Bakgrund: Människor tenderar att identifiera sig själva med olika sociala grupper, exempelvis utifrån professions- eller organisationstillhörighet. Individer inom samma sociala grupp formar ofta liknande normer och värderingar, vilket skapar en känsla av tillhörighet. I en professionell organisation tenderar medarbetare tillhörande en profession att identifiera sig med sin profession snarare än sin organisation, vilket i sin tur påverkar relationen mellan individ och organisation. Under de senaste åren har begreppet medarbetarskap blivit alltmer populärt på den svenska arbetsmarknaden. Begreppet innefattar hur medarbetare hanterar relationen till sin arbetsgivare och till det egna arbetet.

 IAS 40 allows two methods of valuation for investment properties, fair value model and cost model. The purpose of this paper is to investigate what drive property companies to disclose their investment properties at fair value. In order to understand their choice, we use accounting choice theory and the three factors this theory describes, information asymmetry, allowing opportunism and agency costs. To answer our purpose, we have from a qualitative approach performed semi-structured interviews with respondents from five of the largest listed property companies in Sweden. The results suggest that firms have chosen the method that is most effective in the valuation of investment properties.

The purpose of this Master thesis is to illustrate the public librarian. People in general, including library users and leading personalities in the field of culture in the communities do not know the tasks of the public librarian. We presume that the vague picture of duties of the public librarian might cause problems. In this dissertation we mean to examine only public librarians, hereby we exclude for example, university- and company librarians. The sentences of this thesis are: How are the public librarians viewed, in meaning of, tasks, role/-s, comptetence/-s, status and image? And can we call it a "profession" in the classical sense? We answer these questions by using relevant literature, interviews and conference paper.

Bakgrund: Människor tenderar att identifiera sig själva med olika sociala grupper, exempelvis utifrån professions- eller organisationstillhörighet. Individer inom samma sociala grupp formar ofta liknande normer och värderingar, vilket skapar en känsla av tillhörighet. I en professionell organisation tenderar medarbetare tillhörande en profession att identifiera sig med sin profession snarare än sin organisation, vilket i sin tur påverkar relationen mellan individ och organisation. Under de senaste åren har begreppet medarbetarskap blivit alltmer populärt på den svenska arbetsmarknaden. Begreppet innefattar hur medarbetare hanterar relationen till sin arbetsgivare och till det egna arbetet.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

Forskare och praktiker har under de senaste decennierna påpekat hur införandet avmanagement, det vill säga en företagsinspirerad styrtrend inriktad på organisationsskapande,styrsystem samt chefskap, förändrar advokatyrket. Advokatyrket har länge präglats avautonomi medan införande av nya managementidéer ofta inneburit chefskap och styrning.Syftet med denna studie är att beskriva och analysera hur nya managementidéer tar sig uttrycksom styrlogik på advokatbyrån Holmgrenhansson för att undersöka om dessa nyamanagementidéer kolliderar med tanken om profession som styrande logik. Definitioner avmanagement, profession samt två faktorer för en möjlig kollision har utvecklats till enanalysmodell där begreppen chefskap, organisationskapande, styrsystem, autonomi,målkonflikt samt rollkonflikt har analyserats. Semistrukturerade intervjuer med åttarespondenter på advokatbyrån Holmgrenhansson har genomförts. Resultatet av studien är attmanagement på Holmgrenhansson tar sig uttryck i ett tydligt chefskap, ettorganisationsskapande samt genom olika styrsystem.

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Problem: Is the free cash flow a value relevant accounting measure in relation to the Swedish stock market?Objective: The aim is that by using an investment strategy to examine whether the free cash flow is an accounting measure that could be perceived as value relevant in relation to the Swedish stock market.Method: The paper is based on a quantitative survey of empirical evidence that has been collected from companies listed on the Large and Mid-Cap lists of the Swedish stock market.Theoretical Frame of reference: value relevance, cash flow, portfolio theory, drive theoryResults: It was concluded that the study results conform to the Finnish survey results. The portfolio shows higher returns than the OMX index..

The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

AbstractAim: The purpose of this study was to gain a deeper knowledge of how nurse anesthetists feel about their own profession. It was hoped that by gaining a deeper understanding of how the nurse anesthetist is experiencing its own profession, it will create better conditions for development and evolution of the nurse anesthesia profession and skills. Method: for the study a qualitative approach was used in which ten anesthesia nurses were interviewed, aged 27-55 years, four men and six women participated in the study. The interviews were processed and analyzed based on qualitative content analysis. As a theoretical framework Patricia Benner seven skill domains was used.

The purpose of this thesis is to get knowledge about how it is to work as a librarian at Gothenburg city library during a rebuilding process and during the time when they have worked in a temporary library so called niche library. Which part did they have in the renovation project and in the niche library? The aim is also to find out how the librarians have experienced their time in the niche library and if it has affected their profession and identity.The method that is used to answer questions of the study is semi-structured interviews with four public librarians. Through comparing previous research in building and rebuilding process I have analyzed the four public librarian?s part in the renovating process and the temporary library.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.