The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.

Syfte: Syftet med vår forskning är att söka förståelse för hur fristående mikroföretag överlever påen konkurrensutsatt och snabbt växande bostadsmarknad.Metod: Denna studie bygger på en kvantitativ metod i form av enkäter. Totalt samlades 95 enkäterin, vars svar analyserades med hjälp av SPSS i form av faktor- och klusteranalys.Resultat & slutsats: Undersökningens resultat visar att den främsta drivkraften hosmikroföretagarna är friheten och möjligheten att sätta egna villkor/bestämma själv. Den störstakonkurrenten visade sig vara Sveriges marknadsledande företag, Fastighetsbyrån, och mikroföretagens främsta konkurrensmedel ansåg de själva vara en mer personlig service samt derasmöjlighet att till större del kunna anpassa sig efter kunden. Gällande strategier har vi hittatstatistiska samband mellan strategisk planering och framgång.Förslag till fortsatt forskning: Vi rekommenderar vidare att framtida forskare undersökermikroföretag genom en kvalitativ metod, för att förstå deras situation mer på djupet. Vidareforskning skulle även kunna beakta andra branscher än fastighetsmäklarbranschen.Uppsatsens bidrag: Till ämnet företagsekonomi bidrar detta examensarbete till att förstå varföregenföretagare driver mikroföretag, samt en förståelse hos dessa för olika konkurrensmedel ochöverlevnadsstrategier på en konkurrensutsatt marknad..

In several cases, systems that have been developed have been very time consuming and cost a lot of money, but they still do not fulfil the users requirements and requests. To make new systems better, you have to find a way to communicate that allows the developers to understand the needs of the user. The aim for our thesis is to highlight the importance of communication in system development. To investigate this we have choosen to do a study of the real-estate system. The work methods that have been used include mock-ups and informal conversations with the user, who is employed by the Church of Sweden in Ronneby.

Uppsatsens syfte är att förklara skillnaden i varför företag noterade på Stockholmsbörsen lämnar olika upplysningar om risker och osäkerhetsfaktorer. Studien baseras på företag noterade på Stockholmsbörsen OMX, Large-, Mid-, och Small Cap. Sammanlagt granskas 200 noterade bolag utifrån dess årsredovisningar. Undersökningen delas in i fyra olika riskkategorier; finansiell risk, affärsrisk, operationell risk samt strategisk risk. Varje kategori, med sina beroende variabler, analyseras var för sig.

Background: The project controller is a function witch evolved due to the strong gaining ground of project operation. Why the area of the project controller is interesting to study is explained by the fact that increasing knowledge of this function is important in order to make project operation work well. The fact that opinions in this field disagree, further increases the interest of the field. In order to study the function of the project controller three companies have been singled out. They are IFS, Intentia and Saab Bofors Dynamics.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Uppsatsen undersöker om kvartalsvisa resultatmönster kan indikera potentiellt användande av resultatmanipulering (eng. earnings management). Företag klassificeras som Negativa-Positiva- (NP), Positiva-Negativa- (PN) respektive kontrollföretag beroende på hur resultatförändringar ter sig över ett helår. Med hjälp av den modifierade Jonesmodellen beräknas därefter företagens godtyckliga periodiseringar för att undersöka om NP- eller PN-företag är mer troliga än andra företag att tillämpa periodiseringsmanipulering. Ytterligare undersökningar genomförs med fokus mot faktisk resultatmanipulering (eng.

Distributed, renewable generation-units and more efficient use of electric power,demands a developed electric grid. This grid is often referred to as the ?Smart Grid?.This future electric system rise expectations among actors in the existing electricmarket. International organizations share visions of opportunities for electricityconsumers and new actors, ready to enter the market. At the same time, electricutility companies may question the need for some of these upcoming changes, as theyare sometimes expected to lead the development.This paper therefore seeks to investigate the business opportunities related to SmartGrids.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The present study aimed to replicate Tversky & Kahneman's' survey of 1981 The Asian Disease Problem. A survey was conducted on the Internet (N = 200). An identical problem was added, yet with The Swine Flu as the disease. This was done to be able to investigate if there are any order effects, and also if it matters whether the mentioned disease is fictional or real. The results show the same results as Tversky & Kahneman already noted; positively and negatively framed problems generate different responses from the participants.

The market risk premium is one of the most important parameters in finance. Its value and the ways to calculate a risk premium for the market is a widely debated subject. This thesis examines numerous ways of calculating a risk premium for the Swedish market with regard to how good an estimation they make of a real risk premium. Estimations based on historical periods ranging from 20 to 85 years is calculated as well as a premium based on forward-looking estimates. The real risk premium is solved out for a selection of companies and an index with the help of CAPM.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

At Saab Aerosystems, situated in Linköping Sweden, there is a presentation and manoeuvre simulator simulating the fighter jet JAS-39 Gripen. This flight simulator is called PMSIM. In this thesis we study how to transfer sensor images generated by PMSIM to other simulators or desktop computers. The transmission is band-limited so some kind of image coding must be used. Because of this the greater part of this thesis is concerned with image coding.

Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.