This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

Spatial design for children nine to twelve years old at the Halmstad City Library. An investigation about the specific needs of the target group and how the child department can be designed to stimulate their experience of visiting the library. The aim was to create a spatial concept from the children?s ideas that inspires to playfulness and lust to read at the library. A more personal goal was to collaborate with an external part to prepare for my future role as a designer within child culture.

Syfte: Syftet med uppsatsen är att beskriva och analysera hur kommunala energibolag resonerar vid val av avskrivningsmetod samt hur kommunala energibolag har förberett sig inför införandet och hur de förhåller sig till implementeringen av komponentavskrivningar.Teorier: De teorier som använts i uppsatsen finner vi vara relevanta och applicerbara utifrån studiens syfte och frågeställningar. Vi har bl.a. använt oss av Burns & Scapens ramverk som ingår i den institutionella teorin, vilket är den teori som studien utgått ifrån.Metod: Studien utgår ifrån den kvalitativa ansatsen med hjälp av semi-strukturerade intervjuer och dokumentgranskning.Empiri: Empirin innefattar intervjuer med 5 kommunala energibolag inkluderande granskning av relevant dokumentation.Slutsatser: Studien har visat att de kommunala energibolagen upplever avskrivningsval som en svårbedömd process som präglas av en inre tröghet på grund av påverkande faktorer och inrotade regler och rutiner. I och med tolkningen och införandet av BFNs regelverk avseende komponentavskrivningar har ett internt motstånd byggts upp på grund av svåra och godtyckliga bedömningar. Detta har bidragit till en spretighet, vilket har påkallat behovet av tydligare rekommendationer och direktiv.

Ethical competence is an important precondition when people are to respond to moral problem situations as efficiently as possible. In these situations it is not easy to make choices and decisions, especially when many stakeholders are involved with various opinions and interests.The purpose of this thesis was to generate a web-based support tool to train and promote ethical competence of the users of this tool.We first created a theoretical basis by studying the major theories of ethics in general and ethical competence in particular. The importance of ethical competence and its main subject, namely, the autonomy in the theoretical part described and specified. In addition has the practical ethical reflection over morality preferred and characterized to the classical ethical passivity over morality. We have also preferred and characterized the autonomous thinking to the heteronomous one.Based on the theoretical base a prototype tool to support the training of ethical competence was designed and developed.

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

Building Automation Systems in commercial buildings are often designed and installed by different contractors, using equipment and components from different manufacturers. The lack of an accepted communication standard has resulted in a few different standards. Many manufacturers of building automation systems only support one, a few or none of these standards, while developing proprietary system solutions. Regin, who develop such equipment, are planning to adopt an open communication protocol specially designed for building automation - BACnet. As a step in that direction this thesis was announced with the purpose to investigate the possibility to implement BACnet in one of their products and to gain more knowledge of the BACnet protocol.

Companies today are facing more and different kinds of demands from the society and their stakeholders. It is no longer enough to just deliver the products, and not just the quality of the products that matter. The consumers are getting more conscious about the many ways in which companies affect the society and the environment in which we live. The financial sector, that among others includes stakeholders such as insurance companies, banks and fund companies are starting to realise the importance of the non- financial issues that companies are encountering. Analysing the companies sustainability when it comes to social and environmental issues, has become an increasingly important factor when for example choosing companies to invest in.

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

Humanity stands before a huge challenge to lower its emissions of carbon dioxide and its use of energy at the same time as the global population is rising and the developing countries are being industrialized. A lot of newly built buildings are due to this challenge, designed to be more energy efficient but also use renewable energy resources instead of pollutant fossil fuels .Solar energy is one of the purest forms of energy that exists in abundant amounts, which is why it is most likely that it could come to play a major part in the future energy market. The main purpose of this report is to investigate the possibility to implement a sustainable energy system with solar thermal heat and  heat storage as main sources of energy in the neighborhood ?kvarteret Lagern?, which is the area where the old football stadium ?Rasunda Stadion? was located. New developments within different heat storage techniques have opened up new approaches to enable buildings an all year round heat supply from solar energy. This report will focus on heat storage in boreholes. At the present here is only a preliminary plan of how the neighborhood is supposed to be designed.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

This thesis has been carried out within the bachelor program for mechanical engineering at Karlstad University in collaboration with BAE Systems in Karlskoga. The purpose with this work was to design a mechanism and associated parts for loading and unloading of shots between primary and secondary magazine in BAE's new 40mm's ship gun.Parts designed or redesigned among other things a transfer mechanism for shot at loading and unloading, well as a hatch mechanism which makes the shots do not fall out of the primary magazine when making separate use. Various important details have been designed to maintain a good functionality of the mechanism.The construction work has mainly been carried out in the CAD software Solid Edge and its associated FEM module. The construction work has also been carried out on rough calculations for constructed details in order to ensure that they meet the stringent requirements of military use in tough marine environment. Two of the most critical parts of the structure where analyzed with the FEM module for estimating the stresses in the material at the applied load.The final design, which is a result of the thesis, meets the requirement specification and the set targets.

A carnival can not be stopped! A design pedagogical study of children and norms In Basel, the only Protestant carnival in Europe takes place. The carnival is called Fasnacht. For three days, there is a wild and uninhibited play with tradition, crossing borders and social criticism.The aim of this thesis is to expand the understanding of the concept of the carnival, and how to use it for an educational purpose. Three children from Basel have been involved in an workshop where they designed and talked about norms and power structures through the carnivalesque principle. The study is based on the questions: How can you use the carnival as a starting point for designing and talking about norms and power structures together with children? And; How can the design process support such a project? To spot this, I made arrangements for a design educational project.