Objective: The study will identify where conflicts between SMEs and the Annual ReportsAct exists to find out if there is a need for adaptation of Swedish accounting to achieveinternational comparability.Method: A descriptive method was used to make the regulations in IFRS for SMEs and ÅRLequivalent and to observe the differences between the regulations a comparative method wasused. After this the conflicts could be sorted out with the help of the former so called ?IASinvestigation?.The conflicts and differences then were categorized into the approach theyrelated to, withFrame of reference: The frame for the study is recognition and valuation for collecting andanalysing the data. The approaches are presented for the balance sheet and income statementapproaches as they form the basis for analysis. Annual Reports Act, the EG-directives and theK3-projects are described as they have a central role in the background to the study andfurther understanding of the data.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.

Ravelsmarks gård have now reached the stage when there are few options for the future. The options are either a construction of completely new farm buildings or a winding up of the milk production. Present on the farm today there is 65 dairy cows plus recruitment. 44 cows stand in long-stalls and 20 cows stand in short-stalls. The objective of this study was to examine the profitability of a completely new cowshed. In order to get costs for investments different milking systems and equipment for feedstuff have been compared. The systems in the investment budget have been chosen on recommendations from advisers, salesmen and on the basis on what is suitable for the farm. One system where a so-called mix feeder wagon is used for the roughage seemed to be best suited for Ravelsmark. The different prices obtained for the manure well show that there are possibilities to decrease the investment costs.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.

Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

Non-profit organizations gain increasing attention in society but their legitimacy often decrease by scandals in separate organizations. Doctors without borders (MSF) constitutes an exception and has managed to retain their legitimacy. The aim of this study was to examine how MSF built and retained its legitimacy towards institutional actors in their environment, when the branch in general is suffering from a crisis of confidence. In a case study, this was done by identifying the institutional pressures on MSF and examining which strategies MSF uses to handle the pressures. The study was conducted through qualitative interviews with employees at MSF and actors in their environment.

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.

This paper examines the non-profit organization Friskis&Svettis in order to gain insight into whether governmentality is used and if it is being used in what way. Furthermore we analyzed the requirements and consequences that that may have developed out of this governance structure. To get answers to the questions asked in this paper, a qualitative approach has been taken by the use of interviews with officials at Friskis&Svettis Uppsala. The conclusions drawn from the survey is that there are factors that indicate that governmentality is used within the organization by way of the use of guidelines which can be seen as a technique to control individuals and point them in the desired direction, and the follow-ups that can verify that the guidelines are being followed by the officials. The guidelines and the follow-up have also been an organizational requirement.

The first of May 2005 changes were made in the Annual Accounts Act. The 2006 Annual Report of companies with more than ten employees or assets over 24 million SEK must include environmental information in the directors' report if it affects the company's development, result or position. A survey made by KPMG 2007 investigating the environmental information of companies listed on Large Cap Segment of the OMX Stockholm exchange showed that only a third of the companies, included in the survey, complied with the new law requirements. I have examined how the environmental information in the directors' report is formulated and why the information is formulated in that fashion. I have examined seven companies listed on the Large Cap Segment of the OMX Stockholm exchange. Four companies from the materials sector and three banks from the financials sector were included in the survey.

The aim of the thesis was to identify whether, and if so how, aspects of sexual health (reproductive health and cohabitation) are compiled in the National Quality Register and identify reasons for this. A quantitative method has been applied to go through the registers annual reports. In the first part of the thesis, the registers annual reports was mapped with the help of a checklist designed through World Health Organizations (WHO) definition of sexual health. In the second part, a questionnaire was sent to those responsible for each register to find reasons to why and how sexual health is included in the National Quality Registers. The result shows that sexual health is not usually included in the register data, although the survey showed that most registers brought up aspects that could affect the current target group's sexual health.

Bachelor Thesis Music & Event Management School of Economics at Linneaus University of Kalmar, Economics, 2FE40E, Spring 2013 Author: Johan Hagelberg, Sofia Prins & Oskar Sjögren Supervisor: Petter Boye Examinator: Thomas Karlsson Titel: Det svåraste som finns är att tänka i nya banor - En studie kring personalhantering och effektivisering av arbetet på svenska musikfestivaler.Purpose: The purpose of this study is to investigate how different music festivals in Sweden can work to increase the efficiency by managing the workforce and internal knowledge.Method: The study was based on a qualitativ method with an abductive approach. The majority of the data comes from qualitativ interviews with persons in the industry.Conclusion: The music festivals in Sweden are acting under a constant economic pressure which leads to an experienced need for a larger workforce - mosty non-profit. The result of this study shows that the larger workforces are both unmotivated and decreases the effeciency of the work. The study aims to highlight the diffrenses between non-profit and commersial festivals and the way they work with human resource management and personal in different levels of the organization..

Holmen Skog, region Norrköping, is located in an area with good potential for backhauling because a large number of geographically scattered mills. However, despite these factors there are many difficulties preventing the realization of this potential. The purposes of this study were twofold. First, from a hauling contractor perspective, to calculate backhauling profits and suggest a profit sharing scheme. Second, to identify and quantify obstacles and possibilities for realization of backhauls.The study required the use of three different types of methods.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

Previously studies have shown that the way companies explain outcome in their annual report is not totally trustworthy. Studies show that the management has a self serving bias when they explain the result to give a positive image of the company. Our study is based on investigations into this phenomenon in the telecom market in Sweden. Turbulent market conditions with, among other, deregulation of the monopoly of fixed telephony and a huge technical evolution, which has led to an increase in competition, is the reason to why we have chosen to study the telecom market in Sweden. As a benchmark in our study the attribution theory will be used.