Den pågående övergången till mer internationella redovisningsregler och rekommendationer diskuteras just nu flitigt i Sverige. Samtidigt som den internationella harmoniseringen ska stärkas och jämförbarheten öka, finns oro för att en mängd nya valmöjligheter ger ett allt för stort spelrum för uppskattningar och bedömningar av företagsledningen. Via EU:s fjärde bolagsdirektiv har begreppet ?rättvisande bild? kommit in i den svenska årsredovisningslagen och i Sverige har Redovisningsrådet förbundit sig att verka för att IASB:s standarder kommer till uttryck i de svenska rekommendationerna. Exempel på detta är RR17, om nedskrivningar, som införts i Sverige från och med år 2002. RR17 ger ett visst handlingsutrymme när det gäller vilken metod som ska tillämpas vid nedskrivning av anläggningstillgångar.

År 2014 blev komponentavskrivning ett krav för alla bolag som följer K3-regelverket och har materiella anläggningstillgångar med komponenter av betydande värde. K3 är ett principbaserat regelverk vilket innebär att företagen behöver göra sin egen tolkning för hur det ska tillämpas. Den nya redovisningsförändringen innebär att organisationerna måste anpassa deras nuvarande regler och rutiner efter det nya regelverket.Syftet med denna uppsats är att skapa ökad förståelse för förändringsprocessen vid införande av en ny redovisningsstandard och att bidra med större medvetenhet kring dess komplexitet. För att uppnå syftet så användes i studien en kvalitativ metod där det genomfördes sex semi-strukturerade intervjuer. Intervjuerna genomfördes med kommunala fastighetsbolag i Västra Götalands län som alla nyligen infört komponentavskrivning.

In this thesis a possible cost effective runner change of some of the units in the hydroelectric power station Olidan is investigated. The possibility to drive a unit at the same efficiency point through a change of the turbine shaft speed and the rate of discharge is tested. Furthermore the theories behind model testing, determination of efficiency increase from model to prototype and efficiency measurements shall be discussed and analyzed with Olidan as a starting point.A predicted curve has been built on information from model tests and field measurements on the existing runners and runner data from the test of the new model. The predicted curve shows the difference in efficiency between an existing runner and a modern one. It is the difference in efficiency that is used in the calculations that are to show whether changing to a pair of new runners will be cost effective or not.

The supply of raw materials has always been an important issue in the Swedish Forest industry. Buying timber from local suppliers is important. To ensure raw materials to their industries the forest company must offer good prices and good business deals to their suppliers. The aims with this work are to find out how the contact between private suppliers of raw materials and how the forest company can be developed. To be able to do a complete study of the problems connecting with this subject a quality interview study has been done.

The study's aim is to implement a textbook analysis and examine how women are described in history textbooks for high school and in the curriculums Lgy 70, Lpf 94 and Gy 11. The study has a gender perspective and the study's purpose is to make a comparative study and compare textbooks with the current curriculum and compare the results with each other to see if there has been any change over time. The survey's material is three editions of Alla tiders historia from Gleerups förlag. The study refers to editions from 1989, 1996 and 2011. General parts from Lgy 70, Lpf 94 and Gy 11 are also central for my study.

Purpose: To investigate if Altman´s Z´-score model, which calculates financial distress, can be applied on companies established in Sweden and if the financial crisis in 2008 made previously healthy companies go bankrupt.Methodology: Quantitative studies with a positivistic foundation. Empirical data will be collected in order to examine if there is generalizability among the studied objects. Conclusions will be made by comparing the empirical data with the theoretical foundation. Financial distress in firms will be measured.Theoretical perspectives: Altman´s Z´-score model, designed to predict financial distress in private firms.Empirical foundation: A selection of 93 private firms that have gone bankrupt in the years 2008, 2009 or 2010. The firms selected all have a turnover that exceeds 20 million SEK.

The preschool should lay the foundations for lifelong learning in a good educational activity. Preschool curriculum is designed to enhance the quality of the educational activities. To translate the curriculum in business, the importance of early childhood special education knowledge. With regard to the completion of theoretical knowledge requires the ability to translate theory into real action. Professionalism is essential to anchor the curriculum in daily operations.The study's purpose was to investigate preschool teachers' perception of professionalism and how the implementation of the preschool curriculum in their daily business functions.The study was an interview with four pre-school professionals with the spread in age and experience.

