In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

AbstractThe aim with the study was to describe and to compare nurse students' views about importantcaring behaviors in order to give good caring. An empirical comparative study wasimplemented on a college in the middle of Sweden. Nurse students in the beginning and at theend of their education sorted and prioritized 50 caring behaviors (CARE-Q). The result showedthat the students' description of important caring behaviors has many similarities. However, theresult also showed that there were significant differences between the student-groups where thestudents at the beginning of their education rated several caring behavior as significant moreimportant than the students in the end of their education.

Purpose: To evaluate how a treatment period on four weeks in a warm climate influences physical function, condition and the patient's experience of the climate effect of patients with ankylosing spondylitis. Method: 10 persons with a diagnosis of ankylosing spondylitis went through four weeks of treatment on Centro Forestal Sueco, Marbella. The treatment consisted of both physical and theoretic lessons given of a rehabilitation team. All patients were examinated measured for physical function and condition before treatment, after two weeks and at the end of the treatment. To measure physical function, Timed-Stands Test, Timed Get Up and Go, The Bath Ankylosing Spondylitis Metrology Index, Index of muscle function and functionestimitation of shoulder/arm were used.

The European history of bath has its roots in the Greek culture about 2500 years ago. In every Greek town was situated at least one center of culture, a gymnasium, that contained bath establishements, areas for physical training, restaurants, librarys and readingrooms. Already 400 B.C. Hippokrates, founder of the art of healing, spoke for the waters important qualities in medical treatements. After the Greeks the Romans overtook and maintained the polished manners of bathing, and thanks to them the culture spread to the north of Europe. During the middleages the art of swimming was well respected among soldiers and knights, and was frequently practised in tournament games and competitions. At the same time the bathhouses were developed in the towns of Europe.

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.

AbstractTitle: Transparency within Public Relations ? A study about PR-companies understanding of opennessPages: 71Authors: Olof EhrsTutor: Virginia MeliánCourse: Media and Communication Studies, Bachelor Degree.Period: Autumn 2011.University: The Department of Journalism, Media and Communication, JMK,at Stockholm University.Background and aim: The PR-industry is continuing to grow in Sweden. The increase of working consultancies has made it more difficult to define what PR-activities really are in Sweden today. This exam reviews the presence and lack of transparency within the PR labour. The aim of the essay is to inspect the PR-companies relation to transparency and non-transparency.

Intäkter är ett stort och viktigt område inom redovisning. Redovisningen av intäkter är imånga fall problematisk eftersom intäkterna behandlas annorlunda i olika standarder och iolika delar av världen. International Accounting Standards Board (IASB) och FinancialAccounting Standards Board (FASB) arbetar sedan 2002 med ett harmoniseringsprojekt somsyftar till att ta fram en heltäckande standard för intäkter som ska kunna applicerasinternationellt. Utkast till den nya standarden har presenterats av IASB, vilket har fått mångareaktioner från olika företag i olika branscher. Den del av standarden som fått mest kritik frånföretagen är den ökade mängden tilläggsupplysningar som kommer krävas i företagensfinansiella rapporter.

The avowed aim in this project was to see how the Swedish egg production is today. My first question was if the Swedish egg producers egg production turn a profit. I have done five after calculation at five different egg producers with different systems from case to case. The difference has been the living system, the fodder and the egg price. They made a report in Uppsala, Sweden (Hoffman & Andersson, 1996), where the look forward to a Swedish cage ban and made calculations after that coming ban. After that they lift the Swedish ban of cages and the egg producers could invest in new cages who called the decorated cage.

With the days DGPS-technology can a position of 5 centimetres decides. With this exactly position is the technology very interesting for the agriculture. I think this technology can come more and more in the future. You can also move the fact and information further to the spreader, sprayer and seeders. If the combine is equipped with harvest accounting, can you with help of the system make harvest maps.

Titel: Intäktsredovisningens nya form - En förstudie i hur de nya reglerna för intäktsredovisning tros påverka finansiell information från entreprenadföretag Bakgrund och problem: Intäkter utgör oftast den största och mest relevanta posten när det kommer till företags redovisning. De regler och regelverk som styr intäktsredovisningen har det senaste decenniet diskuterats flitigt. Detta dels för att intäktsposten och dess redovisning har varit i centrum för ett antal redovisningsskandaler, dels för att reglerna inte är harmoniserade och för svåra att tillämpa. Problematik har lett till ett konvergeringsprojekt mellan de två stora normsättarna International Accounting Standards Board och Financial Accounting Standards Board som nu under andra halvåret av 2013 kommer presenter ett nytt regelverk gällande intäktsredovisningen. Syfte: Syftet med denna studie är att undersöka hur intäktsredovisningen för entreprenadföretag fungerar, samt att ge en inblick i hur de nya reglerna kring intäktsredovisningen tros komma att påverka företag i entreprenadbranschen. Vidare syftar uppsatsen till att undersöka hur redovisningsexperter tror att de nya reglerna kommer påverka möjligheten för externa intressenter att få en rättvisande bild av företagen. Metod: Studien tillämpar en kvalitativ metod där sammantaget fyra respondenter intervjuats genom en semistrukturerad intervjumodell.

The aim of this empirical study was to investigate how nurses on a ward within the emergency clinic deal with analgesia prescriptions and the pain management documentation. The used method was divided into chart reviews and qualitative interviews with nurses in clinical practice at the ward. This means that both a qualitative and quantitative approach was desired. The results incline that nurses generally apply to the laws and restrictions surrounding the nursing discipline, as used in pain treatment. Thus they generally fulfill the obligations accounting to documentation.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

I och med info?randet av International Accounting Standards Boards (IASB)redovisningsregler - International Financial Reporting Standards (IFRS) och International Accounting Standards (IAS), fo?r att fra?mja fo?r en harmonisering av redovisningen har medlemsstaterna i Europa bo?rjat na?rma sig en alltmer likriktad redovisning. I arbetet mot en mer global och ja?mfo?rande marknad har de olika medlemsstaterna tvingats a?ndra pa? kulturellt trygga och betingade ramverk. I det fo?ra?ndringsarbete som sker har det blivit no?dva?ndigt med laga?ndringar fo?r att se till att en snabb samt regelra?tt redovisning sker.

Inledning: Mycket diskussion har förts kring nedskrivningsprövningen av goodwill och de tydliga element av subjektivitet och bedömning som den präglas av. Då mer subjektivitet kännetecknar värderingen av goodwill än andra tillgångsposter leder det till att ledningen kan påverka nedskrivningen i större utsträckning än vad gäller nedskrivningen av andra tillgångar. Syfte: Studien syftar till att jämföra en teoretiskt framräknad diskonteringsränta och företagens egna diskonteringsränta, och en eventuell skillnad mellan dessa diskonteringsräntor. Ett antal förklaringsvariabler kommer undersökas för att se om dessa kan förklara en eventuell differens.Metod: I studien har en kvantitativ undersökningsmetod använts där redovisningsmässiga siffror har hämtas in samt studerats med hjälp av CAPM-modellen.Analys och slutsats: Analysen fastställer att det förekommer en skillnad mellan redovisad och teoretisk diskonteringsränta. Studiens slutsats är att det som är mest bidragande till de kraftiga skillnaderna mellan diskonteringsräntorna är utformningen av IAS 36. Detta beror till största del på att värderingen av goodwill baseras på osäkra antaganden och bedömningar. Förslag till vidare forskning: Förslag till vidare forskning är att göra en liknande studie men över en längre tidsperiod eller undersöka andra faktorer i nedskrivningsprövningen än diskonteringsräntan.