This thesis aims to assess potential environmental impacts of media and communication and to contribute to the development of methods for sustainability assessment. Although the main focus is on printed and electronic media products and environmental impacts, a broader sector analysis is also included and social aspects are discussed. The thesis provides a review of different environmental assessment tools in order to better understand their relationships and the appropriateness of different tools in different situations. Life cycle assessment (LCA) is used to assess printed and electronic versions of newspapers, books and invoices. Results of the screening LCAs of newspapers and books indicate that when comparing printed and electronic versions there are benefits and drawbacks for both. For news and books read on e-reading devices with energy efficient e-ink screens, the main environmental impacts in the studies stemmed from the production of the device and partly from disposal, with the latter having the potential to reduce some environmental impacts through recycling of materials. However, there are data gaps regarding the production of the e-reading devices, most notably for the e-ink screen and the waste management of obsolete e-reading devices. Existing data on internet energy use are uncertain. The potential impacts from a hypothetical total change from paper invoices to electronic invoices in Sweden were assessed through a screening consequential LCA regarding greenhouse gas emissions and cumulative energy demand. The results indicate that emissions and energy demand could decrease as a result of a change. The screening LCAs performed indicate that users’ practices could substantially influence the environmental impacts. Key factors which can influence results and comparisons of printed and electronic media products are total use of electronic devices, total use of printed media, amount and type of paper, energy use of electronic devices, potential printing of electronic media, electricity mix, and the system boundaries set for the assessments. To get a wider perspective, a sector study of the ICT sector and media sector concerning global greenhouse gas emissions and operational electricity use was performed. It was estimated that the contribution to global greenhouse gas emissions in 2007 was roughly 1-2 % for each sector. To assess media and communication products from a sustainability perspective, social aspects should also be covered. The author participated in an international project group on social aspects and LCA, one outcome from which was guidelines for social LCA (S-LCA). In addition to providing guidance for S-LCA, another important role of the guidelines is to facilitate discussions, criticism and proposals for improvement and development of the methodology being developed. The LCA and sector studies in this thesis are limited to direct and to some extent indirect environmental impacts. Further studies of the environmental impacts of more long-term changes in practices and potential structural changes, as well as potential social impacts, could provide important additional insights. This could increase the possibility of facilitating sustainable practices related to ICT and media. / QC 20100610

