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..

Objective: The out-of-hospital cardiac-arrest incidence in Sweden averages about 10 000 a year. Whether the victim will survive or not is dependent upon rapid actions according to the chain of survival ? early alarm, early CPR, early defibrillation and early medical treatment. While waiting for the ambulance the victim is completely dependent on immediate help from any bystander, because early CPR improves survival rates by two-three folds. Unfortunately not all bystanders start CPR because of different reasons.

The purpose of this study was to examine how the personnel of the Employment Office in Malmoe interpret the emotional situation and health of unemployed individuals. We also wanted to examine if and how the personnel work with these aspects. In relation to this we found it very interesting how the personnel dealt with the responsibilities of power, hierarchy and how subordination afflicts the unemployed. Our main questions were: Are the previous studies results confirmed by the response the personnel of the Employment Office give about the difficult situation among unemployed individuals? Which factors do the personnel at the Employment Office consider the main causes of negative emotional situations among the unemployed? How do the personnel deal with the emotions of the unemployed? How does the important responsibilities of power affect the relationship between the personnel and the unemployed? Which effects/impacts from current political changes are the personnel able to see on the situation of the unemployed? We interviewed eight people working at the Employment Office in Malmoe.

The main purpose of this thesis is to investigate the possibility to communicate messagesrelated to sustainable development through cultural works. Culture is here synonymous toliterature or, more specifically, the fiction genre. According to ecocritical research, this genrehas the capacity to contribute to a more sustainable development and is therefore interestingto analyse from an environmental point of view.The novel selected for the study is Vips så blev det liv - eller en hyllning till blågrönalgen(2010), written by the Swedish author Bob Hansson. The analysis is mainly focused on howthe book?s climate related messages are formulated and integrated in the story.

AbstractTitle: A changing climate? A study on the changes of the communicativeclimate. Klimat i förändring? En studie om det kommunikativaklimatets förändring.Author: Anne BjörckAim: The aim of this essay is to study changes in the area of the communicative climate and link that to Karl Weicks thoughts on communication and change. Karl Weick is famous for his contribution to organizational theories and he is still very well used around the world and that is the main reason to why his theory is served as a base in this essay.Method: The essay has a theoretical base with elements of qualitative explorative research method.

AbstractDespite that e-business nowadays is established scepsis against it amongst consumers exists. We, as consumers, suppose that this skepticism is caused by bad communication from the e-business companies. This has lead to our suggestion that some con-sumers refrain from e-business because of bad communication or deficient trust.Our purpose with this paper was to investigate factors of communication between companies and consumers within e-business (B2C) from the consumers? point of view. We thereby have drawn conclusions regarding consumers? choice of e-business company.

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..

The aim of the study was to install a biogas system consisting of three tubular polyethylene biogas digesters at a rural household in Malawi and to evaluate the constructed biogas system with regards to relevant system parameters. The purpose was to evaluate if the technology is a possible solution to reduce deforestation and support Malawi in climate change mitigation and adaptation. The study was carried out in the southern part of Malawi in cooperation with the University of Malawi. Locally available materials were used to construct and install the system. Three different feed materials, cow, goat and a mix of cow and goat manure, were used in order to determine which one was best suited to utilise as a digester substrate. After the installation, measurements of temperature, pH, biogas production, biogas composition and system functionality were made. The results of the study show that a biogas system with tubular polyethylene biogas digesters can be successfully installed at a rural household and that the most suitable feed material is a mix of cow and goat manure.

The Swedish population has the world?s largest percentage of shareholders either by direct or indirect owning. Due to the increasing interest of equity capital markets, private as well as institutional investors rely on forecasts from financial analysts. The reason for this is due to the lack of expertise among investors in this area. Due to the fact that analysts influence the Swedish stock market immensely, it?s of great interest to explore whether an analyst can be seen as a rational participant.

Sweden is a member of the European Union since 1995. The European Union issues directives that cover different areas. Member states must implement these directives into their national legislation. The European council issued in 1993 a directive that took action on the organization of working time, also known as the working time directive. The full name is: Council directive 93/104/EC of 23 November 1993 concerning certain aspects of the organization of working time.

The purpose of this study was to illustrate how professionals, who work with psychosocialproblems among children, look at the impact of social factors on behavior that causes ADHDdiagnosis and at the relationship between social factors and the increased diagnosis that hasoccurred in recent years. To answer our purpose, we chose a qualitative approach byinterviewing six professionals who had different professional affiliations. We analyzed theresults using systems theory and attachment theory. The results showed that the professionalssaw various social factors that influenced the behaviors that cause ADHD diagnosis, particularlytroublesome growing environment and the school environment that requires greater cognitiveability and social skills of children today. They also saw that social factors could have an impacton the increase of diagnoses, particularly that the diagnosis can result in that the understandingchanges and that it is considered easier to get extra support at school with a diagnosis..

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Lean is a production philosophy which is about increased resource use while meeting customer requirements. The foundation of lean comes from Toyota and their production philosophy The Toyota Way. Professor Jeffrey k. Liker has worked with Toyota's production philosophy and Lean for a long time and has created a 4 P model and 14 principles that characterize the Toyota production system (TPS), which many sources refer to.The aim of my work is to study the working procedure of asphalt projects from sales to the laid asphalt with a focus on planning and production management. The goal is to examine how the lean philosophy can be applied in planning and production to simplify the flow of asphalt projects based on Likers model and principles.

Many times it can be the simple things that affect the attitude of work and which have an importance on the organization's effectiveness. These are not always apparent but can have a large importance for the motivation and the attitude of work. Large number of companies uses wage and other financial rewards system but is there any form of informal factors that have an importance for the coworkers and that affects motivation. What factors that affect the motivation within the industry are interesting to examine and specifically the factors that are not apparent, in other words informal factors that increases the motivation. The purpose of this thesis is to examine and describe which informal motivator factors co-workers/employees in a production department think are meaningful.

The purpose of this thesis project was to study how different companies are working with LastTime Buy and through that study propose improved ways of working with this for Scania CVAB. The project aimed at studying the work processes from three different perspectives:decision models, quality aspects and liability aspects between companies.To study this, qualitative interviews with one or several representatives from differentcompanies that are affected by or involved in Last Time Buy were used. Representatives wereselected partly from Original Equipment Manufacturers, suppliers, component manufacturersand companies offering third part solutions for Last Time Buy. The companies also reflecteddifferent industries. The interviews aimed to create an understanding for the methods used atthe different companies but also the ways of thinking and the knowledge behind the choice ofthese working methods.The analysis shows that the Original Equipment Manufacturers used very similar decisionmodels for Last Time Buy, but that external factors or the company strategy made them reachdifferent results.