In the present thesis, we have studied the management control system in Enskede-Årsta-Vantör, one of Stockholm?s municipal districts, with focus on theories about New Public Management (NPM). When NPM was introduced, a number of complications arose. Some of these, along with the district?s solutions of the complications, are described and analyzed using e.g.

Practitioners of financial statement analysis are dependent on key ratios in a multiple number of situations, one in particular being equity valuation. A lack of historical benchmarks, and knowledge regarding the time series behaviour of such ratios, has been identified regarding Swedish companies. Therefore, this study sets out to provide such data and knowledge. Companies listed on the Stockholm Stock Exchange are examined over the period 1979-2009 where the sample is divided into nine industry groups. Historical values for eight common key ratios are documented with regards to median, mean, standard deviation and percentiles.

This report presents a thesis project conducted by two students at Mälardalens högskola. The project covers 15 points in industrial design and was conducted during April to June 2014. The principal of the thesis works at Plastic Produkter. The assignment was to develop equipment for an effective way to dose, mix silicon, fill a special designed plastic bag and then seal it. The bag is then formed into a breast model.When a customer for various reasons decides to do a breast augmentation or a breast reconstruction, there may be doubt or uncertainty about the result.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

This study aims to describe how a company behind a well-established brand in the fashion industry has strategically chosen to communicate with their target market. Interviews with four individuals in different positions within the company have generated qualitative data, which is presented and analyzed in relation to the theoretical frame of reference in this study. The results show that the company does not use conventional marketing, but relies rather on marketing based word-of-mouth generated by its customer base due to its unique store concepts. Previous research has shown that this type of marketing strategy is effective and beneficial to the brand equity, a conclusion that is demonstrated to also apply to the survey object of this study. Furthermore, it is also shown that this is largely due to the distinct and coordinated image that the company maintains through strict standardization..

Syfte:Att kartlägga vilka skillnader som föreligger mellan IASCs standards och Redovisningsrådets rekommendationer samt att fastställa i vilken utsträckning dessa förklaras av svensk lagstiftning eller av andra faktorer. Metod:Först har en empirisk undersökning i form av en dokumentstudie genomförts under vilken skillnader identifierats och grunden lagts för fortsatt undersökning av orsakerna till dessa. Sedan har en kvalitativ studie av skillnaderna genomförts, understödd av en dokumentstudie, under vilken förklaringsfaktorerna framkommit och fastställts.Slutsatser: Vi finner att svensk lagstiftning inte förklarar alla de skillnader som föreligger mellan de båda regelverken. Ett tiotal övriga faktorer är troliga förklaringsfaktorer; av vilka de mest framträdande är sambandet mellan redovisning och beskattning, förekomsten av ett redovisningsteoretiskt ramverk, försiktighets- och matchningsprincipen, principen om rättvisande bild samt principen om öppenhet i finansiella rapporter..

AbstractTitle: Accounting and money laundering, a study on how auditors apply the law on money launderingDate:  May 29th 2013University: Mälardalens UniversityInstitution: School of economy, society and technologyLevel: Bachelor thesis in business economy, 15 creditsAuthors: Pavle Adasevic 910731 Oskar Hallberg 900508Advisor: Kent TrosanderKeywords: Money laundering, Law of money laundering, Auditor, ABLThe main issue:In 2009 a new law on money laundering was introduced. The new law aims to strengthen the monitoring and reporting of money laundering. In 2011 11,464 reported suspicions of money laundering, only four of them where from audits, how come there so few reports from the auditors?Purpose: The Purpose of the study is to show how audits apply the new money laundering law in their work.Method: The study was based upon qualitative method. Secondary data was taken from literature, articles and reports.

Our thesis is conducted in collaboration with Draper Europe AB in Halmstad.The goal of the project has been to construct a baseline concept for the instaling of aprojector screen. Draper Europe AB, in the curent situation, have several kinds of fabrics and designs on their sceens and the cases they are in. Today if you select a screen you can´t chose the design and function of the sceens case.The arrangement of the components inside the cases was to be constructed so the assembler simply could move them to different cases. To make it even easier for the assembler and to save time, the desire of less component was mentioned. Another problem that needed to be solved was the mounting of the projectionscreen at the customer place.

The development of solar photovoltaic (PV) is increasing,with declining module prices and with a strongenvironmental profile. Policies are developed around theworld to achieve the targets set for renewable energy.In Helsingborg, the local power company Öresundskraft isworking with solar PV to achieve the goals of the city.With their vision: - Energy for a Better World and Powerfor the Region, their work with developing the local solarPV market is continuing and the next step is to create asolar PV policy. Today their offer is 1 SEK/kWh for theexcess electricity delivered to the grid.It turns out that compensating the customer is a vitalpolicy and it has to be dynamic to follow the decisions ofpolitics. The same survey shows indeed, thatenvironmental and technical part is of interest. Solar PVwill be supported locally to act on environmentalsustainability and locally produced electricity and withthis Öresundskrafts vision will be achieved..

Den i dagsläget mycket komplicerade IAS 39 som bland annat berör säkringsredovisninghade en del till den stora finanskrisen enligt vissa. Oavsett bakgrund så har utveckling av enny redovisningsstandard för att ersätta och förenkla säkringsredovisning påskyndats. Ettförsta utkast av förslag till förändring för redovisning av säkringar presenterades i december2010. IASB som leder arbetet har redan kritiserats, så hur tar användarna ? företagen emotförändringsförslagen? Genom att ta del av företagens skriftliga åsikter är studiens syfte attundersöka attityderna till förslagen i exposure draft IFRS 9 Fas III Säkringsredovisning.Detta är en kvalitativ studie där datainsamlingen består av comment letters i vilka företag harskrivit sina kommentarer och uttryckt sina attityder i olika frågor om förändringsförslagenställda i exposure draft specifikt skrivna angående IFRS 9 Fas III Säkringsredovisning.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

Goodwill är ett omtvistat ämne inom redovisning. I dagens samhälle har företag haft friheten att kunna välja vilken regel i anknytning till goodwill de vill använda och det med hänsyn till vilket resultat de eftersträvar. Våren 2004 offentliggjorde International Accounting Standard Board en ny standard, IFRS 3 för redovisning av företagsförvärv. IFRS 3 går ut på att goodwill inte längre är föremål för planenliga avskrivningar utan istället ska företag genomföra ett ?impairment test? som innebär att företagen genomför en ingående analys av goodwillvärdet årsvis.

What is masculinity and what does it mean to be a man?This study involves two different areas: gender and literary reception. I wanted to find out what students think about masculinity and what possible strategies they use when they read and interpret literature. The investigation consists of three parts: an introductory survey, classroom observations and an ending text analysis based on ten different questions. The investigation has taken place in second grade at an upper secondary school as part of the course Swedish B.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.

This hermeneutic case study examines how and why an insurance company?s output has been affected by a CEO-succession. The authors pay specific attention to three activities; changes in personnel and organization structure, handling of media and change in customer focus. It is shown that the CEO was able to influence the company?s activities and this discretion was primarily created through her relational capacity.