Sverige och världen har under de senaste åren fått uppleva en fantastisk högkonjunktur. Det har varit lätt att låna pengar och företagen har gjort fina vinster. I spåren av god tillgång på kapital är företagsförvärv alltid aktuella. En relevant fråga för varje köpare är dock hur ett förvärv skall redovisas. Hur företagsförvärv skall redovisas har avseende noterade bolag genomgått genomgripande förändringar de senaste åren.

I november 2007 beslutade den svenska regeringen att samtliga offentligt finansierade organisationer, oberoende bransch, ska upprätta hållbarhetsredovisningar i enlighet med GRI:s riktlinjer. Hållbarhetsredovisningen ska fungera som ett komplement till den finansiella redovisningen och i dessa ska organisationerna redovisa miljömässiga, sociala och ekonomiska faktorer. Samhällets påtryckningar på att organisationer ska ta sitt ansvar för sina handlingar på ett hållbart sätt har ökat med tiden, med andra ord, strävan efter en hållbar utveckling behövs för att tillfredsställa dagens behov utan att äventyra kommande generationers möjligheter. Corporate Social Responsibility,, vilket syftar till att spegla organisationers miljömässiga sociala och ekonomiska påverkan, har således blivit ett betydelsefullt verktyg att integrera i organisationskulturen. Genom detta koncept har en icke vinstdrivande organisation, Global Reporting Initiative tagit fram ett ramverk (G4) för att möjliggöra harmonisering mellan organisationers hållbarhetsredovisningar, samt för att öka hållbarheten genom hållbara styreffekter.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.

Syftet med uppsatsen är att studera varför och hur företag arbetar med CSR, samt hur detta arbete kan redovisas. Vi har gjort en kvalitativ undersökning med utgångspunkt i fyra företag i olika branscher, Trelleborg AB, Green Cargo, Vattenfall och SAS. Vi har även intervjuat en revisor och en konsult inom CSR-området samt gjort en attitydundersökning med hjälp av enkäter.CSR står för Corporate Social Responsibility och handlar om det ansvar som företag har gentemot samhälle och miljö. Det är ett brett begrepp som innefattar många olika aspekter och uppfattas olika i olika sammanhang.En anledning till att företag arbetar med CSR är att intressenter så som kunder, ägare, media, intresseorganisationer och myndigheter med flera påverkar och ställer krav på företag. Kunder kan välja bort produkter som inte anses vara producerade på ett ansvarsfullt sätt och kan bojkotta företag som inte tar sitt ansvar gentemot omgivningen.

The forests in Sweden have, for a long time, been managed intensively. This has led to even-aged stands with few tree species and a lack of dead wood. Therefore, general conservation measures in connection with regeneration felling are important in order to promote biodiversity. Inventories carried out by the Swedish Forest Agency, however, show that about 25 % of the felled area does not reach the level of the Forestry Act, regarding general conservation measures. The aim of my study was to see whether exemptions from the six week notice of reporting regeneration fellings (the Forest Agency demands a report six weeks in advance of fellings), affect the results of the general conservation measures taken.

2007 infördes regler om dokumentationsskyldighet i Sverige. Reglerna baserades på OECDs riktlinjer för internprissättningsdokumentationskrav. I slutet av september 2014 publicerade OECD BEPS-rapporten ?Guidance on Transfer Pricing Documentation and Country-by-Country Reporting? vilken innehåller omfattande förslag på hur OECDs nuvarande internprissättningsdokumentationsregler bör revideras. Frågan blir därmed om, och i så fall hur, kommande svenska internprissättningsdokumentationsregler bör utformas?Det finns idag betydande skillnader mellan nuvarande svenska bestämmelser och OECDs kommande ändringar.

Bakgrund: Krav på ökad information och transparens i årsredovisningar har varit ett debatterat ämne de senaste åren. International Financial Reporting Standard (IFRS) har uppmärksammats med anledning av de ökad krav på upplysningar som standarden ställer däribland genom reglerna i IFRS 7 Finansiella Instrument: Upplysningar. Användandet av IFRS 7 blev lag år 2007 och gäller vid upprättande av en koncernredovisning. Kraven i IFRS 7 syftar till att visa företags hantering av finansiella instrument och därmed öka redovisningens transparens. Med anledning av de ökade krav som ställs på företag vill denna studie se hur noterade bolag har anpassat och förändrat sin redovisning enligt standarden.   Syfte: Studiens syfte är att analysera bolag noterade på OMX Nordic Exchange Stockholm Large Cap och deras redovisning enligt IFRS 7 för att se om någon förändring skett i mängden upplysningar som lämnats i årsredovisningar för år 2010 jämfört med år 2007.Metod: Den kvantitativa metoden har använts för att genomföra undersökningen.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

