För att komma till rätta med kommunernas och landstingens mångåriga underskott i början av 1990-talet, infördes god ekonomisk hushållning år 1992 för att skapa balans mellan inkomster och utgifter. Då det inte finns någon tydlig definition på god ekonomisk hushållning infördes balanskravet år 1998 som ett komplement. Balanskravet innebär att intäkterna ska vara större än kostnaderna, det vill säga att ekonomin ska vara i balans. Grundtanken och syftet med införandet av balanskravet är att varje generation ska bära ansvar för de kostnader som den generationen beslutar om och konsumerar samt skapa en långsiktig stabil utveckling av ekonomin. Om en kommun inte får ekonomin i balans och redovisar underskott ska det negativa resultatet enligt 8kap 5a§ Kommunal Lagen kompenseras inom tre år om det inte föreligger synnerliga skäl och kan därmed frångå en budget i balans.

In the year of 2005 the international standard IAS 40 came in to use in Sweden, this lead to an opportunity for the corporations to choose either to evaluate their investment properties according to the historical cost accounting principal. The model contains the obtaining price with reduction for the planned writing off. The alternative that IAS40 offers is the fairvalue principal, which evaluate the investment properties by consideration of the income versus outcome and surrounding factors for every accounting periodSince the fairvalue is buildt on numbers the corporations them self choose what to publish and for how long the value depreciation should be lasting before it should be taken up as an unrealized value change in the reporting material. This means that there is a big chance that the evaluation can be distortedSince we just recently have had strong cyclical variation and are on our way from an excess boom into a weak economic climate, this will be the first study performed about fair value in a weak economic climate since the adoption of IAS40.The purpose of the essay is to find out how well the booked value of investment properties owned by corporations listed on the Swedish stock market accord with the fairvalue that the market and the Swedish property index indicates on. To be able to test this connection we gathered information from the corporation?s annual reports which we compiled to see how the market comprehends.

Title: Employee experience of psychosocial working environment during change at the workplace.In times of change processes the working environment at the workplace may be affected. Lack of balance between demands and the ability to handle the workload can lead to reduced work satisfaction, which is an important component for an individual?s performance and commitment. The aim is to investigate experiences in the employee?s psychosocial working environment during change management.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

The aim of this study was to investigate the production of knowledge that can emerge in the use of Practice Research by Mirror method. This by finding out what it is in the practical work that leads to the production of knowledge and how knowledge production takes form. The empirical data that form the basis for this study is recorded group within the Mirror method discussions and a focus group interview with social workers who participated in the discussions. Those who have participated are social workers with experience from working with financial aid support and only real cases have been used in the discussions. The results have been analyzed according to Lipsky's theory of street-level bureaucracy and their discretion and Fook and Gardner´s theory of critical reflection.

This thesis studies the relationship between book values and market values in different assets and liabilities in Swedish Large Cap companies balance sheets. The aim is to find out if the relationship, the permanent measurement bias, has changed during since Mikael Runstens doctoral thesis from 1998 called The Association between Accounting Information and Stock Prices. Although some changes in the permanent measurement bias are found, this probably is due to other aspects than the introduction of IFRS..

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The aim of this study is to through six interviews, with six experienced, social workers?, in three cities, understand how the child?s position in the Swedish child protective services? enquiries has change, and the factors behind it. The aim is also to compare if the social workers? view of the child?s position in the enquire has change accordingly to Socialstyrelsens intentions of BBIC. The theoretical approaches that was used is the new institutionalism, the Shier?s pathways to participation and the term discretion.

Tidigare forskning gällande skolkuratorer har visat att deras roll på skolan är oklar och att deras arbete är relativt oreglerat. Den tidigare forskningen som gjorts, särskilt i Sverige, är begränsad och det finns mycket att utforska på området. Skolkuratorns handlingsutrymme är en aspekt av området som är relativt outforskat. Syftet med studien är att undersöka skolkuratorns upplevelse och tolkning av sitt handlingsutrymme i sitt yrkesutövande. Studien har en kvalitativ inriktning.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

In the aftermath of three high-profile honor killings the social service administrators became strongly criticized for their lack of skills and knowledge when it comes to dealing with honorrelated cases. In order to fix this lack of knowledge and to respond to the criticism from the society, the Swedish government allocated resources to train administrators in social services to improve their knowledge of honor-related violence and know how to handle clients who are victims of honor-related crimes.The aim of this study is to examine how social service administrators perceive their professional knowledge regarding to their work in honor-related cases. How they perceive their competence and discretion in relation to the work of honor-related problems and their perception of what resources the organization has to provide training and skill development in this area. The study shows that the social service administrators experience that there has been a development of knowledge in some areas regarding their work with honor-related cases but that there still exists an uneven distribution in terms of knowledge between small and large communities in Sweden..

Vårt syfte med den här uppsatsen är att besvara följande frågeställningar:Vilka fördelar och nackdelar ser remissinstanserna med utredningens förslag?Är det några speciella områden där åsikterna går isär eller är liknande?Vilket stöd finns för utredningens förslag? Bakgrunden till att vi valt just detta ämne är att sambandet mellan redovisning och beskattning är ett komplicerat område som är sammankopplat på olika sätt..