For a long time I have felt that there is a lack of time planning productson the market that attracts me to use them. Therefore I wantedto explore the possibilities of developing something that I reallywanted to use.At first I tried to come up with a more general tool for planningand structuring time, different from the products that are alreadyavailable. But soon I found it more interesting to see myself as theprimary user. This way I felt that I could experiment more and Ididn?t have to take things like production, cost and possible targetgroups into consideration.As I set out with an aim to try and understand my own problemswith planning and structuring time the project became a very personalone.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

I?ve chosen primary to analyze commercial form of advertising by world leading companies; McDonald?s, Coca-Cola and HP due to their implementation of global advertising. The fourth campaign that?s being analyzed is not of commercial type instead it?s characterized as an informative campaign that the ideal organization Amnesty is carring out.  The study has been successful in gathering data that could be presented in correlation with already established theories and then comparing the results. The goal of the research is to create an understanding regarding global advertising as well as the scientific debate that?s going on within the subject.

Syftet med denna undersökning var att ta reda på vad lärare i grundskolan anser om utom¬husmatematik, varför och när de själva arbetar med det. Arbetet innehåller utomhusmatemati¬kens yttre ramar. Jag har valt att intervjua sex lärare som arbetar med utomhusmatematik eller som tycker att det verkar vara ett intressant arbets¬sätt. Alla lärare arbetar i grundskolan och representerar två olika skolor. Två av lärarna arbe¬tar med utomhusmatematik en gång i veckan.

AbstractThe aim of this essay is to analyse what roll repression has had in the making of my unpublished collection of poems entitled Hopp som i hare. I examine how the autobiographical subject abortion has influenced the writing process and the outcome of the poems. By presenting literature that?s been important in the making of the collection I show some thoughts and ideas about Post Abortion Stress Disorder, a diagnosis without scientific grounds. In a discussion I go through the whole writing process from subject and genre choice through the revisions till the final version that were sent to be commented by the class in creative writing at Växjö University 2008.

Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.

Speedledger is a company that is working to automate electronic accounting for businesses, organizations and associations.In the current situation bank data is sent from the users internet bank to Speedledger via a virtual printer driver. The driver transforms the web page into a PDF and sends it to a server for interpretation.The problem is that PDF is not created for this sort of data transfer and makes the interpretation of data is very problematic.The goal of the thesis is to study whether there is a possibility to develop a browser add-on that can retrieve information on the customer's banking page and send it on to Speedledgers server for interpretation. My task was to implement a add-on for one of the three major browsers Mozilla Firefox, Google Chrome or Microsoft Internet Explorer, and then study the possibility of implementing it to the other two by reading the documentation.What I concluded was that it is possible to implement for all the three browsers. However, the techniques will differ slightly when developing these add-ons.  .

The intention of this final thesis is to examine how to create a schoolyard that inspires children at the age of 6 ? 12 years to play and give them possibility to develop. To get a lot of knowledge in this subject, I have combined studies of literature with practical studies at Hosjöskolan in Falun. During my practical studies I have done interviews, walks in the area with the children and visited other schoolyards. I have based a design proposal for the schoolyard of Hosjöskolan on these studies.

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

Uppsatsen handlar om den fysiska inomhusmiljöns utformning och hur den påverkar barns lek och lärande. I vår studie har vi intervjuat tretton pedagoger från två förskolor, en Montessoriförskola, samt två skolor. Syftet med arbetet är att undersöka och belysa miljöns betydelse för barns lek och lärande och att se hur pedagogers medvetenhet är kring miljön som arbetsredskap. Vi såg av resultatet av vår studie, att pedagogerna anser att den fysiska inomhusmiljön har betydelse för barns lek och lärande. Pedagogerna var också överens om att miljön ska vara lugn, harmonisk och genomtänkt.

Early during my education to become an afterschool-teacher a concern was raised that afterschool-programs will continue to be seen as an institution for childcare services. In this experience-based essay, I discuss what I see as the coreproblem: the free- and planned activities. What do the free- and planned activities actually mean for children's development and what is it that determines how much space the various activities will be allowed to take?In my attempts to answer this question, I go through the concept of leisure, the importance of children?s play and adults responsibilities in children?s play, what the different policy documents say about children?s play and the creative work, staff skills and theoretical and practical knowledge. I question whether I was right in the story that I begin this essay with, and conclude that it is more difficult than I previously thought to find an answer to the question..

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.