The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.

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.

The purpose of our paper was to understand the motivators that kept the social workers within the profession. Social workers' have a profession that, to the greatest extent, means high working load and difficult problematic issues. On the basis of this starting point we asked us why so many social workers still choose to remain within the profession for several years. The purpose of our paper is to understand what motivates the social workers to stay within their profession. To understand which are the motivators, we decided to use the theory salutogeent perspective with Aaron Antonvsky's sense of coherence.

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.

Studiens syfte är att ta del av gymnasielärares upplevelser och erfarenheter av den decentraliseringsprocess som kännetecknade skolverksamheten under 1990-talet. Närmare bestämt undersöks hur läraryrket som profession kom att förändras utifrån faktorer såsom kunskapssyn, självständighet i arbetet samt möjligheten att stänga verksamheten gentemot extern kontroll. Studien är en kvalitativ intervjustudie baserad på åtta semistrukturerade intervjuer där samtliga lärare är verksamma på samma kommunala gymnasieskola. Resultatet visar att lärarna överlag anser att läraryrket som profession kom att påverkas negativt av decentraliseringens förändringar. Exempelvis kom den förändrade kunskapssynen att ge lärarna en mer handledande roll i klassrummet istället för rollen som kunskapsförmedlare.

In the early nineties leisure-time pedagogic establishments moved in to school. The aim of the study is to try to find out how leisure-time pedagogues, who have been working for a long time, experience the moving of their establishment in to school and how this affect their practical work and their profession.The study is based on interviewes with four leisure-time pedagogues, who all have been working before?and therefore have experienced the time before?during and after their establishment moved in to school.These interviewes were recorded and later fully transcribed in preparation of analysis. Data was analysed with the help of the sociology of Pierre Bourdieu as a basis. Findings of the study suggest that the leisure-time pedagogues find it positive to be able to cooperate with teachers and other professional groups working in school, they explain how it enabels themselves to see pupils from a different angle and for others working in school to see pupils from a leisure-time pedagogue angle.Some of the pedagogues explain that they find it hard to work with big groups of pupils, or in small surfaces, which they did not have to do before their establishment moved into school.

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.

 The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.

 The english name of this essay is ?One man among many women?. This essay takes its starting point in the situation today with few male teachers in the earlier years of elementary school. I have decided to look at the small group of males that actually started the education to become teachers and why they did it when the profession as teacher today is low-paid, low status and is a profession with a large dominance of female teachers. I have chosen to write about this because of the importance for the children to meet both men and women as teachers in the early schoolyears.

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.

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

The purpose of this study is to stress what experiences men working in the earlier school years share about being a minority group and what thoughts they have about why other men tend to avoid this profession.In this survey I have interviewed four male teachers in the earlier school years. In previous research it is claimed that men choose not to get a teacher training for the earlier school years partly because this profession is known to be dominated by women where it is difficult for men to feel at home. It is also claimed that teachers in training choose the later school years in order to focus more on teaching than looking after the children. None of the interviewed men sees it as a problem being a minority group, neither during training nor in teaching. What the men in this survey state as the main reasons for why other men do not choose to become teachers are the low levels of status and salary.