Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

Web pages are visited through a variety of different devices with varying screensizes. One method for adapting web pages to this variety is called responsive design. Geographical information, often in the form of embedded maps, is common on the web. The combination of responsive design and geographical information has been shown to lead to interaction problems and is therefore assumed to need special considerations. This thesis examines this combination and investegates how presentation of geographical information can be adapted to responsive web design.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

The division of Electricity at Uppsala University runs a project called Lysekil project, they have designed a buoy that uses the waves to create electric power from a generator attached to the bottom of the sea.Uppsala University is closely connected with the company Seabased and the university makes use of their facilities in Lysekil. When they designed the buoy issues occurred, the geometric design was flawed, brackets with a short shelf life and it is generally uneconomic.A study visit was done in Lysekil on Seabased facility. With this visit the project started, which is to improve the design of the buoy and the attachment of wires leading to the generator. In this project we have chosen to use a beam system with three beams that are attached to the buoy. Then a wire attached to a plate that sits between the beams will be leading to the generator. Two proposals for construction are created, what distinguishes them are the brackets between the beams and the buoy.From these constructions, the design that is considered most optimal for our project is chosen.All parts of the buoy have been modeled and the drawings are designed in ProEngineer software.The two constructions are compared with each other, but the whole focus is on the second and final structure. The report begins with an introduction describing Lysekil project, and a task description of our project.The project aims to produce an optimal buoy that will be easy to design, materials restrictive with good durability and an economical solution.Wave power true function has been studied, mechanical and finite element analysis of beams, buoy and plate design.This has been presented in this report, where in the various chapters can read more about the processes. Although the relevant facts and information on this project and buoy development is included.

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

Sweden has an environmental goal to achieve until the year 2020. To achieve this goal the construction business has to take an initiative to use the modern techniques that are available to lower the energy consumption I buildings. There?s also a debate going on today regarding the energy demands set by the Swedish government through Boverket, some communities throughout Sweden thinks that the demands are to low and have therefore set up own demands regarding energy in buildings.The possibility to construct energy-saving buildings is today very great, with energy-efficient heating-systems and dense climate envelope. The interest to raise energy-efficient buildings have also increased as a consequence that the population have become more aware about their impact on the environment.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

Examensarbete, civilekonomprogrammet, Ekonomihögskolan vid Linnéuniversitetet, ekonomistyrning, 4FE03E, VT 2013Titel: Lean Productions påverkan på ekonomistyrningen - En fallstudie inom Gnutti   Powertrain ABBakgrund: Allt mer konkurrensutsatta marknader har inneburit att företag sökt nya sätt att utveckla och effektivisera sina verksamheter. Detta har resulterat i att många företag valt att införa produktionsstrategin Lean Production. Flera forskare har påvisat att den traditionella ekonomistyrningen inte är anpassad till och lämplig för företag som använder produktionsstrategin Lean Production. Detta har inneburit att den traditionella ekonomistyrningen måste förändras och utvecklas för att kunna stödja de förändringar som den nya produktionsstrategin ger upphov till. Därmed blev det intressant att studera ett enskilt fallföretag för att identifiera om och hur detta företag har förändrat sin ekonomistyrning till följd av användandet av Lean Production. Syfte: Syftet med denna studie är att utifrån det enskilda fallet Gnutti Powertrain AB bidra med en förståelse för hur ekonomistyrningens utformning och användning påverkas av användandet av den avancerade produktionsstrategin Lean Production.

'Hir in the box' is a study about the gender perspective in packaging design and how it is today. The study deals with the product category razors, for both women and men, to examine and compare products with the same function but with different designs. Based on an analysis of how packages are designed for different sexes, information should be given on how gender-neutral packaging can be designed and used in the future to reach the market. The purpose of the study is also to contribute to future research on the subject. To fulfill the purpose of this study, nuanced and in-depth data is collected by means of a small-N-study and a qualitative study in the form of open group interviews where the survey units are reviewed and discussed.

Sustainability questions that concern the subjects of environmental and social aspects are increasing in today?s society, and therefore the sustainability report is a way for companies to show their work with sustainability development by working with a clear report and follow up. As the first country in the world, Sweden has decided, as from the financial year of 2008, that all governmental owned companies should present a sustainability report according to the guidelines of GRI. The aim of this essay was to identify and analyze actual events from a sustainability aspect for Vattenfall, from a medial perspective during the time period 2005-2009. We made a content analysis of one company?s sustainability reports during a time period of five years and we connected this to the medias reports of the company from the same period, to see if there were any connections between the subjects that media had elucidated.

Allt eftersom världen blir mer globaliserad ökar konkurrensen på marknaden. Detta sätterpress på företag vilket leder till stora behov av effektivisering. Företaget Toyota har verkatframgångsrikt på marknaden, detta har medfört att deras verksamhetsstrategi fått storuppmärksamhet. På grund av dess resurssnåla och effektiva tillvägagångssätt kom dennaverksamhetsstrategi att kallas Lean. Lean berör alla delar i en verksamhet, en del företagbörjar endast tillämpa Lean-produktion.

Zero knowledge protocols is a lesser known type of protocol that can be used for identification. These protocols are especially designed not to reveal any information during an identification process that can be misused later on, neither by the one who should be convinced of the identity of the user, nor by anyone else that is eavesdropping. Many of these protocols are also especially designed for implementation in smart cards. The more common type of card with a magnetic stripe has during the last few years become more susceptible to attacks since they are easily copied. Smart cards combined with a secure identification protocol has been predicted to be the solution to this problem.

Test bench for air bearingsThis thesis work consisted of bringing forward and defining the test parameters relevant for a test bench and constructing a test bench that can test and verify the largest existing air bearings that are of use in Micronic Laser Systems AB machines. Because the knowledge about air bearings is limited it is thought that with the help of the test bench the knowledge would increase and in that way improve the air bearings.After learning more about air bearings and their purpose at Micronic Laser Systems AB, I started the concept phase for the test bench. For each part in the test bench I consulted my two tutors, Torbjörn Hedevärn and Johan Bergqvist, at Micronic Laser Systems AB. The final concepts where documented as 3D-modells in Solidworks and some of them have been tested in Solidworks FEM-program.The test bench is designed so that, with the help of a pneumatic cylinder, 25 kilo weights are placed on the air bearing to test its stiffness, damping and the pressure performance under its surface area. To test these parameters the test bench has to have a pressure meter, accelerometer and a microcator.