In recent years the construction industry has been exposed to increased time pressure which has resulted in a higher amount of wastage. Today 35 % of all construction projects in Sweden is "wasted". Time pressure has risen due to increased competition on the market, with more actors entering the construction business, therefore profit margins decreased which has led to a more pressing need for decreasing the amount of wastage.Bravida is Scandinavia's largest supplier of installations and provides specialist services in electrical installations (heating and sanitation), and ventilation. Mahdi Bawaqneh's task was to investigate where, how and why wastage occurs in the company's projects and how to prevent such wastage. The thesis covers the subjects of lean production, communication in projects and planning of projects.

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.

A Social Enterprise is a business that features a mixture of characteristics that originates from the third and private sector. A general conception of Social Enterprises is that they aim to improve social welfare by the use of sustainable business models. The mixture of social and business features has created ambiguity about how to define Social Enterprises. The purpose of this study is to clarify Swedish Social Enterprises as a phenomenon and to examine antagonism that arises from mixing the two different sets of organisational characteristics. This is achieved by conducting a qualitative study of ten Swedish companies that the market considers to be Social Enterprises.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

To start a company on the Internet is something that has appealed a lot of people during the last couple of years. Some of the companies have succeeded in their struggle but a lot of companies have failed to live out their ambition. This paper deals with the concept of e-commerce and aims to study whether or not the companies that has succeeded has made use of business models and what other factors that is important that you wont find in any written theory.The paper also aims to study the concept of business models and what a business model consists of. To be able to do this research we have interviewed three different companies that are all active in e-commerce and have survived for at least three years. Two of the companies are classical web shops that sell products to their customers and the last one is a site with articles about hardware and IT business in general.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

Bakgrund och problem: De svenska börsnoterade bolagen övergick år 2005 till att redovisa enligt det internationella regelverket IAS/IFRS som är ett mer omfattande regelverk än tidigare normgivning i Sverige. I och med regelverksbytet skall nu tilläggsupplysningarna i årsredovisningarna redovisas i en mer omfattande och precis mening. Införandet av IFRS 3 Rörelseförvärv resulterade till en omarbetning av bland annat IAS 36 Nedskrivningar, vilket medförde att goodwill inte längre skrivs av planenligt. Goodwillvärdet skall istället fördelas på kassagenererande enheter och prövas årligen genom ett nedskrivningstest som skall presenteras i årsredovisningarna. IAS 36 punkt 134 kräver att företagen skall lämna detaljerade upplysningar om nedskrivningstestet. Tidigare forskning har påvisat att det föreligger än idag brister i hur företagen redovisar upplysningskraven men att det finns förbättringspotential med åren. Syftet: Huvudsyftet är att undersöka om det finns ett samband mellan företagsstorlek och utförligheten av nedskrivningstestet enligt IAS 36 punkt 134 samt i vilken utsträckning den uppfylls av de börsnoterade företagen. Metod: Uppsatsen baseras på en kvantitativ studie av 90 börsnoterade företags årsredovisningar per den 31 december 2007.

This Master Thesis is a product development project that has been carried out in cooperation withLappset Sweden AB.The purpose has been to develop a group of products suited for parks andtraditional playground locations. The specific target area has been courtyards of newly builtresidential areas. (These pieces of open land resemble glades that can be found in the forest,which in Swedish is called ?gläntan? and has given name to the product family). Therefore thedesign should match contemporary architecture.

Bakgrund/problemområde: Goodwill har under en lång tid varit underlag för en rad studier om hur företagen redovisar och ska redovisa goodwill. IFRS baserar värderingen av goodwill på att företagsledningarna ska göra subjektiva bedömningar i form av uppskattningar och antaganden. Detta uppmuntrar vissa företag till att välja tillvägagångssätt som ger ett önskvärt resultat hos företagsledningen. Goodwill speglar den framtida intjäningsförmågan hos det förvärvade företaget och relaterar därmed till värderingen av verksamheten som en helhet. Det finns indikationer på att den information som bankerna ger ut gällande framtida goodwillnedskrivningar är avgörande för intressenterna i deras bedömning om bankernas prestationer över tiden.

The purpose of this project was to find out how reading is affected, and not affected, by different elements on a start page. The site I was studied belongs to the magazine Fitness Magazine, and the current site has a problem. The editorial texts and articles don?t reach out to the visitors. The goal was to make a proposal for a new first page of the web site that highlights the texts and the reading.With the help of interviews, user testing and textual analysis, I studied if the texts were in itself that caused the problem or if it was the design.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Background: The strategic importance of purchasing departments is increasing, yet supply risks are rather uncharted. The procurement of coffee involves supply risks and the purchaser needs to be able to handle these to enable the roasting-house to produce coffee as specified. Purpose: To chart risks in connection with the procurement of coffee as well as the possibilities of handling these. The thesis also examines if general risk management theories are applicable on the supply risk present within Swedish roasting-houses and can become an integral partof the purchasing process. Method: A qualitative case study of the purchasing process of Swedish roasting- houses.

Today?s farmers are constantly affected by the fluctuating world market prices on grain and thereby the price risk that comes with the price fluctuations. The volatile prices of grain increase the price risk within the business, which in turn affects the profitability of the business. The fluctuating prices together with the increased price risk within the farm business have opened up the market for hedging instruments. In this master thesis project, the aim is to identify the underlying end-values of 30 Swedish farmers? related to their choice of using hedging and the product; forward contract.

AbstractEffective January 1, 2005 publicly listed companies were obliged to adopt a new financialreporting standard (IFRS/IAS). The objective of IFRS/IAS was to increase transparency andcomparability in financial reports between companies. The authors have chosen to write aboutIAS 40 where the accounting treatment for investment property and related disclosurerequirements are regulated.The purpose of this thesis is to investigate potential effects of valuation of investmentproperty at fair market value for real estate companies at times when market price decreasesand to investigate what an acceptable difference for the valuation could be.To fulfil this purpose the authors have chosen a qualitative method interviewing accountants,property analysts and a credit analyst to obtain a deeper understanding of the problem. Basedata for the thesis have been collected during meetings, telephone interviews and e-mails.Additional data was collected from public available sources such as the internet, relevantprofessional magazines and professional newsletters. The authors have designed a modelshowing how Income and Balance Sheet statements are influenced by changed valuation ofinvestment property.

The purpose of this thesis is to examine how semantic relations in a document collection can be visualized with a Kohonen self-organizing map. It can be seen as a map of the information space which can be used to support information retrieval. The study makes a comparison of the possible differences between a map that is based on morphologically unprocessed text and a map where the text has been lemmatized. The text that is being processed is the definitions of all the existing instances in WordNet of a random selection of indexing terms from the Times-collection. The purpose is to see if morphological processing somehow can show different semantic connections between term instances based on their definitions.