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.

AbstractPresentation of the problem: The goal with this graduation project is to produce a new visual concept for the student newspaper Campus, this will be expressed in the form of page templates. The page templates will have a visual concept that appears through graphical elements. The client's wishes were that the student newspaper should be audience appropriate, attractive, inviting, reliable, modern and functional to work with.Theory: In order to implement the wishes and in a good way produce a consistent visual concept, we took a starting point in theory of graphic design. This theory has taken many of its principles from aesthetic theory, and therefore have we also used aesthetics to provide a deeper theoretical aspect. The principles we used in graphic design is; how to create a unity in the layout by using basic elements such as text, images, and white space.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

In 1989 the United States choose, after years of conflict, to carry out a military intervention in Panama, to remove Manuel Noriega, convicted for drug dealing and for threatening the lives of the Americans living in Panama. The aim of this study is to examine whether George H. W Bush?s arguments for the military intervention comply with the principles of the just war.The method chosen for this study is a qualitative literature study, based primarily on secondary data. It is a case study with two complementing theories, the theory of the just war and the world system theory.The result showed that the American intervention both can be justified and unjustified following the principles of the Just War Theory.

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.

The aim of this paper is to examine whether the theory of cosmopolitan democracy provides a satisfactory solution to the boundary problem in democratic theory. I argue that David Held's version of cosmopolitan democracy rests on two incompatibleprinciples: the all-affected principle and the all-inclusive principle. However, the theory does not need to presuppose both these principles; it requires only one of them.Furthermore, I try to show that both of these principles fail to provide an adequate solution to the boundary problem. The all-inclusive principle suggests that all citizens of the world should be included in a global democratic unit. I argue that such an ideal is not desirable since it conflicts with the principle of subsidiarity and withdraws from regional political communities their sovereignty.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.

Today multi-touch technology is the basis for many new techniques designed to improve interactions with computers and mobile devices. It seems that multi-touch screen interface makes the user handling very natural in the sense that there is no need for a manual in how to interact with the object on the screen. The aim with this paper is to establish a fundamental set of design principles intended specifically for large multi-touch interfaces. To reach this goal we have implemented a couple of sub-goals beforehand: It was essential that we acquired a good understanding of the current state of the multi-touch interface and the different implementations that exist today. To make this possible we constructed a multi-touch display, "Rosie". Knowing how the hardware is produced today will help us understand the limitations and also the possibilities of the design implementations today and in the future. We also needed to devise a sound interaction design process that conveys the modern designers work.

Websites today only offer simpler form of technical analysis and are not fun to use, therefore student decided to build a website that makes technical analysis a bit more fun by giving user possibility to experiment with settings for technical indicators and also see clear visible results from analysis. Student decided to build website in ASP.NET. Technical indicators for this project only consist of those who give buy and sell-signals via cross-over, no divergence or pattern finding.This project has three questions that define this project. It?s important that there is good functionality so that performing an analysis is perceived as simple, one question is therefore; what functionality for website is needed in order for analysis to be perceived as more simple?Technical analysis is a pretty complex subject and demands an interface that is perceived as easy to understand and easy to use, it?s therefore important that the interface is well designed, second question is therefore; how should the interface be designed to be user-friendly?When systems grow large they often become hard to develop and later on unmaintainable because of the accumulated complexity and dependency between classes, the code is a mess, the last question is therefore; how can the systems complexity be eased with object-oriented design principles?Jakob Nielsens ten heuristics for User Interface Design were used as inspiration for designing the interface for the website.

In 2005 we made a research in a Swedish community board about their view on the political and ideological intentions of ?a school for all?. The results from that study were the background to this research.The aim with this research was to find out how principles in the same community were thinking about ? a school for all? and if they were leading a development towards ?a school for all?. In that context they were given the opportunity to explain their definition and reasoning about ?inclusion? and ?integration?.

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.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.