Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

New companies go public through Nasdaqs growth market First North constantly. The reasons for going public are many, and the interest at the moment is big. There are different ways to go public, the most common being the traditional IPO. This study is about the companies that have been listed on Nasdaq First North between 2008 and 2013 through traditional IPO, or by RTO (reverse takeover).The differences between these two ways of going public are that the IPOs are reviewed more thoroughly by Nasdaq and the market. This makes the study interesting, as the RTOs go public in a faster way, and avoid the review from outside parties largely.

The purpose of this study is to examine how employees in an organization using flexible work practices, experience that passive face time influences the evaluated of them. Further, the study aims to understand to what extent that perception of passive face time motivates the employees to spend more time at the office than is necessary for their work situations. The study concludes that employees in general perceive that passive face time does influence how they are evaluated and that this perception motivates employees that are relatively newly employed by the company to spend more time at office..

This report is the result of a thesis work carried out on the Risifrutti production at the company Procordia Food AB. The thesis is at a master level and is the final work for the author to receive a Master of Science in Innovative production at Mälardalen University. The thesis comprises 30 credits and has lasted for 18 weeks. The thesis is mainly a research on whether it is possible to perform an Environmental Value Stream Map (E-VSM) in a food processing industry and an evaluation if the tools E-VSM and Green Performance Map (GPM) are useful in this type of industry. An extra part to this research is to use the results from the E-VSM and give Procordia Food AB information on improvement potentials in the Risifrutti production. The author has found it difficult to collect some of the quantitative data to the E-VSM, mainly regarding energy, but by using the Value Stream Mapping (VSM) tool and other Lean tools the author was able to identify and quantify several wastes in the Risifrutti production. Recommendations for improvements based on these wastes have been given to the company. In the research part of this report the utility of the Value Stream Map, Environmental Value Stream Map and Green Performance Map in a food processing industry have been analyzed. The author has found that the Value Stream Map has been a useful tool since waste and unevenness in the tact of the production has been identified. The Environmental Value Stream Map and the Green Performance Map are also great tools when a company wants to analyze their environmental impact and then invest in environmental improvements. However, no profound energy analyzes has been done in the Risifrutti production because of the lack of energy meters for steam, electricity and compressed air in the production lines..

Title: The Investment Savings Account ? Standard Taxation ? Right in TimeAuthors: Gustav Mårtensson and Erica Nordström LöfSupervisor: Göran HäggBackground: In order to facilitate and stimulate financial investments among privateinvestors the organization Aktiespararna made a proposal for a standard-taxed account. As aresult of this, the Swedish government decided to implement the Investment Savings Accountin January of 2012. The introduction of the Investment Savings Account implies that there arenow three different types of accounts for financial investments that are differently taxed onthe Swedish Market. Private investors can improve their after-tax results by combining AssetAllocation and Asset Location, according to earlier studies.

Performance Management är en process som syftar till att säkerställa att alla inom en organisation arbetar i samma riktning. Detta uppnås genom att öka tydligheten kring organisationens strategiska mål samt koppla dessa till medarbetarens individuella mål. Vidare är det viktigt att kommunicera vad som förväntas av medarbetarna i termer av arbetsprestationer samt hur detta skall uppnås för att lyckas med uppdraget att minska gapet mellan medarbetares arbetsprestationer och ledningens ambitioner (Armstrong & Baron, 2005).Uppsatsens övergripande syfte är att undersöka vilka erfarenheter ledare inom det multinationella telekom- och IT-företaget Logica har av att arbeta med Performance Management samt vilka delar av implementeringen som har varit lätta respektive svåra att genomföra. Vidare vill jag undersöka hur organisationen ytterligare kan förstärka arbetet med Performance Management-processen baserat på ovanstående.Den empiriska undersökningen har genomförts med kvalitativ metod i form av tre stycken fokusgruppintervjuer med ansatsen Experiential Focus Group. Som komplement till fokusgruppintervjuerna har analys av interna dokument som beskriver Performance Management-processen inom Logica, genomförts.Resultatet av undersökningen visar att ledarnas upplevelser av Performance Management-processen varierar beroende på vilken typ av arbetsgrupp man är ledare för.

