Hur omräkningsexponering ska hanteras är en fråga för alla koncerner med dotterbolag i utlandet. Trots att detta i grunden är ett redovisningstekniskt problem - och inte involverar några reella kassaflöden - har det betydelse för koncernens balansräkning och i längden för viktiga finansiella mått . Perspektiven på hur frågan skall hanteras är många och hänsyn måste tas både till finansiella redovi

This thesis consists of a study whereby five imprisoned men were interviewed regarding their perspectives on masculinity and fatherhood. Drawing upon critical gender theory, masculinities theory (R.W. Connell, M. Kimmel and J. Hearn among others) and intersectional approaches to social studies, the author analyzes the interrelationship between notions on masculinity and fatherhood, from a point of

The world around us is urbanising at a faster rate than ever. Today more than 70 per cent of the European population lives in urban areas, especially small and medium-sized cities. Often, cities are the centres of economic growth. In the context of urban pollution and climate change, cities are at the core of European policies due to their ability to be the ‘places’ where solutions and innovations

Sammanfattning: Studien syftar till att genom unga kvinnornas egna ord skapa en förståelse för hur en diagnos av borderline personlighetsstörning påverkar sättet att konstruera sin identitet. Vidare vad konsekvenserna av diagnostiserandet blir för den enskilda individen. Psykisk ohälsa är i dagens samhälle ett omdiskuterat ämne. Flera nya legitimerade diagnoser om psykisk ohälsa har uppkommit och

Populärvetenskaplig sammanfattning I dagens samhälle eftersträvas en mer miljömedveten syn på användandet av samhällets naturresurser vilket innebär att man behöver se över användningen av bland annat naturgrus och utvärdera möjliga alternativa substitut. Naturgrus skapas genom naturliga processer – vattenrörelser kan till exempel sortera och kantstöta materialet så att gruskornen blir rundade. De

Målet med detta examensarbete är att skapa ett koncept där kunden får möjlighet att påverka den visuella utformningen av höljen, och/eller utformningen av fästen till olika övervakningskameror. Axis Communications kunder har hela tiden ökande krav på snabbare leveranser och det finns ett växande behov av kundanpassade produkter. I detta examensarbete undersöks möjligheterna med additiv tillverknThe thesis objective is to create a concept where the customer gets the opportunity to decide, or change some of, the visual design of the casings, and/or the design of the mounting bracket for an Axis Communications’ surveillance camera. Customers have increased requirements for faster delivery and a growing need for customized products. In this thesis the possibilities with additive manufactur

Virtual meetings and virtual collaboration technologies are applications where ICT could potentially be used to green business activities. There are, however, uncertainties and disagreements about the organisational effects of increased use of these technologies, which makes it difficult to measure and follow up on outcomes. This thesis explores the potential effects that virtual meetings and vir

The particularities surrounding the way decentralized multinational companies are structured and governed can determine the success or failure of integrating sustainability aspects into their units’ approach of doing business. The choice of pursuing a decentralized avenue over a headquarter-driven one in managing sustainability can have a significant influence over the coherence of Group1-wide str

This study aims to identify barriers to small wind energy in Argentina, and provide recommendations for Argentine stakeholders and policymakers for promoting the development of small wind. Argentina faces a serious energy challenge with its high dependence on fossil fuels (especially natural gas) in the face of rising global prices and decreasing reserves, challenges in domestic production and exp

This thesis focuses on what can be done from institutional prospective to integrate increasing amount of wind power to the system in China. By looking into what are current grid integration problems in China at institutional level and how the best insternational practice, the Danish grid integration, look like and the lessons from institutional prospective and comparison between two systems are ma

‘Green growth’ is a concept that has gained credence in the literature and wider policy-making circles, broadly referring to the implementation of policy and development strategies that encourage economic growth whilst ensuring that environmental wellbeing is maintained and / or improved. However, few examples of ‘green growth strategies’ have been produced to date, and the literature is sparse re

The thesis explores the possibilities of the Swedish government to assure effective waste collection policies for mercury-containing gas-discharge lamps (GDL) in the context of phase-out of incandescent light bulbs. The study includes review of the waste collection, the waste collection evaluation, policy review and policy analysis. The specific analytical tools applied include Lindhqvist’s policy

Stakeholders are voicing concerns over the social and environmental impacts of components of Europe’s renewable energy strategy that will significantly increase the region’s demand for forest biomass. Energy companies must address these concerns if they are to manage financial, reputational, regulatory and competitive risks. Sustainability schemes may help reduce such risks by increasing the socia

The present study investigated second language (L2) learners’ processing of filler-gap dependencies and tested the implications of Clahsen and Felser’s (2006) shallow structure hypothesis according to which L2 learners underuse syntactic information during the processing of these sentence types. Advanced L2 learners of English (native Swedish speakers) listened to English sentences with object-rel

Sustainable healthcare is becoming an increasingly prominent issue as the aspects and impacts of healthcare activities are acknowledged and discovered. However, ‘sustainable healthcare’ is a debatable concept, without consensus and used in a variety of ways by many organizations. This research project lays a foundation for working consistently with the concept. Traditional and modern performance m

Local seafood movements have recently emerged in North America with the aims of enhancing connections between fishermen and consumers, towards improved environmental, economic, and social sustainability. Community supported fisheries (CSFs), in particular, have arisen as a new business model for linking seafood producers to local markets. However, little research has been carried out on the likely

This research gives a special attention to CSR audit in China, from both theoretical and practical perspectives. The research starts with the analysis of theoretical foundation that underlies the emergence and development of CSR and CSR audit. Both stakeholder theory and principal-agent theory are applicable to explain it. In the context of these two theories, the corporate management is not only