Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

The aim of this Master?s thesis is to investigate how a public library should sign and organize their resources to make them as accessible as possible to the users of the library. Our theory, Paul Arthur?s and Romedi Passini?s wayfinding theory, is about how people search through information loaded environments. Our empirical material consists mainly of three parts: an inventory of the resources and guiding at Hammarö bibliotek, eight interviews with visitors at Hammarö bibliotek and observations of how visitors use and interact with the library, its resources and guiding.

The governing set of regulations for structural engineering in Sweden used to be Boverket, BKR. However in the beginning of the 21st century a changeover to new regulations, the Eurocodes, started.The transition was completed in year 2011 when the Eurocodes became the mandatory design work policy for all countries within the European Union. The Eurocodes were implemented to simplify and remove potential barriers to trade that may exist when countries have different design rules.  Since the changeover it has been important for all construction companies to update their knowledge base and their design software.When comparing the two calculation processes they seem similar, but there are a couple of differences worth noting.  With the new regulations, engineers will find that the process when designing joints in timber structures has changed.  What used to be a fairly easy and straight forward calculation procedure has now become tedious and time consuming.The objective of this degree project is to present a product, a dimensioning tool that will help structural engineers when computing lateral load carrying joints in timber structures.The degree project is made up of two parts where the first part is the written report describing the background and theory behind load carrying computations. The second part of the project is the actual dimensioning tool which includes several worksheets in Microsoft Excel. The program treats single and double shear connections of the following:Nail jointsScrew jointsSteel plates (thick and thin types) The user can edit the following parameters:Type of plate/ number of shearsStrength class of timber membersMember and plate sizeType of fastenerDiameter of fastenerLength of fastenerYield moment of fastenerkmod and partial factors for design load carrying capacityThe dimensioning tool was created and developed in collaboration with structural engineers at the company Byggteknik AB.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

Uppsatsens problemformulering beskriver kategorisering som fenomen och dess konsekvenser på samhällsstrukturen. De mest etablerade och explicita kategorierna ? man och kvinna ? ses som ett resultat av de kategoriseringsprocesser som ständigt pågår. Strukturernas och kategoriernas existens och reproduktion finns i alla sociala samspel, och min huvudsakliga hypotes är att en viktig del i reproduktionen av våra könsidentiteter utgörs av det arv vi ger till barn. Denna studie syftar till att belysa huruvida det finns ett signifikant sätt att skildra könsidentiteter i barnböcker.

We have chosen to write our examination essay about Ukraine, we wanted to find out what kind of possibilities there is to run a farm there, and also find out what kind of problems that might arise. Ukraine is still heavily influenced by Russia and the legacy from the former Soviet Union. The agriculture today looks pretty much like it did before the collapse of the Soviet system. There are large governmental or cooperatively owned farms. The large farms have to deal with bad cash-liquidity and they often have trouble getting a hold of seed and artificial manure to their whole acreage.

AbstractAccording to 3 § in the Equal Opportunities Act should employer fulfil their commitment to their employees and work targeted for the equality in working life. In the report we account for 3?11 §§ Equal Opportunities Act, in purpose to show employer obligations to work actively work for equality between the sexes. This is the main focus of the article and the answer to one of our issue of law. We have also written about how equality work and how the Equal Opportunities Act has grown up, how it work in today?s society and the thoughts about the future.The growth of equality work, the Equal Opportunities Act and a short history are partially written from European law, the Swedish government official reports and in government bills.

Today equal representation between the genders in parliament is something to be desired. One way to reach the goal of equal representation is by using quotas. The purpose of the study is to research the lack of equality in elected institutions by using a perspective on qoutas.  The study also seeks to find answers to if using quotas is a good method according to gender studies. A text analysis is being used to find reasonable solutions to the study´s presented complivations.  By analyzing different texts about quotas some of the more common arguments in the discussion about using quotas in parliaments were highlighted. Some of the more frequent arguments to implement quotas are that it would be more just but also that women and men may have different interests, experiences and therefore equal representation would be a question of resources.

