According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

This report gives an overview of applications of the Greenroads rating system whichin turn is an environmental review system for roads. The focus of this report isapplications during the construction phase, ie on solutions which adhere to theentrepreneur's area of responsibility as opposed to the designer's. The study was undertaken in cooperation with Skanska (a global contractor andFortune 500 company) which provided a project suitable for an exemplatory study ofGreenroads. Please note that the project in particular was not specifically designedwith Greenroads in mind. Therefore and because of that the site provided anexcellent opportunity to study effects of application contra non-application. The approach of this study was to first review the system, thereafter to performinterviews with key personel at the site in different roles as to receive different viewsof selected points of application. Selected possibilities of application are cathegorizedand presented with comments and suggestions for adoption. Lastly Greenroads is briefly compared to the rating system which today is the mostwidely used by Skanska, LEED.

The main purpose of this C-essay is to answer the question: What have been the consequences and effects of the merit point system on language studies and the parties concerned (teachers, students and principals) during the school year of 2010/11?The merit point system is the result of a political decision and was implicated for the first time in the Swedish upper secondary school during the school year 2010/2011. Being a completely new phenomenon it is of great interest and importance to study its effects.The study in this essay also aims to verify, falsify or nullify two hypotheses very often referred to in the political discussions regarding the merit point system:The merit point system will replace affection and interest as main reasons for language studies in upper secondary school and cause a rectification amongst the students choices of additional courses.The merit point system will have a segregating effect upon society and make it harder for people to rise in society through education in the future.A verification of these hypotheses would imply the appearance of an increased rectification amongst students as well as an orientation towards an in the future more segregated society.The empiric material has been collected and examined with qualitative as well as quantitative methods (questionnaires and interviews) and belongs epistemologically to the phenomenological and hermeneutical traditions..

Serviceverkstaden vid Metso Paper Sundsvall AB, det vill säga Metso Paper Sundsvall Service Workshop, reparerar och servar maskindetaljer för pappersmassaindustrin. Reparationsbehoven är till viss del svåra att förutspå, vilket gör verksamheten svår att planera och prognostisera. Under åren har det byggts upp flera olika system som stöd för verksamheten vilket gör att beredning och planering av produktionen är relativt omständligt att utföra. Under hösten 2003 påbörjades ett förändringsarbete vilket ska leda till att ledtiderna kortas samt att resurser ska kunna frigöras för den enhet som idag arbetar med planering och beredning. För att förenkla det omständliga arbetet med att planera och bereda produktionen efterfrågas ett enkelt, flexibelt och användarvänligt systemstöd.

Outside of many Swedish households today, you will find a typical green wastecontainer. This container has not changed since its introduction, despitecomplaints about foul-smelling and its impractical system. Even if the system usedtoday, still is the most optimal choice, there is a lot of newly developedalternatives out there.Its purpose is to get a broader perspective on how a waste management systemcan be developed into a working, land efficiently and aesthetically pleasing systemof humans and the environment in a small residential area.The authors treat the residential area of Jära, Ekhagen, in Jönköping, which ismanaged by JM AB as a problem area in regards to waste management.The issues raised by the authors are the different waste management systems usedin the corresponding areas of the world, how to apply technical andenvironmental as well as the waste management facilities from financial aspects.In the process, the methods used were literature reviews, case studies and aninterview. The case study was done through a modeling of waste managementsystems in the area Jära and an interview was conducted with the company Envacworking with vacuum systems. Studies have been made by different systems n theareas around the world.The results show that using directives and guidance will reduce the environmentalimpact done without replacing the traditional system.

Minvapnet klassas fortfarande som en viktig faktor vid strid, dock har dess utveckling i den svenska Försvarsmakten hamnat i skymundan. Denna slutsats kan man dra om man ser till vilka uppgifter och vilken utrustning som i dagsläget finns för att minera. De hjälpmedel som finns och är brukbara är ytterst begränsade. Ett system som skulle kunna vända denna trend är en minkastare, något som bland annat tas upp i, för fältarbetesfunktionen, interna utvecklingsplaner.Syftet med denna uppsats är att undersöka huruvida Försvarsmakten skulle kunna nyttja ett minkastarsystem, vad det skulle innebära för Försvarsmaktens förmåga att minera samt lyfta upp vilka kriterier ett sådant system skulle behöva leva upp till för att kunna nyttjas av svensk trupp.Huvuddelen av uppsatsen kretsar kring textanalyser av aktuella reglementen, styrdokument och utredningar. I och med den nära knytningen till Försvarsmakten används de grundläggande förmågorna som analysverktyg och som teorikoppling.Uppsatsens resultat påvisar att införandet av ett sådant system skulle utveckla arméns, och framförallt då ingenjörförbandens förmåga att minera.

