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.

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.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

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.

Electricity production from renewable energy resources such as wind energy and photovoltaics is variable. Integration of these intermittent resources into the electricity system leads to new challenges in how to manage imbalance between supply and demand on the grid.One way to meet these challenges is to develop so-called smart grid solutions. One idea, called demand response, is to adjust the amount or timing of energy consumption, e.g. by control of household appliances, to provide flexibility that could be used to balance the grid. In aggregate, when applied to many units across the system, large volumes of energy could be made available when needed and this grid flexibility can be used as a product on the electricity regulation market.Despite the potential benefits, the number of demand response bids is currently low.

Bachelor thesis, Controller, Program of Master of Science in Business and Economics, School of Business and Economics at Linneaus University in Växjö, Sweden, Course Code: 2FE13E:3, Spring 2012 Authors: Jacob Cedergren, Adam Pettersson, Hampus SkelterwijkSupervisor: Anders JerrelingTitle: The ERP-systems impact of the management control - a case study of VIDA AB Original Title: Affärssystemens påverkan på ekonomistyrningen - en fallstudie på VIDA ABBackground: New technology has given businesses new opportunities to use and store information and the current information systems has changed the way of working in more or less all sectors and operations. ERP-systems have been one of the most important IT innovations in the past decade. The potential of a properly implemented ERP-system is great because it has got the ability to link the company?s different areas together. Despite its many advantages, there are several examples of cases where the acquisition and implementation has been a total failure.

Bakgrund: Med eskalerande miljöhot är det självklart att alla ska bidra till ett värnande om miljön och en hållbar utveckling.Företag kan, frivilligt, utföra hållbarhetsredovisningar för attlegitimera sig inför sina intressenter. Ett bestyrkande frånoberoende part gör hållbarhetsredovisningen, som liggerutanför traditionell redovisning, mer trovärdig.Syfte: Syftet med fallstudien är att, utifrån en grundmodell och enutvidgad modell inom hållbar utveckling granska tre företags hållbarhetsredovisningar, för att i analys och slutsats urskilja om hållbar utveckling kan uppnås genom hållbarhetsredovisningar.Metod: FallstudieResultat: Med lagar som grund i all redovisning, tillsammans mednormgivande riktlinjer som exempelvis GRI, toppat med företagens vilja att konkurrera och marknadsföra sig via redovisning av miljö- och socialt ansvar, kan resultatet bli att en uppstramning av lagen i nuläget är onödig..