The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Purpose: The purpose of this study has been to investigate whether Frennberg & Hanssons earlier study of anomalies still are correct, and if these are valid for certain sectors. Methodology: In an effort to find seasonal patterns on the Swedish exchange market, we have used the average daily returns. By using these patterns we have created investment strategies which have then been tested over a 10 year period. We also used t-tests to verify our results. Conclusions: We have been able to prove a change in the seasonal patterns that Frennberg & Hansson presented in their study.

The Authorities attitudes towards Gypsies have been characterized by prejudice for a long time. This has lead to the relief actions of the Authorities being formed by discriminating acts. In purpose of eliminating the discrimination of the Gypsies, the Delegation for Gypsy matters formulated a strategy for solving this problem in the report ?Gypsy rights ? a strategy for Gypsies in Sweden?. Despite the goodwill of the Authorities this report has been criticized by Gypsies in Sweden. In the investigation of the derivation of this criticism the aim of this essay is to look at how the Authorities attitude towards Gypsies is shown in this report and how it affects the creation of their ethos.

The background to this study is built upon the results that emerged from our former study: Elever med svenska som andraspråk i mångkulturella skolor - Bakgrundsfaktorer Tester och Utredningar (Odén och Bagge, 2006). Those results made us aware of the lack of cooperation in the work around immigrant pupils with special needs. In this study we have therefore chosen to look at the cooperation processes. The aim that we agreed upon was to explore the intercultural cooperation process around a few immigrant pupils in school year F-5, before and in connection with the pupils possible registration in the special school. We also wanted to pay special attention to the roll that the special need teachers played.

AbstractMaster Thesis in business administration, School of Business and Economics at the Linneaus University, financial control, spring 2010Authors:Stefan Hellman and Ewa Warnquist Supervisor:Magnus Willesson Title: Reward systems - a study of public companies? variable compensation system Background:Our interest of the variable compensation system in public companies was brought by the recent extensive discussions of bonuses in the time of a financial crisis. This has led to that the word bonus has been given a negative connotation and we wanted to find out how the system of variable compensation is structured in the companies at Stockholm Stock Exchange. Problem:How is the variable compensation system structured in public companies? Purpose:The purpose of this paper is to study how the variable compensation in public companies is structured.

The purpose of this study is to examine how textile companies are using "green arguments" in their marketing strategy and how these arguments affect the competitiveness on the market for each of the six companies.The survey that was conducted is based on qualitative interviews with managers responsible for environmental issues in the field of marketing. The purpose of the survey was to examine how companies are using ?green arguments" in order to create competitive advantages. We have chosen to limit the study to the textile industry with the study being carried out in six different companies. The two main theories that make up most of the theoretical framework are Porters five forces and the marketing mix.The survey showed that companies today are using green arguments in their marketing strategy to gain competitive advantages, but only to a certain extent.

The purpose of this thesis is to outline an appropriate model in order for companies to successfully act and compete physically as wholesalers at the same time as acting on the virtual market by selling directly to the end consumer. The approach of this thesis is hermeneutical and abductive with elements of hypothetically deductive approach. Our research has a qualitative research strategy based on case studies and interviews as well as on secondary data. Interviews were conducted with the case company JaymJay Wear AB as well as with other companies, so called mini cases. The secondary data consists mainly of textbooks, web sites and journals.

Background: The devolopment in the exchange market has attract a large number of investors. The information flow is extensive and it might be hard to follow the dynamic market. Some investors therefore choose to place their capital in a stock portfolio which is manged by a professional firm with no influence from the capital owner, this management is called discretionary managing. Purpose: the purpose of the thesis is to examine the working methods and the rationality regarding the management of the discretionary portfolios. The purpose is also to try to examine whether there is a relation between the selected risk, return and fees.

I denna uppsats jämförs och diskuteras gynnsamma faktorer för elevers läs- och skrivutveckling. Jag lyfter fram tre olika forskares syn på vad som kan ha en positiv inverkan för elevers utveckling på området och sätter det i relation till gynnsamma faktorer för lärande i stort. Frågeställningarna berör likheter i forskarnas metoder, lärarrollen samt lärande utifrån individ- och grupperspektiv. Som jag skrev ovan så fokuseras arbetets kring tre huvudtexter. Dessa texter är Judith Langers Effective Literacy Instruction (2002), Palincsar och Browns Reciprocal Teaching (1984) och Graham, Harris och Santangelos Self-Regulated Strategy Development (2008). Dessa tre texter ger tillsammans en bild av faktorer som kan vara av betydelse för både läs- och skrivutveckling. I resultaten av studien kommer bland annat vikten av att eleverna lär sig strategier fram.

The purpose of this essay has been to do a study on narration as a strategy in history education. By taking a starting point in the perspective that Shulman calls ?wisdom of practice? and other studies I interviewed three teachers that were all experts in narration. This to have an insight in how they looked at the oral narration and on its role in history education. Is there a common view among the interviewed techers and to what extent are the traits and qualities of story telling described in litterature linked to the teachers? answers?My results show that the oral narration is not a straight and exclusive teaching strategy; it differs from teacher to teacher.

This paper discusses the world heritage of Falun and its influence on the marketing of Falun as a destination. The reason for this study is the fact that world heritage nominations can lead to an increased pressure on the destination and an increase in popularity for the place. A world heritage is something unique and odd that can be used in the marketing of the destination in the purpose of attracting tourists, company investments and so on. It has been vital for the study to interview people that work with marketing or have important rolls within the world heritage.With this background the study is focused on three major questions:What meaning does the world heritage have in the marketing of Falun?Is the world heritage important for Falun? If yes: For who and why?Which organisations/persons in Falun have the greatest influence on the marketing process?In order to answer or discuss this question there are discussions in the paper regarding the notions of place marketing as well as the importance of a well outlined marketing strategy as a basis for the formulation of a product portfolio and segmentation strategy as well as strategy for developing a strong profile on the market.The answers to the question are relative and can have a different view in the future.

The aim with this essay is to investigate the attitude that employers have towards conflicts at the workplace and how this affects their way to prevent and deal with conflicts among employees. Another part of the essay is to discuss pedagogical issues related to learning through conflicts. With this aim and these questions of issues, we have found out which attitude employers have towards conflicts at the workplace as well as how they prevent and deal with them. We have also investigated which opportunities for further development employers sees in situations of conflict. This study is based on qualitative interviews with six women who are head of units within the communal area.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.