Bakgrund och problemdiskussion: ROT-avdraget står för Reparation och underhåll, Ombyggnad och Tillbyggnad och är en skattereduktion för privatpersoner på upp till 50 % av arbetskostnaden. Systemet har funnits i flera omgångar och det har skett en del förändringar. Den 1 juli 2009 infördes fakturamodellen vilken innebär att privatpersoner får skattelättnaden direkt vid köpet av tjänsten, det vill säga, kunden betalar endast hälften av arbetskostnaden till säljaren. Därefter får säljaren själv begära resterande belopp från Skatteverket. Fakturamodellen och dess system har varit ett hett diskussionsämne under den senaste tiden om huruvida den påverkar samhällsaktörer positivt eller negativt. Det har från småföretagens sida lyfts fram flera risker och problem med de nya reglerna. Syfte: Syftet med uppsatsen är att undersöka hur fakturamodellen och dess system uppfattas av småföretag. Syftet är också att ta reda på hur småföretag uppfattar att fakturamodellen förhåller sig till regeringens målsättning om att minska den administrativa bördan för mindre företag samt hur modellen går i linje med ROT-avdragets syfte att minska svartarbetet och öka efterfrågan inom byggsektorn. Metod: Denna uppsats bygger på en kvalitativ metod där intervjuer varit det centrala. Av totalt sju genomförda intervjuer har fem gjorts med småföretag inom byggbranschen. En intervju har genomförts med en redovisningskonsult samt en intervju med en rättslig expert på Skatteverket. Resultat: Studiens resultat tyder på att småföretagens administrativa börda har ökat avsevärt sedan fakturamodellens införande. Dessutom påverkas olika näringsgrenar olika mycket av modellen. Regerings syfte med ROT-avdraget gynnas av fakturamodellen då svartarbetet minskat och efterfrågan av tjänster har ökat. Införandet av fakturamodellen kunde dock ha gjorts bättre och studien tyder på att informationen har varit bristfällig. / Background and problem discussion: For the purpose of this study, “ROT-avdrag” is translated into Renovation deduction. It is a tax reduction for individuals of up to 50 % of the cost of labour for repair and maintenance, and renovation and expansion costs. This system has been in use at several occasions, undergoing some changes. The new invoice system was introduced 1st of July 2009 which means that the customer deducts the tax at the point of purchase of the service. In other words, the costumer will only pay half the cost of labour to the seller. Consequently, it is now the seller who is required to request the outstanding sum straight from the Tax Office. The new model and its system has been a hot topic of whether it affects societal actors positively or negatively. Small businesses have highlighted several risks and problems with the new rules. Aim: The aim of this study is to examine how the invoice system is perceived by small businesses. It also aims to find out how small businesses perceive that the invoice system relates to the Government’s target of reducing the administrative burden on small businesses, and also to see how the invoice system complies with the target of the Renovation deduction, which is to reduce illegal employment and increase demand in the construction sector. Method: This essay is based on a qualitative approach in which interviews have been a central part. Of a total of seven completed interviews, five have been made with small businesses in the construction industry. One interview has been conducted with an accounting consultant and one interview with a legal expert from the Tax Office. Results: The result indicates that small businesses´ administrative burden has increased substantially since the invoice system was introduced. Furthermore, different industries are differently affected by the system. The Government´s target with the Renovation deduction has been benefited by the invoice system sinces illegal employment has been reduced and demand for services has increased. The introduction of the invoice system, however, could have been better; the study indicates that the information have been inadequate.

Goal of this thesis is modernization and extension of established web portal serving to create and manage invoices. The design and implementation emphasis on feedback from users so changes are really a benefit and not a burden. Uses wide range of different technologies and implementation is done using incremental model. Analyzes the impact of changes to number of visitors and receives feedback from users.

The master's thesis deals with encoding payment data invoices into QR codes in accordance with the by square standard. The SAP system along with a process of encoding data into QR codes and by square PAY standard is introduced in my thesis. In compliance with the standard function module is designed for the SAP system which is in the ABAB language, using Smartforms form allowing the QR codes to generate the invoice. The module is then subjected to testing. The results are evaluated in conclusion of the master's thesis and a description of potential further development is assessed as a final step.

The thesis deals with workflow design and its implementation in a construction company. The current state of document management is becoming obsolete and insufficient. Thus the company´s board has approved the realization of workflow system. The aim of this thesis is therefore analysis of company´s related processes and design of a workflow model. In addition, the new model is required to be linked with present financial and managerial accounting systems and allow for future adjustments and modifications. Final output of this thesis consists of workflow process maps, risk assessment, budget and time plan of realization.

