The communication and mediation of information and news has, under the latest decades, increased into an incalculable amount. In the newsflow that has come up it has become more and more urgent to sort and select the relevant and correct news. Simultaneously as the information has become one of the most important goods for the western world, the criticism against media has become more loudvoiced and especially the criticism aims at the fact that publicness has become less public and the public conversation is nowadays filtrated through media. The American Joey Skaggs can be reckoned among with the group of media critics, but his course of action and methods to reach out with his critical view, stand out strikingly from the traditional media critics. Instead of, as most, aiming the criticism against media, from an outside perspective, Skaggs chooses to attack the media from the inside.

Shareholder, who decides to continue with the company, can cause that they become per-sonally liable for its upcoming obligations. Creditors must lodge an appeal against the shareholder to get compensation for the harm they have suffered. The damage rules in Swedish company law are designed to utilize the company?s interest, that is, shareholders and other corporate members shall promote the interests of the company and not cause damage.The rules about compensation that shareholder obligates itself to are difficult to apply and are adapt to the specific cases. For a shareholder to be personally responsible in a real situation a company has to establish a subsidiary company, which is being driven undercapitalized, intended to benefit the shareholder.

Bakgrund och problem: EU har sedan år 2005 beslutat att alla noterade företag inom unionen ska tillämpa IASBs regelverk i koncernredovisning för att öka jämförbarheten i de finansiella rapporterna. IASB syftar till att harmonisera den internationella redovisningen men flera forskare bland annat D?Arcy (2006) menar att ett gemensamt regelverk inte är tillräckligt eftersom det är många faktorer som påverkar ett lands redovisning, bland annat den kulturella, politiska och ekonomiska miljön (Ball, Kothari & Ashok, 2000). La Porta et. al (1998) har gjort en omfattande klassificering av länders historiska ursprung med beaktande för vilken rättstradition ett land härstammar ifrån, samt vilket skydd som ges till investerarna.

Syftet med denna uppsats var delvis att studera tillg?ngsstrukturen och delvis att studera kapitaloms?ttningshastigheten med avseende p? olika tillg?ngsslag och dess variation ?ver tid bland f?retag noterade p? Stockholmsb?rsens Large Cap. Studien syftade till att ge insikter om hur redovisningsstandarder potentiellt kan p?verka prestationsm?tt till f?ljd av f?r?ndringar i tillg?ngsstrukturen. En kvantitativ forskningsmetod anv?ndes, d?r historisk sekund?rdata samlades in fr?n Business retriever och ?rsredovisningar f?r perioden 2005-2022. Studien fokuserade p? f?retag som f?ljer IFRS-standarder och innefattade ?ven vissa selektiva bortfall.

We live in a society that has changed rapidly in recent years. The Swedish welfare state identity consisted of structures that had been formed from an emancipatory project. Today, these structures seem to have been erased and replaced by a different form of society. When a society is changing it affects the political, social and economic levels.In this social change Social Democracy seems to have lost its hegemonic position in society and describes itself as standing in a crisis. An effort to modernize the party has therefore begun.

The company LightLift Esystems AB manufactures patented motorized lift systems for the illumination of halls with high ceilings. The company wants a new design for singular heavy lights in order to be more competitive.This project consists of the development of the new design under the requirements and specifications imposed by the company. The new design must support lights up to 300kg and keep the overall dimensions as low as possible without modifying the driving unit.This document contains all the designing steps followed to reach the final solution as well as the material selection, manufacturing process and assembly of all the parts that form it.The solution obtained shows to be very competitive with other alternative products, since this new design triples their maximum load capacity while the dimensions are very similar.In this context, the optical appearance was also very important to the company and so it was another main objective of this project. From an aesthetical point of view, the final solution proves to be very compact and versatile since it can either be hidden behind a false ceiling or covered by a plastic case that gives the design a very nice look.Finally, the solution achieved fulfils all the requirements and specification previously imposed. It is reliable, compact, cheap to manufacture, easy to assembly and it has a good optical appearance. .

Denna uppsats behandlar värdering av företag samt de immateriella tillgångarna varumärke, patent och goodwill. Vi anser att det finns ett gap mellan de teoretiska modellerna i litteraturen och hur värderare praktiskt tillämpar värderingsmodellerna samt hur dessa värderar immateriella tillgångar. I litteraturen framgår det vilka komponenter de olika värderingsmodellerna infattar, men dock anser vi att det inte lika klart redogörs för hur dessa skall beräknas. Modellerna för värdering av immateriella tillgångar är relativt lätta teoretiskt, men pratiskt menar vi att dessa modeller är svåra att applicera, till följd av brist på information samt hur denna skall integreras i modellerna. Utifrån denna problematik har uppsatsens syfte samt problemformuleringar utformats för att skapa en förståelse för detta fenomen.För att få en klar bild av hur värderingar går till i praktiken valdes olika typer av yrkesverksamma värderare ut till studien.