This thesis revolves around co-opetition and boundary spanning activities with IETF (Internet Engineering Task Force) as research case. The main objective is to through qualitative interviews and a passive observation of email conversations explore how the participants of IETF experience and is affected by a double membership where they sometimes are cooperating with their competitors. Theories states that boundary spanning activities can create role conflicts for these participants when different role-senders, IETF and the employer, send incompatible expectations. We also believe that this can have a negative impact on discussions and the standard development process, which is why we are conducting the passive observations mentioned above.The result shows that the environment of co-opetition is a contributing factor to role-conflicts. These conflicts appear when participants are forced to choose between the role as an employee and the role as an IETF participant.

The economic development and industrialization that has taken place in many parts of the world during the past century has brought about a huge increase in economic welfare. During this process, it has repeatedly been debated whether the gains from economic development are shared by everyone or just a few. In the field of economics, vast research has been conducted on this particular subject ever since the 1950?s. The most famous contribution might be said to be Simon Kuznets article, Growth and Income Inequality from 1955 and the ?inverted U?-hypothesis that was formulated on the basis of that article.

The object of the thesis is to propose a new design for the neighbourhood of Veiberg that is situated in the small Norwegian town Jessheim. My approach was to first make an analysis of the whole community and the structure of the town, and then gradually focus on the actual neighbourhood to continue the research there. On the basis of my research the block will be redesigned. The research will lead to a well-planned design of the neighbourhood, which will adapt it to its surroundings in a sustainable and constructive way. The project will lead you through the history of the town and the intentions and aims of the municipality. The project also examines the structure of the town and the function of the neighbourhood in the town today as well as investigation of the history, the structure and the qualities in the area.

This paper constitutes graduate work at the Depart-ment of Urban and Rural Development at the Swedish University of Agricultural Sciences. In this paper the urban structure of the million program suburb Husby in Stockholm is examined and what effect this structure has on social life in the area. The main objective of the study has been to, with the help of morphological analyses, examine how to create meeting places and make the Husby Park more accessiblefor the inhabitants in Husby. There has been a selection of analyses to ensure that Husby?s spatial relationship with surrounding suburbs as well as local spaces in the Husby Park is described.

This report aims to examine the design of a passive house. The design addresses the selection ofmaterial, sizing and selection of both building services systems and building technical features suchas load-bearing framework and moisture control. Interior layout is designed for a family of twoadults and one child.A big part of the report is devoted to an in-depth comparison of three different wall constructions ofpassive house standard. The structures that have been compared are a lightweight timber structure, aheavier concrete structure and a sandwich wall of the brand Weber Leca. The report covers variousaspects such as air flow, wall thickness, the risks associated with the construction, U-value, thermalbridges, power consumption, price, and assembly costs.

The focus of the thesis is: how conditions for agriculture in the Republic of Macedonia today may form the basis for development of the agricultural sector towards conditions needed for future accession into the European Union. The method for investigating this question has been to look at newly available farm monitoring system (FMS) data from Macedonia. Also to look at the latest government policies created in the country for the agricultural sector and rural areas in relation to the requirements for EU accession. Articles and empirical studies published by other authors related to the questions which arise in this study have been reviewed and presented herein. Trade relations, trade patterns and national economic and agricultural trends are displayed to provide a background overview for the study of the agricultural sector.

The hotel is located on Skatholmen in the archipelago of Stockholm, Värmdö county. The hotel building has an open structure characterized by hospitality and the nature outside. The rooms have stunning views of the island landscape and lush forest. With biodiversity and valuable nature in mind, the building has been designed with a structure that should not be too intrusive in the surrounding landscape. The building is meant to blend into the dark silhouette of the island and to give a light footprint on the topography of the landscape.The use of well-chosen materials and similar design, both in plan and facade, creates a consistent building despite the building's somewhat playful expression.