This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost Accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

Thid thesis concerns pre-Roman religion in Gaul, taking as its starting point Caesar's De bello Gallico. Caesar's account of the Gauls and their religious customs is compared with the Accounts of Lucan, Pliny the elder and Ammianus Marcellinus. These are also compared to, and contrasted to, the archaeological evidence. There is some discussion of the nature of the common interpretations of this evidence. The concept of 'the Celts' is touched upon, since much of the relevant evidence has, in our time, been thought of as Celtic.

Syftet med studien var att undersöka och synliggöra hur socialsekreterare fattarbeslut om tränings- och referensboende för hemlösa personer med missbrukoch/eller psykisk ohälsa. Fokus för studien låg på hur socialsekreteraresbeslutsprocesser ser ut och vilka avvägningar som ingår i dem. Undersökningenhade en kvalitativ ansats och byggde på semistrukturerade intervjuer med femenskilda socialsekreterare samt en fördjupningsintervju vid vilken två av dessadeltog. Analysen var tematisk med inslag av meningskoncentrering och empirinanalyserades med hjälp av de teoretiska begreppen Accounts, disciplinering,gräsrotsbyråkrati och diskretion. Resultaten visade att bedömning av klientensmotivation och vilja, boendekapacitet, historia samt risken för att misslyckas iboendet ofta ingår i beslutsprocesser i ärenden som gäller tränings- ochreferensboende.

The main purpose of this study is to explore and develop how the Christian conception of love as agape can be understood in light of feminist concerns, and how it can be cultivated in light of psychological research. Traditionally, agape has been defined as unconditional self-sacrifice for the sake of the other. Feminist theologians have highlighted repeatedly that an ethical principle of self-sacrifice might not be liberating for groups who have already internalized pressure to sacrifice their own needs for others. The main research questions are: 1) How may agape be understood in light of feminist concerns about its traditional interpretations? 2) How could a Christian community cultivate a form of agape that is responsive to feminist concerns? In order to answer these questions, the first part of the dissertation examines feminist concerns regarding discussion of agape, and then uses these concerns as a lens for analysing four themes in contemporary Accounts of agape: community, care, humility, and mentalization.

This is a report for our thesis that was conducted as a conclusion of our bachelor degree in Business engineering at the Royal Institute of Technology (KTH). The work is done in cooperation with the firm Navigate Consulting Business Solutions AB.They have their leading expertise in Oracle E-Business Suite and has previously chosen to implement Oracle EBS R12. The modules that are planned to be implemented are general ledger (GL), Accounts payable (AP), Accounts receivable (AR), project module (PA), purchases, and CRM. For a consulting company like Navigate, it is particularly important to have a simple and effective time reporting process. We were therefore asked to provide new tabs with a decision-making process to determine if Oracle Time & Labor (OTL) is a useful time tracking system for their business.In order to achieve the company´s aim and objective we decided to follow a development method with five different phases.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

Det är vanligt förekommande att företag låter sig leverantörsfinansieras med handelskrediter. Den internationella forskningen är omfattande rörande vilka egenskaper och förhållanden sommotiverar leverantörsfinansiering. Syftet med denna studie är att visa vilka faktorer som är bestämmande för användandet av handelskrediter i svenska små och medelstora företag. Undersökningen inriktas på att studera vilket samband lönsamhet och skuldsättning har till handelskrediter. Företags ålder och storlek studeras också i förhållande till handelskrediter.Studien genomförs med en multipel regressionsanalys där den beroende variabelnhandelskrediter representeras av leverantörsskulder.

This essay is about the hostility towards strangers and foreigners within a Swedish historic context, not only towards foreigners coming from another country, but also directed to people within the Swedish society among the ethnic Swedes themselves. From their Accounts of the concept I will discuss why and how this hostility towards strangers has developed and been expressed when they were younger, but also how they perceive the phenomena today as it express itself..

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated Accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated Accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s Accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

In commercial firms, the inventory is often the largest and most important entry and to have acorrectly valued inventory is an important prerequisite in the statement of Accounts. However,the inventory is considered to be one of the entries that are most difficult to value among thecompanies assets and this is why we have investigated how large commercial firms valuetheir inventories. We have used relevant theory and conducted a number of interviews withpeople who are knowledgeable when it comes to valuation of inventories. Our conclusion isthat commercial firms work in different ways and that there is no general method which isused by all commercial companies..

Background and Introduction: Environmental report drew attention in the 1980s when the Va?rldskommissionen fo?r miljo? och utveckling received a mandate from the FN to investigate the relationship between economic development and environmental degradation. In connection with this, although sustainability a new item for many businesses. But to say exactly what sustainability is all about is very difficult. In 1996 the then Government Redovisningskommissionen a study on the introduction of an amendment to the Annual Accounts Act, which would force companies to report on environmental issues in their annual or consolidated Accounts.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

This study provides a Construction-Grammar analysis of Swedish pseudo-coordination construction with the verbs gå "go" and ta "take" on the basis of an examination of empirical data. Factors bringing about different readings of gå and ta pseudocoordinations are discussed, showing that the readings correlate with certain semantic properties of the first and the second conjunct. Three distinct pseudocoordinations with gå are proposed, differing as to their readings: inceptive, surprising and imperfective. The single ta pseudocoordination is claimed to have both inceptive and intentional readings. It is illustrated that the readings of gå and ta pseudocoordinations are affected not only by inherent lexical properties of single conjuncts but also by their interaction with construction-level characteristics.

This report describes the working process and creation of a new website for Lindt & Sprüngli Sweden with the help of the content management systems Magento and TYPO3. The report shows how different elements are created and published on the website, how the education in these systems was acquired and how contact with third party companies has been initiated and maintained. It also Accounts for what is shown on the website as well as why it is shown. The goal with this project is to deliver a complete website to Lindt & Sprüngli Sweden where customers can find information about products as well as the company. The results of this project was a website that was launched on www.lindt.se on the 17th of June 2015..

This report describes the development of a well?functioning and aesthetically appealing web portal and associated database for a company called Svensk Kredit & Försäkringsförmedling AB (Translated: Swedish Credit & Insurance intermediation AB). The portal will test customers' creditworthiness through another company called Business Check in Sweden AB.Administrators to the web portal have a special user interface to display all customers, to disburse the money to the customer and edit customer information. A super?user interface is available for administrators where they can change the information on all administrator Accounts.Many aspects of security has been addressed because the web portal will handle personal information.