Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

Background: In newspaper articles, we can nowadays read headlines as"Stop the robbing!"and"They pay extra tax through rent". A column in Göteborgsposten describes enormous amounts of money, pouring between municipal companies. Numerous of local newspapers have started to pay attention to their municipal companies and the transfer of profits from municipal housing enterprises and electric power companies. What are upsetting these journalists then? Both Hyresgästföreningen (The Swedish tenants? association) and Boverket (The Swedish National Housing Board) indicate that the fiscal purpose of transactions within the group no longer is primary for municipalities.

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

De flesta är överens om medarbetarnas viktiga roll i ett företag. Det är personalen som kan påverka företagets ekonomiska situation, då personalens välmående på arbetsplatsen påverkar företagets lönsamhet och effektivitet. Många ställer sig frågan varför inte personalen tas upp i redovisningen? Den här uppsatsens syfte är att undersöka vad som gjorts inom redovisning av personalhälsa samt diskutera en ny infallsvinkel i arbetet med hälsa i företag..

Rules on parental leave have over the years been the subject of several gender debates. The big question has particularly been whether a further individualization of the days should be established. Sweden is a relatively equal country but differences still exist between men and women in the labor market, such as differences in wages. A fact that is considered encouraging for this is the uneven distribution of parental leave between men and women. It has now been nearly 40 years since the introduction of the first parental insurance but we have still not achieved gender equality in working life which was the main purpose.The main purpose of this essay is to study the motives for the proposal of individualized parental leave, and in addition examine how this change of rules could impact on gender equality in the work place.

Bakgrund: I Sverige ska de statligt ägda bolagen från och med den första januari 2008, upprätta en hållbarhetsredovisning. Motsvarande skyldighet finns inte för icke-reglerade bolag, dessa kan dock frivilligt välja att presentera hållbarhetsinformation. Institutionell teori menar att organisationer inom en institution efterliknar varandra som ett reslutat av samhällets påtryckningar. Regeringens riktlinjer gällande en obligatorisk hållbarhetsredovisning för statliga bolag skulle på så sätt kunna resultera i en indirekt reglering av de icke-reglerade företagen. De undersökta bolagen i denna studie är det statliga bolaget Vattenfall AB samt de icke-reglerade bolagen E.ON Sverige AB, Tekniska Verken i Linköping AB och Mälarenergi AB.Syfte: Syftet med uppsatsen är att undersöka huruvida de fyra undersökningsföretagen kan ha påverkats av Regeringens riktlinjer för en obligatorisk hållbarhetsredovisning för statliga bolag.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

The increasing public concern regarding the government?s priorities in spending public resources puts pressure on public organisations to address quality issues in their practice. In United Kingdom both BRTF (Better Regulation Task Force) (BIS, 2005b) and the Hampton report (BIS, 2005a) highlighted management and quality problems in public organisations in UK. These reports revealed obstacles within institutions? intent to offer recommendations and appropriate solutions for agencies working with legal enforcement and control.

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.

This master thesis has been performed at Solvina in Gothenburg for Skellefteå Kraftand Vattenfall Eldistribution. The aim of it is to investigate the consequences of theinstallation of a wind power plant on the mountain Uljabuouda in the vicinity ofArjeplog. Especially the impacts on voltage and transient stability are examined.Furthermore, the amount of extra strain on the voltage regulation equipment and theneeds for increased regulation capabilities are looked into.The wind power plant is planned to be built by Skellefteå Kraft and connected to a130 kV grid owned by Vattenfall Eldistribution. The work comprehends the followingmain parts:- Theoretical studies aimed at wind turbines and power system stability issues.- Modelling of the type of wind turbines assumed to be built on Uljabuouda.- Simulations of different operation cases and analysis of the simulation results.The results from the simulations show that, as far as voltage stability and extraworkload on tap-changers are concerned, the wind power plant does not, in anysignificant manner, worsen the present conditions. The problem of overloading theline between Arvidsjaur and Vargfors is also minor.

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.

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.

Sammanfattning Selektiva distributionsavtal används inom många branscher som ett sätt att reglera handeln med produkter och som ett verktyg för att selektera återförsäljarna. Det senaste året har dessa avtal kommit att nyttjas även inom klockbranschen. Det är en speciell bransch där varumärkena får allt större betydelse och det bidrar till en starkare position för de företag som äger och levererar produkter av de specifika varumärkena. Syftet med detta arbete är att utreda huruvida de selektiva distributionsavtalen medför en begränsning av konkurrensen och om så sker, vilka faktorer det är som skapar begränsningarna. Vidare har en diskussion förts om de villkor som nyttjas verkligen är förenliga med lagstiftningen.

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..