Purpose: The purpose of this paper is to investigate whether there is a correlation between the Actuarial assumptions, of listed groups in Large Cap on the Nasdaq Stockholm, equity ratio and their pensionplans funding status.Method: The study is based on a quantitative research method, where the analysis of annual reports takes place. The quantitative research method has enabled the paper to perform related analyzes and comparisons of means between groups, for listed companies equity ratio and pension obligation, and the relation to its Actuarial assumptions. Correlation measurements are made using a non-parametric method, Spearman's rho, then further tested using one-sided hypotheses t-test.Theory: The backbone of the thesis is presented using two theories, earnings management and the principal-agent theory. These theories are intertwined with the previous researches, which also dealt with the essay topic of earnings management in previous years and in other countries.Empirical: Correlation analyzes between the studied Actuarial assumptions and corporate groups solidity and pension financial status is presentedusing tables and charts. These are further analyzed using hypothesis tests and scatterplots.Conclusion: All tests resulted in very weak correlation between the different variables and can there for not be classified as significant.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various Actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

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.

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.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.

Background to problem: Pensions play a big role in people's lives when life expectancy continues to increase. Companies can choose different ways of reporting their pension plans, and within the defined benefit pension plan poses the actuarial gains and losses that can be reported based on three different methods. Only one method will exist from 2013, how will the companies that use the other two handle the new situation?Purpose: Investigate why different companies have chosen to report its actuarial gains and losses along the corridor approach, directly against income or directly in equity. How will the companies that use the corridor method manage the situation when it will only be allowed to report in other comprehensive income as of 2013 and how will this affect them.Methodology: Data was collected through qualitative questionnaires sent to companies listed on Nasdaq OMX Nordic Stockholm, Large Cap and Mid Cap, and a qualitative interview.

The aim of this master?s thesis is to categorize the publisher readers? views about reading to distinguish a conceivable change of these reviews compared to a historical context during 20 years. I will examine a number of reviews of children?s literature written by publisher readers from BTJ in order to distinguish the assumptions that readers have about children?s reading from how these assumptions appear. The reviews that have chosen is from the years 1986, 1991, 1996, 2001 and 2006, with the purpose of studying if there are any legible changes in these assumptions for the past 20 years.

Mothers of small children often work part-time in Sweden. Since old age pensions are based on lifetime income, part-time work leads to lower pensions, as long as there is no compensation from non-actuarial benefits such as minimum pensions. In this paper, I investigate whether different components of the Swedish pension system provide incentives for part-time work among women. The analysis is performed through a simulation of future pensions for 9 typical women in a certain cohort. For three levels of education, I compare pensions of women with different labor market participation rates in different growth scenarios.

Since year 2005 the accounting has changed for public companies because of the new international standards, IFRS. IFRS 3 provides a single international accounting treatment for acquisitions and has broadened the definition of intangible assets. By IFRS 3 goodwill is defined as the excess of the cost of acquisition and is separated from intangible assets. Now goodwill must be annually tested by an impairment test. There are many valuation issues to considerate when it comes to deciding the value of goodwill.

The Energy Performance Certification in Sweden was developed as a tool to achieve the Government's target to reduce Sweden's energy consumption by 20 percent by 2020. The Energy Performance Certificate has previously received some criticism for not fulfilling its purpose. Questions that formed the basis for this report is how the energy performance certification provides support to buyers of single-family houses and if the energy performance improved in terms of reliability. The report begins with a background description that describes how the energy declaration works and some of the findings of previous evaluations and surveys. A survey to investigate the broker's position to energy performance have been conducted as well as interviews with buyers and sellers of houses. An investigation whether the energy performance can vary between different calculation programs, depending on various assumptions made by the energy declarant, has been made.Brokers and sellers have proved negative attitudes towards energy performance, particularly brokers.

This thesis is a case-study of an ongoing court case between the Swedish Competition Agency and Växjö Municipality about a set-up requirement to the long-distance heating system for newly built private houses on municipality owned land. This requirement was set up as part of the municipality?s long-term environmental goals; however the Competition Agency claims that the demand is damaging the free market in the municipality. The purpose of this thesis is to determine which normative assumptions the decision makers have based their actions and re-action on, and whether or not these assumptions are valid, thru theoretical ideal types. This is determined via method of textual analysis.

The Energy Performance Certification in Sweden was developed as a tool to achieve the Government's target to reduce Sweden's energy consumption by 20 percent by 2020. The Energy Performance Certificate has previously received some criticism for not fulfilling its purpose. Questions that formed the basis for this report is how the energy performance certification provides support to buyers of single-family houses and if the energy performance improved in terms of reliability. The report begins with a background description that describes how the energy declaration works and some of the findings of previous evaluations and surveys. A survey to investigate the broker's position to energy performance have been conducted as well as interviews with buyers and sellers of houses. An investigation whether the energy performance can vary between different calculation programs, depending on various assumptions made by the energy declarant, has been made.Brokers and sellers have proved negative attitudes towards energy performance, particularly brokers.

The aim of this two year master thesis is to study the knowledge production within the field of Textile Studies at Uppsala University, with special focus on the use of artifact documentation as a research method. With domain analysis as a theoretical framework, ontological and epistemological assumptions as well as historical and social aspects are studied in relation to the research process. Qualitative research methods are used, including interviews, observations and text analysis. In the analysis of the knowledge processes in the field, perspectives on tacit knowledge and the concept of documents, are used as a theoretical basis. In the field of Textile Studies, the artifacts are used as one of the main objects of study, along with archival and pictorial sources. The main epistemological assumptions are that artifact analysis is dependent on a knowledge base, where technical handicraft skills, contextual knowledge and practical experience of object observation are the most important qualifications.

The purpose with this study is to identify an organizational culture at Posten Örebro based on Edgar H. Schein´s theory about the three levels of culture. These three levels consist of artifacts, espoused beliefs and values and basic underlying assumptions. Artifacts represent the visible and tangible of an organization and this level is the easiest level to identify. Espoused beliefs and values include common thoughts and ideals within the organization and are an aware, but not necessarily material, cultural level.

PurposeThe purpose of this study is to examine the companies on Nasdaq OMXS Large and Mid Cap to see if there are interesting patterns regarding their WACC assumptions, used when performing impairment tests on goodwill, during 2007-2009. If so, can we explain these patterns? MethodWe have gathered information about the WACC assumptions presented in the annual reports of the 133 companies that were listed on OMXS Large and Mid Cap during the spring of 2011. To complement this quantitative information we have also conducted an interview with Peter Malmqvist and contacted eight of the companies that were in the study.ConclusionWe can conclude that not all companies present their WACC assumptions in the annual report, even though IAS 36 states that this should be done. Of the 45 companies that were included in our study, eight had lowered their WACC during 2008 and increased it in 2009.