Cardiac arrhythmias and heart diseases can result in a limited performance capacity which could lead to anxiety and depression. Objective: The aim of this study was to investigate the prevalence of symptoms of depression among patients with cardiac arrhythmias. The intention was also to explore differences between men and women in the occurrence of symptoms of depression. Furthermore, the prevalence of symptoms of depression among patients with cardiac arrhythmias was compared with a Swedish general population. Method: For two weeks MADRS-S, a self-rating scale for depression, were distributed at a medicine ward where patients with cardiac arrhythmias are treated, at a hospital in Sweden.

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.

Sectra Mameas is a medical technology company in an expansive phase that is planning to increase its volume capacity with 50 % in the beginning of 2009. This to be able to deliver the increased number of systems that the customers request. To be able to produce more units the takt time of the assembly line needs to be shortened. This could only be done by identifying and solving recurring problems. To be able to find the problems, create a common knowledge of which these are and eliminate them the production department of Sectra Mamea needs to visualize certainKey Performance Indicators (KPI) in the organization.

The lifecycle of fashion products get shorter and shorter. Companies in the fashion business needto make sure that they can offer their customers the right products, in the right quantity at theexact right time. The competition on the fashion market today is tough and if companies aregoing to be successful they need to have access to the most reliable suppliers, and also offer theircustomers products with high quality to attractive prices. It is therefore of highest importance toevaluate and choose the right sourcing strategy. Product category and type of organisation aresome of the factors that will determine which strategy that is most appropriate.

The aim of this thesis is to examine interactivity in the context of performance-based interactive art. The questions asked are: what are the conditions of interactivity, how interactivity happens, and what artistic results it may yield. The method is an analysis based on close studies of three performance-based interactive artworks by applying theories of interactivity, audience participation, and collaboration.First, current theories are outlined, after which, the three artworks are introduced in detail. Next, the artworks are examined, thematically rather than individually, expanding on parameters such as the degree of artistic direction of the artwork, the degree of agency allowed to the spectator in their interaction with the work, and the idea of the ?passive? spectator as being ?activated? by interactive art.

Idag anva?nds 1:1 datorer, d.v.s. en dator fo?r varje elev, i svenska skolor. Detta a?mne a?r intressant att underso?ka i va?rt va?xande globala digitalsamha?lle da?r kommuner och skolor stra?var efter att erbjuda en ho?g tillga?nglighet och kompetens till eleverna.

By conducting interviews, studies as well as scanning the current scientific landscape, this paper examines the opportunities of increasing current capacity within the public transportation system in Stockholm with simple financial means for the benefit of the travelers. The paper focuses on the central station of the subway system and how adjustments of processes carried out in relation to the turnstiles could increase performance within areas of interest, given the preferences of the travelers. The theoretical framework of the paper includes models from the field of capacity management as well as theories related to the pedestrian behavior. Applying these theories and models to the collected data, the paper derives some main conclusions. First of, people using the public transportations system, and especially the subway, consider speed and dependability as the most important performance objectives for the caretakers of the public transportation system, SL and MTR to master.

Feedback is a tool that can be used to give students the confirmation of their accomplishments , helping them to increase understanding of the results of a performance and to alert students if change is required for future performance. Other studies and reports regarding clinical practice in education has shown that students feel that feedback has good impact on learning and positive effects such as enhanced self-confidence. Onboard training forms a major part of the education at the four-year nautical science education in Kalmar, in four years, one year is spent on board ships. Therefore, the purpose of this study was to find out how students at the four-year nautical science program in Kalmar felt that they receive feedback after completing on board training and how they wish that such feedback would be given. Six students were interviewed, three from grade one and three from grade three.

An efficient market implies that the use of fundamental analysis should not result in excess return, and that any return exceeding the market average can be explained by compensation for risk, accord-ing to The Capital Asset Pricing Model (CAPM). The focus of this study is to test whether the suc-cessful investment strategy developed by Piotroski (2000) generates excess return on American data, after risk adjustment by using Fama & French?s (1993) 3-factor and Carhart?s (1997) 4-factor CAPM. Initially we form stock portfolios based on companies characterized by high book-to-market values, additionally, we divide them into different performance classes by ranking them with Piotroski?s (2000) measure of financial performance, F_SCORE.