The mobile revolution is here to stay, and today most people have (at least) one cell phone at home. Some even a PDA (Personal Digital Assistant)as a complement for the simpler tasks at the office, e.g sending e-mail, word processing, browsing the Internet etc. Many business have also given the employees the opportunity to do some of the business tasks inbetweeen customer visits with the help from a cell phone or PDA.Despite all this, the so called Internet connected mobile revolution is often mentioned as a big failure. Maybe because the people in general tended not to use the new technology as much as the companies predicted. This could be because they still haven't learned how it works, or just don't seem to have the need for services provided.After a couple of failures in the development process, almost every cell phone has support for mobile Internet today.

After the orange revolution in Ukraine, hope was given to achieve fullydemocracy in the whole society. However, this has not been the outcome; theUkrainian public administration still has problems to deliver what the societydemands. By answering the question: ?Which problems have the publicadministration to become democratic and how can we explain them??, we analyzethe failures within the public administration to accomplish democratic procedures.The empirical material in this thesis is mainly obtained from interviews andresearch during a field study in Ukraine. The problems for the civil servants inUkraine to act as guardians of the society are strongly connected to an inadequateprofessional knowledge.

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.

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.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

The aim of this essay is, with reference to a close study on the negotiation delegations of the Tenant Association, to examine the principals of democracy in relation to distribution of power and participation, efficiency and professionalism. This is done with the intention to understand the Tenant Association's view on its own commission as negotiator, according to democracy. The investigation is carried out on the Tenant Association in the Swedish cities of Stockholm, Malmö and Gothenborg.The data acquisition was obtained by using a questionnaire and through interviews with representatives from the Tenant Association negotiation delegation.A central conclusion from this investigation is that the representatives of the Tenant Association generally are satisfied with the democracy model used in the organisation, despite awareness of the fact that there are some failures with representation amongst younger people, women and immigrants. Also, they suggest that the model with representative democracy is by all means the most useful because of its arrangement and efficiency in decision making processes.The policies of the Tenant Association, considering distribution of power and participation between elected representatives and employees, are legitimated by the negotiation delegates. However, there is obvious discrepancy in the look upon their respective tasks between the delegates and the chief negotiators.One can recognise the development of democracy that is called New Public Management in this survey.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

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 association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..

This thesis examines a possible control strategy to minimize flow fluctuations in Uppsala?s district heating system. High variations in flow rate may lead to complications caused by hydraulic constraints in the district heating system. These complications, such as inadequate pressure and temperature levels, increase the risk of heat delivery failures. It is therefore important to avoid such situations both for the producer and for the customers.Typically, the forward temperature is controlled by using a rough correlation with respect to the outdoor temperature.

This study is about how students view the effects teachers have on their self-esteem and self-confidence. The theoretical background covers the consequences of success and failures, and the interaction between students and teachers, in regards of self-esteem and self-confidence. The purpose of the study was to examine what had in-fluenced the students? self-esteem and self-confidence in the interaction with teachers. To reach the goal of the study, several qualitative interviews were made with the following questions as base:? Which factors does the student consider to be of importance for their self-esteem and self-confidence in the interaction with teachers?? How does the student feel that these factors were affected concerning their self-esteem and self-confidence?During the analysis and systematization of the transcribed interviews, five factors emerged that effects self-esteem and self-confidence.

This study is about how students view the effects teachers have on their self-esteem and self-confidence. The theoretical background covers the consequences of success and failures, and the interaction between students and teachers, in regards of self-esteem and self-confidence. The purpose of the study was to examine what had in-fluenced the students? self-esteem and self-confidence in the interaction with teachers. To reach the goal of the study, several qualitative interviews were made with the following questions as base:? Which factors does the student consider to be of importance for their self-esteem and self-confidence in the interaction with teachers?? How does the student feel that these factors were affected concerning their self-esteem and self-confidence?During the analysis and systematization of the transcribed interviews, five factors emerged that effects self-esteem and self-confidence.