This thesis is a cultural theoretical case study of the art project (O)önskad samhällsförbättring.Via an analysis of the project, that is based on theories of power, resistance and contemporaryurban development, it examines the construction of urban space, its impact on public art including the ability of art to initiate evolvement of the urban public space.The last decades art has plaid an important role in what is called the creative city; to become attractive nodal points of the global economy, larger cities increasingly invest in art,culture and creative industry. Simultaneously the urban public space is limited to activitiesand expressions of art that are presumed to create economic growth. This introduces animpression of what is allowed and what is not allowed, possible and not possible, wished andnot wished which, as a consequence, evolves the public space. The events during the artproject and the reactions that followed enlightened these limitations. This tells a story, not only about the structuring process of the local urban space, but also important changes that are created as a simultaneous effect at different levels in society, as well locally as globally.

This thesis studies the customer relationships and customer accounting methods used by a Swedish fashion company. The aim is to test the empirical applicability of the relationship based framework developed by Lind and Strömsten and to explain potential differences between empirical observations and theory. The framework is based on the categorization of four customer relationship groups and the appropriate customer accounting methods to be used for each relationship. The fashion company, that recently assessed the profitability of its customer base in an aim to implement a new customer strategy, is the object of the qualitative case study. The case study reveals that all customer relationships are to be found at Whyred, except the connective customer relationship.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

This paper focuses on the role freedom plays in Michel Foucault?s analyze of liberal and particularely neoliberal governmentalities. From his perspective, neoliberalism operates through the strategic production of entrepreneural subjectivity and distribution of self-governing. Here autonomy is central for governing, which raises questions about what freedom can mean at all in Foucault, and how resistance can be possible. Through Foucault?s thinking on liberal freedom, we can gain a better understanding of his philosophy on subjectivation and resistance..

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

The student project Elba at KTH started in 2011 and is a project where a battery driven prototype car is developed. The vehicle competes in Eco Shell Marathon in Rotterdam, Holland. In this competition the vehicle that travels a certain distance including several starts and stops with the lowest energy consumption wins. To minimize the consumption is therefore very important, which requires knowledge of the vehicles energy losses.A vehicle's energy losses depends on several factors and can be divided into the powertrain efficiency and the driving resistance. The driving resistance can then be divided in to rolling and air resistance, if smaller losses like vibrations are ignored.

?Fan fiction writing?, or the writing of stories based upon a popular entertainment franchise, has become a topic of academic discussion. Fan fiction writers have waked the ire of movie producers, since they often write fiction that is in direct contradiction to the movie?s plot or spirit. While most academic studies on fan fiction have concentrated on his confrontational aspect of the writers? psyches, we have found that the writers actually have a much more nuanced approach to their work, and are not necessarily hostile towards the directors and producers.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

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.

There are several different kinds of bacteria that has developed resistance against the antibiotic agents used in todays medicine. Most of them has evolved from the human health care but several of them has gone over to also cause problems in the animal health care. They often occur as nosocomial infections and the greatest risk of exposure to them is during health care. Since infections with a resistant bacterium can be difficult to treat, it is desirable to prevent this spread, especially since an animal treated in a hospital often is more susceptible to infection, due to their primary condition. In Sweden the current resistance situation is good and is yearly monitored by the Swedish Veterinary Antimicrobial Resistance Monitoring (SVARM) programme.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

PurposeThe aim of the study was to examine the affects perceived by young people aged 18-19 years old after resistance training outdoors versus resistance training indoor. The aim of the study was also to examine if the rate of perceived exertion was affected by whether the resistance training took place outdoors or indoors. What immediate affects are perceived in conjunction with resistance training outdoors and indoors in people aged 18-19 years?What immediate affects are perceived after resistance training outdoors compared to equivalent resistance training indoor in people aged 18-19 years?What perceived exertion level can be seen in conjunction with resistance training outdoors compared to equivalent resistance training indoors in people aged 18-19 years?How does exercise habit correlate with affects and exertion in conjunction with resistance training? Method22 pupils in a secondary school conducted two resistance training sessions, one outdoors and one indoor. A questionnaire about their mood and exercise habits was answered before and immediately after the training session. Rate of perceived exertion rate was also included in the questionnaire the participants received after the workout.