Due to the attention of several escapes, rescue attempts and hostage situations from Swedish prisons during the year of 2004 a debate about correctional system and safety arose. It resulted in official reports and proposals to improve the safety of the institutions. The incidents of 2004 will most likely have an effect on the discourse of the correctional system. The purpose with this study is to analyse which discourses that today can be distinguished in the correctional system and thereby will be the foundation of the correctional systemof tomorrow. The method used to answer the purpose of the study is a Foucauldian based discourse analysis.

Recent studies have reemphasized the importance of competition in democracy. An ideaoriginating from Weber: that demoeratic competition leads to more qualified leaders, has been resurrected. Research shows that democracies are more Iikely to elect leaders with a high leve l of education, and with in demoeratic states stronger competition correlates with elected politicians with higher education, more political experience and higher previous income. This study researehes whether the earrelation between greater competition and electedcandirlates with higher "Curriculum vitae-qualities" holds between electoral systems. Does a more competitive electoral system elect candirlates that score higher on such measures? Using education as a proxy forthese qualities the study traces different outcomes on education in a mixed electoral system, camparing the majoritarian (more competitive) part of the electoral system with the prop011ional (less competitive) part.

This report is going to be focusing on the development of a promotion page and login system for the web production company Adoreyou. The promotion page and login will be parts of a new taxi application for iPhone that lets the customer book a taxi and drivers manage the requests from the customers.Taxi application?s that let customer?s book trips are nothing new but they are constantly being explored and developed. The most common practice is to let the customer fill in from what address he or she wants to be picked up and to where he or she wants to be taken. Then the price is set in the application depending on the distance and most likely other factors like weekday and time.

This Master's thesis concerns the classification of compact discs according to the Swedish classification system, SAB. The purpose of this thesis is to critically study and discuss category Y of the SAB-system and its application in Swedish public libraries. The classification system has undergone great changes from the first edition in 1921 until today. In 1921 there were no musical recordings in Swedish libraries, today they are responsible for a large part of the loans. We discuss how the system's category Y has corresponded with the musical development.

The purpose is to describe and analyze Handelsbanken?s proftit share system Oktogonen and to investigate how it affects the motivation among the employees and management.The method qualitative case-study has been used. Both primary and secondary sources act as a foundation for the thesis. The primary sources are based on eight qualitative interviews. The empirical material is completed with appropriate theories.

Company X develops a laboratory information system (LIS) called System Y. The informationsystem has a two-tier database architecture consisting of a production database and a historicaldatabase. A database constitutes the backbone of a IS, which makes the design of the databasevery important. A poorly designed database can cause major problems within an organization.The two databases in System Y are poorly modeled, particularly the historical database. Thecause of the poor modeling was unclear concepts.

To be able to compete on the market environmental Management System has become an important part of operations work. However, many companies still haven?t implemented an environmental management systems due to lack of time and the high costs. One of the companies with this problem is Falu Bildemontering. Their goal is to accredited according to the ISO 14 001 certificate.

Bakgrund och problem: Informationssystemens intåg har revolutionerat sättet som företag arbetarpå och under senare år har verksamhetsövergripande IT-­?system, så kallade ERP-­?system blivit alltvanligare. Dock pågår det en diskussion bland forskare inom ekonomistyrning om ERP-­?systemen överhuvud taget har någon inverkan på hur företag arbetar med sin ekonomistyrning. Vi vill därförundersöka hur ett företags anställda tror att deras ekonomistyrningsmodeller kan komma attförändras vid en kommande implementering av ett ERP-­?system.Titel: ERP-­?system, hjälpande eller stjälpande för ekonomistyrning? -­? En fallstudie inom DotterbolagetABSyfte: Vi söker undersöka de anställdas uppfattning av hur implementeringen av ett nytt ERP-­?systempå Dotterbolaget AB kommer att påverka dess ekonomistyrning.

The aim of this report is to analyse the logistics of a medium sized restaurant and give an overall solution for improvements on the restaurant's logistics. The restaurant of interest belongs to Laponia Hotel and is located in Arvidsjaur, Sweden. Investments for over 100.000 Euros are planned for the hotel, which includes a reconstruction of the restaurant. The details on how the restaurant will be reconstructed are not yet known. I therefore chose to analyse the problemin general terms and find a solution that is focused on the logistic system itself rather than its layout.