The purpose of this essay is to explore the social services work with crime victims in Sweden, according to Chapter 5, § 11 of the Social Services Act. The study examined how social workers define the victim and assessing and prioritizing victims' needs. It has also been central to study how social workers interpret and understand the regulation of social services responsible for crime victims.Qualitative interviews with 18 social workers is the basis for the study. The analysis of the social services work with victims based in the above-mentioned interviews. The interviews analyzed using the sociology of law theory.

This C-essay is a qualitative study designed to create a basis for understanding how managers involved in school affairs perceive the impact of merit points on students? chances to continue on to higher education and how this will affect individuals' life chances.The study is based on three interviews with managers involved in school affairs. In this paper grades, merit points and socioeconomic class differences are discussed.The aim of this paper is to answer the following questions:? What impact does merit points in language studies and the way different languages are valued, in the system, have for the individual and for society?? Who are the winners in the new grading system and who are the losers; how are different socioeconomic groups affected?The material was interpreted with the help of a report written by Ingrid Nordqvist and Monica Langerth Zetterman called "Secondary School competition field-a regional perspective", a paper written by Helen Raven who did a study on grades, national tests and social reproduction and the Frenchman Pierre Bourdieu's theories.The results show that class differences will increase and that it will be difficult to rise in the social hierarchy in the future..

This work is designed to monitor developments in the relationship between teacher and student in the school environment, but also outside, from the 1950s until today. The survey was based on four interviews with teachers in the same age, and based on their life stories. Their experiences range from student to novice teachers and a long working life until retirement. In addition, all four children has a parent perspective. The following issues have been focused:                      1.What factors have been crucial in teaching elevrelationens development from the 1950s up     to today?                      2.

Design of a house requires knowledge of both technology and economics. Heating and ventilation shall be designed, costs are calculated and estimated and requirements must be fulfilled. Which heating system is to be elected is also a difficult choice, especially with rising energy prices as a factor.The choice of energy system is not always given, because it depends on several factors. Below is a comparison between district heating, geothermal heat pump and electric boiler from an economic standpoint. In a previous report appears district heating and geothermal heat pump as the best options.

This essay discusses the interaction between the authorities in Nacka municipality in Sweden and supervisors within the eldercare. In Nacka politicians have gradually started delegate responsibility for how care-giving for the elder should be done and focus instead on formulating economical objectives and overall rules. It is up to the approved supervisors of eldercare to deliver good care and quality. The method chosen to accomplish this is public choice. This method is a part of the big New Public Management (NPM) reform which have had a big impact on Swedish public sector since the 1980´s.

Retail marketing is a field with many different enbranchements. Some of these can be considered relatively well explored, while the lack of knowledge concerning others is almost total. For example, the existing knowledge regardng the possible impact that non-musical sound can have on the customer can be considered non-existent. With this in mind, the intention with the thesis was to closer investigate how non-musical sound can influence the customer's decision process and attitude in and to a grocery store. The authors started out with theories on associative networks and automatic processing.

The purpose of this thesis is to examine the usability of the Umeå University library catalogue Album. The aim is to evaluate the catalogue in order to establish if there are any problems that could be solved by modifying the catalogue. The following questions are answered: How should a good catalogue be designed? Which problems are common when using a library catalogue? Is Album user friendly? Are there any problems that occur when using Album and how can the catalogue be changed to avoid the problems? To answer these questions I have performed a usability test in which five persons, all students, got to carry out twenty tasks in the catalogue and talk about what they were doing and thinking while doing the test. This method is a usability method called Think Aloud.

Ett ökat miljömedvetande från samhället har gjort att förutsättningarna för näringslivet har förändrats och miljöfrågorna har blivit allt viktigare. Vid bedömning av företagen väger intressenterna alltmer in informationen som ges om miljön. Intresset för miljöfrågor har bidragit till att företagens redovisning av miljöinformation blivit betydelsefull. Omfattningen av en miljöredovisning varierar och med anledning av denna variation var syftet med vår undersökning att utvärdera omfattning, innehåll och utveckling av miljöredovisning. Denna utvärdering omfattar svenska börsbolag noterade på A-listan 2004-11-18 och har sin utgångspunkt i Fredrik Ljungdahls doktorsavhandling (1999).De teorier vi använde var agentteorin, Positive Accounting Theory, intressent- och legitimitetsteorin.