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.

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.

Sustainability and the traffics impact on the environment have become increasingly central within spatial planning. For many years, planning has been focusing on building new roads - this has resulted in increased use of automobiles, which many believe is unsustainable in the longer term. Therefore, authorities at national, regional and local level want to increase the use of alternative transport modes ? such as walking, cycling and traveling by bus.The thesis intends to study if the Municipality of Umeå?s policies for sustainable development have led to an increased use of public transportation. The use of public transport in Umeå is also compared with developments at national level, in order to see if there are differences in the level and trend.

Uppsatsen handlar om hur ett undervisningsmoment i hållbar utveckling kan utformas samt dess för och nackdelar. Vi har utgått från frågeställningarna: Vad bör undervisning i hållbar utveckling innehålla samt hur skulle den kunna bedrivas? Vad anser lärare och elever om det föreslagna undervisningsmomentet? För att besvara frågeställningarna har utvecklat ett undervisningsmoment i hållbar utveckling, för grundskolans senare del, utifrån vår tolkning av teoretiker och tidigare forskning. Detta undervisningsmaterial har elever och lärare på två skolor tagit del av. I intervjuer har vi fått ta del av deras åsikter om undervisningsmomentet.

The housing sector of today represents for almost 40% of the energy consumption, an energy consumption of which the major part consists of non-renewable energy sources. This is not sustainable and utilization of new energy-efficient technologies in buildings can be a step in the right direction, towards a sustainable energy society.This report has been made on behalf of and in cooperation with Älvstranden Utveckling AB in Gothenburg to examine how future energy-efficient technologies can affect the energy demand in energy-efficient multi-dwelling buildings.The report is based on Älvstrandens passive house, Hamnhuset, a house whose energy consumption is far below the BBR's requirements. The report looks at the opportunities for improvement within windows, insulation, solar energy technologies, as well as white goods. Computer simulations are then made to apply the selected technologies into a reference building. Technologies are selected from an energy efficient perspective and no account has been taken of other aspects such as the economy.

This thesis is studying Stråk* in an urban contexts. Thiswill be achieved through a study of Rosengårdsstråket inMalmö based on the question "What is a Stråk?".Malmö has experienced a major change in the last 15years. From being an industrial city with economic problems,Malmö is now part of the dynamic Öresund Region,and a knowledge city with great optimism. New parts ofthe city is about to grow up that reinforces the image ofMalmö's new identity.The next step in Malmö's development is to make thecity even denser and interconnect the inner city and thesuburbs to create a more sustainable city.

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.

Today, the requirements on doors and door sections in buildings are often many andtightly restricted. Especially in public buildings, the requirements for safety andfunctionality must cover the needs of larger groups of people. These strictrequirements have often led to doors and door sections in public buildings being verycomplex and difficult to correctly install without any complications.This diploma work has been carried out in cooperation with Werket Architects,which estimates a high percentage of flaws regarding aforementioned components, inprojects of the type described. The company therefore wanted to investigate howthey could develop their remit in door production, which is the projection and designof blueprints. By taking part of installers opinions on how they want the blueprints ofdoors and door - sections to be designed for the best installation possibilities,develop¬ment areas, and to some extent improvements regarding the company's useof accounting techniques, could be provided to the company.The study shows, among other things, that there is a possibility of development in thefunctional descriptions that entail the doors' fitting components.

BAKGRUND Sjukfrånvaro är och kommer alltid att vara ett problem för företagen då den ärsvårt att undvika. Dock läggs relativt lite tid på att identifiera kostnaderna bakom sjukfrånvaro och då framförallt den kortsiktiga. Kortsiktig sjukfrånvaro orsakar mer kostnader för företaget än vad de flesta kanske tror då företaget måste kompensera den sjuka anställda om han eller hon är frånvarande.PROBLEMFORMULERING Hur kan man mäta ett företags kostnader för kortsiktig sjukfrånvaro?SYFTE Syftet med denna uppsats är att med empiriskt material och valda teorier beskriva hur man kan mäta kostnader för sjukfrånvaro i ett företag. Uppsatsen syftar att generera en kostnadsmätning gällande korttidssjukfrånvaron hos det studerade företaget.METOD Studien har genomförts med en kvalitativ forskningsmetod.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

De senaste decenniernas ökade globalisering och konkurrensutsättning har inneburit högre krav på styrmetoder hos såväl privata som offentliga organisationer. Innes & Mitchell (1990) har utvecklat en modell för förändringar i styrmetod (på engelska management accounting change) som Cobb, et al. (1995) och Kasurinen (2002) sedan vidareutvecklat. Denna modell beskriver vad som på företagsnivå driver förändring i styrmetod och vilka barriärer som organisationen måste övervinna för att lyckas med förändringen. Offentliga organisationer styrs ofta av andra mål än privata organisationer vars mål många gånger är att tjäna pengar.

This thesis is studying Stråk* in an urban contexts. Thiswill be achieved through a study of Rosengårdsstråket inMalmö based on the question "What is a Stråk?".Malmö has experienced a major change in the last 15years. From being an industrial city with economic problems,Malmö is now part of the dynamic Öresund Region,and a knowledge city with great optimism. New parts ofthe city is about to grow up that reinforces the image ofMalmö's new identity.The next step in Malmö's development is to make thecity even denser and interconnect the inner city and thesuburbs to create a more sustainable city.

This thesis is studying Stråk* in an urban contexts. Thiswill be achieved through a study of Rosengårdsstråket inMalmö based on the question "What is a Stråk?".Malmö has experienced a major change in the last 15years. From being an industrial city with economic problems,Malmö is now part of the dynamic Öresund Region,and a knowledge city with great optimism. New parts ofthe city is about to grow up that reinforces the image ofMalmö's new identity.The next step in Malmö's development is to make thecity even denser and interconnect the inner city and thesuburbs to create a more sustainable city.

Plant nutrients are important for all life on earth and are also important as fertiliser infood production all over the world. Because of this, plant nutrients are of great valuebut they also bring problems. As an example, the loss of nitrogen and phosphorusfrom agriculture and urban society's sewage systems contributes to some of today?smajor problems in water environment. Another problem associated with plantnutrients is that finite recourses are used in the production of mineral fertilizers.