This is a study of an experimental project called ?Eget företagande ? egen försörjning?. The aim of this thesis is to explore if the course self-employment in Swedish for immigrants will become a permanent activity. The study is based on interviews with participants from the projects management team and the interviews has been analysed with methodological inspiration from Jonas Söderlunds project competence model. The focus lies in the participant?s perception of the project work and their thoughts about the permanent activity of self-employment in the future.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The education program System design at the University of Kalmar has since it?s beginning been missing a near by studio for it?s students studying towards audio and music. In the choice of examination project I would take upon this task, which was long wanted for the teachers and students at the university?s Musikhuset.Musikhuset became the buyer of the project, and the studio was to be installed at their premises. Unfortunately, the project got jammed by the university?s financial savings calculations, and was due to this delayed in the end for 11 weeks.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

This thesis includes a description of the project flow for our projects at Semcon. The emphasis is on designing a manual for elMaster Concept.The project flow provides several minor and major elements plotting schedules for this project and the establishment of a manual. When a schedule is drawn, lists and tables with components and connections can be created. This is done to better manage drawings and make changes. These diagrams and tables are used in product manufacturing, testings, controls.

This project is a step towards automatic firefighting. The goal is to decrease the number of personal injuries by replacing the human firefighter with robots or similar technical tools. Especially in very hostile environments due to risk of explosions or building collapse. A robot is easy to replace and can be maneuvered from a safe distance. The idea of the project comes from the company Drones Networking which aims for developing a totally autonomous firefighting system.

Is culture accessible to all in Sweden or do challenges in accessibility begin in childhood? During the academic year of 2010/2011 the Schools for Music and Arts in Göteborg participated in a project entitled En kulturskola för alla (A School for Music and Arts for All). This thesis' objective is to describe the project as well as examine the method the Schools of Music and Arts use to include children with disabilities and what suggestions can be made to further develop the project. Through En kulturskolla för alla, approximately 200 children with disabilities now haave better teachers. The project included 18 music and arts teachers from eight schools.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

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.

In the spring of 2006 a pilot project was initiated by The Rural Economy and Agricultural Societies of Sweden together with The Swedish Ornithological Society in order to increase collaboration between bird watchers and farmers. The project as a whole comprised 11 farms in South-Central Sweden. The aim was to benefit the decreasing populations of bird species related to the agricultural landscape. The purpose of this master thesis was to study how similarities and differences between bird watchers and farmers regarding opinions about nature, landscape, agriculture, birds and nature conservation have influenced the collaboration. Four of the farmers and five of the bird watchers that participated in the project were included in this study.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

The intention of this essay was to describe and analyse the participant's experience in a work project based on a holistic model. The main purpose of the project was to integrate homeless people back into society. My main questions were: 1. What meaning did the project have in the participant's life? 2.

This thesis has been adjusted because some parts are classified, some sentences might have been changed. Electric bikes are a convenient mode of transport, a good choice when long distances or tough slopes can be an obstacle.The goal of the project was to create a prototype on a locking mechanism with an inductive charger for electric bikes.The idea behind the project was to develop a user-friendly locking mechanism, where the bikes would be charged inductively when they were locked. To implement the project facts about induction, battery charging and locking devices was needed to be acquired. Circuits for induction charging were created and a lock device was constructed. A microprocessor was used to control the entire system.A prototype was designed with a locking device and an inductive charger fixed in a bike rack.The entire project became very wide which resulted in that not all of the parts of the project could be completed.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.