Hållbarhetsredovisning bland företag har ökat markant de senaste åren. Organisationen GlobalReporting Initiative påbörjade 1997 arbetet med att ta fram riktlinjer för företags hållbarhetsredovisning.Nu, drygt ett decennium senare, har dessa riktlinjer fått stor acceptans bland företag och dess intressenter. Företag har fått ett betydelsefullt verktyg att använda i sin rapportering av det hållbarhetsarbete som utförs. Tidigare forskning inom närliggande ämnen, till exempel Corporate Social Responsibility och frivilliga upplysningar, har visat variationer i företags redovisning av icke-finansiell information. Med GRI-riktlinjernas ökning i popularitet ville vi undersöka vad som påverkar innehåll i rapporter framtagna enbart enligt detta regelverk.

English title: Julia and the elite. A study of how the Internet hatred developed into a media avalanche.Introduction: During February 2013 Swedish media flooded with news of online hate directed towards women after an episode of Uppdrag Granskning on SVT (2013). Female media profiles were given the opportunity to tell the entire Swedish population about the hate and threats they had been exposed to online. In this thesis we want to investigate what topics end up on the media´s agenda, how a piece of news is developed and framed.Questions: How does a piece of news considered highly newsworthy develop from when it first appears in the media until it gradually disappears? How and why did Internet hatred end up on the media´s agenda? How does the media framed the Internet hatred?Theory: To be able to answer the questions formulated in this thesis, the following theories have been used: Agenda-Setting theory, framing theory, news valuation and media logic. Method: Quantitative content analysis of news broadcasts and debate shows from TV, radio and newspapers.

Share repurchases in Sweden has since legalization in 2000 gained momentum. Similar to other corporate events, there are studies that examine whether this affects the share price performance. With studies in the U.S. that measured excess returns of approximately 3,5 percent on the announcement day; Swedish buybacks, holding a tighter regulation is of interest to study. The Stockholm Stock Exchange regulation regarding reporting is also similar to the Stock Exchange in Hong Kong.

In this study we examine four Swedish newspapers? visual coverage of the Tunisian and Egyptian uprisings in 2010 and 2011 ? commonly known as the ?Arab Spring Revolution?, the ?Jasmine revolution? and in Sweden also the ?Women?s revolution? ? focusing on three main perspectives: news values and framing, postcolonialism, and gender.By means of a comprehensive content analysis and an in-depth semiotic analysis, the purpose of this study is to investigate how Swedish written media frames the revolution and its initiators and partakers through news photographs, headlines, lead paragraphs and photograph bylines, and to determine whether or not it reproduces earlier trends of media coverage and framing of non-Westerners and non-Western societies.The purpose of the extensive content analysis is to attain data for empirical research of the visual portrayal of the uprisings? first twelve weeks in Sweden?s four largest newspapers Dagens Nyheter, Svenska Dagbladet, Aftonbladet and Expressen. The analysis reveals that episodic framing is regularly used in all four newspapers, and that media demonizes Tunisians and Egyptians by constructing them as a brutal, uncivilized and threatening group which almost exclusively consists of men, and whose members are neither quoted nor named. It also shows that women are symbolically annihilated by media and that the very few women who do occur are gender stereotyped in accordance with established media conventions and postcolonial tradition, with the interesting exception of women being quoted to a larger extent than men. The analysis furthermore confirms the low occurrence of female journalists in Swedish foreign reporting, as well as demonstrates that the gender of the journalists does not influence what types of stories are written or how they are framed.The variable frequencies obtained from the content analysis provide indicators which are subsequently explored in the semiotic analysis of four news photographs.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

The electric vehicle market has potential to contribute to Sweden?s national goal to have a fossil fuel independent transport sector by 2030. However, the market answers to a lot of challenges making it difficult for the market to fully reach its potential. The volume of electric vehicles has seen a steady increase during the last year (2012), although many of these vehicles are mostly for PR purposes or bought by the public sector that wants to lead by example. Still, barriers in the form of high purchase costs, an anxiety for the limited battery capacity and the lack of standardisation are some of the problems that the market is struggling to solve.

Many participants in the Swedish timber market procure raw material from private forest owners. They often also offer forest services to ensure reforestation after final felling. Selling silviculture services can be a part of creating a long term relationship with the landowner for future timber purchases. The Swedish Forest Agency monitors forest rejuvenation results in the entire country. In the latest survey (2006 - 2008) the proportion of approved regeneration area was 78%.