Sedan år 2005 har det varit obligatoriskt för börsnoterade företag i EU att följa den internationella redovisningsstandarden IFRS 3 vid företagsförvärv. Vid ett företagsförvärv ska förvärvaren allokera kostnaden för förvärvet genom att först värdera de materiella tillgångarna till verkligt värde, sedan de immateriella tillgångarna och till sist allokera det som eventuellt blir över till goodwill. Att identifiera immateriella tillgångar och därmed skilja dem från goodwill anses vara en svår och komplex uppgift. Företagen har kritiserats för att generellt undervärdera immateriella tillgångar och övervärdera goodwill vid företagsförvärv, för att inte lämna tillräcklig information om hur de kommit fram till goodwillbeloppet och för att inte ta uppgiften att identifiera immateriella tillgångar på allvar.Om denna kritik är riktig, vilket mycket talar för, innebär det rimligen att företagsledningarna har ett intresse av att övervärdera goodwill. Detta intresse kan vara helt oegennyttigt, och enbart för företagets bästa, men det kan också vara egennyttigt.

Children shoes today is designed with the idea that there feet need a lot of support.Due to this the shoes are stiff all over and children are not recommend to wereshoes when they learn how to walk1. It is also quite difficult to squeeze there feet into these shoes.My project is about minimizing the gap between learning how to walk bare footindoors to take the first steps outside. And while doing that create a collection ofshoes and create a new brand; My First Sneakr.My First Sneakrs is inspired by retro sneakers, hiphop- and street culture. Theshoes are colored with attitude and the models are unisex. The outsoles are soft tomimic the bare foot feeling.The shoe has an opening feature in the back, making it easy to put on.

In soundscape research, the field?s methods can be employed in combination with approaches involving sound quality attributes in order to create a deeper understanding of sound images and soundscapes and how these may be described and designed. The integration of four methods are outlined, two from the soundscape domain and two from the sound engineering domain. This study has shown that by combining these methods the understanding of both the entire soundscape and the specific sounds increase. The study also shows that when the methods are used, there is a qualitative change of the description and understanding of soundscapes and the concrete description becomes more elaborate..

Bakgrund och problem: Alla börsnoterade företag är, sedan år 2005, tvungna att följa IFRS/IASB riktlinjer för att sammanställa en årsredovisning. IFRS är ett regelverk som tillämpas i alla länder inom Europeiska Unionen. I dessa förpliktelser och riktlinjer finns det kryphål som ger företagen möjlighet till subjektiva bedömningar. De subjektiva bedömningarna ger företagen möjligheten att manipulera redovisningen, detta kallas för Earnings management. I samband med övergången till IFRS medförde det förändringar i hur företagen redovisade.

Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

Syfte: Syftet med denna studie är att se hur yrkesrollen och yrkesidentiteten hos redovisningskonsulter förändras på grund av de externa förändringar som ständigt sker i branschen.Teoretisk ansats: Litteraturgenomgången är uppbyggd kring två delar. Den första är yrkesrollen och den andra är yrkesidentiteten.Metodologi: Studien använder sig utav en kvalitativ metod för att skapa en förståelse kring hur redovisningskonsulterna själva ser på hur förändringarna har påverkat deras yrkesroll och yrkesidentitet.Slutsatser: Slutsatsen som denna studie har kommit fram till är att fyra externa förändringar: auktorisationen av redovisningskonsulter, införandet av Reko, avskaffandet av revisionsplikten och införandet av K2 och K3 regelverken påverkar redovisningskonsulternas yrkesroll och yrkesidentitet. De har fått en utbredd yrkesroll och den sociala biten har blivit viktigare och även de personliga egenskaperna har förändrats..

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

This report is about how accessibility in Eskilstuna's central trade street Kungsgatan can be improved, based on my background as spatial configuration designer, and by Eskilstuna's residents' opinions. In this report I explain what methods I have used, and how I attained my results. The goal of this project was to create ideal accessibility in the central part of Kungsgatan in Eskilstuna. Since Fristadstorget was rebuilt, and since the city is growing in terms of housing and residents, accessibility will in the near future be even more limited for visitors than it is today. My design proposal is designed based on street conditions, residents' opinions and Eskilstuna's existing ideas..

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

Through interviews, a questionnaire survey and an in­depth analysis of the Swedish magazines Veckorevyn and Magazine Café has a number of parameters been made visible. It was difficult to obtain an unambiguous result when the journal's target audience is crucial for the cover design. Nevertheless, we can generally say that the transparent varnish of covers, PMS colors and enclosing the journal in plastic do not increase the attention value, as this occurs in many magazines. Due to today's tough competition among journals, we believe that they will need to niche themselves much harder to survive. We also believe that the new, big trend is that more covers will become more plain and stylistically pure, with one big communicating image and fewer coverlines, as many covers were designed during the 1940s..

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

North Western Kungsholmen in Stockholm is confronting big changes and Stockholmsstad is planning that the area will be an extended part of the existing structure in centralStockholm. Dwellings and offi ces are built and the population increase heavily. Th isresult in a need to look at how public green areas can develop and be designed. Th epurpose is to design a proposal for a master plan of S:t Göranområdets public greenareas. Exploateringskontoret, Stockholm stad, who has initialized the task, claim thatthere is a need of clarifying and shield the qualities in the green areas of today and howto create new green structure.The problem formulations which are current in this master thesis are:? Is there a need of a distinct identity for the green areas of S:t Göransområdet? If so,how is this created?? How can the green parks and nature areas inside S:t Göransområdet be improved anddevelop?? How can the connections between the green areas inside S:t Göransområdet beclarifi ed and how can they connect to the surroundings?To get inspiration and information for the design this thesis include a study of theincluding parts in the design process.

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

I denna text diskuterar jag produktionen av Hearty Horrors, ett spel programmerat och designat helt i flash. Jag diskuterar svårigheterna för de olika delarna i att skapa ett spel. Tankar och jämförelser mellan onda och goda karaktärer och vad man, som speldesigner, bör och inte bör göra för att få spelare att känna sig manade att spela vidare. In this text I discuss the production of Hearty Horrors, a game programmed and designed completly in flash. I discuss the difficulties of diffrent parts in the making of a game. Thoughts and comparances are made between evil and good characters and what you, as a gamedesigner, should and should not do to make the player want to continue playing..