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.

Two of Swedens´s major banks, SEB and Handelsbanken, which appears in the same industry and have similar strategy. Both banks can achieve a similar result despite the fact that their reward system looks quite different. An issue that arises from this observation is the relative reward system to the rest of the economy control system.Our purpose of this paper is therefore to examine the reward system in the organization's financial management systems. We wonder if the reward system may be a function of economic control system, or part of the system, or perhaps made independent of the system and then gradually adapted?In our study, we choose to assume a reward system has three functions to manage, motivate and compose the employee group.

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.

ABSTRACTIntroduction: Postoperative wound infection is the third most common nosocomial infection in Sweden. The ever-growing problem of antibiotic resistance provides surgical departments a big challenge when it comes to preventing the spread of infection. Operating theatre nurses have a vital role in the prevention of infection. In addition, correct ventilation in the operating theatre is of great importance. The caregiver is responsible for quality assurance of ventilation in the operating theatre, but the work can be delegated to other staff within the department.

The purpose of this bachelor´s report is to expand the knowledge about heat supply of a small house in Malmö. The heat supply will be provided from solar panels in combination to two accumulator tanks which will storage the up heated water and a pellet boiler.The technique used here is warmth storage in water over seasons, which will provide the total need of heating for the house. Accumulator tanks in combination to solar panels gets more and more common in Sweden but this far it´s unusual to use it for storage over seasons. This report will highlight many of the difficulties associated whit heat storage and give information about a system's possible design and function.The design of this system is decided early on. An accumulator tank is placed 2 meters down in the earth on the backside of the house.

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?.

Issues related to knowledge assessment and its consequences for both the individual and the entire school system are topical in today's school debate. The mere fact that didactic issues that focus on assessment are discussed actively not only in scholastic environments but even in media and other communities is further proof that knowledge assessment is an important and complex phenomenon in our lives.The subject that I have chosen to look into is about how the work with assessment issues is handled in Swedish as well as Russian elementary school's early years. The goal with this study is to see how my studies have been conducted with a qualitative approach by which I collected qualitative information in the form of documents, papers and interviews. To make the approach even more appropriate for my area of research, I have chosen to merge two qualitative research methods. The first is a qualitative content analysis which analyses the governing documents.

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..

This essay is a comparative study on Migration period ring forts, centered on Sandbyborg, a ringfort situated on the southeastern shore of the Baltic island of Öland.Furthermore this essay focuses on the contemporary Iron Age society, and thestrategical implications of the ringforts in their function as fortifications. Certaininternational comparisons are made, in particular regarding the fortifications in theRoman empire..

In 2005 Gunhild Eriksdotter published Behind The Facades in which she analyses the ways of approaching historical buildings in archaeology. Eriksdotter emphasizes that the archaeology of buildings is in dire need of renewal videlicet the traditional outlook on buildings as two-dimensional objects need to change. She develops a method of analysing the spatial dimensions in a three-dimensional world. By fusing theories and methods in excavating archaeology and architecture, she is able to give us a new way of approaching buildings. Her method includes the analysing of a buildings material, spatiality and use.

The purpose of this essay is to investigate and discuss the current state of game research and its potential usage in didactic situations. The essay is divided in two parts. Part one consists of an attempt to comment preceding contemporary game research and address possible myths that have been established. Part two aims to discuss games narrative capacity and function in education using the theories and terms laid down by Wolfgang Iser and Gérard Genette.Contemporary game research tends to focus on classic retro games, trying to form theories for a general understanding of the media. This is a useful method as long as the purpose of the study is to define how game mechanics and layout are formed.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This thesis for the Master of Science degree was performed at Oppunda Electronics AB. The assignment was to further develop an existing prototype of a dispensing equipment. The dispensing equipment doses a kind of glue, bonding which dentist use to mend teeth. The dispensing equipment is adjusted to dose 12 micro litres of bonding. With the dispensing equipment SafeBond Electronic the user can reduce the bonding consumption with approximately 50 percent.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..