Bakgrund och Problem: De två ledande normgivningsorganen inom redovisning ivärlden idag är International Accounting standards Board (IASB) och FinancialAccounting standards Board (FASB). Intäktsposten i ett företags resultaträkning utgör enbetydande del av de finansiella rapporterna och har under lång tid varit ett problem inomredovisningen. Centrala frågeställningar är när i tiden en intäkt ska redovisas och tillvilket belopp intäkten ska redovisas. IASB och FASB påbörjade år 2002 ett samarbeteför att konvergera intäktsredovisningen som presenterades i ett diskussionsunderlag idecember 2008. Under arbetet med projektet har en balansorienterad syn på intäkterpresenterats vilket innebär att förändringar i tillgångar och skulder blir primärt förerkännandet av en intäkt.

This paper, Personal safety when working with weather encapsulation constructions, is focused on weather encapsulation constructions and how the absence of Swedish standards and regulations is affecting the safety for the workers. The usage of weather encapsulation construction is increasing in Sweden therefore the needs for standards and regulations are becoming more and more urgent. The risks involving the rising and the demolition of the weather encapsulation construction and when the construction is transported along its rails are treated in the paper. Since there are no regulations companies have had to solve the safety issues without instructions, the paper regards how the companies have solved this problem without the support of formal institutions..

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

När barn vistas på sjukhus är det oftast förenat med otrygghet hos såväl barnen som föräldrarna. Barnsjuksköterskan är ålagd att arbeta utifrån kompetensbeskrivningen för barnsjuksköterskor samt NOBAB standards för att sjukhusvistelsen för hela familjen blir så bra som möjligt. Syftet med studien var att undersöka hur sjuksköterskor som arbetar på barnavdelning uppfattar att NOBAB standards följs när barn är inlagda på sjukhus. Studien har en deskriptiv kvantitativ design. Resultatet visade att NOBAB standards följs delvis på den aktuella avdelningen.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

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.