SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

I denna rapport redovisas för förmedlingsprocessen för småhus med typkod 220 och samtliga moment som ingår från början till genomfört uppdrag. Fokus har riktats på att identifiera förbättringsområden och därigenom hitta åtgärdsförslag. Rapporten skall syfta till att fungera som ett stöd och vara ett vägledande hjälpmedel för såväl fastighetsmäklare som privatpersoner i sin roll som säljare och köpare. Litteraturstudier och handledning har legat till grund för den processkarta som upprättats och illustrerats. Utifrån denna har en förstudie gjorts genom intervjuer med fem verksamma fastighetsmäklare på Fastighetsbyrån i Alingsås.

Picropodophyllin (PPP) is an analogue of the anti tumour lignan podophyllotoxin with the unique ability to selectively inhibit the receptor of Insulin like growth factor 1(IGF-1). IGF-1 is believed to play an important part in development of the endometrium facing implantation. With PPP treated mice, studies can be made to measure gene expression from tissue of both treated and untreated mice to compare the role of IGF-1 regarding ovulation, implantation and receptivity. The aim of this study was to analyze gene expression of some steroid hormone receptors and cytokines in ovaries from mice treated with PPP. In this study, seven mice were treated with PPP at different times and tissue was collected.

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.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

In this report a study is carried out with the aim to identify added values of EPC projects implemented in schools in order to increase the interest of EPC projects on the market. The report examines how the planned maintenance, supervision, maintenance and corrective maintenance is affected, how insurance premiums and terms are affected, the indoor environment and how the tasks of the operating staff is changing. A literature study of energy savings, energy use in schools, maintenance and insurance as well as how energy efficiency improvements are related to the Swedish environmental objectives has been made. Visits were carried out in Ludvika, interviews were also carried out with operation technicians and local strategists in Ludvika as well as employees of insurance companies.Schools often have neglected maintenance and problems with ventilation and indoor environment. Schools also have a large energy saving potential due to their low utilization, mainly because they are empty parts of the year.

Munksjökajen is an old industrial estate on the western shore of Munksjön in Jönköping. The purpose of this thesis is to develop Munksjökajen in accordance with the program for Jönköping?s future development ? Stadsbyggnadsvisionen ? drawn up by the city council.Munksjökajens relations to the surrounding areas have been investigated as well as the need for public transport and possibilities for commercial, municipal and private businesses to operate in the area.The final proposal has a relatively high degree of preserved industrial buildings. New buildings vary in shape and expression in order to create an interesting and diverse environment. The proximity to the lake adds character to the neighbourhood and the water is accentuated by the integration of it in the area..

This report is about a thesis that is performed in and for SYSteam Engineering AB in Motala. The thesis work is divided into three parts, study of the market, programming and electronics. The study part consists of examining and comparing different data acquisition systems for testing of different circuit boards, taking into account the modularity, real-time applications, mobility, environmental, interface hardware and software, to be able to define a general module-based data acquisition system in both hardware and software that enables for future developments.The programming part consists of getting started with Visual Studio, which integrates the Measurement Studio for C#. NET. Measurement Studio includes classes and user controls for testing and measuring and offers tools for acquisition, analysis and presentation of real world data.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

The way we socialize today is radically different from how it was only twenty years ago. Since the arrival of the Internet more and more of what we know about the lives of our friends comes from text-based social networks, or blogs. This means that we all, more or less, have become authors of our own life stories and that the reality we live in have become fictionalized. In this paper I explore what effects this postmodern process of dissolving boundaries has had on the autobiographical genre, where the line between fiction and reality is traditionally stressed. By analysing Carina Rydberg?s (b.

In Adult Education-Restaurant students often have a negative attitude towards the subject of math. Often mathematics is associated with what experiences the students had of this subject in elementary school - experiences that many times reduce the motivation for the same that is so frequent in the catering industry, in different contexts. Mathematics more or less unconsciously permeates restaurant profession at large, and as a chef you must realize the importance of mathematics in your daily work in the kitchen. The purpose of the work is to develop the mathematics lesson weight and volume by planning and designing more stimulating lessons accommodated in the kitchen - combining calculation problems with the work in a real kitchen environment. The aim is to help increase the students? motivation for and understanding of the importance of mathematics in the kitchen work. An action-oriented research method was used where students in a survey were asked to answer questions about their previous experiences with mathematics and how they themselves thought that motivating lessons on mathematics in cooking should be designed. The survey revealed that the majority of the students thought that the mathematics lessons weight and volume preferably should take place in the kitchen.

The research objective of this thesis was to conduct a holistic evaluation of an operational information system. By holistic evaluation we mean that an equal focus was placed on both the system system perspective and its users user perspective, in the actual environment where the system and its users function contextuality. In addition, the methodological objective of the study was to test a new research approach in a real life setting. The participants of the study were twenty newspaper journalists employed at Göteborgs-Posten GP. The information system NewsLink is a manually indexed full-text database containing all articles published in GP since 1994.

Syftet med den här studien är att beskriva och analysera hur ett småhus ålder kan påverka marknadsvärdet och taxeringsvärdet för en småhusfastighet samt hur den svenska taxeringsmodellen tar hänsyn till hur ett småhus ålder påverkar värdet. Målet är att ge förslag på hur ett småhus ålder kan behandlas vid fastighetstaxering i Sverige.Ett småhus definieras som en byggnad inrättad till bostad för en till två familjer och en småhusfastighet utgörs av ett småhus plus dess tomtmark. Vid fastighetstaxering av småhusfastigheter i Sverige bestäms ett byggnads- och ett tomtmarksvärde som sedan slås ihop till ett taxeringsvärde för småhusfastigheten, taxeringsvärdet ska motsvara 75 % av marknadsvärdet två år före taxeringsåret. Byggnadsvärdet respektive tomtmarksvärdet bestäms utifrån olika värdefaktorer, en av dem är värdefaktorn ålder vilket anges som ett värdeår ämnat att uttrycka en byggnads återstående ekonomiska livslängd.Metoder som har använts i studien är en litteraturstudie som granskat tidigare forskning inom ämnet samt lagstiftning och facklitteratur. En kvantitativ undersökning av småhus och köp i Gävle kommun har genomförts för att skapa en generell bild av hur ett småhus ålder påverkar småhusfastigheters taxeringsvärde samt en generell bild av när taxeringsvärdet är svårbedömt på grund av ett småhus ålder.

This thesis will describe the redesign of the manure fork SverigeGrepen. The productis available for purchase in Scandinavia and and parts of the rest of Europe.The product is available in stores but the companys goal is to start distribute it overthe internet. A problem today with a purchase over the internet is that the costumerhas to pay a high shipping-fee due to the products unique form. The long handlecontributes to the high shipping-fee which makes it hard to attract costumers topurchase the product online. Deficiencies have been found at the manure forks basketand needs to be examined.

Våren 2011 var det stora debattämnet i media, bland konsumenter och hos fastighetsmäklarelockpriser. Med lockpris avses att en bostad annonseras till ett väsentligt lägre pris än detbedömda marknadsvärdet på bostaden. Motivet var att locka till sig fler spekulanter till eneventuell budgivning. Innebörden avväsentligt är inte helt fastställt i lagen, vilket görbegreppet svårtolkat. I och med attutgångspriserna var satta så lågt jämfört med vadslutprisetblev så fick fastighetsmäklarna utstå mycket kritik.