia can cope with the strongly increased harvesting pressure that has occurred over the last centuries. I was furthermore looking for patterns in the rattan population dynamics that might give a hint on how the harvesting system could be improved to ensure a maximum sustainable yield. To answer these questions, I developed an individual-based model to analyse the dynamics of rattan growth in connection with rattan harvests by locals to identify sustainable levels of rattan harvests around villages in Sulawesi, Indonesia. Scenarios with different harvesting intensities were run to compare the change in harvest amount. For a given harvesting pressure, scenarios with a high number of harvesters and a low harvesting frequency had the same effect as scenarios with high harvesting frequencies and a low number of harvesters.

There are many views in the concept of corporate reputation and the massive research in the area tends to result in many new definitions. Research has shown that a good corporate reputation has a positive relation to Sustainable Competitive Advantage, financial performance and attraction to competent employees. The many views in the concept make it especially interesting to examine the view on corporate reputation in a perspective of big Swedish corporations. Another interesting area to examine is whether the companies manage their reputation or not. The empirical findings of this essay are based on qualitative interviews to get a deeper understanding in the area of reputation.