The voluntary none-financial sustainability report has become a trend within accounting. The environmental issues used to be driven by activists only, but lately it has moved in to the general agenda in many companies. Investors are starting to put more attention to the sustainability reporting as it is considered to add value to the company. There are several standard guidelines to be used when producing a sustainability report, one example is the GRI´s Guidelines that takes the following three dimensions in consideration: economy, environment and social. This Guideline is from an international perspective considered to be of good accounting practice (Ljungdahl 2008).

This essay is questioning if the state as an unsecured creditor in a bankruptcy proceeding, according to the principle of equal treatment, has the same rights as the other unsecured creditors. The principle of equal treatment means that creditors with unsecured claims are supposed to have mutually equal rights to dividends in a bankruptcy. In the Swedish bankruptcy law from 1987 there are recycling rules which means that some legal actions taken by the bankrupt debtor before the bankruptcy can be recycled to the bankruptcy estate. These rules do not apply on taxes. This essay analyzes whether the state should have this advantage or not.

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 essay describes some factors that may effect small business survival in relation to becoming a supplier for bigger companies that may implement the use of EDI for electronic invoicing.The purpose of this study is to analyse and evaluate what impact may occur during the introduction of EDI between small and big business.Following on from the introduction of methods used in this study there will be a complete analysis made detailing results.From our research we have found that most small business have developed a professional working relationship between themselves and their clients.The adoption of EDI by big business has revolutionised the day to day dealings between both supplier and consumer in that EDI has empowered both chains to collaborate data in real time.In conclusion our research illustrates that in order for small business to survive the must implement EDI. The results of our study have shown that the introduction of EDI to both small and big business has had a positive outcome..

Allt större och större andel företag väljer att presentera och förmedla varor och tjänster via e-handel. En viktig aspekt vid e-handel är att kunden känner förtroende för e-handelsapplikationen och företaget. Denna rapport redogör för vilken inverkan multimediala inslag har för förtroendet av en e-handelsapplikation, vid initialt användande. En undersökning har genomförts med hjälp av en kooperativ utvärdering av fyra e-handelsapplikationer vilka innehåller olika typer av multimediala inslag har.Resultatet av undersökningen visar att multimediala inslag inverkar positivt på förtroendet för e-handelsapplikationer. Däremot finns indikationer på att för hög grad av multimedialt inslag inverkar negativt på förtroendet för e-handelsapplikationer..

Denna rapport beskriver arbetet med utvecklingen av en ny modell för kaplanturbiner. Utvecklingen bygger på två kopplade differentialekvationer som under arbetets gång anpassats och implementerats i turbinmodellen.Modellen beskriver hur vattenflöde och turbinmoment påverkas av avvikelsen från den optimala kombineringskurvan för vinklarna på turbinens ledskena och löphjul, och är anpassad för ett referensaggregat med tillgängliga provdata. Även övriga enheter i vattenkraftaggregatet modelleras och sätts samman med frekvensregulator och elnät för att simulera aggregatets reglerstabilitet i önätsdrift.Verifieringen av turbinmodellen sker genom försök att återskapa de befintliga verkningsgradskurvorna med hjälp av modellen. Resultatet visar en god följning av de verkliga kurvformerna, dock med något lägre maximal verkningsgrad.Verifieringen av önätmodellen sker genom att prova stabiliteten i nätfrekvens och turbineffekt vid stegpålastningar. Resultatet ger en stabilare reglerstabilitet än i verkligheten, men uppfyller ändå förväntningarna på en fungerande modell.This report describes the development of a new kaplan turbine model.

I dagens samhälle blir det allt vanligare att umgås genom datorn. Chatter, bloggar, forum och spelsajter växer lavinartat. Hur stor är utbredningen av detta bland skolungdomar och påverkar det det vanliga kamratumgänget IRL (In Real Life)? Hur ser lärare på chatt? Kan man dra nytta av det i undervisningen? Dessa frågor, bland annat, har tagits upp i detta arbete för att försöka koppla skolan till ett växande chattintresse..

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

A vulnerable group in society is people with ASD (autism spectrum disorders) or autism. This group seems to increase, mainly due to genetic factors but also environmental problems. Medical research has accelerated in the U.S. and Europe. The biggest problem for people with disabilities is the inability to communicate, both verbally and socially.

Thick skin in Texas - an investigation on storytelling and pictorial language. I took my starting point in a story about the cowboy Jaquin, who goes to the Tivoli, where he gets caught up in a dramatic adventure. I extracted three scenes from this story, and I experimented with whether it was possible to make the separate scenes tell their own story, in three separate drawings. Without depending on the frame story or on any kind of text. In this project I partly wanted to explore the possibilities of the drawing.

In industry applications, such as power supply plants, the issue of interaction between fluid and structure is always presented. More precisely, the fluid flow affects the structure by applying force(s) on it and vice versa. As a result, the structure can move (vibrate) or deform. A good understanding of this problem can help to design the system in term of safety, stability and efficiency.This project aims to optimize and test the Unicorn FSI solver from the FEniCS project [1] to simulate the interaction of fluid and structure in an experiment, which was carried out at Vattenfall Research and Development. The target is to improve the Unicorn FSI solver to cope with a real industrial problem.

Immersion is a construct that measures how deeply engrossed a user is with any mediated situation. In the field of game design, immersion is a significant aspect of what makes a game enticing, and as such it is of pivotal importance to create and maintain it to keep the player's mind off the real world while inside the confines of a game framework. According to the GameFlow theory, it is one of seven key tenets of evaluating and implementing a successful game design. Yet, certain multiplayer online games are designed in a fashion that in some cases seem to break immersion, where the player is frequently put out of action, sometimes for minutes on end. In this study, using online questionnaires, we discover that players, despite claims otherwise, seem to be in several ways affected negatively by this breaking of immersion.

Mind the gap encourages you to beware of the interspaces. The project seeks to defend the gaps that occur in time and space and encourages the reader to care about the interruptions of the routine-like and planned, whilst also opening up a discussion about interaction and participation. Mind the gap is a project about the many opportunities the public space has in the contemporary city. What you have in front of you is the result of this project. As society constantly changes, new and different needs arise in the city and it is necessary that architects and planners understand and adapt to these changes. They have to be able to develop new ways of thinking and to challenge established perceptions of what the public space is and should be. This means being able to see that the public space could be different and to recognize the potentials for it to change. This project examines the underlying ideals of urbanism and investigates the potentials of the City when shaped by these ideals.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Violence is put in a specific context when the police are the perpetrator of violence rendering violence possibly legitimate through sovereignty. The possibility of legitimization of police violence raises important questions of how such violence is legitimized and how resistance is conceived of and defined. I have interviewed seven people in Sweden from different backgrounds, all of whom share the experience of having been subjugated to police violence, including threats, harassments and physical violence.This paper analyzes the performativity of police violence through the relations between police violence, power, sovereignty, subjectstatus and resistance, in order to understand how police violence is being legitimized and to understand its consequenses with respect to those subjugated to it. I?ve also analyzed if this violence is being politicized and, in that case, how politicization is made possible.