The aim of this report is to give the reader insight into the development of theweb-based accounting application SuperBooky. Accounting is a complex task thatmany beginner entrepreneurs struggle with. The development of this application wastherefore focused on making accounting as convenient and as easy as possible. Theend product targets small enterprises and its functionality was designed with this inmind.To make sure that the application was designed in a user-friendly way, polls werecarried out among individuals with basic accounting knowledge. These polls werethen used as a basis when the application was under development, to ensure that itwas well-suited to the target audience.This project was carried out as a bachelor?s thesis for Chalmers University of Technologyand University of Gothenburg during Spring 2015.

The purpose of this bachelor's thesis is to see how public libraries have adopted the new e-book readers and how the libraries think the e-readers will affect them in the future. There are three different theories in this study which are used to see how the e-book reader influences the libraries as an innovation and as a remediation from the paper book as well as its evolution. The authors have used four qualitative interviews where they have tried to find the most relevant librarians for the purpose. It was found that all the libraries in the study think that they need to learn about the e-reader and its functions to be able to understand users? needs, but they haven´t agreed if they should have the e-reader as a library loan.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

The purpose of this bachelor's thesis is to see how public libraries have adopted the new e-book readers and how the libraries think the e-readers will affect them in the future. There are three different theories in this study which are used to see how the e-book reader influences the libraries as an innovation and as a remediation from the paper book as well as its evolution. The authors have used four qualitative interviews where they have tried to find the most relevant librarians for the purpose. It was found that all the libraries in the study think that they need to learn about the e-reader and its functions to be able to understand users? needs, but they haven´t agreed if they should have the e-reader as a library loan.

The students participating in my development work will work with a process book for handicraft studies. In the beginning of their studies, the students need practical knowledge about the development of the profession itself, but they also need to be challenged and learn how to solve problems on their own which will help them gain a deeper knowledge of the subject.    I focus on open questions to create a process with the students. This process is created when working with Solution-Focused-Education. Through ?assessment for learning? we can help the students to improve their self-assessment and understanding of the learning process.

Då det inom fordonsindustrin blivit vanligare med allianser och samgåenden har jag i denna studie valt att undersöka interorganisatoriska relationer. Jag har valt att undersöka hur olika ekonomistyrningsmetoder används i interorganisatoriska relationer inom den svenska fordonsindustrin. Då leverantörerna inom fordonsindustrin har fått ett större ansvar valde jag att undersöka ekonomistyrningsmetoderna utifrån leverantörers perspektiv. Ekonomistyrningsmetoderna som jag undersökt är target costing, open book accounting och information som underlag i ekonomistyrningen. De olika ekonomistyrningsmetoderna kan karakteriseras av antingen dominans eller ömsesidighet, därför blev det också intressant att undersöka vilka tecken på dominans och ömsesidighet som fanns.

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

I take interest in whether and how students in primary schools nowadays in Sweden participate in book clubs. My focus is on why teachers and school librarians choose to run book clubs and try to understand the structures that make book clubs possible. The method form my work is the qualitative research interview. I interviewed a group of eight people, five school librarians and three teachers from a medium-sized city in southern Sweden. My theoretical framework is a model contructed by researcher Patricia Montiel-Overall called Teacher- and Librarian Collaboration.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

This thesis studies how readers of the electronic book (the e-book) use and perceive the electronic medium as a carrier of fiction. In this study it is assumed that fiction is mostly read in printed format. Therefore it is interesting to ask why some readers choose to read on screen. As there are all too few studies conducted on how readers perceive and use the e-book as a medium, this study aims to enrich an undeveloped research area. The study is based upon a qualitative questionnaire.

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

Sweden has an active and growing culture of feminist comic book artists that use comedy as a mean of disseminating political ideas and critic. In this essay I do a reparative reading of Sara Granér?s comic book All I Want for Christmas is planekonomi in order to find out if it advocates alternative orders and/or ways of expression. By exploring what the comic book does to me as a reader and how, using the term ?skev? ? a hybrid of queer that examines normativity not strictly tied to sexuality ? and gulesque theory ? a mix of feminism, cuteness, the grotesque and riot grrrl ?, I show that the comic book, through the use of comedy, works as a trojan My Little Pony, reclaiming the girly franchise, while challenging several so-called dichotomies, such as: femininity/masculinity; youth/adult; high art/kitsch.

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

To publish research articles by the means of open access is to provide them for free to the reader. An increasing number of universities around the world have begun to institute open access policies regarding their researchers academic output, requiring them to primarily publish in open access journals and / or archive their pre- or post- prints in institutional archives.The aim of this this thesis is to explore how the adoption of the open access policy at the Swedish Universi- ty of Agricultural Sciences in 2008 has affected how their researchers publish and if this has had any effect on how their academic output are cited and distributed online. To reach this goal a combination of bibliometric and altmetric methods were used as well as cross-referencing between Scopus, Altmetric.com, Google Scholar and the SHERPA/RoMEO database.The results points towards a mostly open access positive trend with an increase in articles published in jour- nals that allow archiving of both pre- and post-prints. There also seems to be a correlation between these journals and which kind of articles gets the most mentions in social media..

How do you reed a book? Do you start at the beginning,or do you begin with the end or maybe in the middle? Inmy exam project I elected to work with a photographicpublication about fragments of pictures combined in differentways, changing the context of the photographs andmaking the reader search for the whole picture, literary.During the project I tried to create a method for foldingwhich would make the pictures communicate differentlydepending on how they where stacked against each other.I wanted to explore new ways to read the photo book, andhow the format could be transformed by folding, to beable to show the pictures in a larger scale. Working withthe material from an earlier project about defragmentation,I wanted to create a book that would correspond tothis and figure out how it would work..