In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

Till följd av en ökad harmonisering inom EU skall alla börsnoterade företag inom EU följa och tillämpa International Financial Reporting Standards (IFRS) i sina koncernredovisningar från och med den 1 januari 2005. Företag som berörs är de som har aktier eller skuldebrev noterade på en reglerad marknad. I Sverige är Aktietorget, North Growth Market samt Stockholmsbörsen reglerade marknader. Den största förändringen till följd av IFRS implementeringen är att värdering av poster i balansräkningen kommer att ske till verkligt värde istället för till anskaffningsvärdet. Förändringen av värderingsprinciper kommer i sin tur att leda till en ökad volatitlitet i företagens resultat.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

The composing of new standards in the area of machinery safety is a continuous work which aims at writing standards that works as a tool for companies and enables them to control if the fundamental demands of security and health which is prescribed by law are reached. It is optional for the companies to choose if they want to use the standards. This report is written in cooperation with SIS and the study were performed within the technical committee SIS/TK 282. The report aims to investigating if the companies that choose to use standards see any economic advantages due to this work, how these advantages take form and where they originate. The main question formulation is how the profitability among companies that have adjusted their production to machinery safety standards are affected. The study was performed with an initial literature study which aimed at obtaining knowledge and an overview over the subject as well as investigate what former studies had resulted in.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

De senaste tv? ?ren har medf?rt betydande f?r?ndringar i den makroekonomiska milj?n, b?de globalt och i Sverige. En l?ng period av gynnsamma styrr?ntor gav f?rdelar ?t fastighetsbolag, men den ?kade inflationen under den senaste perioden har lett till markant h?jning av styrr?ntan. I en tid av ?kad f?rsiktighet fr?n banker vid utl?ning och h?g efterfr?gan p? kapital, har stora svenska fastighetsbolag v?nt sig till kreditmarknaden genom f?retagsobligationer.

Begreppen ha?llbarhet och CSR, corporate social responsibility, ses ba?da som ett sa?tt fo?r ett fo?retag att ta socialt ansvar fo?r samha?llet och samtidigt minimera risker fo?r ova?ntade ha?ndelser. Bankernas roll i att bidra till en ha?llbar utveckling a?r betydande pa? grund av sin fo?rmedlande roll i ekonomin. Bankerna har en stor inverkan pa? den ekonomiska utvecklingen i va?rlden.

The financial crisis in 2008, effected companies around the globe and forced them to change their operational strategies, in order to survive. Companies with international links needed to consider external effects and due to that adapt their strategies on a global level. Demands for goods and service were decreasing and companies could only manage the cost during a recession to not face bankruptcy. Organisations need to reconsider their optimal strategy as this will determine their future outcome when managing a crisis as the one in 2008. British Airways - Air Cargo is a global company with an international network which serves about 80 countries, with about 200 destinations.

The International Organization for Standardization (ISO) proposes vibration standards for the evaluation for machine damage due to vibration in rotational machines, where some vibration parameters are given to measure the vibrationgrade. This work evaluates the relevance of the vibration standards in hydro plants that are proposed by the ISO, and also investigates if there are methods used in other countries could have greater importance. Through statistical analysis of collected data we got a better understanding of relation among different vibration parameters, and also the importance of correct choice of the parameters for the evaluation of vibration. We have found that the vibration standards available today in hydro plants are not reliable for the judgment of vibration?s grade.

In this essay I seek to examine how the Principle of Provenance can be discerned in the new activity-based wayof establishing an archival description. In which terms do authors of reports and works about archival descriptionspeak about provenance. Do they at all?In order to do so I have studied the history of the Principle of Provenance and what is to be its future ? theregulation from the Swedish National Archives, RA-FS 2008:4. I have also read the referrel that was sent out toSwedish authorities, universities and other archival institutions.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

Bakgrund: Dagens näringsliv har fått en alltmer global prägel och de flesta börsnoterade företagen har internationella kontakter i någon form. EU- parlamentet har beslutat att alla bolag vars aktier eller skuldebrev är noterade på en börs ska upprätta sin koncernredovisning enligt International Financial Reporting Standards, IFRS, och detta måste följas av samtliga noterade bolag inom EU senast 1 januari, 2005. Syfte: Uppsatsens syfte är att beskriva och förklara hur väl anpassade små svenska företag är och vilka eventuella problem de har i anpassningen till IFRS. Syftet är vidare att skapa en beskrivande modell över hur företagens anpassningsprojekt bör utformas. Avgränsningar: Med små företag avses i denna uppsats företag som är noterade på de officiella listorna och har en omsättning som understiger 200 miljoner kronor.

Svenska börsnoterade företag anpassade år 2005 sin redovisning enligt International Financial Reporting Standards (IFRS). Detta medförde att företagens goodwilltillgångar skulle nedskrivningsprövas. Nedskrivningsprövningen kan göras genom att diskontera framtida kassaflöden med en diskonteringsränta. Denna studie undersöker om företag opportunistiskt justerar diskonteringsräntan vid nedskrivningsprövning av goodwill. Om detta varierar ökar över tid, om företagens börsvärde påverkar och om de tillfällena då företag sänker sin diskonteringsränta jämfört med föregående år ökar det opportunistiska beteendet.

I Sverige infördes år 2005 nya regler för redovisningen i börsnoterade företag. Från och med den 1 januari blev dessa företag enligt lag tvingade att följa det regelverk som International Accounting Standards Board författar. Dessa standarder blev då gällande i hela EU.I vår uppsats inriktar vi oss på en av dessa standarder och dess amerikanska motsvarighet, nämligen IAS 38 som behandlar redovisning av immateriella tillgångar. Vi fokuserar på den typ av immateriell tillgång som uppstår genom forskning och utveckling. Den amerikanska motsvarigheten till denna standard heter FAS 2.International Accounting Standards Board är ett av två ledande organ som på ett internationellt plan definierar hur redovisningen ska se ut.