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..

Efficiency has become an important objective for many providers of welfare services. Among Swedish schools, both private and public, increased administrative demands seemingly influence operations, and affect teachers negatively through perceived stress. Simultaneously, Swedish students scored an all-time low in the latest PISA survey, and are now performing below the OECD-average in science, mathematics and reading. A central administrative task in the Swedish elementary school is the parent-teacher conference, which is an important activity in supporting the development of the student's knowledge and social skills. Lean is a well-established operations framework, which has proven successful in order to improve process efficiency.

This report describes and explains the development of a comprehensive solution including visual identity, print catalog, website and online shop for the furniture company Resize Design. The development and production of these have occurred in the iterative processes with relevant theories as a basis. The theories include user-centered work processes, usability, design principles, interaction design, design patterns and web-compatible solutions. The report documents and discusses the work which is divided into different phases. .

This exam paper has been a collaboration between the writers and SYSteam Utvecklingspartner in Huskvarna. The assignment was about finding a need for a mobile application, making a requirement specification document with design documents and parallel to this constructing a prototype. The assignment is summarized in the following questions:? How can companies in the forest industry benefit from mobile information technology?? How can a user centered perspective be used in the process of making the requirement specification document and the design documents?? How do guidelines for usability apply to a mobile application?Three visits to companies in the forest industry were made to find a need for mobile information technology solutions. After a small analysis of the different companies? problems and conditions the decision was to use Tenhults Impregneringsverk AB in the case study.We used the FA/SIM method in our job of finding the organization needs for change and the principles of User Centered Design in the work of constructing a prototype.The result of our work is a requirement specification with design documents and a prototype.

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.

Information technology and globalization has led to an increasing competition and service production has been more and more independent of locations. This has made a market of outsourced telephone costumer service possible. Due to high establishment the market has been saturated and with that price has sunk. Customer companies have the last few years got more negative to outsourcing of their telephone customer service as they through operating the customer service internally want to get closer to their customers.In the empirical study the writers try to figure out which companies the callcenters should try to aim towards to get long and profitable cooperation. This will be done through deducing guiding principles from theories about how different factors around companies costumer service should look like.

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.

Den tilltagande globaliseringen ställer nya krav på juridiken och nationella beteenden ersätts av gemensamma tillvägagångssätt. Internationella regelverk i form av UniP och PECL aktualiserar frågan om vilken betydelse dylika regelverk har för svensk nationell rätt. Den situation som behandlas i uppsatsen är den då två parter har ingått förhandlingar men avtal av olika anledningar inte slutits. Syftet med uppsatsen är att redogöra för det prekontraktuella ansvaret inom svensk rätt samt enligt bestämmelserna i de internationella regelverken UniP och PECL. Detta i avsikt att med utgångspunkt i tre rättsfall, göra en jämförande analys och söka utröna likheter och skillnader avseende ansvaret i situationer då parter förhandlat men avtal inte kommit till stånd.

The purpose of this thesis has been to increase the availability the exhibition text at Eskilstuna Art Museum to make it easier for the target group to read and understand them. To get answers to my questions, I have studied relevant theories and methods, including textual analysis of the current exhibition texts. In my work, I have used the principles of the concept ?easy to read? but also considered the problems with this tool when I made my prototype. After my studies, I noted that both the content and design needed to be changed to fulfill better legibility, readability and reading value..

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.

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 essay gives the reader an overview of the different problems and issues a landscape architect might meet, in the process of planning and realizing an eco-village. Its aim is to stimulate new ideas, based on the traditional, present and future working field of landscape architects. The essay does not claim to cover all imaginable aspects of social sustainability within an eco- village, but refers to the presented sources for further in-depth reading. Although the original focus has been on physical planning, the interviewees? words have been of big importance, and to a certain extent changed the constitution of this essay.