Syfte: Att identifiera problematik med K-projektet i praktiken. Metod: Studien använder en induktiv ansats och en kvalitativ forskningsmetod. Arbetsprocessen baseras på grundad teori. Teoretiskt perspektiv:Enligt American Accounting Association är redovisning ett ämne som är svårt att fånga i teoretiska modeller. Denna uppsats använder istället samhällsutvecklande teorier av Sten Jönsson och Anthony Puxty et al.

Från och med den 1 januari 2005 skall svenska noterade bolag utforma sin redovisning efter International Accounting Standards (IAS). För värderingen av förvaltningsfastigheter är det IAS 40 (Investment property) som nu mera gäller. Denna ger möjlighet att värdera fastigheter till antingen verkligt värde eller anskaffningsvärde, men att värdera till verkligt värde förespråkas. Att värdera till verkligt värde innebär en principförändring för svenska bolag som tidigare har varit tvingade att göra sina värderingar till anskaffningsvärdet, trots att man inte har tvingats att byta princip har samtliga bolag valt att göra detta. Avsikten med studien är att undersöka hur denna förändring av värderingar kommer att påverka bolagen ur ett finansiellt perspektiv.

The company Västra Mälardalens Kommunalförbund, VMKF, wishes to revise and optimize their present data and IP-telephony network as of today consists of the three municipalities Köping, Arboga and Kungsör. As a municipal corporation, they seek consultation regarding internal as well as external review and investigation of the main structure of the network, its functionality and safety. By today?s increasing demands of Internet accessibility, availability of services and security far more extends the requirement of a complete network design. The foundation of networking rests on the balance between each of these necessities.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

Uppsatsen gör en genomgripande kvalitativ analys av redovisningens roll i institutionsteatern, i två fallstudier, med fokus på synliggörande av värdeskapande. Syftet är att öka förståelse för redovisningens funktion vid styrning av verksamheter med icke-finansiella mål. Ytterligare en ambition med uppsatsen är att föreslå ett förhållningssätt till icke-mätbara värden i redovisning och styrning.Inledningsvis presenteras de två analysobjekten som valts för fallstudier; Stockholms stadsteater och Västerbottensteatern. Genom samtalsintervjuer och observationer gör författaren närläsningar av analysobjekten som sedan relateras till utvald litteratur, praktiker och modeller av relevans för studien. Här förs resonemang kring de båda analysobjekten utifrån rådande teori inom redovisning, styrning och arts management.Studien antyder att redovisningens roll i teatern är mångfacetterad; den fyller en inre och en yttre funktion, i en konkret respektive abstrakt dimension.

The comprehensive goal in this study was to examine important factors in an introduction of a new machine team. The aim was to identify what elements should be part of an introduction program for new machine team. The examination was done together with Stora Enso Skog. A new machine team and their supervisors where analyzed during a six month period. The evaluation was done with open interviews of the team members and their supervisors. The main question was what should be included in an introduction program to develop a successful machine team as effective as possible? Interviews of the new team and analyses gave good indications how the procedure should be done.

A webpage can be perfectly usable but if users are unable to find the webpage it will remain unused. Nine out of ten Swedes use a search engine and the most popular one is Google, amongst other search engines. In this report I seek to answer which ranking factors that should be included in an SEO-audit of an existing webpage and also how to optimize a webpage for search engines. Applying the method heuristic evaluation normally used to discover usability issues in an existing interface, on TT News Agency?s campaign site I found issues having a negative impact on the visibility in Search Engines Page Results.

The purpose of this study is to discuss the use of social media by the Swedish Police for democratic purposes. The idea of citizen empowerment is closely related to the development of new communication technologies such as social media. Yet many studies indicate that governmental institutions rarely make use of the assumed potentials of social media.In this study, the democratic potential of social media is derived from Habermas normative concept of deliberative participation. Operational definitions emphasize discursive equality, interactive reciprocity and external impact. The analytical framework is combined with qualitative text analysis to highlight the conditions of interaction between representatives of the Police and citizens.In conclusion: the democratic potential of social media, from a Habermasian point of view, is to a significant extent neglected at the expense of its strategic advantages.

No infrastructures today are growing faster then communication network. The requirement of being able to communicate in a fast and qualified environment to a low cost increases in line with the development and competition. Itera Networks is no exception when it comes to rapidly developing new and better network solutions for themselves and for their customers. With these requirements in mind their needs for an analysis of the existing communication solution becomes very obvious. This project contains such an analysis in which various studies of the existing network environment have been made.

In the report parasites in the gastrointestinal tract and easily visible external symptoms of disease in capercaillie, (Tetrao urogallus), was taken into account. The study was based on results from the examination of 62 fresh faecal samples, collected in spring 2003, and postmortem examination of 22 frozen birds that were collected between 1999 and 2003. All of the samples principally were from the north of Sweden. In total, 4 species of parasites, but no significant symptoms of disease were found. In the faeces low levels eggs of the roundworms Capillaria spp. (125 epg) and Ascaridia spp.

Abstract The purpose of this study is to examine how teachers in primary school reason about and problematize the phenomenon of concentration difficulties. I want to know what the teachers think characterizes concentration difficulties, the situations in which difficulties creates the most problems, and whether the teachers think that these difficulties solely depend on external factors. To examine this, I chose to do interviews with three teachers in years four to six. I have completed parts of my work with my colleague Elin Preisz. We have used the same purpose and issues in our studies, although Elin has interviewed teachers in preschool. With this we want to be able to compare the reasoning between teachers at different stages in school. The results of my study shows that the interviewees think that it is hard to describe what characterizes the problems in concentration difficulties because the problems is very individual.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

Livskraftiga företag har en förmåga att använda sig av externa resurser för att kunna lösa sina problem där de interna resurserna inte är tillräckliga. Småföretag har inte möjlighet att ha alla resurser själva utan måste specialisera sig för att kunna bli mer konkurrenskraftiga i en ständigt ändrande omvärld.Syftet med denna undersökning är belysa vilka olika kommunikationskanaler småföretag använder sig av och vilka faktorer som påverkar valet när de söker externa resurser. Det teoretiska ramverket består av kommunikationsprocessen och kommunikationskanaler. Kommunikationskanalerna består av nätverk, internet, mässor och reklam.  Denna kvalitativa studie är utförd på småföretag inom metallbearbetningsindustrin.

Organizations that want to maintain a good innovation capability can seek knowledge both within and outside its boundaries. Opening up innovation processes, through so-called open innovation, allows organizations to combine internal and external knowledge sources in order to include previously excluded perspectives to the innovation process. This study examines how knowledge is created and transferred when conducting open innovation through crowdsourcing. It is done based on Nonaka?s (1991; 1994) theory of how knowledge is created through conversion processes, where implicit knowledge can be converted into explicit knowledge and vice versa.

Purpose: To examine the governance mechanisms and the competence PE-firms adds to theirholding companies through an active ownership in order to create growth.Methodology: A qualitative study with interviews as its main source of data.Theoretical perspectives: Corporate governance and relevant theories within that subjectsuch as agent theory, board of directors and management. Previous research within the subjectwill also be presented.Empirical foundation: The empirical foundation consists of three conducted interviews anddata collected from the chosen PE-firms as well as six different holding companies.Conclusions: The governance mechanisms used in the PE-firms we have chosen are stronglyrelated to both theories within corporate governance as well as previous research on thesubject. The governance mechanisms being used are an explicit owners agenda and strategy, athorough acquisition process, usage of external competence, active ownership through theboard of directors and the insertion of incentive systems..