Titel Den outforskade parten i ett leasingavtal ? En studie om hur leasegivande företag kommer att påverkas ifall en ny redovisningsstandard för leasing införsFörfattare Fredrik Hellblom-Björn och Daniel HåkanssonHandledare Rolf RundfeltIntroduktion IASB har under lång tid diskuterat behovet av en ny redovisningsstandard för leasing. Förslagen har mottagit mycket kritik, då många anser att de inte förbättrar redovisningen. Trots den stora kritiken på förslagen till leasegivares redovisning, har väldigt få studier genomförts på leasegivare.Syfte Syftet med studien är att undersöka hur leasegivande företag kommer att påverkas om en ny redovisningsstandard för leasing införs.Metod Studiens induktiva ansats innebär att insamlad empiri har bildat grund för de slutsatser som dras. Undersökningens design har följt en Små-N-studie, vilket innebär att ett mindre antal kvalitativa intervjuer har utförts.

The economic crisis has affected the airline industry as much as it has affected all other industries in the world. The small airlines and maintenance organisations must find new opportunities and options in order to survive the harsh crisis. Priority Aero Maintenance is now an approved maintenance organisation performing maintenance on aircrafts, engines and components. The company sees economic gains in the future by becoming an approved organisation that follows the European Aviation Safety Agency guidelines (EASA) and meets the requirements outlined in the rules of Part-M.In order for the company to become an approved organization, responsible for continuing airworthiness of aircraft, a handbook should be presented to the local authority. This handbook describes the company?s responsibility for the continuing airworthiness in order for the authorities to get an insight into the company and its work.This thesis resulted in a draft of CAME (Continuing Airworthiness Management Exposition) and this draft has been approved by Priority Aero Maintenance.The CAME will in the future be used by the company as a basis for developing a more detailed manual to be presented to and approved by the Swedish Aviation Authority (Transportstyrelsen)..

Abstract This report is our bachelor thesis. Our work has taken place at a galvanising company in Sölvesborg. The company faced major changes, of which one was a computerisation process. The new system could involve changes in work practice and in specific tasks, affecting the workers. If the coming system was to support work, from the production personnel?s perspective, we felt a legitimate participation in the development and design of the future work practice, was a requirement that was not met. During our ethnographical studies we noted that conflicts arose between production and administrative -personnel.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

A case study of professional interaction designers' usage of design materials was conducted. Five interviews were performed in order to gain insight in the systems used by designers, how these work, how they collaborate within them, and what they think of recent research about them. Design studios allow collaboration for several users at once. Digital material (mockups, pictures, etc.) are commonly used, but needs to be made analog, e.g. printed, to be usable in the design studio environment.

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.

Design management är ett arbetssätt som har börjat tillämpas av allt fler företag de senaste åren, men det kan fortfarande vara svårt att förstå betydelsen av design management. I uppsatsen undersöks det vilken betydelse en design managers kompetens och position har för samarbetet mellan det designköpande företaget och en designkonsult under ett designinköp. Genom ett flertal intervjuer, utifrån både design managers och designkonsulters perspektiv, undersöks det hur samarbetet fungerar mellan dessa parter. En analys av intervjumaterial med hjälp av en teoretisk referensram bestående av design management-teori, design som en integrerad process och beslutsrollsteori har lett fram till ett antal slutsatser om design management. Några av slutsatserna är att design management, enligt teorierna, som arbetssätt inte är så vanligt och att det finns en viss samarbetsbrist enligt de intervjuade designkonsulterna, som i viss mån underlättas om design managern har kunskap om vad design innebär..

In our study, we investigated how the streamed TV domain relates to existing design principles for web design. Further, we have investigated whether there are specific characteristics of the domain that the design principles do not cover. In the survey we have studied two sites which are representative of the streamed TV domain. Finally, we discuss how applicable the design principles are for the domain and the specific characteristics that would require new or further developed design principles..

In recent years the concern about the future of the European Union and itssupposed lack of democracy, efficiency and legitimacy has increased. Thisconcern has resulted in extensive debates and the establishment of a conventionwith the task to create a draft treaty for a European Constitution.The aim of this essay is to study how the three theoretical concepts,democracy, efficiency and legitimacy, have been described and used in the debateabout the future of the European Union. My main interest is to see how theseconcepts are described in a debate regarding a political system that goes beyondthe borders of the nation-state. I have made a comparative textual analysis of thedebates taken place in Sweden and Spain during a period of over two years. Ihave, for instance, found out that openness and clearness have a prominentposition as democratic values together with equality and justice (in Spain) and theinstitution of accountability (in Sweden).

The final stage of a designers work is always a bit tricky. Design is an abstract phenomenon and no one can tell when a design is really finished. The design process that designers work within has been thoroughly studied but cannot be truly mapped with strict constraints which the designer can follow to succeed. Therefore, in this paper we take a look at the final stage in the design process. The main goal is to get more knowledge and highlight key factors about what designers face when they are about finish their design or what forces them to leave a project that can stay in development for eternity.

I work on a lighting design for a dance performance to be on tour. A lighting design adapted for three different conditions was made: - One comprehensive where I allow myself a great deal of creative freedom, adapted for the stages with major technical conditions. - One smaller version for stages with less equipment and with less time for preparation on site. - One design for very simple conditions. I also examine the specific differences between typical theatrical lighting design and typical dance lighting design, and the best way to prepare for the hands-on stage design phase..

A design methodology to mitigate timing problems due to long wire delays is proposed. The timing problems are taking care of at architecture level instead of layout level in this design method so that no change is needed when the whole design goes to backend design. Hence design iterations are avoided by using this design methodology. The proposed design method is based on STARI architecture, and a novel initialization mechanism is proposed in this paper. Low frequency global clock is used to synchronize the communication and PLLs are used to provide high frequency working clocks.

This thesis introduces Kongjian Yu?s design approach in terms of industrial heritage conservation in connection to transformation and urban design. The approach is examined respectively on two cases from China and USA. The thesis give a brief introduction to current achievement in conservation research and general profile of industrial conservation practice. Based on case and theory study, Yu?s design approach is carefully applied to an industrial area Nyhamnen in Malmö and a design proposal is produced.

Service Design is a relatively new, unexplored and exciting phenomenon that through an interdisciplinary work methodology designs services. A discussion has been going on for a long time regarding whether there is a difference between products and services. Services are often classified as immaterial, heterogeneous, non-storable and inseparable in relation to products. A question that arises is if something specific characterises the work methodology used regarding service design. The aim with this paper is thus to explain the work methodology when working with service design.

A current issue today is to try to implement creative design as a way to solve wicked problems in scientific contexts such as HCI. Since the problems are wicked, they have no given solution which makes the traditional methods inadequate. In these cases, creative design can be an alternative. Creative design is not used in scientific contexts because it is viewed as something unaccountable.In this essay we argue that creative design not necessarily have to be unaccounted. We discuss various views of creative design and translate theory to a practical context.