Bakgrund och problem: Alla börsnoterade företag är, sedan år 2005, tvungna att följa IFRS/IASB riktlinjer för att sammanställa en årsredovisning. IFRS är ett regelverk som tillämpas i alla länder inom Europeiska Unionen. I dessa förpliktelser och riktlinjer finns det kryphål som ger företagen möjlighet till subjektiva bedömningar. De subjektiva bedömningarna ger företagen möjligheten att manipulera redovisningen, detta kallas för Earnings management. I samband med övergången till IFRS medförde det förändringar i hur företagen redovisade.

Background: The basis for a price valuation of a company is dependent on both its assets net worth and earnings calculations. While the assets are an important part of the valuation of a company, it is important that the valuation is reliable and resource usage can be measured and allocated to each time period. Purpose: The purpose of this essay is to illustrate the difficulties when valuating and allocating own produced fixed assets. Accomplishment: We have chosen a case study where the aims are to understand and explain the difficulties with valuating and allocating own produced fixed assets. The research is based on nine personal interviews.

Syfte: Syftet med denna studie är att se hur yrkesrollen och yrkesidentiteten hos redovisningskonsulter förändras på grund av de externa förändringar som ständigt sker i branschen.Teoretisk ansats: Litteraturgenomgången är uppbyggd kring två delar. Den första är yrkesrollen och den andra är yrkesidentiteten.Metodologi: Studien använder sig utav en kvalitativ metod för att skapa en förståelse kring hur redovisningskonsulterna själva ser på hur förändringarna har påverkat deras yrkesroll och yrkesidentitet.Slutsatser: Slutsatsen som denna studie har kommit fram till är att fyra externa förändringar: auktorisationen av redovisningskonsulter, införandet av Reko, avskaffandet av revisionsplikten och införandet av K2 och K3 regelverken påverkar redovisningskonsulternas yrkesroll och yrkesidentitet. De har fått en utbredd yrkesroll och den sociala biten har blivit viktigare och även de personliga egenskaperna har förändrats..

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

The thesis presented in this report has been made on behalf of Scania and their basic frame design department with the subject to solve an implementation of a weight sensing system in the chassis. The system is supposed to be implemented in the seat springs, and the reason for this is that all the force will have to go through the weight sensing transducers. With all the force going through the transducers the weight sensing system will not be sensitive for the differences in tolerances from manufacturing. The transducers could be pre-calibrated to avoid a calibration of the whole vehicle after it?s completed from the manufacturing line.Weight sensing systems is today a reality in trucks with air springs.

This master thesis deals with steel girders subjected to patch loading caused by concentrated moments. There exist no good methods to calculate by hand the ultimate resistance for this load case. In ?tunnplåtshandboken?, (Handbook for sheet metal, which is published by SSAB), one calculation method is presented. It?s however fairly difficult to use, because of many calculation steps and many graphs.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

In this bachelor thesis the aim is to explore how university libraries and researchers function together. I will do this through interviews with phd students and examine how they reason on the use of libraries and other resources available in campus and witch other methods they use to gather information. The graduate students differ in where they are with their research process, but all of them work in the field of social sciences. To help me in my analysis I have adopted Wilsons model of information behaviour and modify this to better suit my purpose. My findings show that they mainly use the library to access materials and avoid use of the librarians, due to perception of low usefulness.

This master thesis starts in a wondering about the visions and ideas we have about thecity and about the urban. In Swedish about the term stadsmässighet, which can be translatedin to city-like, urban or urbanely, something that describes or contains features ofthe city. How do we use the city as a role model? Is urbane building the same as buildinga city? Is it about architecture and aesthetics or is building urbanely the way to makepopular cities? The central aim of this essay is to study visions and reality around urbanebuilding in order to understand the concept?s meaning and how it changes. My ambitionis that the essay will function as a discussion basis for students and planners.The work starts with literature studies where theoretical definitions and concepts aboutcities and about the urbane is investigated.

Studiens syfte är att skapa en ökad förståelse om hur svenska förskolebarn i åldrarna fyra och fem år interagerar med och uppfattar de olika artefakterna på sin utegård. Med artefakter menas de fysiska redskap som finns på förskolans utegård. Vi har valt att inrikta oss på om barnen leker enskilt eller tillsammans med andra, om de leker utifrån given funktion eller skapad funktion samt hur de ser på artefakter med hänsyn till estetiska omdömen. Vi har använt oss av metoden the Mosaic approach som lyfter fram barns perspektiv. I vår studie har barn fotograferat utegården.

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

Visualization plays a key role in the concept of Lean. Lean was developed in Japan as a business philosophy in order to lead to an activity, where only steps that contribute to customer value of the final product are being performed. By defining the customer value and establish visualized standards, it is possible to see when situations differ from the standard. Then it?s possible to lead the process back on track.

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

The aim of this Master's thesis is to explore the function of public libraries as arenas for young people's artistic creations. It examines how the public library makes activities based on independent creativity visible, and what activities of this sort imply to the public library. The thesis also relates this to the public library's task in society. The main object of examination is Demoteket, an on-going project in the south-eastern parts of Sweden. In this project Länsbibliotek Sydost co-operates with Reaktor Sydost, a centre of resource in the fields of young communication and filmmaking.