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.

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

To many of us blogging is a natural part of our everyday life. Bloggers dedicate hours to writing in blogs, reading blogs, commenting on posts or answering comments on published posts. But what we choose to blog about can differ; this is an important note due to my discovery that what we choose to write about determines what benefits blogging holds to the blogger.This paper discusses the conventions of blogging as well as tries to answer the question of why blogging is so popular: why do we start blogging and why do so many choose to continue? These questions get answered by me analyzing the phenomenon that is blogging.I have studied both blogging as genre and as a kind of performance, as well as I have tried to hold an open dialogue with my informants. Thus I have concluded that blogging is to be considered a tool with many uses.

This thesis deals with the problems you face as a new game developer for the mobile platform Android when developing a 3D game and presents solutions to these problems. It also explores which optimizations should be made to increase performance and how well suited for game development the Android platform is. A simple 3D game for version 2.2 of Android was developed to examine this. The conclusion was that a good game structure for Android separates logic and rendering by running these separately in different threads. Solutions to rendering and updating of game logic were presented and optimizations were implemented for performance, although fewer optimizations were needed than was anticipated.

The purpose with this essay is to evaluate the retrieval performance between Googles basic search and the advanced search functions. A secondary purpose is to evaluate the differences between the binary relevance scale and a 4- point scale. The basic search is defined as a search with two terms combined with the Boolean operator AND. The advanced search is based on search functions that are adequate to compare to the basic search. They are categorized as AND-searches, OR-searches, AND and OR-searches, exact phrase, and depending on where the terms occur on the page.

This study has emerged from a growing interest in students' sleeping habits. During practical training as teachers, we have noticed a discussion of students' sleeping habits, fatigue and student performance at school in relation to their sleeping habits. The purpose of this field survey was to examine students? sleeping habits and self-perceived performance ability in school in relation to sleeping habits. The material was collected from a questionnaire that was answered by 200 students in 4-6th grade and 188 students in 1-2th grade in the upper secondary school, this to give an opportunity to see if there were any differences between the different age groups.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

Safety and risk management currently have a starting point based on the negative outcome of safety, thus the lack of safety. The starting point for the thesis is to find a way to measure the positive outcome of safety through ergonomic aspects regarding chemical plants that are covered of the Seveso II Directive.Through a literature study of safety and ergonomics fourteen key aspects of safety were found. Safety Performance Indicators (SPI's) are used to assess the fourteen identified proactive indicators of safety. An analysis in three steps - called risk status assessment - is design to give an SPI its value. A pilot study of the risk status assessment was performed at the ethanol producer Lantmännen Agroetanol in Norrköping, Sweden..

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

The Swedish population is today exposed to more ads than ever. The number of advertising channels is growing, as well as the number of companies and their advertising expenses. As the products are becoming more alike, the harder it gets for the companies to convince the consumers their product is better than their competitors?. In order to succeed they need to understand what they communicate to the consumers through their different marketing activities, and how that affects the consumers? view of the brand and the product.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.