SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

The field of the social economy and of the work integration social enterprises (WISE) in particular, is for many a more or less unknown area. Unlike ordinary enterprises the WISE's are different due to their aim of integrating disadvantaged people through work. In comparison with other small enterprises earlier research has shown that the WISE's are dealing with challenges regarding recruitment, participation, leadership, sustainable business ideas but above all, the access to funding. The purpose of this essay has therefore been to examine and analyze the financial situation of eight WISE's located in the Stockholm County. The results indicate that half of the enterprises perceive their economic situation as very unstable and as an obstacle to their further development.

The purpose of this study is to gain a deeper understanding of women's violence against men in intimate relationships, get an idea of ??what forms of expression that this type of violence has and to highlight the men's experiences of violence.There is little scientific research in the field in Sweden. Crime Prevention Council has determined that eight percent of all complaints involving domestic violence in 2010, reported by men over 18 years. You can only speculate on how large number of unreported cases is among abused men. The international studies highlight that the abused men feel ashamed of having been subjected to violence by a female partner.I have been based this essay on two theoretical premises, Per Isdal theory of "violence perspective" and Elaine Bergqvist's definition of the suppression technique.The study was conducted through a qualitative content analysis.

Our purpose with this report is to create a structural basis over how to improve handling with international freight at ITAB Shop Concept (further mentioned as ITAB). We have through interviews with employees at ITAB and observations identified problems that have caused difficulties at handling with international freight, from the time when an order is placed to when it?s delivered to the customer. We have also interviewed shipping companies.We have in the theory chapter written about shipping conditions for international freight and a main part of our theory is about NSAB 2000, which describes the obligations and rights shippers and consignee has.In order to improve the efficiency ITAB has to be aware of the problems in the company and try to solve them.The problems we have identified are described in the result chapter. One of the problems is that employees at the warehouse don?t know when gods is supposed to be shipped.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

Road design with focus to safety has been extensively developed in last decades in Nordic and some other EU countries with the main aim to achieve a decrease in a number of accidents and fatalities on the roads. These countries gained many valuable experiences, but they had to sacrifice great effort, expenses, and time to reach the present art-of-state. The purpose of the Master?s Thesis is to review some design approaches with focus to safety and discuss the general way that they may be applied. The Master?s Thesis studies safety in three levels: (i) general - design standards, national safety policies and road hierarchy; (ii) local authority and road administrator; and (iii) three specific safety countermeasures - junctions, pedestrian crossings and traffic calming.

It is clear that media advertising is one of the crucial marketing tools for companies in order to promote their products and services. As we are moving towards more and more economic integration, both on a regional and global scale, the question about standardisation of media advertising has become increasingly important and is nowadays subject to discussion in most international companies. This thesis deals with the issue of standardisation in a region where the process of political, legal and especially economic integration is taking its course, but where cultural and linguistic diversity is still a remaining fact: Europe. The aim of this thesis was to investigate the potential gains from a standardised advertising approach but also to identify its limitations. Especially on a market place like Europe, with its diverse cultural and linguistic background, a fully standardised approach might be difficult to implement.

In the proposition Nya förmånsrättsregler, 2002/03:49, the government suggests a new bill of beneficial rights, or FRL. The proposition has several changes, mostly for The Banking system. One of the changes is that the banks´ individual beneficial rights shall be replaced by a general beneficial right, where the beneficial value never exceeds 55 percent of the value of insurance bonds. Previously, the beneficial value was 100 percent.The purpose of this essay is to evaluate the relationship between the banks´ activities, and the new bill of beneficial rights, especially what the effects will become for the public companies within the printing houses, with 1 - 49 employees in the Skåne Region.The survey includes a total of 142 companies and it was distributed via e-mail. The conclusions from the study are that there are tendencies of increased difficulties for companies to get their credits granted by the banks.

Syftet med denna studie är att kartlägga revisorns betydelse för den lagstadgade kvalitén imikroföretags årsredovisningar. Vidare ska studien utveckla och testa en modell, för attbedöma kvalité i årsredovisningar för mikroföretag. Kvalité i årsredovisningar kan bedömassom kvalitativ eller kvantitativ. Kvalitativ kvalité kännetecknas av de kvalitativaegenskaperna från Financial Accounting Standards Board och International AccountingStandards Board. Den kvantitativa kvalitén fokuserar på fullständighet i årsredovisningenenligt rådande lag.

The current thesis is on the rule of law and how the principles of the rule of law are met in thenew Swedish migration process. The migration process has been subjected to criticism duringseveral years and on different occasions. The migrations process is viewed through a ?rightsof the child? perspective, foremost to seek if the rights of the child are met. The children are avulnerable group, not the least in the process of migration.

The purpose of this study is to examine four Swedish newspapers' views on the Nazi regime in Germany during the 1930's, and examine what information the Swedish public received through their reporting about the Berlin Olympics in 1936. The survey method of the study examines four Swedish newspapers with different political views, and how they described the Olympic Games in Berlin, Germany in 1936 during the Nazi Germany regime. The theoretical perspective used in the study is the agenda setting theory, where the focus is on how the Olympic Games were depicted in the Swedish press against the agenda setting theory. The results show the difference in reporting about the Berlin Olympics, based on the newspaper's views of the Nazi Germany regime. Aftonbladet and Svenska Dagbladet show a positive attitude toward Nazi Germany, while Ny Dag shows great displeasure toward the Nazi Germany regime. Arbetet shows, like Aftonbladet and Svenska Dagbladet, a relatively positive attitude toward Nazi Germany, even though the newspaper sometimes expressed criticism directed against Hitler and his regime..

Sweden is today often defined as a multicultural society. The implications on organizing and providing information in public libraries are many, since the systems presently used in the western hemisphere are not adapted to multi-cultural information. This thesis aims to outline ethical and practical problems that arise when organising and providing information concerning cultures other than western, and not least, when dealing with material in other scripts. With this theoretical framework the thesis examines the website of the International Library in Stockholm, a website built to serve users of different languages and scripts than Swedish. The research questions in this thesis are: 1, what specific problems can be distinguished within library work in a multicultural and multilingual environment? 2, what problems and needs were considered in the creation and design of the International Library?s website? And 3, can examples of problems and possible solutions of these be seen in the information and it?s organisation on the International Library?s website? The empiric material consists of the International Library?s website, and interviews with three informants involved in developing it.

Investors have been shown to be driven by emotional and psychological factors. This contradicts classical financial theories, for example the Efficient Market hypothesis which states that all investors act rationally. Behavioural Finance is an area of study which describes various psychological factors which may result in irrational investor behaviour.The primary question of the study is: which factors do operating people in the financial sector consider themselves to be influenced by? The purpose of this study is to investigate the factors which affect the process of creating forecasts or making financial decisions. The study examines in addition if there is a correlation between length of investor experience and overconfidence in forecasting accuracy and investment decision making.The study includes both quantitative and qualitative analysis.

The Swedish right-wing party the Sweden Democrats gathered much attention during the Swedish general election of 2010. The party?s immigration policy clashed with other major Swedish parties perceptions and the Sweden Democrats got major coverage in Swedish media even before the election had taken place. Despite controvercies surrounding the party, they eventually succeeded in getting into the parliament.This study explores how the coverage of the Sweden Democrats in five large Swedish newspapers has changed between 2009 and 2013. This was done by studying two periods, each period taking place a year before the next general election.

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.