AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

As a result of increased energy prices more and more energy-efficient homes are coveted. An energy-efficient alternative is passive houses, which is characterized by an extremely well insulated building envelope that recovers the heat without the use of radiators or under floor heating. But a passive house requires a higher investment cost than a conventional building project, since it will require more construction materials, training of construction workers, greater land area, and long construction period. But the lower operating cost expects to pay back the higher cost of investment. We therefore question how profitable a passive house is in relation to houses built according to modern conventional building techniques.The aim of our study is to investigate the viability of passive houses compared to convent­ional houses.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

Today many industrial companies invest a lot of resources on research and development to resist the tough competition on the global market. This leads to a high risk game when the companies start many development projects, with uncertain outcome where some of the projects have to be terminated prematurely. The main purpose with this study is to identify factors, both internal and external, that influence the decision to terminate projects prematurely in Swedish development projects. Factors mentioned in the literature will be compared with case studies on three Swedish industrial companies to demonstrate the most important ones when taking such decisions. First a literature study was made to identify basic terms, a general project model and factors affecting the decision.

Since the 9/11-attacks several nations have been confronted with a new international threat, its nature traces back to the political- and religious- radical movements of the 20th century Cold War. Ever since, various states have been under threat by terrorist organizations around the world due to mainly participating in worldwide counter-terrorist interventions created by western alliances. In Sweden, amongst other countries, the state took security-precautions that would imply total control of information throughout the territorial borders. The assigned proposition was accepted by the Swedish parliament in June 18th 2008, after this date wild spread criticism was still in effect ever since the Swedish government first publicly announced the proposition in May 8th 2007. This study emphasizes on understanding why the Swedish government chose to present this proposition to parliament, in order to complete this task the study will present the motives and the alleged threats that were the core of the proposition and its value-maximizing goal of creating a new surface for Swedish homeland security.

A clean and affordable energy source for cooking is deficient in developing countries. People rely on fuels that contribute to environmental, social and health problems.Biogas is an alternative energy source and an increased investment in small-scale biogas production can in several developing countries be found. Several projects have started to use the technology in developing countries because of the benefits with biogas. Some cases in the establishment of biogas plants have succeeded and some have not. The study is a literature review supplemented by two field studies.

During its lifetime, a road goes through a number of different stages; pre-study,inquiry of the road, work plan, documenting stage, building stage and operatingstage. The operating stage is the one that takes the longest time and costs themost. Those have a tendency of becoming unnecessarily high because the projectengineers don?t always take the management and maintenance prerequisites intoconditions.To decrease the management and maintenance costs, the Swedish RoadAdministration SouthEast has been in need of a work procedure that makes theroaddesign engineers take the management and maintenance of the road intoconsideration. This shall be achieved by a checklist where the most commondesigns that lead to increased management- and maintenance costs are compiledand listed.Through interviews with project leaders in management, the most commonproblems have been identified, analyzed and summarized under the headlineswinter-road, vegetation, road equipment and road designs.To elucidate the problem from several points of view, interviews wereimplemented with project leaders in investment and roaddesign engineers.

What every theory of democracy has in common is a reference to ?a people? who are, in one way or another, collectively self-governing. Given that, surprisingly little attention has been paid to the so called boundary problem of democratic theory, or, in other words, the question of who should be included in the democratic community. Lately, the historically given boundaries have been questioned in favour of a cosmopolitan democracy. Still, little has been said about the boundary problem in general, especially from a theoretical point of view.

The sun is an endless energy source and the heat it produces can be used to heatup our homes. This technology is relatively old and was introduced in the late70-s. There are two kinds of solar collectors that are most frequently used todayand these are plain solar collectors and vacuum solar collectors. The plain solarcollectors are the once that are used the most but the vacuum solar collectorshave increased more as a percentage the last couple of years.The biggest question asked regarding an investment in solar heating is if theplant is economically profitable. This question has no direct answer because itis dependent on a couple of prerequisites.

The buying decision process describes how the consumer makes a purchase decision through a rational process (Markin, 1979) and an understanding for how consumers make a purchase decision can according to Sands et al. (2010) be obtained by increased knowledge for the information search process (the second part of the buying decision process) before a purchase. Today?s society offers great opportunity to obtain information (Rahim & Clemens, 2012; Bawden & Robinson, 2009) and by that there are in other words good opportunities for a rational acting by the consumers. However, there are factors working against that consumers act rationally and seek information prior to their purchases primarily in the form of the concept of information overload (Bawden & Robinson, 2009) which claims that consumers are limited in their information search because there is too much information but also other factors such as lack of time (Wood & Neal, 2009) and ability to find information (Slegers et al.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

In this study we have investigated how care users in a nursing home experience their possibilities for influence and treatment from the staff. The study was conducted through focus group interviews with six participants who we met on four occasions. Questions the study departs from are: How do users experience their opportunity to influence? How do the users experience the treatment from the staff? The study has a qualitative approach and has been analyzed by means of symbolic interactionism, with an emphasis on the Self. Our results demonstrate that in situations of good treatment there is also a good influence.

The purpose of this essay is to examine why some countries in the world decided to support Kosovo?s declaration of independence in 2008, while others did not. The essay is a type of case study, with Kosovo?s independence as the main focus. For the purpose of the essay, main focus will be on the United States of America, Russia, China and Serbia.