This study aimed to investigate how Machine Learning (ML) algorithms can be used to predict the cost account code to be used when handling invoices in an Enterprise Resource Planning (ERP) system commonly found in the Swedish public sector. This implied testing which one of the tested algorithms that performs the best and what criteria that need to be met in order to perform the best. Previous studies on ML and its use in invoice classification have focused on either the accounts payable side or the accounts receivable side of the balance sheet. The studies have used a variety of methods, some not only involving common ML algorithms such as Random forest, Naïve Bayes, Decision tree, Support Vector Machine, Logistic regression, Neural network or k-nearest Neighbor but also other classifiers such as rule classifiers and naïve classifiers. The general conclusion from previous studies is that several algorithms can classify invoices with a satisfactory accuracy score and that Random forest, Naïve Bayes and Neural network have shown the most promising results. The study was performed as an exploratory case study. The case company was a small municipal community where the finance clerks handles received invoices through an ERP system. The accounting step of invoice handling involves selecting the proper cost account code before submitting the invoice for review and approval. The data used was invoice summaries holding the organization number, bankgiro, postgiro and account code used. The algorithms selected for the task were the supervised learning algorithms Random forest and Naïve Bayes and the instance-based algorithm k-Nearest Neighbor (k-NN). The findings indicated that ML could be used to predict which cost account code to be used by providing a pre-filled suggestion when the clerk opens the invoice. Among the algorithms tested, Random forest performed the best with 78% accuracy (Naïve Bayes and k-NN performed at 69% and 70% accuracy, respectively). One reason for this is Random forest’s ability to handle several input variables, generate an unbiased estimate of the generalization error, and its ability to give information about the relationship between the variables and classification. However, a high level of support is needed in order to get the algorithm to perform at its best, where 335 occurrences is a guiding number in this case. / Syftet med denna studie var att undersöka hur Machine Learning (ML) algoritmer kan användas för att förutsäga vilken kontokod som ska användas vid hantering av fakturor i ett affärssystem som är vanligt förekommande i svensk offentlig sektor. Detta innebar att undersöka vilken av de testade algoritmerna som presterar bäst och vilka kriterier som måste uppfyllas för att prestera bäst. Tidigare studier om ML och dess användning vid fakturaklassificering har fokuserat på antingen balansräkningens leverantörsreskontra (leverantörsskulder) eller kundreskontrasidan (kundfordringar) i balansräkningen. Studierna har använt olika metoder, några involverar inte bara vanliga ML-algoritmer som Random forest, Naive Bayes, beslutsträd, Support Vector Machine, Logistisk regression, Neuralt nätverk eller k-nearest Neighbour, utan även andra klassificerare som regelklassificerare och naiva klassificerare. Den generella slutsatsen från tidigare studier är att det finns flera algoritmer som kan klassificera fakturor med en tillfredsställande noggrannhet, och att Random forest, Naive Bayes och neurala nätverk har visat de mest lovande resultaten. Studien utfördes som en explorativ fallstudie. Fallföretaget var en mindre kommun där ekonomiassistenter hanterar inkommande fakturor genom ett affärssystem. Bokföringssteget för fakturahantering innebär att användaren väljer rätt kostnadskontokod innan fakturan skickas för granskning och godkännande. Uppgifterna som användes var fakturasammandrag med organisationsnummer, bankgiro, postgiro och kontokod. Algoritmerna som valdes för uppgiften var de övervakade inlärningsalgoritmerna Random forest och Naive Bayes och den instansbaserade algoritmen k-Nearest Neighbour. Resultaten tyder på att ML skulle kunna användas för att förutsäga vilken kostnadskod som ska användas genom att ge ett förifyllt förslag när expediten öppnar fakturan. Bland de testade algoritmerna presterade Random forest bäst med 78 % noggrannhet (Naïve Bayes och k-Nearest Neighbour presterade med 69 % respektive 70 % noggrannhet). En förklaring till detta är Random forests förmåga att hantera flera indatavariabler, generera en opartisk skattning av generaliseringsfelet och dess förmåga att ge information om sambandet mellan variablerna och klassificeringen. Det krävs dock en högt antal dataobservationer för att få algoritmen att prestera som bäst, där 335 förekomster är ett minimum i detta fall.

The main target of this thesis is to clarify some problems of accounting for Small and Medium Enterprises (SMEs), where are some mistakes or questions around them in practise. The first part focuses on importance of SMEs generally. Other part consists of some selected topics as a depreciation and highlighted new legislation which is valid from January 2010, proforma invoices and the relation to VAT, intracommunity transfers and their places of delivery which is important for VAT charges. In labour law there is a caution about the difference between an allowance for meals and meal vouchers as a result of mistakes in travel expenses and connection to this meal voucher as an instrument of payment. There is also a notification of a new lease arrangements from January 2009. This big part is closed by outsourcing of accounting services and why these services are helpful. Very important is also next part which deals with a new International Financial Reporting Standard for SMEs which was issued by IASB in July 2009. In the conclusion of this thesis there are some practical examples of above-cited problems.