Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Uppsatsen syftar till att undersöka hur controllerns roll ser ut i ett stort tjänsteföretag samt hur denna samverkar med chefer på den operativa nivån. Vidare studeras även vilket inflytande controllern har på den operativa nivåns arbete.  Studien bygger på intervjuer med controllern och ekonomidirektören på PayEx Solutions, ett företag som utvecklar elektroniska betalningslösningar. Därutöver har en enkätundersökning besvarats av chefer på den operativa nivån inom företaget.Controllerns uppgifter är inte väldefinierad i litteraturen och den har idag många olika arbetsuppgifter beroende på vilket företag som den är verksam i. De olika förväntningarna personer inom en organisation har på controllern påverkar också controllerns roll.

Sammanfattning  Datum: 2011-05-16Nivå: Magisteruppsats i Företagsekonomi, 15 hpInstitution: Akademin för hållbar samhälls- & teknikutveckling, HST, Mälardalens högskolaFörfattare: Johanna Gremberg 9 februari 1984Titel: Ökad kontroll för controllern        - hur en controller ska arbeta för att tillföra största möjliga verksamhetsnyttaHandledare: Marie MörndalNyckelord: Controller, business controller, verksamhetscontroller, controllerns rollFrågeställning: Hur   ska   en   controller   inom   Scanias   produktion   arbeta   för   att   tillföra  största  möjliga  verksamhetsnytta?    Syfte: Undersökningen   syftar   till   att   beskriva   och   analysera   hur   en   produktionscontroller   på   Scania   ska   arbeta   för   att   tillföra största möjliga verksamhetsnytta.  Metod: Studien är av en kvalitativ karaktär och baserades på sekundärdata i form av böcker och artiklar inom ämnet ?controlling?. Den datainsamlingsmetod som användes var personliga intervjuer utifrån ett selektivt urval med 7 respondenter från Scania.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

In the pulp industry, digesters are used to disolve lignin in wood chips. The concentration of lignin is measured and is called the Kappa number. In this thesis, the question of whether an online Kappa sensor, taking samples from the mid-phase of the digester, is useful or not is analyzed. For the samples to be useful, there has to be a relationship between the measured Kappa at the mid- phase and the measured Kappa in the blowpipe at the bottom of the digester. An ARX model of the lower part of the digester has been estimated.

This thesis presents the design and implementation of an accounting and status notification system for the LPRng print spooler. A solution using SNMP to query for needed accounting and status data is presented, a design built upon this, and an implementation produced. As the system derives from the requirements specification, it will make no attempt to solve all printer accounting problems or to offer compatibility with all printers, database management systems or print spoolers. However, several solutions for printer accounting are discussed and the best solution derived from the requirements specification will be chosen..

Over the last 25 year IT development has greatly influenced the waycompanies are managed, the tremendous growth in the information society has made a huge amount of information extremely accessible. This has resulted in the problem of information overload where the large amount of information can affect the quality of a decision basis collected by a controller.The purpose of the study is to examine how a controller is affected by information overload and how this influences the decision basis. We intend to highlight the important elements to represent a high quality of information.A survey was conducted through a case study within a global affiliated company in the packaging industry. An adductive approach has been applied with a qualitative research method. Collected empirical material from interviews has been put into relation with existing theories.The case study indicates that there is no relationship between the problem of information overload and flawed decision basis.

Bakgrund: Controller är ett yrke som kom till Sverige på 1970-talet och det har sedan dess varit svårt att hitta en generell definition på vad en controllers huvudsakliga arbetsuppgifter är. Undersökningar med controllers har visat att yrket är i ständig utveckling. Litteratur inom området hävdar att en controller bör vara utbildad inom ekonomi och generellt sett arbeta med ekonomistyrning. Arbetsuppgifterna som controllers har varierar dock stort och problemet är att företag idag använder titeln controller som en fin titel och för att kunna forma rollen själva då den är så pass svårdefinierad.Syfte: Uppsatsens syfte är att definiera den typiska controllerns bakgrund samt dennes främsta arbetsuppgifter. Uppsatsen syftar även till att skapa förståelse för hur utvecklingen har sett ut inom yrket hittills samt skapa en bild av vilka arbetsområden controllers tror kommer kräva mer av deras tid i framtiden.Metod: För att uppfylla uppsatsens syfte har en kvantitativ studie gjorts där insamling av data har gjorts via en enkät.

Titel: Controller VS Revisor ? En jämförelse mellan yrkesrollerna Seminariedatum: 130529 Högskola: Mälardalens högskola Eskilstuna Institution: Akademin för ekonomi, samhälle och teknik Ämne: Kandidatuppsats i företagsekonomi ? FÖA300 Handledare: Kent Trosander Sidoantal: 35 Bilaga: 1 Nyckelord: Revisor, controller Syfte: Syftet med det här arbetet är att undersöka skillnader och likheter mellan yrkesrollerna, revisor och controller. Metod: Kvalitativ metod och deduktiv undersökning. Den här studien är en explorativ och deskriptiv studie. Metoden som använts för intervjuerna är semistandardiserad. Teoretiska perspektiv: Teorin är baserad på litteraturer om controllers och revisorer, vetenskapliga artiklar har även använts. Empiri: Studien består av intervjuer med fyra controllers och två revisorer i stora företag placerade i Eskilstuna och Västerås. Slutsats: En controllers arbetsuppgifter är att sammanställa planering, analysera och kunna hantera ekonomistyrningen. Revisorns huvuduppgift är att granska räkenskaperna, årsredovisning, årsbokslut och styrelsens/VD förvaltning.

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

We investigate if the size of goodwill compared to total assets has any effect on the shareholders return on companies listed on the Swedish Stock market. We put up two different hypotheses with a foundation from previous research and later dismiss one of them. Our evidence does not show any indicators that the size of goodwill have an effect on the shareholders return, which brings us to believe that there, from a share holders point of view, isn?t any need for concern regarding the standards about accounting for goodwill as stated by IFRS. .