The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

Title: The component approach - From the harmonization process as a background to the perception of benefits and costs as effects.Authors: Elin Börjesson & Emma KarlssonTutor: Titti EliassonKey concept: Harmonization, Component approach and Benefit/CostBackground: With IFRS for SME's as a basis, the Accounting Board developed K3 which shall apply from financial year 2014. Upon introduction of the K3 companies will be forced to apply the component approach. When K3 with the associated component approach went out for consultation it resulted in a debate where some actors opposed the imposition of a requirement and not an option. It was questioned whether the costs with the component approach would be greater than the benefit of the implementation.Formulation of the problem: How is the introduction and use of the component approach seen by different operators from a benefit-, cost perspective?Aim: The aim of this essay is find out how the introduction and use of the component approach is seen by different operators from a benefit-, cost perspective.

Today, an Intranet is an important way for a company to share information. An Intranet has become a company?s way to communicate within the organisation. This communication is important, especially when the company is going through changes. In order for a project to succeed, the employees must support it.

Few issues have been exposed in media recently as much as the climate change issue. Afterthe documentary film ?An Inconvenient Thruth? presented by Al Gore was released in 2006,most of the world saw a lot of attention directed towards global warming. This was a turningpoint that is refered to in this dissertation an history-graded critical event, which is assumed tohave a significant impact on peoples lives.The purpose of this dissertation is to examine whether or not political parties in Swedenresponded to this critical event in the way that they, in their party programmes, haveformulated policies related to climate change. Alternatively if media produces an image ofpolitical activity which does not comport with the forming of actual political standpoints.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

Koncernbidrag är en transaktion som syftar till att genom vinstöverföring mellan bolag i en koncern jämna ut förluster och därmed minska koncernens totala skatt. Redovisning av koncernbidrag i Sverige saknar direkt reglering, utan har utlämnats till praxis och rekommendationer, som visar sig vara oeniga om huruvida koncernbidrag ska redovisas över resultaträkningen eller direkt i balansräkningen. Från och med 2005 ska alla börsnoterade bolag, i enlighet med EU-lagstiftningen, upprätta sina koncernredovisningar enligt International Accounting Standards Board:s föreskrifter. Studien visade hur övergången till redovisning enligt IASB:s regler har påverkat de noterade bolagen i deras redovisning av koncernbidrag genom att utreda om IASB har några uttalade regler för hur koncernbidrag ska redovisas, till vilken kategori i redovisningen koncernbidrag kan hänföras, om standard saknas eller om de enligt IASB inte ska ingå i redovisningen överhuvudtaget?Syftet var att kartlägga vilken historisk utveckling regleringen av koncernbidragsredovisning har genomgått, vilken redovisningspraxis som finns och hur den förhåller sig till svenska och internationella regler.

The main objective of this study was to find out what pedagogical documentation does and to get knowledge of what you may need to consider in order starting a process of change with a focus on pedagogical documentation. To get answers to my questions, the study is based on pedagogical theories from scientists and interviews with three preschool teachers who have different experience on documentation. My main questions were: What characterizes a pedagogical documentation? What tools / materials do I need to do a pedagogical documentation? What is important to consider when starting the process of change with pedagogical documentation? The result shows that pedagogical documentation is an approach that is based on that one is curious, interested, observant, listens, talking and researching with children and colleagues. You give the kids great participation which you can then pick up the children's learning processes and reveals that the business and the children develop according to curriculum objectives.

Syftet med denna uppsats har varit att undersöka i vilken utsträckning företag på Stockholmsbörsen följer IAS 36 p. 134, vilket behandlar nedskrivningsprövning av goodwill. Även vilka faktorer som påverkar denna informationsutgivning analyseras..

In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished.

This thesis examines the effects of electricity visualization in an office building. The subject was investigated through the creation of a web based visualization tool that was made accessible to the about 1500 employees in a large office building. The visualization was available for three weeks. During this period interviews, user studies and observations took place in order to evaluate what, if any, effects the visualization had on the attitudes and behaviors in the office. Electricity use data was collected and analyzed to see if the project had a statistically significant effect on the electricity consumption in the office.The results from the interviews and the data analysis indicate that no reduction in electricity consumption took place, and a number of factors that could increase the chances of success were identified.

Sammanfattning:Det finns olika valmöjligheter inom redovisning. Vilket val man gör styrs av vilket resultat man önskar visa. Det har just införts en ny lag som innebär att juridiska personer skall ta upp en schablonintäkt för sina periodiseringsfonder och vi bestämde oss för att undersöka vilka val företagen gjort och vilken betydelse olika faktorer har när de ska välja att sätta av till periodiseringsfonder eller ej.Vi valde ett deduktivt angreppssätt och de vetenskapliga teorier vi främst utgick ifrån var agentteorin och Positive Accounting Theory (PAT). Vi valde att undersöka om följande faktorer kan ha samband med vilka beslut man tar när det gäller periodiseringsfonderna: bonus till ledningen, företagens skuldsättningsgrad, storlek, bransch och ägarstruktur.Vi ställde samman en hypotes för varje faktor och i de fall vår ursprungliga rådata var kontinuerligt kvantitativ testade vi dessa hypoteser med hjälp av så kallade t-tester. I andra fall gjorde vi korstabeller med ?2-test.Från PAT är det endast skuldsättningsgraden som påvisar ett svagt samband.

Bakgrund: För att en organisation ska kunna existera behövs ledarskap, arbetsfördelning, formell och informell kommunikation mellan ansvarsenheter. En ansvarsenhet är en del av ett företag som styrs av en chef och förekommer för att uppnå ett eller flera strategiska mål. Ansvarsenheter kontrolleras och styrs av ansvarsredovisning.Problemformulering: Ansvarsredovisning är ett verktyg som tillämpas för att styra enheter inom större organisationer. Organisationer har problem med att tillämpa ansvarsredovisningens egenskaper på korrekt sätt. Syftet med studien är att undersöka egenskaper i ansvarsredovisning som kan identifieras med Byggföretaget AB.

This qualitative study involves the implementation of Lean and Kaizen methods in a Swedish service industry. Lean philosophy is based on a method to achieve more with less. In practical terms this means that the use of an organization's resources is improved. The origin of Lean is the Toyota Production System. Now, Kaizen methods give managers and employees a better more efficient system to reach their goals within the organization or company.

From a social perspective, I have been working on how to change current consumption patterns through a change in people's behavior and attitude towards their possessions. The concept is based on how we can value, care for, and preserve our belongings by using theories in the empathic design field. I have created a structure that allows people to become an active part of a creative process and create their own products. Through this commitment, an emotional relationship is built between the user and the product, and the product tends to gain a longer life. Based on a method to manufacture your own yarn by reusing old clothes, I want to provide the basic tools for an easy and playful way to build the knowledge needed to produce something useful..

Change is a natural state for both people and institutions, but as the surrounding world moves faster it becomes important to quickly be able to adjust to new conditions. Customers? force of negotiation increases as the global competition grows. One factor that becomes more vital to customers is the amount of quality standard a company can offer them. Several factors are essential if a work of change will be considered a successful investment, where the change can be perceived in both a positive and negative way for an employee.