AbstractThis study has two aims:[X] to create an analytical framework consisting of factors that might trigger terrorism[X] to apply the analytical framework on the case of IRA, in order to be able to examinewhich factors that exist behind the appearance of terrorism in the current caseTo reach the first aim the author has studied the theoretical discourse on the complexed issueof terrorism. This has constituted the point of departure for the creation of an own analyticalframework. The purpose of the framework is to bring clearness to why terrorism appears. Theanalytical framework is not only suited for application on the case of IRA, but for applicationon terrorismcases in general. To reach the second aim the framework was applied on the caseof IRA.The aims of this study have been fulfilled through the method of qualitative text analysis.

It has become increasingly common for cities and municipalities to take greater account of the place marketing, and to see the physical location as a brand. An early step in this process is to make the image measurements of the place, in order to develop better marketing strategies. A method often used in tourism research for this type of measurements is Etchner and Ritchie's theoretical framework. The framework is initially designed to measure visitor's image of a tourist destination.Almost all previous research in this area is based on the visitor's perspective, but Olofsson and Skredsvik have used this framework to measure a location's image among the residents. They feel that the residents of a place can be seen as ambassadors of the place because they know the site well.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

This report describes a study aimed at uncovering flaws and finding potential improvements from when the modelling tool EAAT is used in conjunction with the modelling language CySeMoL. The study was performed by developing a framework and applying it on CySeMoL and EAAT in real life context networks.The framework was developed in order to increase the number of flaws uncovered as well as gather potential improvements to both EAAT and CySeMoL. The basis of the framework is a modified version of the Quality in use model from ISO/IEC 25010:2011 standard. Upon the characteristics and sub characteristics of this modified model different values for measuring usability where attached. The purpose of these values is to measure usability from the perspectives of both creating and interpreting models.

It has become increasingly common for cities and municipalities to take greater account of the place marketing, and to see the physical location as a brand. An early step in this process is to make the image measurements of the place, in order to develop better marketing strategies. A method often used in tourism research for this type of measurements is Etchner and Ritchie's theoretical framework. The framework is initially designed to measure visitor's image of a tourist destination.Almost all previous research in this area is based on the visitor's perspective, but Olofsson and Skredsvik have used this framework to measure a location's image among the residents. They feel that the residents of a place can be seen as ambassadors of the place because they know the site well.

Sedan ett antal år håller Försvarsmakten på att utveckla Försvarsmaktens Arkitektur och Försvarsmaktens Arkitekturramverk. Försvarsmaktens Arkitekturramverk skall vara ett stöd och styrning för Förvarsmaktens förändring och vidareutveckling, både nationellt och internationellt, samt spegla version 3 av NATO Architecture Framework. Ett försvarssystem vilket är utvecklat och används vid internationella insatser idag är Internationella Korvettstyrkan.Oförståelse för när, var och hur ett arkitekturramverk skall användas går att identifiera inom Försvarsmakten. Ett sätt, för att bringa förståelse för vad ett arkitekturramverk innebär, är att studera dess nytta. Denna uppsats har till syfte att visa på eventuell nytta med NATO Architecture Framework utifrån Internationella Korvettstyrkan.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.