The mission from IKEA of Sweden was to make a further development of their existing trolley in the FRAKTA -serial. IKEA wants that the new product would make the opportunities better for people who don't have cars to carry their goods home easily on the bus, train or walk after their purchase.The report includes a suggestion for a new product that will fit into the existing FRAKTA -serial. The new development product will continue the same standard as the other products in the serial and it will also make it possible for customers to carry their goods home by public transportations..

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

What on earth do people see in camping? Why do they choose this compact living in their holiday? All that people in caravans who are put together in a camp site.The purpose of my study was to find out who and wy. My ethnographic study in a camp site with participation observations, interviews and analysis have results in facts that show why.The most common camper is the house owner with average income. And the choice of the camp site depend on the security and the service that the camp site offered. The camp site was controlled and the campers controlled each other.

By analysing Still the water (2014), Radiance (2017) and True Mothers (2020) by Naomi Kawase this essay will look at her work to see how she portrays the experience of being a woman in relation to her community. Looking into her way of using the camera by applying the theory of haptic visuality allows the spectator to identify themselves in a bodily relationship with the image. By using the camera to closely frame objects of importance for the characters, Kawase leads the spectator to understand the world of the film and enables a more profound understanding of their experience. For the community to be of importance for the women it must be founded in the feeling of security and a confirmation of their feelings. Once secure, the women can express themselves and by that, feminist politics..

AbstractIntense competition in the building industry has forced building companies to develop highly efficient and optimised building solutions. This project, with a loggia that works both as an extended living room and a glazed balcony offers a highly economic viable alternative to standard balconies. This alternative is likely to attract build master since the area of the loggia will be part of the apartment area, i.e. included in the area for rent..

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

I takt med att samhället förändras utförs standardiseringar som krävs för att utveckla landet och upprätthålla konkurrenskraft. Redovisningsbranschen är en av många branscher som kommit att standardiseras för att möta nya krav och behov. Ett steg i och med detta är att professionen redovisningskonsult kommit att bli en befattning som utvecklats stort under de senare åren. Ett steg i utvecklingen för tjänsten var auktorisering av redovisningskonsulter samt utvecklingen av Svensk standard för redovisningstjänster, Reko, som gemensamt utfärdats av FAR och Sveriges Redovisningskonsulters Förbund (SRF). Detta innebär att man som auktoriserad redovisningskonsult måste följa Reko och på så sätt försäkras uppdragsgivare om att det finns kvalitet i redovisningen.

Lupus is the result of an investigative project in illustration. In my degree-work I have investigated the different guises of the wolf, which I have thenillustrated visually combined with some portions of text. The result, presentedin the form of a book of 36 pages, is narrated in a poetic and free style with meas a personal author. The images of the book tell the story of both the wolf of fleshand blood, as well as the wolf as a symbol. My work is produced with the hope thatby talking about the wolf in a way other than the standard, new ways of regarding apresently endangered but valuable animal, can arise..

I have written an experiential essay about my role as a preschool director and the important work decisions that I face. What is best for the child? That is something that I think is important to take into consideration.In the narrative, I describe how an induction occurs at my preschool. We use an "old" tried and true method which spans two to three weeks, which I believe is best for children under the age of two. They need to first connect withone educator who they are comfortable with before they are secure enough to play and explore the environment of the preschool.In recent years, another method has emerged which is shorter and which has quickly became popular in many preschools.

Today it?s common that companies and organizations are facing several challenges and problems when it comes to making their IT-environment more efficient. Some of these are the management of user?s computers and file security. Comput-er users are often tied to their personal computer due to personal programs and files.

With the development of the Internet, illegal copying of electronic documents has become a growing problem. There is an increasing need of prevention in the field of pirate copying. One method is to mark the document by changing some of the words to synonyms. In this way it is possible to construct legal copies which do not differ in content but still are unique. Since the copies of the documents are unique, it is possible to trace the owner of a document and accordingly call him or her to account for pirate copying if several exactly similar copies are reaching the market.

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

Internationally most Internet trade related payments are performed with the use of a credit card based payment system on the Internet. Payment against invoice is still most common when trading over the Internet in Sweden. The security development, comfort and timesaving indicate that credit card based payment systems on the Internet soon will have a breakthrough in Sweden as well. The Swedish legislation concerning payment is neither especially extensive nor suited to electronic payments but to payments performed with notes and coins. When the legal effects, of a payment performed with a credit card based payment system on the Internet, set in is not fixed.

Every day in medical care the nurse and the patient meet, they are not just represented as the care giver and the care taker, but also as two unique individuals. The meeting is a very important part in caring and few studies have been made on this topic from the patient.s perspective. The purpose of this study was to describe the patient.s perspective on the meeting with the nurse. The study is a literature review, where articles have been reviewed, encoded, and then categorized. The result builds on our four main categories, confirmed as a unique indidual, the meaning of the information according to the patient, the humanistic side of the nurse, and the importance of humor in the meeting.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..