Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for Municipal Accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

Title: The auditors? choice of negotiation tactics with the client. Has a transformative leadership and self-efficacy any impact on the choice?Level: Final assignment for Bachelor Degree in Business AdministrationAuthor: Patrick Fransson, Sara EskilssonSupervisor: Jan SvanbergDate: 2015 - 05 Aim: Previous studies indicate different results regarding which tactic the auditor usually use in negotiations with the client. Therefore, this study describes factors that may affect the auditors choice of tactics, that not previously been explored in relation to the tactics that are examined in this study.

Bakgrund: De senaste åren har den offentliga upphandlingen ökat i omfattning och utgör nu ca 17 procent av Sveriges BNP. Det är viktigt att de offentliga upphandlingarna utförs effektivt och i detta arbete spelar kravspecifikationen en viktig roll. En bra kravspecifikation är en förutsättning för att den upphandlande myndigheten ska få in anbud som motsvarar det de vill ha medan en bristfällig sådan kan ha stora konsekvenser för resultatet av upphandlingen. Det är dock i mycket en komplicerad uppgift att formulera krav för en tjänst, vars specifika egenskaper gör den mer svårdefinierad än en vara.Syfte: Syftet med studien är att skapa förståelse för kravspecifikationens roll i den offentliga tjänsteupphandlingen. Mer specifikt syftar studien till att undersöka vilka förutsättningarna är för att kunna utforma en bra kravspecifikation och vilka konsekvenser en bristfällig sådan kan ha för resultatet av upphandlingen.Genomförande: Med en kvalitativ ansats och genom personliga intervjuer har upphandlares syn på kravspecifikationens betydelse och svårigheter undersökts.

Recent accounting scandals, often led by managers trying to improve results and thereby their own bonuses, have severely damaged the publics view of management. In the aftermath of scandals such as Enron, Parmalat and Skandia, demand has increased for Corporate Governance codes and similar regulation. The Swedish code for Corporate Governance came into effect on July 1, 2005. The code requires all Swedish companies listed on the Swedish Stock Exchange (OMX A- and O-list), with a turnover exceeding 3 billion SEK, to disclose a report regarding Corporate Governance, attached to the annual report.The purpose of this paper is to examine whether the new disclosure required by the Swedish Corporate Governance code will have a measurable effect on stock prices. The authors have applied event study methodology examining daily returns around the announcement of the Corporate Governance reports.

An energy study has been performed on two blocks in an area called Gävle Strand. The buildings are owned by a tenant-owner?s association called brf Carolina and were built by the company Skanska 2008. The builder as well as brf Carolina are pussled by the fact that electricity use is higher than expected while heating is less. Skanska is also very interested in finding out how much heat recovery from stale exhaust air through a geo-thermal heat pump is contributing to the general heating requirement and energy balance in four out of the ten buildings located on the properties.To find possible answers to the higher electricity use a literature survey on user behaviour was conducted.

Bakgrund: Ra?dgivningstja?nster utgo?r idag en betydande del fo?r ma?nga revisionsbyra?ers verksamhet. Revisionsbyra?er har pa? grund av sin revision en kunskapsbas som konkurrenterna ofta inte har, och ett fo?rtroende som revisorer som ger en fo?rdel i ra?dgivningsbranschen. Dock a?r det detta fo?rtroende, eller oberoende, som ma?nga a?r ra?dda fo?r ska a?sidosa?ttas na?r revisorn utfo?r ra?dgivningstja?nster.

AbstractArtists ? the invisible assets; a qualitative study about the view on music rights and artist brands as intangible assets within music companies.This paper is a study of what view representatives from Swedish music companies have on activating music rights and artist brands as intangible assets. Throughout the paper, a discussion is held regarding what the representatives think about activating these intangible assets. From this, we have identified and analyzed possible pros and cons to such activation.Our interest to this question was brought to us when we realized that most music companies in Sweden have intangible assets without activating them. This is, even though these are their main source of income.