Hasselapedagogy mission in society, as a collective activity, is to help young people in LVU-care. Young people who are in need of help have shown abnormal behavior and thus become analyzed and sentenced for custodial care. The analysis and the establishment of the young people go after the rules for how a healthy life should look like. This means that there is an understanding in society about how we should live in order to fit into society. There is knowledge of normal and abnormal behavior in linguistic structures.

When using the digital halftone proofing systems, a closer print match can be achieved compared to what earlier couldbe done with the analogue proofing systems. These proofing systems possibilities to produce accurate print match canas well lead to producing bad print matches as several print related parameters can be adjusted manually in the systemby the user. Therefore, more advanced knowledge in graphic arts technology is required by the user of the system.The prepress company Colorcraft AB wishes to control that their color proofs always have the right quality. This projectwas started with the purpose to find a quality control metod for Colorcraft´s digital halftone proofing system(Kodak Approval XP4).Using a software who supports spectral measuring combined with a spectrophotometer and a control bar, a qualitycontrol system was assembled. This system detects variations that lies out of the proofing system´s natural deviation.The prerequisite for this quality control system is that the tolerances are defined with consideration taken to the proofingsystems natural deviations.

Syftet med denna uppsats är att undersöka om svenska koncerners resultat och nyckeltal påverkats av den standardändring som infördes i USA från och med årsskiftet 2001/2002, SFAS 142. Detta för att kunna generalisera resultatet till den svenska marknaden i och med att IFRS 3 implementeras under 2005. Vår undersökning, som genomförts med en jämförande ekonomisk utvärderingsmetod, visar att samtliga undersökta koncerner redovisar ett synbart högre resultat och en urskiljbar högre vinst per aktie. Vi kan konstatera att vid såväl ett positivt som ett negativt resultat är standardändringen gynnsam för koncernerna. Ju större goodwillposten är desto större förbättring av vinst per aktie på grund av den uteblivna avskrivningen..

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

The study aims to illustrate how women victims of male violence in intimate relationships are treated during the legal process and with professional perspective describe what women?s experiences considered to be in the legal process. The study also aims to draw attention to the interventions for abused women during the legal process.The results are based on interviews with professionals in the justice system, and on observations in the courtroom. Overall our results show that abused women are in need of a great quantity of help and support before, during and after the negotiation. The legal process is very stressful for the women.

There are several ways of conducting software testing where some may include users and others may include personnel whose work task is to execute test on systems. Although most developers and project managers understand the point of testing the system, it is not always being done and the most common reason is that there is no time for it. However, this is a false assumption as it may instead cause some bugs in the system that would not have been there in the first place if tests had been there to prevent bugs in the code.My purpose for this thesis was to find suggestions for changes in the development process in an ongoing project used by Acino and Svenska Försäkringsfabriken in order to increase the quality of the system used. In this thesis, I have approached the purpose by pursuing a case study of the two companies through observation and interviews. By doing this I acquired the relevant information to make suggestions for change.

In this survey the author discusses teachers interpretation of documents formulated bythe government. The text in focus is the beginning of the curriculum where the basicvalues for the Swedish school system are to be found. Since there are great difficultiesknowing what the politicians mean, this survey tries to discuss different words likesecularism, confessional, non-confessional, and what they mean. This might seemobvious at first but it is relevant when you discuss religion and it´s roll in liberaldemocracies. This survey also tries to show how different interpretation of the textwould lead to different practice because of the lack of an actual consensus.

Denna uppsats slutsats är enligt vår mening att företagen till viss del följer upplysningskraven enligt IAS 36 p. 134 men eftersom det är ett principbaserat system leder detta till att upplysningskraven blir en tolkningsfråga. Detta gör att företagen tolkar upplysningskraven på olika sätt och medvetet som omedvetet i kombination med brist på kompetens, döljer information för att konkurrenterna inte ska få full insyn i verksamheten. Vi anser att normerna bör ha utformats till att bli ett ?kokboks tänkande? så att de inte kan tolkas på olika sätt och på så sätt minskar komplexiteten i IFRS regelverket..