This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

Title: Social media as a communication tool - A case study on social media influencecorporate cultureLevel: Final assignment for Bachelor degree in Business and EconomicsAuthor: Jessika Klintsbacka & Oskar BergeSupervisor: Pär Vilhelmsson, Ernst Hollander & Maria Fregidou-MalamaDate: 2014-06-13Purpose of Study: The aim of this study is to inquire into Swedish companies internalcommunication, their approach to social media as an internal communications tool, and if itaffects the corporate culture.Method: The study is a multiple case study with a qualitative research design. The study'sinterview questions were designed by a operationalization of based on theory in the areas ofinternal communication, corporate culture and social media. The interviews took place inApril 2014. The interviews were recorded and then analyzed to bring out the similarities anddifferences between the companies.Results & Conclusion: The study shows that Swedish companies corporate cultures haveconnections with internal communication, and implementation of social media as acommunications tool. The study found that connections to companies with a comprehensiveone-way positive consider social media as alternative communication tool to strengthen theunity and community within the company.Suggestion for further research: One of the study's three companies is owner-led and thiscompany showed a high level of corporate culture.

IT (Informationsteknologi) används i dag mycket för att distribuera och förmedla information internt och externt. Ett bra verktyg för informationshantering är verksamhetens intranät. Arbetet handlar om användbarhet i små SharePoint-projekt. Med användbarhet omfattas faktorerna användarvänlighet, anpassning och användaracceptans. Små SharePoint-projekt (på under 300 timmar) innebär att det finns mindre resurser för att tillämpa användbarhet.Syftet med detta arbete är att undersöka utvecklare inom SharePoint sina åsikter och förhållningssätt kring användbarhet, samt hur användbarhet bäst kan uppnås i små projekt med begränsade resurser.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

To reach an Ecological Sustainable Development, Sweden has established environmental quality objectives. Green spaces are attractive for exploitation and in Sweden the access to large jointly green spaces has decreased, which has impact on humans recreation and the biodiversity. The economic aspect has great impact on the planning process which gives indications that the environmental objective may collide with other sector goals within the municipality. The thesis overall aim is to see how the management by objectives for the green spaces implements and how the green spaces is handled in the planning process in a specific case. The thesis builds on a content analysis, strategic interviews and a case study.

Atlas Copco Tools develops and manufactures handheld industrial tools. Heat and surface treatments are used to provide the tools with certain properties. There are no routines for the choice of treatment or for how to specify treatment on drawings. Production documents that are sent for production abroad may not be clear enough. Some treatments are known as trademarks and there are no instructions for how to specify these on drawings and in CAD-models.The purpose of this master thesis work is to create recommendations for the procedure of choosing heat and surface treatment.

This paper aims to shine a light on the challenges connected to the implementation of a process focused way of thinking in a public service organization. To this we have conducted a series of qualitative interviews, primarily from participants of a university driven project. The project aims to teach decision making employees of public service organizations how to use process modeling techniques to increase their efficiency. We have also interviewed the teachers who have taught the courses included in the project. As a final point of view we have also interviewed a researcher and IT consultants to compare novice users with experienced users of process modeling techniques.

WesDyne TRC AB is a fully owned subsidiary of the global WestinghouseElectric Corporation. WesDyne is a world leader in non-invasive methods for theinspection of nuclear power plants. One of the inspection platforms used to scanfor defects in and around the welds in the reactor vessel is called the T-crawler.The T-crawler operates under water in a radioactive environment by stepping onthe vessel (reactor tank) inner wall using suction cups. The environment is harshand many traditional positioning sensors are not suitable for implementation. Thisthesis investigates the possibility to use a gyroscope and a pressure sensor tocreate an alternative and independent positioning system.

Många stora svenska företag har nått sina positioner genom att bearbeta innovatörers uppfinningar på ett sätt så att företaget växer i sitt kunskapsförsprång. Detta uppnås genom att investera i forskning och utveckling (FoU). Förespråkare för aktivering av immateriella resurser såsom utvecklingsutgifter påstår att aktiveringen av utvecklingsutgifter är svårbedömd, eftersom det i de immateriella investeringarna alltid finns en osäkerhet, då utgifterna inte alltid kan leda till en slutprodukt och ge framtida nytta för företagen.Syftet med uppsatsen är att undersöka hur svenska börsnoterade företag går tillväga för att uppfylla kriterierna i IAS 38 (International Accounting Standard) och aktivera utvecklingsutgifter samt förstå företagens resonemang för bedömning och beslut vid en aktivering. Vilka redovisningsprinciper som är relevanta vid detta beslut ska även undersökas.De utvalda företagen som ingick i undersökningen är Atlas Copco, Scania och AstraZeneca. För att kunna studera en avgränsad aspekt av ett problem på djupet under en begränsad tidsrymd använder sig forskarna av en fallstudie.

Essay in political science, D-level, by Samanta Pudic´, spring semester 2009. Tutor: AlfSundin. ?Implementation of a job guarantee for young people. - A study on the struggleagainst unemployment at the municipal level?The purpose of this dissertation is to examine if municipalities could affect theimplementation of labour market policy measures to reduce unemployment among youngpeople.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

Detta examensarbete, vilket utförts hos Expektra, har bidragit till design, utveckling ochimplementation av ett webbaserat användargränssnitt för en av deras produkter, Predict Demand.För projektgenomförande har projektet inneburit att ta reda på olika metoder för att utvärdera derasnuvarande prototyp med utgångspunkt i människo-datorinteraktion och interaktionsdesign. Detta ärvärdefullt när det kommer till designen- och vidareutvecklingsprocessen för generellaanvändargränssnitt. I projektet har man även undersökt olika hjälpmedel och ramverk som föreffektiv implementeringen av gränssnittet.Resultat av design och implementation har i slutet av projektet utvärderats av två användare hos enreferenskund för tjänsten. Trots att antalet svar är begränsat och därmed inte är av statistisksignifikans kan svaren analyseras och ge input till vidareutveckling av gränssnittet. Svaren vargenomgående positiva till hur den slutgiltiga designen blev och alla de olika delar som togs upp ienkäten.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

The purpose of this essay is to review the Swedish international development cooperation carried out by Sida to control whether the implementation of the international aid is compatible with the policy. There are a lot of different ways to implement the economic aid that are being used by the donors today. The Swedish method has since the 1960s mainly been focused on attempting to diminish the poverty in the world. In the latest time another goal has been added, that is a focus on supporting the civil rights. This essay will be concentrated to aim on what kind of countries receiving aid from Sweden, and exactly why these countries are being chosen.The main question of this essay is: What countries are receiving the international developing aid, and how can this distribution be understood? To answer the main question there are two themes in the essay:? What kind of countries is supposed to receive developing aid from Sweden according to the policy?? What kind of countries is receiving the aid, and how can this be understood?This essay is mainly based on quantitative data obtained from Sida, together with index of corruption and poverty will the different types of Swedish cooperation countries be described.The conclusions of this essay are that there are two objectives of the policy: to fight poverty, and to strengthen the civil rights.

This report describes the development and implementation of a system for transmitting digital information at high speeds from a miniaturized submersible developed by the Ångström Space Technology Centre at Uppsala University. For instance, the vehicle shall transmit image data ? even stream live video - through an optical fibre to a monitor in a ground station. Hence, the system shall be used both to convert the image data to make it transmittable, and to recreate it at the receiver.The work includes a pre-study of the programming language and the technology used. A concept for the solution is presented together with main components later broken down into internal functions.