This thesis looks at two sides of the same coin: how to support the production and future development at a specialist medical technology department at Danderyd Hospital. The two sides are; a pilot study of a product management system (PDM) and an interview based study on the characteristics of the silent knowledge of the technicians. The department (National respiratory centre, NRC) is facing retirement of several key employees.The technical study shows that the success of an implementation is largely dependent on the users? prior knowledge and use of a 3D Computer aided design system (CAD).The system itself is shown to fulfill the Lifecycle requirement of tracking the products (mostly tracheostomy tubes) but without a CAD centered workflow, some substantial education and preferably some new recruits, an implementation of the PDM system will fail. The author recommends development of the current ?low-tech? system of MS Excel and Access rather than redistribute the dependency from technician towards a complex, commercial software and its vendor.The analysis of the technicians? silent knowledge with the newly developed method, epithet for silent knowledge (ETK), shows that the longer employment time:the more differentiated technicians become in describing their work,practical knowledge are regarded higher andthe social and collective problem solving factors of the work becomes more important.Typically, it is shown that a new employee should preferably enjoy problem solving, being pragmatic and social as well as having some prior education or work experience in a CAD and/or a PDM system..

AbstractIn November 2011 the Swedish Government announced that they were conducting an investigation to examine what impact the conversion of existing rental stock to condominiums could have on the development of the Million programme areas. The proposal of converting rental stocks to condominiums aims to help people living in these neighbourhoods to private ownership, while still allowing people who want to continue to rent their homes to do that. This thesis intends to investigate the effects of the proposed reform from a management perspective. The maintenance of the areas built during the Million Programme gets more neglected every year that passes. The majority of the housing stock is rental properties and extensive renovation of the surface layer, tribes and public spaces are essential in all Million programme areas studied. By transforming a portion of the housing stock into condominiums and by improve the living environment through renovations, these areas would be able to gets more attractive.

Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

This bachelor essay is divided into two parts, the first being a construction of a single-familyhouse and the second an in-depth study of five different isolation materials, analysed from anenergy perspective.The first part, the construction of the single-family house, has been created from knowledgeacquired during three years of studying at KTH Royal institute of Technology in Stockholm, inthe program Architecture and the Built Environment. The constructed house is a one-floorhouse of 137m2with façade plaster, situated in Borlänge, Sweden. The house has a wooden framewhich is built on a on sight cast concrete foundation, on the ground. The house?s roof is a gableroof, which has an angle of 24 degrees.

Bakgrund LCHF (Low Carbohydrate, High Fat) är en lågkolhydratskost som fått stort genomslag i Sverige. Svenska Livsmedelverket är oroliga för hur denna utveckling kommer att påverka folkhälsan, framförallt då kolesterolnivåerna i landet under samma period ökat. Förespråkarna av kosthållningen ställer sig däremot frågande till rådande rekommendationer och menar att det är dessa som gör oss feta och sjuka. Trots debatten fattas det data på hur en LCHF-kost faktiskt ser ut.     Syfte Syftet med denna studie var att kartlägga hur en LCHF-kost ser ut gällande livsmedelsval och näringsintag och utifrån det diskutera kosthållningen ur ett folkhälsoperspektiv.Metod 14 individer som ansåg sig äta enligt LCHF rekryterades till att utföra en vägd kostregistrering under tre dagar.

In Sweden, reduced tillage usually means non-inversion tillage, where primary tillage is carried out using chisel ploughs or disc implements. Primary tillage method is mainly determined by the desired soil loosening and the handling of soil residues. The effect of tillage depth was studied in field experiments in Skåne, Väderstad, Uppsala, Örebro och Västerås in different crops; spring oilseed rape, spring wheat, winter wheat and spring barley.The experiments generally had a randomized block design with the treatments mouldboard ploughing, deep chisel ploughing and shallow chisel ploughing, in some cases also shallow discing and no-tillage. In the experiments the following parameters were determined: seedbed properties, saturated hydraulic conductivity, penetration resistance, number of emerged plants and crop yield (all parameters were not determined in all experiments. Root growth and draught requirement were determined in two separate studies. There were no significant differences between tillage depths in non-inversion tillage in seedbed properties, plant emergence or root development.

In this report the two authors, and project contributors alike, describe their work withdeveloping a solar cooker intended for usage in the developing countries of the world.Specifically, the work aims at developing a new, solar heat driven cooking device, possiblybased upon the current product. This should, in comparison to the current product, be lighter,easier to transport and to produce. Also, the new product?s production mustn?t be more costlythan today and the included materials and components must be obtainable from within theBolivian national borders where the product is currently produced. During the project, certainadvantages with a more efficient, and, above all, a more moderately priced product, werediscovered.

One of the main objectives of all food production is to produce foods that can safely beconsumed without fear of being sick. Despite this hundreds of people are affected in Sweden offood poisoning almost every day. Most cases are caused by a small group of so-called pathogenicmicroorganisms. The most frequently affected are the small children, the elderly, persons withreduced resistance and pregnant. The reasons behind the food poisoning are often ignorance andlack of food hygiene.