Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.

Speedledger is a company that is working to automate electronic accounting for businesses, organizations and associations.In the current situation bank data is sent from the users internet bank to Speedledger via a virtual printer driver. The driver transforms the web page into a PDF and sends it to a server for interpretation.The problem is that PDF is not created for this sort of data transfer and makes the interpretation of data is very problematic.The goal of the thesis is to study whether there is a possibility to develop a browser add-on that can retrieve information on the customer's banking page and send it on to Speedledgers server for interpretation. My task was to implement a add-on for one of the three major browsers Mozilla Firefox, Google Chrome or Microsoft Internet Explorer, and then study the possibility of implementing it to the other two by reading the documentation.What I concluded was that it is possible to implement for all the three browsers. However, the techniques will differ slightly when developing these add-ons.  .

The undergraduate thesis "Theories on Social Life in Public Places - Applied to Selma Lagerlöf's Torg" consists of two parts: the first part presents theories concerning social life in public places; the second part presents a program for developing Selma Lagerlöf's Torg (a center in a suburb to Gothenburg) into a well-functioning social environment, i.e. a place where the social life has positive consequences on its participants and on society..

Prisons are for many an unknown world, and few know about the prison culture which includes unwritten rules, power structures, interactions and relationships between inmates and correctional employees.While many think that Swedish prisons are too comfortable,inmates are facing extreme stress due to surveillance and detention, by depriving inmates their possibility to shape their own lives. When the inmates is deprived of control over their own life?s the penal system have great power to shape and to influence the inmates.The purpose of this paper is to investigate prisoners' experiences of treatment and exercise of power in prisons. Starting point is to examine what are the kinds of relationships between prison officers and inmates from a power perspective, if there is any difference between the closed and open prisons and how the inmates affected by the structures that exist.Based on my overall purpose, and with my informant´s stories which revealed a number of similar points, four main headings were developed; Mass media and society´s view, and unknown world, interaction between inmates and prison officers and consequences.Prison officers with the role as a contact persons as well and other staff which work close to the inmates play a significant role by supporting through motivational interviewing and can help the inmates to gain insight about their life situation and actions. My informant?s underlined that a good contact person can either help or discourage.Inmates who contributed with their experiences express that there is a big difference between open-and closed prisons.

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

According to the widespread concept of deception, deception is to intentionally cause someone to acquire or continue to have a false belief.  This paper refutes this notion and argues for a definition of deception based on a view that deception is the misuse of communication with the purpose to achieve a further end; an end that, is believed, can?t be reached without the misuse of communication. It is shown that this new definition can handle cases that earlier definitions could not handle without leading to absurd pragmatic consequences. In addition, the proposed definition makes it possible to properly distinguish between deception and attempted deception..

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

Where is technology heading? And how will our behaviors towards these new innovations look? This project questions the direction of ?beyond smart? products, through scenarios within our everyday life. The work is both critical and speculative. Speculative in the sense that it is speculating in how a future scenario with ?beyond smart? products would look like.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

This paper is about how the contemporary discourses on the slut in various ways discuss sluttyness, and what consequences these discussions may be for those who see themselves as sluts. The study is based on five electronic interviews, conducted via instant messaging, with five people who consider themselves to be dealing with sluthood and that, according to their own definitions, identify themselves as sluts. My conclusion is that sluttyness, when given the opportunity to be discussed and problematized, visualizes power and normative systems between sluts. This means that sluttyness is more complex than only influenced by patriarchal oppression and hierarchy of femininity, as I show through an intersectional conscious analysis.  .

This study analyses social age as a phenomenon and if unaccompanied refugee children has a social age that, according to the Swedish culture, do not correspond with their biological age and if so is, the reason for that. Furthermore, our study has discussed the potential consequences of the effects for the unaccompanied refugee children and the social age when interacting with Swedish society. According to our study, the social age is effected by other factors besides cultural norms, values and role expectations that a society has on a specific biological age. The results in this study shows that social age is a vital component to someone?s identity.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Escherichia (E) coli is one of the most common udder pathogens associated with acute clinical mastitis in Swedish dairy cows. The aim of this study is to review some of the existing literature on E coli mastitis from a Swedish perspective. The bacteria, its most important characteristics, and diagnostics under field conditions is covered, as well as what happens during infection, how E coli affects the cow and which consequences this have. Clinical symptoms associated with E coli mastitis are described and information on when these cases of mastitis usually occurs is given. Risk factors in the cow?s enviroment are described as well as the importance of the cow?s immune defence.

This essay is an introduction to the intentions and purposes of the british play writer Sarah Kane (1971-1999). Her own voice is presented both via quotations linked to her work and by an explanation of her connections to the surrealist poet and actor Antonin Artaud. The main focus is on Kane?s second play, Phaedra?s Love, first performed in 1996. The play is analyzed in co-relation to La volonté de savoir, the first volume in Michel Foucault?s trilogy Histoire de la sexualité.