Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Today's real estate buyers value the purchase different today compared to a decade back. Previously it was the return value that ruled the market. This has created problems when the broker must allocate the purchase price of the property's various elements, because non-monetary values such as forest for leisure, recreation, and the feeling of owing has increased in recent years and an increasingly important part in the valuation process. The assessed value can be a guide, but is perceived today to be stereotyped to put a fair value at the individual item. The purpose of this study was to provide the real estate agent decision support and a guide to the likely value of accounting for the purchase price. The report is written on behalf of LRF Konsult. The result is based on a questionnaire survey which was conducted in June 2014 among all those who had bought a farming property in Dalarna and Gävleborg province mediated by LRF Konsult in 2013. The report was made with a split to see if the valuation and motives differ between new and previous owners. It was possible to see a big difference in the reason for the purchase, where a large share of new owner bought the land for capital investment, in contrast to previous owners whose biggest group bought for an active use. At several points it was possible to identify a higher non-monetary value of the new owner from the previous landowner.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

This is an essay concerning the density of the city. An increasing amount of today?s cities have a shortage of space available for the erection of new buildings and settlements, especially in areas close to the city-centre. New buildings and settlements are therefore often found in the outskirts of the city, resulting in long distances between work and living for many people. These long distances are a waste of limited resources and are inconsistent with the vision of the sustainable city.The challenge for the future is to insert new buildings and settlements in the existing city-structure and in this way reduce the distances between different city-functions.The density of the city can be increased in two different ways; by inserting new buildings between existing ones or by extension existing buildings, for example by an additional floor.

It is a common view that companies should focus on building brands to increase profitability and stabilize cash flows. However, building and keeping brands alive is costly. Many firms spend large sums on branding only because they are supposed to, without knowing if they will actually gain from it. Up to date, there is limited convincing evidence that branding actually contributes to shareholder value creation. This thesis aims to investigate the relationship between brand strength and profitability and shareholder value.

This thesis deals with the numerical 3D simulation of a four stroke, spark-ignited, internalcombustion engine, which is mounted on a high performance motorcycle. The work, carried outin collaboration with Politecnico di Milano and MV Agusta, focuses on the simulation of theintake, compression and expansion stroke, including combustion simulation, using an opensource CFD code.Simulation of internal combustion engines offers a great challenge in the field of CFD research.Moving boundaries of the solution domain, caused by the motion of the piston and valves, leadsto deformation of the computational grid, with decreasing quality of the solution as result. Basedon this, a previously developed mesh motion strategy was employed where a number of meshesare used to cover the whole simulation cycle. Within each mesh interval the internal cell pointsof the mesh are moved to account for the boundary motion of the piston and valves. This strategywas previously applied to simplified geometries as well as real engine geometries.

Based on the on the assumption that the two recent Swedish poetry collections mil by Anna Hallberg and mallamerik, mallamer, malameri, mallame, amerik, mallameka, merikka, by Lars Mikael Raattamaa, are constructed with theoretical questions about identity, national identity, language hierarchy and power in mind, this study aims to investigate the ways in which these issues come to expression. Simplified, the term language-poetry, or språkmaterialism, can be used to describe a language-philosophical poetry that aims to eliminate the hierarcic structures between writer and reader in a text and invite the reader to become the co-worker of it. The study shows that by different ways of eliminating the centre of the text, the text is made democratical. But one question that this study asks is how can a nation's conventional and standardised written  language ? the language of the centre ? be used to write itself out of this centre into the margin? Stepping from a theoretical background of postcolonial theories on identity and national identity, including reflections as those given by Benedict Anderson, Madan Sarup, Timothy Brennan, Stefan Helgesson and Mia Cuoto, the analysis points out how this poetry laborates with the terms bugging, repetition, national language identity, and space as poetic material, in order to work in line with ? and contrary to - conceptions of a unified and shared language.

The Public vs. private movement has over the past decades identified numerous significant differences between public and private organizations. The observed differences covers almost every field in administrative economics ranging from organizational structure, management accounting, goal-setting and in the past few years even leadership. Strangely, in the majority of these studies little or no regards are given to organizational characteristics or fundamental differences between compared organizations and if these organizations really are comparable when studying the effect of sector.The aim of this study is to compare leadership in relatively similar organizations from both the public and private sector and so clarify if earlier identified differences in leadership styles still surface when leaders working with approximately the same thing in a similar work context are studied.A sample of 348 Swedish principals was drawn from both municipal and private elementary schools. The respondents answered a web-based survey based on the CPE-model resulting in leadership styles mapped according to three orientations: change, production and employee.

Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

Antalet övervakningskameror i samhället ökar, samtidigt som deras miljöpåverkan är relativt okänd. För en produkt som tidigare bara utvärderats gällande prestanda, börjar kunderna nu efterfråga en kartläggning av miljöpåverkan. Kamerans miljöpåverkan studeras ur ett livscykelperspektiv: energi- och materialtillförsel samt utsläpp och avfall som berör allt ifrån råmaterialutvinning till slutåtervinning. Projektet är genomfört på begäran av, och för, Axis Communications AB (härmed refererade till som Axis) med huvudsyfte att öka Axis kunskap om deras produkters miljöpåverkan och utveckla en metod för genomförande av förenklade livscykelanalyser på Axis produkter. Livscykelanalysen, LCA, genomförs på en nätverkskamera utvecklad av Axis Communications AB; modell AXIS Q6032-E PTZ.

At a manufacturing company, due to the competition the price is reducedtowards the manufacturing cost. Therefore it is important to maintain control ofones costs and keep calculations up-to-date.This thesis deals with cost accounting at a aluminium-processing company. The report focuses on calculating machine cost per hour since the manufacturing costs are the major part of the total product cost.Managers on the company believe that the costs they use in calculations todayneither is up-to-date nor advantageous in a market aspect and due to that their calculations need to be revised. The machines cost per hour is a major part in the manufacturing calculation. The company wants to provide a competitive price that also covers their costs.

At the beginning of the 21st century, youth unemployment is paid attention to by the Swedish government and media. A grand part of the unemployed youth live at their parents´ house because of economic reasons contrary to their primary goal to be able to make their own living. It can be argued that the young unemployed´ s social citizenship is inferior to working citizens´ social citizenship. The thesis will not deal with suggestions on practical solutions, but rather seek for theoretical answers to whether the responsibility for the young people referred to should be a responsibility of the State or of the family. Communitarianism is a relatively young theory which is interesting for this thesis because it sheds light on the dichotomy individual - community.

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Vad styr valet av revisionsbyrå? Revisionsbyråers kunder kan ha svårt att uppfatta konkreta skillnader mellan byråernas revision, då dess utformning är standardiserad. Revisionens homogena utformning, kravet på oberoende i relation med företaget som ska revideras, vissa normer vid prissättningen av revision och kravet på saklighet i marknadskommunikationen medför begränsningar för revisionsbyråerna när det gäller differentiering av revisionstjänsten. Vi ville komma fram till vad i revisionsbyråernas marknadsföring som köpande bolag attraheras av samt vad som utmärker bolag som reagerar på en viss konkurrensfördel. Kundens köpbeteende kan förklaras utifrån dess preferenser och bakgrund.