This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This research examines the effects of creative store window displays of fashion brands in enhancing recall, attitudes, intentions and brand associations. A comparison has been made between high-end and low-end brands, creative versus non creative store window displays to identify differences in effects. The theory applied in this study has been used from creative advertising effects due to the lack of relevant research in store window display effects. Therefore this study is a contribution to the research of store window effects. The method used in this study compare fashion high-end brand with fashion low-end brand by placing the products in the store window display where the creativity has been manipulated.

HÖGSKOLAN FÖR LÄRANDE OCHKOMMUNIKATION (HLK)Högskolan i JönköpingExamensarbete 10 poänginom Allmänna UtbildningsområdetLärarutbildningenHöstterminen 2004AbstractEmma Broberg, Karin Järnberg & Jennie HelgeChildrens creative activityA study about what preschool teachers think about children?s creative activity as a pedagogictool.Number of pages: 36The purpose with our study is to examine what preschool teachers, working in preschools andin kindergartens, think about creative activity. To answer this we have chosen a qualitativemethod and have done interviews with twelve preschool teachers, six in preschool and six inkindergarten.We base our study on the following question:How do preschool teachers in preschool and kindergarten describe their work with children?screative activity?The result of the study didn?t show any difference between kindergarten and preschool. Theyboth consider that creative activity is important for children?s learning and development.

This thesis presents the design and implementation of an accounting and status notification system for the LPRng print spooler. A solution using SNMP to query for needed accounting and status data is presented, a design built upon this, and an implementation produced. As the system derives from the requirements specification, it will make no attempt to solve all printer accounting problems or to offer compatibility with all printers, database management systems or print spoolers. However, several solutions for printer accounting are discussed and the best solution derived from the requirements specification will be chosen..

The purpose of this study was to investigate how preschool pedagogues in Stockholm and in Tornedalen speak about and relate to creative activities. By qualitative interviews in two geographically distant areas, one minority culture and one majority culture, I have collected information from six pedagogues, three in each area. Values in, and the significance of culture in creative activities have been the main focus. From this study I conclude that all pedagogues agreed upon the creative activity having an extensive role in the preschool work. The role of the individual pedagogue within the creative activity is multiple and dependent on where, when and how the activity is carried out.

The swedish song contest ?Melodifestivalen? is the most popular TV-show in Sweden according to number of viewers. Not only has it managed to remain the viewers? number-one choice year after year, it has also engaged a lot of the viewers (2, 4 millions in this year?s final) to vote for their favourite song. Melodifestivalen is classified as a creative organisation since it has evident elements of creativity in its process, product and among its employees.

The aim of this project was for me to write two complete songs and to get to know my creative process better. I wrote two songs, made musical arrangements for them, transcribed the music in Sibelius, rehearsed the material with two musicians and at last recorded it in a studio. Throughout this I kept track of my own creative process. The project resulted in two complete songs with arrangement. I learned that I have some difficulty handling adversities in my songwriting, and that it was not so easy to get to know my own creative process as I thought.

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

Title: Kreativ reklam. En bra idé? (Creative advertising. A good idea?)Author: Evelina KarlssonTutor: Larsåke LarssonCourse: Bachelor Thesis: Media and CommunicationPurpose: The purpose of this study is to, through qualitative studies inquire creative prized advertise in Sweden to see which influence creativity have on both creative director and the audience.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .

AbstractThe purpose of this investigation is to find out how the pupils can discover and to feel joy in their creative art activity and also to believe in their own ability. The aim is to figure out if creative art activity is able to raise the pupil?s self-image. By literature, pedagogue interviews, and interviews with pupils at the age of ten years old and by action research is the way that I have searched for an answer for my question. The main result is that fantasy, creativity, courage and lust are important parts to develop in the job of raising the self-image.

It becomes increasingly more difficult to stand out among the personal sites on the internet today and to become the one who actually gets remembered in the crowd. To be remembered, you need to have a useful website but also a creative appearance added to it.In this practical thesis I have focused on how a website should look like according to users and then added a creative look to the user-friendly website. The purpose of the study is to find out how to connect a useful website with a creative appearance. In order to do that, I first had to find out what users actually want. I used a survey in which I have asked questions about how a website should look like.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.