Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

Denna studie berör områdena participatory design, speldesign samt idégenerering och syftar till att undersöka hur spelföretag interagerar med sina slutanvändare vid speldesign samt om participatory design kan användas i speldesign för att främja känslor av delaktighet och ägandeskap. Studien har genomförts med intervjuer och undersökningar i form av en analys av fyra svenska spelföretags hemsidor och sociala medier för att se på deras interaktion med sina slutanvändare vid speldesign, samt en participatory designworkshop. Resultaten från litteraturstudien och workshopen visar på att participatory design kan användas för att främja känslor av delaktighet och ägandeskap hos deltagarna. Vidare visar undersökningen av de svenska spelföretagen att interaktionen med sina slutanvändare över lag är låg. De slutsatser som studien visar på är att genom att erbjuda sina användare möjligheten att bli delaktiga och att interagera med spelföretaget så får man en aktiv och stimulerande miljö vilken gynnar både spelföretaget och deras slutanvändare. Vad gäller participatory design så visar studien att det är ett förhållningssätt som går att använda inom speldesign. Vidare så visar det också sig att, om behovet för att välja ut mellan flera olika metoder och tekniker inom participatory design uppstår, så är ett ramverk ett mycket användbart och hjälpsamt verktyg..

Mechanical harvesting may result in timber damages leading to reduced saw log quality. The initiator of this study was VIDA ? a privately owned concern operating in the value-adding process industry of forest raw materials. The aim of this study was to examine the type and amount of damages on Alvestakubb caused by the harvester head during the cutting process. The aim was also to compare the damages caused by different types of feed rollers and to evaluate the effects of temperature on damage occurrence.

This thesis examines if commercial-of-the-shelf (COTS) systems meet the needs in different types of organizations. This was investigated through a case study of a COTS system. The system is built for contact centers and used in different types of organizations. Contextual inquiries with users from six different organizations were held together with interviews with stakeholders of the system. This gave an understanding for how the system is used and the needs to be met in the different organizations were recognized.

In the current situation in the housing market and in particular the inner city much attention is directed towards achieved prices per square meter in sales. The indicator is as a principle an appropriate measure of the housing market?s health and development, and can to some extent be used to make approximations of the general economic health status of municipalities and counties. It occurs occasionally that questions about whether prices are based on fundamentals at all times.The thesis questions that very issue, not from a macro accompanying financial perspective but rather from a microeconomic perspective, where each tenant ownership in the study is a micro-object. Are the observed prices per square meter rational relative to housing cooperative?s assets or is there a lack in the observed prices anchoring the respective association's finances.

This project is made to see at which time at the year it?s best to sell an apartment inside the tolls in Stockholm city. The two types of apartments that are compared are one room and four rooms.The comparison is made at the request of Valuegard since they were interested in the result and it?s considered as a interesting comparison.This comparison can be extended to other amounts of rooms in an apartment. But in this project, only two types will be represented.The result can be used both for those who wants to sell and buy an apartment.

AbstractSince the 2006 election the country of Sweden is governed by four Liberal and Conservative parties. Parties that by cooperating maintain power in office and forms a so called coalition. A coalition that not only can be seen at the national but also at the local level. According to pervious research coalitions that holds control of the seats in the government at the national level tends to increase the total expenditures compared to other types of government formations. Can a similar connection be seen at the local level? This the fundamental issue of this essay.

The purpose of this thesis is to examine the performance of different types of queries in the AltaVista query-based search engine. Thirty information needs have been collected from an ask-a-question service on the World Wide Web, which means that they are based on real users information needs. This is done to avoid partiality in the study. The author has invented different types of queries for each and every one of the information needs in accordance with the search syntax available for AltaVista. The types used are Boolean expressions, queries including proximity operators, phrases and queries directed towards a specific field.

In the world after the Cold War, internal and ethnic conflicts have been predominant. Ethnic conflicts have their own theories on why they erupt and what can be done to solve them. This essay seeks to analyze how the Ethnic Security Dilemma can explain the causes, and possible solutions, of today´s armed ethnic conflicts.By making an ideal types typology over different types of ethnic conflicts, and then analyzing the Ethnic Security Dilemma´s impact on each conflict type.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

This thesis aims to study whether the Swedish corporate law is in need of additional rules regarding the composition of the board of directors from a gender equality point of view. Sweden is internationally a state that is far ahead when it comes to creating equal opportunities for all its citizens. The Swedish labour market consist of men and women to an equal degree, although this is a phenomena that is not reflected on the leading positions in the larger limited corporations listed on the stock exchange. This is a trend that definitely needs to be attended to, since women can provide crucial knowledge that is important not only to the individual corporation but also to the society as a whole. This is strengthened by the fact that demographic differences in boards stimulates creative solutions and well reasoned suggestions.The opponents to legal measures regarding affirmative action base their arguments on the fact that the shareholders right of ownership is limited as a result of such measures and also that rules regarding self-regulation through corporate governance is preferable.

Purpose: The purpose of this study is to present an overview of the Swedish listed companies and their compliance with the Code and its normative rules for independent decision-making. Methodology: The authors have read and delved into the Swedish Code of Corporate Governance. The authors have chosen to study the enforcement of the code based on independent bracing guidelines. The study was conducted through a combined quantitative and qualitative approach. The study is based on primary data collected in the form of companies' corporate governance reports, which have been supplemented by structured interviews.Frame of reference: Swedish ownership structure and concentrated ownership, self regulation and normative guidelines, institutional theory and earlier research on this topic.Empirical foundations: A comparison of the selected companies has been based on the independence rules of the Swedish Code of Corporate Governance. A specific company has been presented with the company's application of the code, interviews have also been done with this company to increase the understanding of the empirical basis further.Conclusions: There are several flaws with the code and how it is applied today.

The society is developing fast and the development is constantly on-going, new technology results in new opportunities and new problems for both companies and consumers. The use of Internet has heavily increased around the world; this means that the companies can use Internet as a channel of communication to reach the consumers. The most recent type of marketing is web marketing. The fact that web marketing is constantly changing raise the question of how effective different types of web marketing are.The purpose of this study is to investigate four selected types of web marketing. This is achieved by comparing the response from the consumers and the cost for the different types of web marketing.

Digital preservation is a relatively new subject to Swedish archives. Alhough computers have been used for a long time, preservation has been made on paper and stored on shelves. These days a lot of cities in Sweden have investigated how to best secure the digital information for the future through electronic archiving, e-archives. One option is to hand in the information as soon as possible, but to let the producer keep the information ownership yet some time. The idea is to let the producers of the information answer questions and hand out material, since they are more competent on their field.

Land consolidation is a major problem in many countries in Europe. In Sweden, mainly the state of Dalarna, there is a strong consolidation of forestland, probably the strongest in all of Europe. The consolidation is a big obstacle for forest management and ownership questions due to the often long and narrow strips of land. One of the main reasons for land consolidation in Dalarna results from the heritage procedure, were land is divided between all of the inheritors. To improve the consolidation large surveys in the consolidated villages in Dalarna are carried out. Many laws have to be followed due to the survey.