Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

CEEQUAL är ett brittiskt hållbarhetsklassningssystem utvecklat för anläggningsbranschen. CEEQUAL bedömer och ger utmärkelser till infrastruktur- och anläggningsprojekt som hanterat miljö- och hållbarhetsfrågor över lagstadgade krav.Denna rapport undersöker och jämför arbetsgången enligt CEEQUALs manual och arbetsgången enligt Trafikverkets planeringsprocess. Vidare redovisas resultaten från en workshop samt intervjuer med anställda på NCC, Ramböll, Skanska, Trafikverket och WSP.Huvudsyftet med studien är att utvärdera CEEQUALs lämplighet som verktyg för Trafikverkets miljö- och hållbarhetsarbete.Resultatet från intervjuer, workshop och litteraturstudier har analyserats och rationaliserats ur Trafikverkets perspektiv.Slutsatser som dras i rapporten är bland annat:CEEQUAL behöver hårdare krav samt en anpassning till den svenska marknaden för att bli ett effektivt verktyg att använda i Sverige.Trafikverket rekommenderas avvakta vidare CEEQUALmärkning till dess ovannämnda anpassning genomförts.Trafikverket rekommenderas vidare att försöka satsa på Whole Team Award vid ombyggnationen av Trafikplats Roslags-Näsby. Detta för att sedan göra en utförlig jämförelse med Trafikplats Viggbyholm, en trafikplats längs samma vägsträcka som även den genomgår en ombyggnation, dock utan CEEQUALmärkning.Den i skrivande stund rimligaste förhållningen till CEEQUAL för Trafikverket är att arbeta med de delar CEEQUAL tar upp som Sverige får som sämst betyg i och försöka integrera dessa i Trafikverkets egna miljö- och hållbarhetsarbete..

If one looks at physical planning in Sweden today one can see that while talking about densification of existing development, reduced emissions and careful use of important land, urban sprawl is a fact with development of sheer residential districts in the urban edges and shopping malls in each and every municipality. As sustainable development is an essential goal for physical planning to strive towards, it is worth questioning if the direction of today?s planning will lead to the goal. A sustainable development can be seen as an obvious to goal aim at. In reality the aim means a hard and complex work.

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Evaluation of sustainable work within real-estate companies is a relativelynew way of working and the number of companies starting towork with this routine increases every day. Chalmersfastigheter is areal-estate company providing faculties for universities. The company ismainly focusing on decision-making and outsourcing.The aim of this essay is to evaluate decision-making processes andensuring that the right decision is made, with other words, evaluatingthe decision and not the result from the decision. By identifying whatsustainability means for Chalmersfastigheter and in which processesdecisions are made, an evaluation is easily made to see if every decisionis based on the three aspects of sustainability; ecology, economy andsocial. The result from this evaluation will highlight how Chalmersfastigheter prioritize in decisions concerning sustainabledevelopment.This study is based on the ISO 14001 standard and the definition ofsustainable development presented in the Brundtland report.Akademiska Hus is used as an example to present how another companyin the same business has operationalized sustainability.

I samband med min utbildning till fysisk planerare stötte jag på begreppet trygghet flera gånger. Dock nämndes detta sällan i samband med belysning, utan endast andra aspekter togs upp. Därför tycker jag att det behövs närmare undersökning av hur vi egentligen upplever att en trygg miljö ska vara. Det behövs närmare undersökning av hur denna upplevda trygga miljö påverkas av en annan sorts belysning. Detta leder således till att denna uppsats behandlar ämnet trygghet i relation till belysning, med en inriktning på rörelsestyrd belysning.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The public spaces of the city from a social sustainability perspective, Jubileumsparken, a public space for the young, aims to see how public spaces can be open and accessible to all young people in the community. New public spaces can be created and formed by urban planning. A public space that is undergoing considerable development is Jubileumsparken, which is situated in Gothenburg. This area constitutes the case study for this thesis. Due to the commercialization in the neo-liberal society of today, there is a risk that economically weak people, such as the young, the unemployed or students, can?t take part of all public spaces.

To establish sustainability reports is an increasing trend for more and more companies. This has led to a spread of the international framework Global reporting initiative, GRI, guidelines to make a sustainability reports. This trend has got a lot of critics from various stakeholders who believe that companies in these reports communicate the information in a way of window dressing. Both negative and positive information has to be represented according to GRI: s principle of balance.  Window dressing is created by adding a greater emphasis on the positive information. The researchers review the context of the negative information to study the extent to which it is reported and whether there are patterns and variations in the reported information.

Our aim is to create a greater understanding for how Växjö Municipality is working with their vision, strategy and brand, and also how it is perceived by the business sector. This understanding will help us to highlight success factors and pitfalls that exist in the creation, implementation, and maintenance of a municipality?s identity, image and profile to convince the business sector to follow.Methodology: We have been using an abductive and qualitative research-method in which semi-structured interviews have been the basis of our empirical material. We had interviews with three employees, a communication manager and the mayor at Växjö Municipality as well as four organizations and two companies with sustainable focus. We did this to get different perspectives and thereby get a greater understanding.Analysis & conclusion: We have been able to identify both success factors and pitfalls in Växjö Municipality's strategic sustainability work.

In the early 80s, several new synthetic materials have come to be used in the treatment of canvaspaintings, among them Plextol D 360, Plexisol P 550 and Beva 371. Today, many conservatorsfind the information about the long term sustainability of these binding mediums to beincomplete. Evaluation of synthetic materials is mostly done through clinical research, sometimesartificial aging is simulated. The correlation between artificial and natural aging is however notestablished, useful information can therefore be gained through evaluations of actualconservation treatments. The intention of this study is to find out more about how thementioned products perform over time in normal museum conditions.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.