Accounting for financial instruments can either be based on a transactions approach or an eco-nomic approach. Under a transactions approach instruments are reported at cost whereas under an economic approach instruments are reported at fair value. Hence, under a transactions approach realization becomes a criterion for recognizing fair value fluctuations as revenue whereas under an economic approach it does not. A mixed model is defined as a combination of the transactions approach and the economic approach insofar it records some accounting items at cost and other items at fair value. The mixed model gives rise to an issue commonly referred to as an accounting mismatch.

The purpose of this study has been to examine what it is in the situation that affects which leadership that is applied on the members of the organization. Our questions that we have explored were; What is it in the situation that influences the leadership applied on an individual or staff group? What similarities and differences have emerged by Hersey and Blanchards situational leadership model?Further, we used qualitative semi-structured interviews at the interview procedures with three managers and three employees. Hersey and Blanchards situational leadership model and Goffmans theory in the book "The presentation of self in everyday life" have been used as a foundation and inspiration in this study.We have found that circumstances like the size of the staff group along with the organizations financials and the resources affect the leadership behavior and how well it is matched with the employees. The function of the leaders position in the context, and the purpose of the situation influences how the leadership is formed.

Fuktskador på uteluftsventilerade vindar är ett ökat problem, i det mer miljömedvetna Sverige. Genom tjockare vindsbjälklagsisolering minskar både energiförlusten genom bjälklaget och uppvärmningsbehovet i huset, men hur många funderar på vad som händer med det förändrade klimatet på vinden och hur det kan påverka fuktförhållandena i utsatta delar av konstruktionen.Studier från Chalmers Tekniska Högskola har framställt ett fuktberäkningsprogram för uteluftsventilerade vindar vid namn Simple Cold Attic Model. Programmets funktion och potential har prövats i denna rapport genom en beräkningsanalys av en uteluftsventilerad vindskonstruktion. Försök till att förbättra fuktsäkerheten i konstruktionen har utförts och redovisas i rapporten. Studien har påvisat att den studerade konstruktionen inte är fuktsäker om den uppförs i Stockholmsområdet. Det visades även att aktiva val i konstruktionen kan förebygga fuktskador. Studien har påvisat vikten av inte beräkna med medelår för klimat och hur det påverkar beräkningsresultatet av mögeltillväxt.

Companies worldwide strive to reduce costs and capital tied up in stock. At the same time, the need for short delivery times requires efficient logistic flows. In order to meet customer demands an efficient warehouse activity is required.The purpose of this study is to develop a model for designing a warehouse system regarding to working environment and safety. The model is primarily designed and based on literature reviews of scientific articles and books, own knowledge and the authors previous work experience in the industry.The thesis has been done at Sandvik AB, the department Precision strip in Sandviken. Sandvik is a high-technology engineering group with advanced products and a world-leading positions within selected areas.

The aim of this essay is to examine how important marketing and networking is for the meeting industry in Stockholm. The meeting industry is one of the most profitable areas of the tourism industry today and a major contributor to economic growth in Sweden. The meeting industry has grown rapidly in Sweden and Stockholm has during the last five years been one of the ten most popular congress cities in the world. This has resulted in that the city has become a strong competitor to other European cities.Stockholm International fairs are for example the largest trade fair organizer in Scandinavia and Stockholm Waterfront Congress Centre is the new arena of opportunity.However the marketing and a broad network is necessary for meeting facilities if their aim is to be successful. Marketing contributes to the meeting facilities establishment and makes it well known for the potential market, while the collaborations and relationships is important for facilitating their work.

This study will shed light on the subject of system management and system management models. It is important that everyone within an administrative organization understand business objectives and needs of the users who work with the systems. It is vital for the activity to form a structured approach for its management, which includes a system management model. Every company has its individual system management model that is tailored to support their management of a business IT systems. According to Brandt (2000), a system management system model is defined as "an idealized image of how you want the system management work is conducted".

