AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

It is sixty years since Sweden's first star-shaped housing estate was built in Gröndal, a suburb of Stockholm. Olle Engkvist, the building contractor, was the driving force behind the residential area and it was designed by architects Sven Backström and Leif Reinius. The estate comprises detached star-shaped houses suited to a more hilly terrain and terraced star-shaped houses on the flat land. The eight gardens of the terraced houses form the shape of a hexagon. It is these gardens, designed by Sven Hermelin and Per Friberg, which are the main focus of this thesis. The buildings on the estate have recently been renovated and it is now time for the gardens to be restored.

Baron Carl Adam von Nolcken was born in 1811. In 1834 he took over Jordberga Estate in the South of Skåne from his father. The estate remained in his possession until his death in 1857. von Nolcken was interested in agriculture and horticulture from an early age and attended the newly started Institute of Agriculture, Degeberg in Västergötland in the early 1830:s. At Degeberg, von Nolcken learnt all about modern farming methods, which he put into practice on his own estate. von Nolcken was one of the persons who during the mid 19th century worked intensely to develop horticulture and the art of gardening in Skåne.

Driveability analysis of terrain data offers an important technique for decision support for all kinds of movements in the terrain. The work described in this report uses a high resolution digital terrain model generated from the laser radar data and further processed by the Category Viewer program, and information from the Real Estate Map. Properties of features found in a filtering process are calculated and compared with a set of rules in a knowledge base to get a driveability cost. This cost is then visualized in a graphical user interface. An evaluation of what driveability is and what it is affected by is performed, and a general cost function is developed, which can be used even if not all relevant information is available.

This is a study about how realtors or estate agents market their services in social media. Social media is an upcoming channel in marketing and is becoming more important every day. The user generated content on internet is a new way of communication where companies don?t have to be considered as soulless, if companies use it correctly. This study investigates estate agents efforts to market their services in these channels and how they do it.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Syftet med studien är att undersöka vad de redovisningsansvariga i mindre fastighetsbolag har för uppfattning om det kommande K3-regelverket.Studien har en kvantitativ och deduktiv ansats. Empiri har samlats in via webbenkäter som skickats ut till företag. Empirin har sedan analyserats och jämfört med tidigare forskning och teorier.Resultatet från studien visar framförallt att kunskapen om K3-regelverket är låg hos respondenterna. Det beror troligtvis på att K3-regelverket ännu inte har införts och börjat tillämpats av företagen. Resultatet visar även att detta regelverk har mestadels negativa associationer.Förslag till framtida forskning är att undersöka hur de mindre företagen uppfattar K3-regelverket efter införandet.

AbstractThe aim of the study was to examine the relation between estimated fluidintake and real fluidintake among dialysis patients. The data were collected through study specific questionnaire and data from the medical record. Patients attached to eleven Swedish dialysis units were asked to participate. The number of patients that fulfilled the inclusion criteria were 222 persons of whom145 (65%) chose to participate in the study. The dialysis patients estimated their fluid intake for a day in average 9,06 deciliter.

This essay aims to explore the philosophical meaning of the expression ?present and real? in Clara ? or, On Nature?s Connection to the Spirit World by F. W. J. Schelling.

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.

Rising complexity in the development of real-time systems has made it crucial to have reusable components and a more flexible way of configuring these components into a coherent system. Aspect-oriented system development (AOSD) is a technique that allows one to put a system?s crosscutting concerns into"modules"that are called aspects. Applying AOSD in real-time and embedded system development one can expect reductions in the complexity of the system design and development. A problem with AOSD in its current form is that it does not support predictability in the time domain.

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.

In this thesis, two real-time stereo methods have been implemented and evaluated. The first one is based on blockmatching and the second one is based on local phase. The goal was to be able to run the algorithms at real-time and examine which one is best. The blockmatching method performed better than the phase based method, both in speed and accuracy. SIMD operations (Single Instruction Multiple Data) have been used in the processor giving a speed boost by a factor of two..

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.