In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

Vi behandlar i denna uppsats metoder för att minska transaktionsexponering vid utrikeshandel. Uppsatsen är skriven på uppdrag av ett fallföretag och problematiken kring transaktionsexponeringen sätts i relation till deras situation. Syftet är således att utifrån fallföretagets situation beskriva teorier kring området och genomföra ett test för att komma med förslag på en säkringsstrategi för företaget. Vi har tagit del av en riskanalysrapport från företaget samt haft öppna intervjuer med ekonomichef och controller. Vidare har vi laddat ner data från Sveriges Riksbank och Datastream.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Abstract The purpose of this essay is to find difficulties and risks in the re-engineering process when restructuring to Model-View-Controller (MVC). A thoroughly theory study has been conducted to be able to understand the important steps in the re-engineering process. The methods and concepts of this essay are re-engineering, UML, system development life cycle, design patterns and MVC. The science approach used is design science where the artifact being developed are a set of models.In the analysis phase of the process the system is analyzed. The result of the analysis is notes of difficulties found and models showing the structure of the system.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

ABB Surge Arrestors in Ludvika have for a long time had a problem to keep the moisture at a steady state in the production of their ZnO-powder, that is used to produce varistors.Some black-box models of the spray drying process have been designed and evaluated to find a solution for the problem. After evaluating the collected data it has been found that variations in the supply voltage causes control difficulties for the operator. A cascade control system was designed, consisting of three PI control loops designed with lambda tuning. The disturbance in the supply voltagewas used as a feed forward in the control system.At the end of the project the control system was installed, and tests were made to verify the functionality of the regulator. It was shown that most of the variations in the moisture of the powder could be eliminated using small resources, through purchase of a process controller and four power meters.

För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

This report discusses developing a software log tool for analysis of industrial processes. The target was to develop software that can help electro Engineers for monitor and fault finding in industrial processes. The tool is called PLS (Process log server), and is developed in Visual Studio.NET Framework 2005. PLS works as a client with Beijer Electronics OPC Server. The program is able to read data from PLC (Programmable Logic Controller), trough the OPC Server.

In this Bachelor Thesis (20 p.), we present the history and development of "Intelligent Houses", and most important- explore some of the future possibilities in this area. The project has been carried out through an interdisciplinary cooperation between three different educations at the Blekinge Institute of Technology. By conducting a dialogue with various actors with different professions, we have been trying to identify needs within the concept of "Intelligent Houses", were the end user is not only the tenant or homeowner. Through Participatory Design methods, such as a Future Workshop, we have brought the users together to discuss their own and each others needs and hindrances in their respective work practice, and how intelligent house technology could improve their work conditions. We have also been testing a highly sophisticated CO/CO2/Moisture/Temperature/Enthalpy multi-sensor & controller, originally developed for regulating indoor climate systems.