During the Swedish banking crisis in the early 1990?s, the government paid out 65 billion Swedish kronor to save Swedish banks from bankruptcy. In the process, two banks left the private sector to be taken over by the state. This thesis builds on a study from 1998 in seeking to quantify the financial end result for the Swedish government from the subsidies. Taking a cash flow approach and accounting for the time difference, it starts with the money paid out during the years of crisis and subtracts the money that has since been returned to the government by successful management of the relinquished assets.

Företagsledarna i undersökningen har stora förväntningar på revisorn. Företagsledarna anser att den fristående rådgivningen får vara ganska omfattande, för att företaget ska kunna få all hjälp de behöver. P.g.a. detta anser företagsledarna att det inte finns något olämpligt område för revisorn att rådgiva inom. Revisorerna i undersökningen sätter däremot en gräns för rådgivningen med hjälp av de etiska reglerna, och lämnar över de uppdrag som de anser att någon annan har mer kompetens för att utföra.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

This study investigates the value relevance of goodwill impairments for equity investors in Swedish listed companies. We provide insight on whether goodwill impairments are value relevant before as well as after the implementation of IFRS 3 and IAS 36. We express market value of equity as a function of book value of equity; net income excluding goodwill impairments and goodwill impairments, using the Ohlson valuation model and Hellström's price regression. Our findings suggest that goodwill impairments are statistically value relevant for equity investors. Prior to the implementation of IFRS 3 and IAS 36, our findings imply that equity investors respond negatively to goodwill impairments.

With starting point in the increasing ill-health in Swedish working life today, in form of for example absence due to sickness and early retirement pension, and the knowledge that the working environment effects peoples health in a big extent, I found it very interesting to inquire into how people within the working life experience health promotion and how this can be developed. A qualitative method was used to receive a deeper understanding for the employees? experiences and data was collected through semi structured interviews with employees on a bank called Ikanobanken, in Älmhult. The result shows, among other things, that respondents find responsibility and the opportunity to influence the learning processes and development important. It also became clear that the respondents find participation, motivation, communication and safety essential factors when related to changes in health behaviours.

A qualitative survey has been carried out in a manning company whose business concept was to employ pensioners. Six pensioners have been interviewed regarding their views on resumed employment. The results of these interviews have been analysed supported by analytic induc-tion. Areas investigated cover: promotion of better health through work, motivation factors, groupings and control, experience and learning, work and spare time and finally strategies that appeal to an older workforce.The purpose of the survey was to investigate whether the manning company utilizes pension-ers? experience and work skills from their former working life.

I det nuvarande pensionssystemet används ett delningstal för att beräkna den årliga pensionen. Delningstalet avsikt är att spegla den återstående livslängden vid pensioneringstillfället. I denna studie kommer det nuvarande delningstalet för inkomstpensionen att jämföras med olika alternativa utformningar. De alternativa utformningarna är; könsspecifikt delningstal, delningstal med en ettårsperiod för dödligheten, delningstal med Lee-Carters dödlighet, delningstal med Makehams dödlighet och ekonomiskt delningstal. Resultaten visar att det ekonomiska delningstalet är större än det nuvarande delningstalet efter 64 års ålder och mindre före 64 års ålder, orsaken till detta är att dödligheten är högre bland de som går i pension tidigt.

Syftet med denna uppsats är att beskriva om och hur små företag använder sig av redovisningsinformation vid utövande av styrning och beslutsfattande, samt vilka faktorer som påverkar användningen av redovisningsinformation. Små företag har begränsat med resurser för att kunna tolka och analysera redovisningsinformation, samtidigt som företagsledarens intresse, kunskap och erfarenhet påverkar hur informationen används. För att genomföra denna studie har empiriska data samlats in genom intervju med fyra små företag. I denna studie har det framkommit att redovisningens viktigaste funktion är att fungera som beslutunderlag och underlag för styrning av verksamheten. Detta sker genom att väcka uppmärksamhet för avvikelser mellan kalkylerat och verkligt utfall.

Speedledger is a company that is working to automate electronic accounting for businesses, organizations and associations.In the current situation bank data is sent from the users internet bank to Speedledger via a virtual printer driver. The driver transforms the web page into a PDF and sends it to a server for interpretation.The problem is that PDF is not created for this sort of data transfer and makes the interpretation of data is very problematic.The goal of the thesis is to study whether there is a possibility to develop a browser add-on that can retrieve information on the customer's banking page and send it on to Speedledgers server for interpretation. My task was to implement a add-on for one of the three major browsers Mozilla Firefox, Google Chrome or Microsoft Internet Explorer, and then study the possibility of implementing it to the other two by reading the documentation.What I concluded was that it is possible to implement for all the three browsers. However, the techniques will differ slightly when developing these add-ons.  .

Purpose: The main purpose of this study is to study the 45 funds, divided into three differentdivisions, then the result will provide a greater understanding of how returns change with ahigher risk.Methodology: The study is based on a quantitative approach. The survey was conducted bygathering raw data from databases and secondary data from literature, printed and electronicsources.Theoretical perspectives: The study is based on the theory: the efficient markethypothesis, which argues that future returns can not be calculated as the market is fullyinformed. The study is therefore studying historical yields.Empirical foundation: Empirical data are acquired from www.morningstar.se, andtherefore also treated on this page. The material is then divided into documents and time axes.Conclusions: The study has shown that high-risk funds give a higher percentage returns thanmedium-and low-risk funds. However, does not imply a higher risk automatically earn ahigher return when the low-risk funds have shown a higher yield than medium-risk funds.

Bakgrund: År 2004 beslutade Europeiska Unionen (EU) att inrätta nya internationella re-dovisningsstandarder (IFRS). Ett beslut som influerades av International Accounting Stan-dard Board (IASB) och som kom att innebära väsentliga förändringar för noterade bolag. Syftet med IFRS är att försöka harmonisera de olika europeiska ländernas redovisningsme-toder för att öka den internationella jämförbarheten. IFRS 3-Business Combinations som be-handlar regler angående företagsförvärv, är en del av IFRS. I jämförelse med tidigare svenska regler ställdes det, i samband med införandet av IFRS 3, högre krav angående iden-tifiering av förvärvade tillgångar vid ett företagsförvärv.

Bakgrund och problem: Dagens företag verkar i en osäker och dynamisk miljö där marknaden ställer allt högre krav på snabba förändringar och anpassningar till kundernas behov. För att möta denna dynamiska omgivning har en rad nya produktionsfilosofier introducerats. En av dessa som fått stor uppmärksamhet och vars användning ökat är lean.Under senare år har det kommit att riktas stark kritik mot tillämpningen av traditionell ekonomistyrning och att denna kan vara skadlig vid tillämpningen vid lean. Andra forskare tar det steget längre och ställer sig frågan om det finns någon plats för ekonomistyrningen vid operationella koncept.Som ett svar på ovanstående kritik introducerades lean accounting, ett ämne som fortfarande är hårt debatterat inom managementlitteraturen. Andra forskare skiljer här på lean accounting och lean control, där lean control fokuserar på output, behavioral samt social control.

The first four AP-funds have a well-diversified Swedish portfolio, which is managed in similar way as the largest Swedish bank funds. Up until today, there has not been any comparable study that focuses specifically on this part of the AP-funds. Our aim is two-folded; First we will look at how well the AP-funds have managed their Swedish assets compared with Swedish funds of the four largest banks in Sweden during 2002-2006. This will be done by looking at some important key ratios and both absolute and active return. Secondly we will present a descriptive analysis of the management structure within the respective organisations, to be able to draw conclusions regarding the possible deviations in investment return.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.