Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

During the last decades business journalism has vastly increased its share of media coverage. Hvitfelt och Malmström (1990) states that media space devoted to business reporting have more than doubled since the mid 1980s. This fact alone is an important reason for studying the same. Hence this study, which is aimed explicitly at investigating how business press use and manage experts, in this case primarily equity analyst, in their reporting. Our purposes are the following: Examine to what extent media players use analyst in their business reporting.

Business Intelligence har under de senaste åren vuxit starkare fram och innefattar nu en hel yrkesroll i gränslandet mellan teknik och företagsekonomi. Detta syns framförallt inom det företagsekonomiska området och särskilt inom ekonomistyrningen. Denna uppsats försöker besvara frågorna ?Hur har utveckling upp till idag av Business Intelligence sett ut?? och ?Vilka trender finns idag inom Business Intelligence ur ett företagsekonomiskt perspektiv??. Uppsatsen behandlar inte något specifikt verktyg eller systemleverantör utan har som utgångspunkt att undersöka trender inom floran av systemverktyg utan att för den sakens skull gå in på någon specifik lösning.

The aim with this study is to illustrate the underlying causes of students? difficulties in Mathematics from a teacher perspective. The approach that has been used through this study is qualitative, method wise interviews were used. The selection for the study consists of five teachers with many years? experience in the subject of Mathematics.

The concept of Enterprise Architecture (EA) has become increasingly common within enterprises today and aims to describe an enterprise?s structure in a standardized way. Implementing EA within an enterprise is a way to describe the how various domains affect each other and by defining uniform procedures and guidelines, particularly in the link between IT-activities and business activities, you can streamline you enterprise. An effective EA is a huge asset for an enterprise since it enables the full usage of the business potential of the IT-domain. However a malfunctioning EA can lead to an enormous drain of valuable organizational resources.

This report intends to analyze the difference between the original rules and a modification of the rules for the Scandinavian version of the world famous dice game yatzy (yahtzee). Several works are made previously existing strategies for yatzy and Yahtzee.The study was conducted using the optimal strategy calculated and implemented in the programming language Java. The execution of the application to create the file containing the optimal strategy was running on leased powerful servers from Amazon and took just over six hours each.A simulated player played 100,000 games based on the strategy, to obtain data which then was used to plot graphs and analyze the expected score and its standard deviation. The expected value (mean) and standard deviation of the score for the possibility of three or four throws were 233.00 ± 44.82 and 280.07 ± 41.25.In view of the results drawn the expected conclusion that the four possible throws provides increased probability of getting a high score, unlike the case where the player may only be able to throw the dice three times. The fact that the variance is lower in the case of four throw session is equivalent to that the likelihood to get close to the expected value increases..

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

Agricultural drainage is widely used to manage the amount of water in the ground in order to improve conditions for cultivation. However the effects of drainage companies on water regimes are considerable leading to runoff changes such as altered stream flows, peak flows and water levels. In a greater extent this could imply an increased risk for floods along affected watercourses. This study analyzes the extension of agricultural drainage within the drainage basin of Trosaån in Sweden by ArcGIS mapping. In a statistical analysis, historical variation in streamflow in relation to mean precipitation and mean temperature are investigated for the study area.

The purpose of this study is to evaluate an existing user interface. The company in question has a web-based user interface (available through logging in via their website), but they are interested in making the process of using the interface more convenient and the interface more accessible, so that users without a background in computing can properly manage the interface. At the same time they want to apply additional functionalities in order create and to manage increased traffic on the company?s website. For this reason it is important to take into account the issues involved in human-computer interaction (HCI) as well as aspects of cognitive psychology in order to make the tool and the web interface more usable, more motivational, and therefore more efficient and professional.

Elektronisk handel är en av de starkaste trenderna inom IT-området just nu. För företag som är snabba på att tillgodogöra sig och bemästra tekniken öppnas nya dörrar mot nya marknader. Det är viktigt att företagen förstår att elektronisk handel inte bara är datorer, programvaror och nätverk utan att det handlar mer om affärs- och organisationsutveckling.Detta examensarbete behandlar ämnet elektronisk handel mellan företag, business-to-business.Syftet med denna rapport är att belysa hur långt de medelstora tillverkande företagen i Sverige kommit i processen att införa elektronisk handel.Undersökningen, som bedrevs för att erhålla svar på problemformuleringen, genomfördes med hjälp av intervjuer via telefon och personliga besök samt utskick av enkäter till företag.Resultatet som undersökningen genererat är att intresset för elektronisk handel är väldigt stort inom den utvalda kategorin, svenska medelstora tillverkande företag. Även om det är ett stort antal företag som hittills inte har infört elektronisk handel så var majoriteten av de undersökta företagen intresserade av ett införande..

The purpose of this essay is to understand how children and adolescent regard participating infamily therapy sessions, and the children´s views on their own contribution to the therapy.Another focus is weather family therapy can strengthen children´s identity and sence ofcoherence, and thus help them being more able to coping with dificulties in the future.Important questions for this work is to investigate how the attitudes and abilities of familytherapists can help the children become participating subjects, and how the collaborativeapproach contribute to bringing new perspectives and opportunities in the family's relationalcontext and life situation. By using Antonovsky´s salutogenic theory and narrative theory, theaim of this paper is to bring forth ways to approach children as family therapist that helpsstrengthen the childrens identity, self-esteem and sence of coherence.By analyzing family therapists known for being child-focused, such as Jim Wilson, MichaelWhite, David Epston and Haldor Övreeide, and compare the approach as therapist to theconclusions of the recent studies, this paper wants to emphasize how to approach children,adolescents and parents in a way that helps children contribute to solving the problem and thatbrings forth new narratives about the childs identity and relational context..

Background: Many authors consider knowledge to be a significant source for competitive advantage. Replicating companies found their competitiveness on an ability to leverage its knowledge base by replicating its business model in new contexts, a process often referred to as the McDonalds approach. Several authors emphasize that an efficient method for knowledge transfer may increase the risk for imitation. Purpose: The purpose of this study is to examine in an explorative manner how strategies for replicating complex knowledge systems are employed and developed. Furthermore, our ambition is to explore the notion of replication strategy.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This thesis is a discourse analysis of six rape trials, with the intention to analyze how the plaintiffs?? resistance is described. The overall aim is to investigate whether there are forms of resistance that the courts find more desirable and if there are any rules for how resistance should manifest itself. I will also investigate how the rape is itself described by the plaintiff and courts, respectively. I will analyze how this affects the understanding and attitude toward what has happened.

The purpose of the following essay is to analyze how the Swedish regional policy has been influenced by the regional policy in the EU. The study builds on the theoretical framework that is Europeanization, the top-down approach, which stipulates where you can find evidence of this influence. To obtain the information that I needed to answer my question formulations, which main question formulation are; in which way has the EU regional policy influenced the Swedish regional policy? I used the method of literature analysis. Both the theoretical framework alongside the chosen method pointed me to analyze the public debate in Sweden in the regional question.