Bakgrund och problem: Under 1980-talet riktades hård kritik mot  konomistyrningen i den såkallade ?Relevance lost? - debatten. Kritiken styrdes senare mer specifikt mot budgeten, där kritiker som Jan Wallander (1995) samt Hope & Fraser (2003) menade att budgeteringen tillförde lite värde i modern affärsverksamhet och att den borde avskaffas helt. Trots kritiken visar nyare studier av Ekholm & Wallin (2000) samt Libby & Lindsay (2009) att majoriteten av företag fortfarande använder sig av budget som en viktig del av sin ekonomistyrning trots att företagen är medvetna om budgetens nackdelar. Detta fenomen kallar vi för ?budgetparadoxen? och kan sammanfattas i studiens huvudfråga ?Varför lever budgeten och budgetsliknande processer vidare trots all kritik som riktats mot den?? Syfte: Studiens syfte är att beskriva och förklara hur två företag valt att hantera kritiken riktad mot den traditionella budgeteringn samt att konstruera en förklarande modell som visar hur budgeten kan ersättas eller utvecklas.

The purpose of this masters thesis is to evaluate the retrieval effectiveness of three different search engines on the Internet: Google, Yahoo! and MSN Search. We have constructed 25 topics and queries with varying contents, in order to test the width of the search engines as much as possible. In every search we have evaluated the first 20 hits in each of the search engines. The measures we have used are precision and cumulated gain. Precision is based on a binary scale and cumulated gain is calculated by means of a non-binary relevance scale.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

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.

The aim of this thesis is to describe and critically investigate eight different evaluations of the retrieval effectiveness of webbased search engines. The questions to be answered in this investigation are: - What kind of relevance judgements have been used? - Which criteria have been used when judging the relevance of a document? - Which measures have been used? - How many queries have been used? - How were the queries constructed? - What document cut-off value has been used? - Has hypothes testing been applied? - What kind of webbased search engines have been included in the evaluations? The study showed that although the evaluations investigate the same phenomena, they are very different from each other in certain aspects. Generally the study showed that precision is the preferred measure in comparison to recall in the chosen evaluation even though all the included evaluations have constructed unique formulas for calculating precision. Some attempts to measure relative recall have been performed but they all suffer from different defects.

This thesis aims to examine problems that occur when determining the fair value of investment properties. It also takes into consideration the reliability and relevance of the reported fair values on behalf of the key stakeholders. The study has been conducted by interviewing representatives at real estate and external valuation companies. The study shows that there is a need for assessments in the valuation process and that real estate companies have room for their own interpretations. The conclusion is that determining fair value is an estimate, not a fact.

This Masters Thesis considers tracking of ground targets. Since ground targets often are difficult to detect with sensors a track is easily lost in ground target tracking. The main question in this thesis is whether information on close targets and observations of them can be used to make the tracking more reliable. An algorithm using Kalman filters and JPDA-association to create a group track for vehicles travelling together has been implemented in Matlab. Using the state of the centre of the group the state of a vehicle in the group can be updated.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

This thesis examines the retrieval effectiveness of two Web search engines. The two search engines are chosen to represent two different types Google as a broad general search engine and Dogpile as a broad general metasearcher. Twenty queries have been used and the first twenty hits for each query were evaluated for relevance. The queries were invented by the authors, based upon their interests and information needs. They were expressed in a general manner, by using one or several keywords, in accordance with the simple search mode available for each search engine.

Individual identification of pigs could be used in commercial herds for production monitoring, disease monitoring and breeding evaluation. This study investigates the possibility of using microchips designed for dogs and cats to identify individual pigs from birth, through rearing to carcass at the slaughter plant. Two different sizes of microchips, and two different ages of the pigs at injection were tested. Castrates and gilts from ten litters were evenly distributed between chip sizes and injection ages. All pigs were identity marked with both electronic ear tags and injected with microchips.

The main focus for this essay is to describe the relationship between human and nature through a material investigation that takes its shape through sculpture. With the help of a fairytale-like story the reader can share the creation of the sculpture and how my thoughts flow through the process that will result in an exam project. Rooted in earlier projects I discuss the crash between civilization and the wilderness as well as talking about the likeness of the creative process and child play. I also discuss the body's place in the forest and the loneliness that we humans created that has cut us off from the rest of the creatures and plants in the forest. My aim is that in the final piece I will create a fiction place where these can be joined together again.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

För att skapa mer verkliga siffror och aktualitet i beslutsunderlag har lean accounting som ekonomistyrningsmetod uppkommit. Metoden sägs bättre komplettera de förändringar som skett mot mer processorientering inom företag. Syftet med denna uppsats är att beskriva de skillnader och likheter som förekommer mellan traditionell ekonomistyrning och lean accounting. Även hur lean accounting kan utgöra ett mer komplett styrsystem i processorienterade företag i dess strävan mot lönsamhet, diskuteras. Detta görs för att identifiera de brister som sägs uppkomma då traditionella ekonomistyrningsmetoder används i processorienterade företag.

The 1948 Universal Declaration of Human Rights is probably the world's most known andinternationally most respected document. The purpose of this study is to examine if the UDHRreflects universal values and norms and to assess its moral and juridical relevance today, 60 yearsafter the adoption. The literature used in this literature-based critical study is mainly written bythe academic elite of the discourse on Human Rights. By comparing these sources I have reachedthe conclusion that the UDHR is still today an important document because of its continuinginfluence on international lawmaking and because of the encouragement and aspirations tomankind in the never-ending struggle for the rights it represents..

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.