Idag strävar de flesta företag mot att skapa användbara hemsidor med hjälp av olika designprinciper. Denna studie är en undersökning av designprinciper i syfte att belysa vilka designprinciper företag och organisationer tillämpar. Designprinciper är riktlinjer som används för att uppnå ett mål, det vill säga god design. Studielitteratur som använts i denna studie är ?Don´t make me think? skriven av Steve Krug. I boken nämns flera designprinciper som vi har haft till hjälp för att ta reda på om företag använder sig av liknande principer. Sex deltagande medverkade i intervjun som utfördes.

This thesis evaluates and compares the retrieval effectiveness of the two search engines Google Scholar and Scirus, which both specialises in indexing scholarly material on the web as well as journal articles. Thirty search queries are used and the first twenty retrieved documents for each query are examined for topical relevance and scholarly content. The search queries are based on legitimate information needs taken from a scientific questionbox on the web. Queries are expressed with advanced search operators and are the same for both search engines. Precise relevance criteria are set up and a binary scale is used when judging.

This paper is a comparing study of the retrieval effectiveness of the search engines Google, Google Scholar and Scirus. The aim is to find out how good they are at retrieving relevant academic material in the research-field of Library and Information science. The thirty search questions where based on actual information needs collected from exams within the field of Library and Information Science. This method was used to prevent that none of the search engines were given an advantage because of construction of the information needs. The first twenty retrieved documents on the retrieval lists are examined for academic content and relevance.

Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

If Sweden want to be able to compete internationally with its production capacity,it is important to work actively with production development and production ofresource-and time-efficient. This report is a bachelor thesis of 15 hp conducted atthe University of Halmstad. Using the principles of continuous improvement andLean Production, the author developed a concept for HAGS Aneby AB to changeto the customer order driven assembly of spring toys.First of all, the theories of Lean Production, logistics and ergonomics are used tobuild and present a theoretical framework for further examination. Then, toachieve the target, the current assembly process is analyzed to develop some firstconceptual ideas for improvement. In order to develop the best advice, theconcepts are evaluated against the company?s requirementsThe developed action plan gives recommendations on how the company shouldrestructure their assembly process and the organization of the related departmentin order to produce spring toys in a more time efficient and lean way.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Background: Ambiguity and confusion of ideas within the area of social responsibility have led to that companies not really know how to work with these types of questions. One way for companies to deal with their social responsibility is to affiliate to an initiative that exists and through this show their standpoint. One of these is Globalt Ansvar, a Swedish governmental initiative that is based on Global Compact?s principles and the guidelines of OECD. What does it mean for the companies when showing their point of view? Is this a way to gain legitimacy?Purpose: The purpose with the thesis is to judge if organisations? work with Corporate Social Responsibility gains more legitimacy by affiliating to Globalt Ansvar.Research method: A survey made through telephone interviews with representatives from all of the fifteen Swedish companies which today are affiliated to Globalt Ansvar.Conclusions: In order to give the affiliated companies more legitimacy, Globalt Ansvar has to be a legitimate initiative.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

Ända sedan det kalla krigets slut har diskursen om den liberala demokratin varit hegemonisk. Det, menar vi, har skapat en osund situation där demokratins utformning och innehåll inte längre diskuteras. Därför har vi valt att undersöka den globala rättviserörelsens demokrativision, den enda som idag skulle kunna representera ett legitimt alternativ till den liberala demokratin. Eftersom det är en ostrukturerad grupp av diverse organisationer, rörelser och aktivister är det svårt att nå fram till en samlad vision. Vår analys bygger huvudsakligen på World Social Forums ?Charter of Principles?, en samling grundläggande principer som bildar en gemensam grund för alternativa politiska forum.

A Road project?s frame is built up of a decision- and consultation process, where the results of the preparatory studies are being discussed. The aim with a consultation process is that all theopinions and knowledge from the operators' will be taken into count in the basis of information, that is needed in order to the different involved operators' to take a decision.The aim of the essay was to investigate how the decision- and consultation process for a road project, the E4 section between Uppsala Läby, turned out. The aim is also to bring up how theprocess could have been done more correctly. The study was carried out through a qualitative method with an analysis of materials from the National Road Administration's archives, the associated Environmental Impact Assessment (EIA) and through interviews of the different operators.My theoretical basis has been a Stakeholder Analysis and its principles, and theory about different executions of social planning.The result showed that the decision- and consultation process has been bursting in democracy and consideration taking of the different operators' opinions, has been poor from the developer?s, in this case the National Road Administration's, side.

The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.

Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.