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.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

AbstractThis report is about the creation of a test system for development of a control system for a off the shelf RC-helicopter, which can be bought for about two thousand SEK. The test system consists of both electronics for controlling the helicopter and mechanical constrainer. The constrainer is used for mounting the helicopter so that it won´t crash.A circuit board including processor and sensors was manufactured. This was used for doing test of the different control algorithms. In this way were we able to analyze the quality of the sensors chosen, and what other sensors that could contribute to the control of the system.Basic helicopter control have been studied and presented in the report.

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.

Through certain exceptions in the Swedish regulation on credit agreements for consumers, a new form of instrument for credits has arisen on the national market. The instrument, which is most commonly known as easy credits and was first seen on the Swedish market for consumer credits in 2006, has developed to become part of a vast problem with excessive debt incursion. In order to counteract this development and to harmonise the internal market within the EU, directive 2008/48 EC on credit agreements for consumers was introduced in 2008. In Sweden, the implementation of the directive has led to a proposition for a new regulation on credit agreements for consumers (SFS 2009/10:242 Ny konsumentkreditlag) coming into effect on the 1 January 2011. The proposition puts up stricter rules on creditors granting consumer credits in their course of business, and revokes the former exemption on information and practices preliminary to the conclusion of the credit agreement for minor credits.

Sweden recently changed the national regulation of chimney sweeping. This study has two purposes. The first purpose is to evaluate the effect of this reform to see if the new regulation has led to an effect in terms of increased chimney fires in single-family houses and for the wood-burning and oil-burning stoves, respectively. The second purpose is an updating of a previous study (Mattsson 1994) of analysis of society´s benefits and costs of different alternative sweeping frequencies for wood-burning and oil-burning stoves. This study also has a secondary purpose to examine the extent to which the local sweeping rules vary with climate conditions.  Mattsson, based on his results, proposed that the sweeping requirements for oil-burning stoves should be reduced from twice a year to once every second year and for wood-burning stoves the sweeping should be reduced from four times to once each year.

The aim of this study is to examine the investment decision process for investments that arise due to strategic changes and are of strategic importance to the company. At the foundation of this study is the previous research in this area, done by King (1975) and Bower (1970), which examines the investment process on a more generic level. At the core is the investment decision process pertaining to Projekt X, an investment performed by NordiCorp. Having conducted a case study including six interviews with employees from various parts of the organization, combined with a large number of internal documents, the process regarding the investment decision was carefully illuminated. The results show that in many regards, this process follows the more generic investment process.

To implement an ERP-system is not an easy process. The success of the implementation depend on many different variables. The most important one is perhaps the requirement process, to define what the organization wants and expects from the system. In this study, the advantages of a process mapping are examined, in relation to the phase where the requirements are expressed in an ERP-implementation. The conclusion is that a process mapping generates an increased communication with the supplier of the ERP-system, hence the business knows their processes and thereby what they want from the system.

I vårt examensarbete undersöker vi olika typer av motivation. Vårt syfte med arbetet var att undersöka lärares syn motivation samt elevers egen motivation i skolan. De frågeställningar vi utgick från var: 1. Vilken typ av motivation har elever i år 4 och år 5? 2.

This essay is about how working with children with autism works with the laws and regulations that fall under the Compulsory School Ordinance and Lgr11 (Compulsory for primary school, preschool classes and kindergarten). The aim of this work was to examine various educators thoughts, experiences and practices related to children with autism in primary school. The study is based on three questions: what kind of rights regarding support do children with autism have in the Swedish primary school, according to the primary regulation and Lgr11? How do the selected primary schools work with the support of children with the diagnosis of autism? And how well does the affected educator?s think that the support works?To answer these questions, four qualitative interviews with various educators, were made. My results show that all four educators believe that inclusive labor of children with autism is a good thing for everyone, as long as it is done properly and with the right order, so that the child with autism gets the opportunity to be part of a social group.

A future expansion of wind power in the Nordic power system makes the balancing for the transmission system operator Svenska Kraftnät (SvK) more complicated. Up to the hour of delivery the balance responsible parties? (BRP) makes prognoses and plans, for consumption and production, to help maintain the balance in the electrical grid. How well this is accomplished is affected by the setup of the market design. Therefore SvK has proposed the following possible changes in market design: Increase the imbalance costsIntensify the regulation of imbalancesIncrease the temporal resolution on the different marketsPresent the prices for balancing power in real-timeModify the balancing market to simplify auction of consumption bidsA mapping over the BRPs? processes within planning and trading on the day-ahead, intra-day, and the balancing market has been performed in this thesis.

Inom området psykologisk behandling har intresset för känsloreglering och svårigheter med känsloreglering som gemensam nämnare vid psykisk ohälsa allt mer ökat. Vid behandling enligt Dialektisk Beteendeterapi av Borderline personlighetsstörning har svårigheter med känsloreglering varit en central del, både att i behandling arbeta med för att uppnå ett större fungerande, och i förståelsen av svårigheter hos individer som har fått diagnosen. Vid utvärdering av behandling har dock instrument riktade specifikt mot känsloreglering och eventuella svårigheter saknats. Denna studie har undersökt om frågeformuläret Difficulties in Emotion Regulation Scale (DERS) kan användas för detta syfte. Resultatet visar en användarvänlighet av formuläret och signifikanta skillnader i svaren mellan en patientgrupp med diagnosen Borderline personlighetsstörning och en kontrollgrupp.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.