Denna studie genomfördes i syfte att kartlägga och analysera mönster mellan olyckor sominvolverar svenska lotsbåtar. Studien utfördes som en kvantitativ litteraturstudie medkompletterande textanalys. Samtliga rapporter från lotsbåtsolyckor från de senaste 14 årenbegärdes ut från Transportstyrelsen. Dessa kategoriserades efter de vanligaste olyckstypernaoch analyserades därefter. Resultatet visade att flest olyckor sker i samband med transportenfrån kaj till fartyget som ska lotsas och vice versa, medan haverier och grundstötning är devanligaste incidenterna.

This report describes the process of outlining a design proposal for a resource planning tool for TV post-production. A feasibility study in form of a participant observation has been carried out on-site, which has resulted in a requirement specification. Based on the requirement specification, mockups have been created to illustrate the functions and features that a final planning tool should have. In addition to developing a design proposal, an evaluation of the existing resource planning tool Ganttic has been conducted. Ganttic has been reviewed based on how well it meets the list of requirements.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..

Earlier research has shown that combining education with entertainment can improve students motivation in school. With this study we aim to learn more about interactive digital learning resources and how they should be designed to entertain and thereby contribute to motivation. We have identified aspects of educational games that also could be considered when developing interactive digital learning resources, to make them more entertaining and motivating. We have chosen to study and evaluate an interactive digital learning resource called ?Grasp the Disaster?, a fictional online adventure created for students in the ages between 13-15.

The Swedish political organization is subject for the investigation of this thesis, with regard to the realization of universal human rights. There is a discrepancy between the Swedish state's international undertakings in legally binding treaties and theactualization of human rights by local authorities. The local authorities are ruled by a complex function of both national and local government. Of interest here, is the effect that these, and other organizational aspects, between the national and the local, have for the realization of human rights in local authorities. Also, the discrepancy between the national and the local is attempted to be understood.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

Safe retrieval of nutrients from human excreta to fertilize crops in order to gain adequate yields will increase food security and sustainability in agriculture areas with nutrient-poor fields. Safe and nutritious food will meet the dietary needs of the individual which promotes public health and the ability of an active life. Human excreta should be considered as a resource instead of being assumed as waste. Human faeces and urine is excellent fertilizers which may close the nutrient loop if utilized properly. However, sanitation of the excreta is required to prevent disease transmission by reducing the content of gastrointestinal pathogens such as bacteria, viruses and parasites. The objective of this study was to in small scale evaluate the sanitation in a combined liquid compost and urea treatment by monitor the inactivation of bacteria and viruses at the combination three start temperatures, 45, 40 and 35 °C, and three additions of urea, 0.5, 0.75 and 1 % and reference, 0 % urea addition.

Genom att undersöka vad som motiverar projektledare och vilken syn de har på sin framtida karriär, syftar studien till att bidra med kunskap som kan hjälpa HR-funktioners arbete med att utveckla strategier för att behålla denna värdefulla kompetens.Studien genomfördes med en deduktiv forskningsansats och kvalitativ strategi med semistrukturerade intervjuer som datainsamlingsverktyg. Totalt genomfördes tio intervjuer med projektledare och ytterligare fyra med informanter.För att analysera det empiriska materialet användes litteratur kring projektledarrollen, karriärsutveckling, motivation och Human Resource Management.Studiens resultat visade att projektledare har olika uppfattningar kring karriär. Dock ansåg de flesta att karriär innebär utveckling med fokus på lärande och att de själva bär ansvar för sin karriärutveckling med stöd från ansvarig chef. Projektledares syn på framtida karriärmål skiftade mellan att vilja fortsätta inom projektledning till att vilja byta inriktning till linjechefsyrket. De projektledare som ville fortsätta inom projektledning ville antingen bygga en karriär genom utmanande och intressanta projekt eller avancera genom att driva större komplexa projekt.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

To have a functioning organization where there is a self-development for employees them selves, as well as between managers and employees, where employees are empowered and work for the organization and its goals. Feedback seems to be the main instrument to solve problems and create that organization. At the Military Academy Karlberg and the basic officers training there is a lot of discussions about feedback and how it is supposed to be carried out. This essay discusses the matter of how well we live up to the demands set by leadership classes at the Military Academy, what the platoon leaders do think about how feedback takes its expression. The questions about how feedback is used are to be answered by interviews with five platoon leaders and their thoughts about how feedback is communicated at the Academy.

I en allt mer globaliserad värld ställs högre krav på företagens effektivitet och flexibilitet, detta har bland annat medfört stora satsningar på produktionsutveckling, vilket till slut föranlett lean production. På grund av att de traditionella styrsystemen inte anses vara användbara för företag som arbetar med lean production utvecklades lean accounting, som är ett relativt nytt koncept som anses ha utvecklats för att ta hänsyn till lean productions påverkan på hela verksamheten. Däremot kan företag inte anta att det enbart handlar om att hitta ett koncept och för att därefter tillämpa konceptet. Denna studie syftar därför till att beskriva hur ledningsgruppen i tillverkande SMF mottar lean accounting och att beskriva det första steget i utformningsprocessen hos tillverkande SMF. Detta har genomförts genom observationer med hög närvaro och även sintervjuer med en ledningsgrupps medlemmar på ett tillverkande SMF.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.