Sammanfattning Titel: Lågkonjunktur ? En studie i vilka skillnader som finns för variationen i antal anställda inom IT- respektive industribranschen Författare: Emilio Nilsson, Oscar Kacprzak Handledare: Emil Numminen Institution: Blekinge Tekniska Högskola Kurs: Kandidatarbete i Företagsekonomi Syfte: Syftet med uppsatsen är att undersöka och analysera för hur företagets ekonomiska data för den relativt unga IT-sektorn förklarar antal anställda gentemot hur företagets ekonomiska data förklarar nyckeltalet för en äldre mer erfaren bransch som industrisektorn. Metod: Vi har samlat ihop kvartalsrapporter från 1999 års första kvartal till 2009 års första kvartal för totalt 10 stycken företag som vi bedömt lämpliga för studien, 5 företag från IT-branschen samt 5 företag från industribranschen. Vi har därefter fört regressionsanalyser med antal anställda som Y-variabel och totala intäkter, aktienivå, rörelsekostnader samt rörelseresultat som X-variabler för att finna korrelationen däremellan. Slutsats: De framkomna resultaten från regressionsanalyserna pekar på att det finns skillnader branscherna emellan.

What on earth do people see in camping? Why do they choose this compact living in their holiday? All that people in caravans who are put together in a camp site.The purpose of my study was to find out who and wy. My ethnographic study in a camp site with participation observations, interviews and analysis have results in facts that show why.The most common camper is the house owner with average income. And the choice of the camp site depend on the security and the service that the camp site offered. The camp site was controlled and the campers controlled each other.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Medias rapporter om nedskärningar i välfärd och service, inte minst på Sveriges landsbygd, kommer allt tätare. Allt fler bygder väljer nu att ta aktiv del i att kompensera för dessa och gjuta nytt liv i bygden, bland annat genom att starta lokala utvecklingsbolag i en ny form av aktiebolag med särskild vinstutdelningsbegränsning (svb). I denna kandidatuppsats inom ämnet landsbygdsutveckling undersöker jag utvecklingsbolagens lokala roll och hur de kan förstås i förhållande till det senmoderna samhället. Frågan har undersökts genom en kvalitativ intervjustudie i sörmländska Stavsjö där engagerade bildat bolaget ?Kiladalens utveckling? och genom mitt deltagande i en nationell träff för så kallade svb-bolag.

The purpose of this study was to examine earnings quality and earnings management in U.S. ex-post failed firms. A quantitative study was made, using the Modified Jones Model, to identify abnormal accruals up to six years before bankruptcy. 9 003 continuing firms and 187 bankrupt firms, active sometime between 1990 and 2010, were examined. The study concludes that U.S.

There are no general working processes that can stand for how all the investment process is preceded in the organization of major Swedish banks. It is not a question of investment process but rather a question of, investment processes. How these investment processes operates depends totally on the type and size of the current investment, which unit that is operating the processes and what situation the bank currently finds itself in. There is a written form that describes how the different processes should be operated and which capital budget models that should be used but the usage of these forms can be questioned.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

This study is about how teachers of history at different upper secondary schools in Uppsala think and talk about the role language plays in the classroom and in education in general. In order to find this out, interviews were carried out with five teachers of history at four different upper secondary schools in Uppsala. This study has an analysis of the statements by and interviews with the teachers in a wide context by using a previous study carried out in Uppsala, which categorizes the upper secondary schools of Uppsala into a social field based upon what assets their students have. These assets are estimated by using Bourdieu?s theory of symbolic, social and cultural capital.

The United States is one of few Western nations that administers capital punishment to their condemned criminals. Texas has executed the most inmates of any state in the U.S. This prompted questions about the psychological characteristics of death row inmates. The purpose of this essay is to widen the perspective on inmates serving capital sentences by analyzing their final statements. The focus of this essay was centered on acute anxiety of death among inmates, visible in their final statements, as a result of an accelerated process of dying.

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

City of Malmö has ambitions for the district Hyllie to become a demonstrative area ofsustainable urban development. As a part of this the following report aims to investigate the potential in using noise barriers combined with photovoltaics along Annetorpsvägen to generate solar electricity. To quantify the losses that shadows from buildings along the roadmight cause, a 3D-model of the area was constructed in SketchUp. This digital model made it possible to simulate shadows and how they change over the year. A reference model of a photovoltaic noise barrier (PVNB) was constructed and used to find the dates on which the solar cells are shadowed depending on building heights and positioning of the barrier.The results show that two lengths with a total distance of 400 meters is appropriate for applying photovoltaic noise barriers.

Banks carry a great responsibility when it comes to the financial systems in our society. Disturbance in the credit system affects both lender and borrower. All financial institutions must therefore carefully estimate their risk exposure. This assessment enables them to cover themselves from losses with appropriate capital buffers as main guardian. In order to prevent bank crises and also to maintain financial stability in general, new regulations concerning analysis and preventive actions were introduced on the 1st of February 2007.

Caran has a strong belief that women leaders affect the financial profitability positive. Since women leaders are intangible resources it is very difficult to calculate its exact value. The authors found that one of their measurement methods can’t be used to calculate the value of women leaders. The other measurement method can calculate significance between women and men leaders and provides an index to be compared to other groups. But there is no prove that women are better creating value than their men colleagues, the figures indicate that women add more value due to their lower wages.

ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.