Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

The presence of the absentMy project is based on the idea that we all leave something behind, traces which tell stories about us for others to read.I wanted to give these traces a value by collecting them in a book. My aim was to create pictures open enough so others can fill in their own stories.I used different methods to find ways to describe the absence: such as illustrations, installations and photos, oftendescribed in a sensitive way. I also changed the character of everyday objects to add a kind of awareness left by an earlier user of the object.By using my own imagination with inspiration from people I talked to, I created lyrics and pictures for the book. It has resulted in a 112 paged book containing my own interpretationsof other opinions about absence, along with short lyrics of various characteristics.Hopefully the book will make others more aware of the traces left in their own surrounding and bring up questions about human contact and how it can be identified.My question at issue was following:What kind of traces do we leave noticable for others?How can I translate an emotion to a picture?How will the choice of method affect the feeling of the absent?.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

E-books are not yet fully established on the Swedish book market. A frequently discussed theory is that this might be because of a loss in the reading experience. This thesis has the primary purpose to investigate whether the reading experience from E-books differs from the experience of reading a traditional book in paper. The book used for comparation is a poetry collection named Rakel delat med tio. I have designed the cover and the inlay of this book and as a part of the thesis the working progress is described.

The purpose of this essay is to study uses of history in a complementary teaching material in the subject of history. The material in question is a 170 page book titled Hitler och Stalin- En bok om ondska. In English, ?Hitler and Stalin- A book on evil?. Essential to the study is that it is expressed within the material that it might be used as the basis for a discussion of the threats against an open democratic society.

The aim of this thesis is to accomplish a user study on how e-book users experience the electronic book, the e-book, as an instrument for reading fiction. The study is based upon qualitative interviews with twelve e-book users and a small survey carried out at the Stockholm City Library. The purpose is to identify the users' incentive for choosing the e-book as a medium for reading fiction, elucidate if and how the interface of the e-book affects the reading experience, and distinguish if there are any factors common to the users in their choice of reading e-books. How the users look upon the future of the e-book is also discussed. Among the people asked in the survey we note little if any demand for the e-book as an instrument for reading fiction.

Http : // en.wikipedia.org / wiki / Life is a book with a life of its own. It is made to raise questions about the importance of the book, and the paper book in particular. It is a design project in which a new design method is being tested and evaluated. The intention of the project is to determine whether a concept can be found and evolved from a chosen subject or not. The aim of the book project is also to investigate if the form and content of the book could be entwined, making it impossible to separate them from each other..

Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats från öppenvården. Genom kvalitativa intervjuer tog vi del av personalens erfarenheter av KASAM's betydelse för barnen, hur de arbetar och om de metoder de använder sig av , ger möjlighet att skapa en känsla av sammanhang för barnen. Vid tolkningen av vårt intervjumaterial utgick vi från tre teman baserade på våra frågeställningar. Det som framkom av materialet var att KASAM har stor betydelse för barnens välbefinnande.

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.

The Picture book - text and image in interaction. A study of Tove Jansson's picturebook: The Book About Moomin, Mymble and Little MyThis study examines Tove Jansson's picture book The Book About Moomin, Mymbleand Little My, to show relationships between text and image in the narration of thestory. This is done through an analysis based on Ulla Rhedins dissertation The picturebook - towards a theory where the conclusion is that the picture book as book mediumcan be divided in three different picture concepts. The various concepts are; the epicpicture book, the expanding text as well as the genuine picture book. This study hasperformed a text and image analysis showing that the image colors, the differentspreads, landscape scenes and characters' placement, et cetera play a role in placingthe picture book in its concept.Tove Jansson used more than text and image to work out the story of theMoomintroll, Mymble and Little My, there are holes in the picture book that have animportant role, which the analysis will show.

The topic of this bachelor thesis is the art of book talk. Book talk is when a librarian orally presents a book in front of a group of people, in this thesis, a group of children. The first part of the thesis treats book talk as a method and its development. It will also go through which role book talk plays in the daily work of a children's librarian today, and if they got any education in book talk during their librarian education. The purpose of this study is to investigate and compare Lev Vygotskij's pedagogical theories on fantasy and creativity to book talk performed by children's librarians.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

Bakgrund och problem: För att företag ska klara sig i den hårda konkurrenssituationsom råder idag krävs att de ständigt förändras. Dessa förändringar bör genomföras påett sådant sätt att de gynnar företagets prestation genom att öka medarbetarnasmotivationsnivå. Att dra nytta av företagets humankapital blir allt viktigare då det somdriver lönsamhet och tillväxt i ett företag rör sig från utnyttjandet av fysiska resurser tillatt använda sitt icke?materiella kapital optimalt. Utmaningen företagen ställs inför idagär att ständigt förbättra sin prestation för att locka kunder och klara konkurrensen.

The Picture book - text and image in interaction. A study of Tove Jansson's picturebook: The Book About Moomin, Mymble and Little MyThis study examines Tove Jansson's picture book The Book About Moomin, Mymbleand Little My, to show relationships between text and image in the narration of thestory. This is done through an analysis based on Ulla Rhedins dissertation The picturebook - towards a theory where the conclusion is that the picture book as book mediumcan be divided in three different picture concepts. The various concepts are; the epicpicture book, the expanding text as well as the genuine picture book. This study hasperformed a text and image analysis showing that the image colors, the differentspreads, landscape scenes and characters' placement, et cetera play a role in placingthe picture book in its concept.Tove Jansson used more than text and image to work out the story of theMoomintroll, Mymble and Little My, there are holes in the picture book that have animportant role, which the analysis will show.