Open Innovation är ett relativt nytt arbetssätt som innebär att organisationer tar in extern kunskap med syftet att utveckla interna processer och vidga den egna kompetensen. Studien utgår ifrån ett kvalitativt perspektiv där relevanta teorier hämtats ifrån tryckt litteratur, vetenskapliga artiklar samt empiri som består av en omvärldsanalys samt intervjustudie med ett antal individer med varierande kunskap inom områdena; Open Innovation samt medborgardialog kopplat till offentlig förvaltning. Det framkom i studien att faktorer som transparens, verktyg samt process är viktiga byggstenar i en Open Innovation-process. Utifrån studien har författarna tagit fram en metod som skall synliggöra hur de olika områdena samverkar med varandra och vilka verktyg som kan tillämpas i processen (se nedan). Författarna fann genom studien att hanteringen utav de idéer och förslag som hämtas från Open Innovation-processer är den viktigaste delen i processen.

The main objective of this research was to examine description of Islam in two different schoolbooks about religion. The rapport starts with an introduction of the subject and discusses the background of the topic. After the presentation, aims, and the questions I present my methods and material used in this research. Following the method and material is earlier research where I mention some of the previous rapports and results of researchers within the discourse. The theory used to investigate the text is postcolonial and the orientalism theory presented by Edward Said.The intention of the research was to answer if the books representation contributed to an oriental description of Islam and Muslims and to see how the text and pictures where used and structured.

In school today pupils come in contact with all kinds of reading books. Education of Swedish reading development sometimes contain reading books organized at different levels of difficulty, with different amount of text. The purpose of the different difficulty levels is to give the less skilled readers an easier book and stronger readers a more difficult book. The purpose with this study is to find out if the book which is classified as more difficult, in reality is the most difficult and if the book which is considered to be easier really is. To find answers to these questions I will examine previous researcher?s theories on difficulty levels in reading books.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

Self-archiving as a way to provide open access to research publications is gaining ground in the area of scholarly publishing. An increasing number of research funders and universities are mandating open access for output associated with their research, which calls for evaluation of the effects of the phenomenon.This two years master?s thesis aims to investigate researchers? experiences of self-archiving. A qualitative web survey was conducted and answered by 41 researchers from several different countries, and a vast majority of the respondents concur with the principle of open access. Although self-archiving shows not to be a guarantee of increased impact for the single researcher, the study shows that might be the case.

This paper is a study of Vadstena monastery's book acquisitions and book collection 1374-1595. Studying catalogue descriptions of manuscripts and incunabula in Uppsala University library, the author has aimed to examine the development over a period of time, concentrating on way and place of acquisition, and desired types of texts.A short description and history of the monastery and its library is given. The study opens with the author stating there must have existed a plan for the book acquisitions and collection. A survey investigation shows, that the usable material is too small and somewhat nonrepresenta­tive of the monastery library to form a basis for a fair analysis. Further investigations give material to form a basis for some careful statements, saying that book production and also acquisitions concentrated on sermons literature, and that this type dominated the library collection throughout the time of development, followed by the philosophical-theological university literature..

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Open source is growing outside the boundaries of hackers, amateurs and software development, creating a humongous potential in many different areas and aspects of society. The intrinsic and extrinsic motivations that drives open source have been in the subject of much research recently, but how they affect each other when paid and unpaid contributors come together is still hidden in obscurity. In this study I investigate how intrinsic and extrinsic motivation correlates with each other and how those correlations affect paid and unpaid open source software contributors. The literature synthesis is based on of systematic reviews through searches in library databases, identification of articles by searching on the Internet and by reading relevant books. My results indicate that intrinsic and extrinsic motivations continuously affect each other and that paid contributors are more vulnerable since their extrinsic motivation in terms of money is reached only when many other motivations are fulfilled.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Vårterminen 2006.

The purpose of this thesis is to investigate peoples experience when listening at audio books. During recent years the use of audio books has increased significantly. With that knowledge and the fact that this is an almost unexplored area within Library- and Information science our interest grew even stronger. The thesis is based on two different theories. To be able to place audio books in a context we have applied a media- consumption perspective by asking questions like when, where and how the media-consumption takes place.