Our society has faced monumental changes and therefore our working life has changed as well. We are now in the twentieth first century and still our labor market is gender-segregated. Today networking is an important part of working life and one cannot emphasize enough the importance of having good connections in your network. Networking is now seen as an important tool when it comes to your career. In the past networking has been the men?s arena and it has almost been seen as a male institution.

Due to increasing international competition and new technology IT-consultants has been forced to oversee their business models lately. The main purpose of this study is to investigate the process and consequences of a shift in business model for a consultant by using a methodology based on action research. The empirical foundation consists of a field study with observations, notes, interviews and business related documents. The case describes a consultant?s process of shifting business model from profits based on man-hours to selling a standardized system.

Multi-Channel Network (MCN) a?r mediefo?retag som jobbar pa? plattformen Youtube. Deras affa?rside? ga?r ut pa? att para ihop Youtubeprofiler med fo?retag som vill annonsera pa? Youtube. I nula?get finns det tva? MCN fo?retag i Sverige, Splay och United Screens.

AbstractThe aim of this qualitative study was to investigate how parents of children diagnosed with Autism, Aspergers Syndrome or ADHD/ADD describe their experience of the Swedish welfare support system in written biographies. To answer this question a study of five biographies written by parents with children diagnosed with ADHD, Autism and Asperger Syndrome where made. The conclusion was that the social network itself is of great importance to the parents. Families with single parents experienced a less positive experience of the Swedish welfare support system than parents with a spouse. The study also reveiled that families with a supporting social network and a solid financial ground in combination had the best experience of the Swedish social welfare support system.

Storm water management has become a more important matter as urban areas are expanding and natural areas are being exploited. As nature landscapes are being converted into hard surface areas storm water flow is affected both in terms of velocity and size. A flow increase can easily result in a flooding if the dimensions of the pipeline system are inadequate. Considering predicted upcoming climate changes, flooding?s may become more common in urban areas in the future.

This study highlights the structures and networks thatexist among financial analysts on the Swedish financial market. The study isbased on nine semi-structured interviews with buy- and sell-side analysts, anindependent analyst and an Investor Relations Manager.The theoretical framework of the study is based on acombination of the research fields Behavioral Finance and Social Studies ofFinance. These two research fields have proven to be a good basis for thequalitative approach used in the analysis. The study is divided into four thematic areas: Fundamentals / Psychology, Independence and consensus, Ranking and Social network.The results show that there are a large number offactors, structures and interpersonal relationships that affect how analystsmake their decisions and conduct their analysis. Among other things, theinterdependence between analysts and their counterparts prohibits the movetowards a more clear system for compensation.

This master thesis is made of two parts. The first part concerns the method and results ofdesigning a motion control system for a piece of research-equipment called BIRGIT. Theequipment is made to be used for research on eyemovements. In the second part, a computermodel of a part of the balance organ in the inner-ear is developed. The work has been done atthe Bernadotte laboratory at S:t Erik Eye Hospital.The equipment the control system is made for is a so-called rotationchair.

This bachelor thesis has the purpose to visualize and document the air movementsprovided by different ventilation principles in an operating theatre. The visualizationwill be made as simple as possible in a physical model. The model and thedocumentation should be able to use in educational purposes.The study is based on the two most common systems for airflow, currently used inoperating theatres. The first principle is displacement ventilation in which the air issupplied at low velocity along the floor. The second principle is vertical parallel laminarairflow in which the air is compressed like a piston from ceiling to the floor.A review of literature resulted in the choice of size, design, and scale factor for themodel, as well as choices of ventilation principles and airflows.

As IT service departments in organisations are becoming more complex and customised, the indirect costs are increasing in relation to the total costs. The difficulty of fully estimating and identifying the spread of the cost in the IT service department is increasing. As a result, firms tend to budget the business unit as a total cost rather than as a spread of defined costs. In order to deal with this challenge an ABC calculation will be applied. The Time Driven ABC model will be conducted in OMX´s Servicedesk unit within the IT services.