The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

In Stockholm there are currently five women, out of a total of 102 employees, working in public sports arenas. In sports arenas men are numerically superior amongst the workers as well as the visitors. These arenas are in many ways male dominated, masculinized environments. In this essay I investigate the reasons behind the uneven distribution, in terms of gender, among sports arena workers. I do this by interviewing seven female sports arena workers (the five current and two former), and by observing their workplaces.

Studiens syfte var att utifrån ett professions perspektiv, undersöka samverkan mellan idrottslärare och sjukgymnaster, i förhållande till idrottsundervisning för elever med funktionsnedsättning. Syftet var också att belysa vilka konsekvenser denna samverkan har för elevers delaktighet i ämnet idrott och hälsa enligt idrottslärare och sjukgymnaster.  Kvalitativa intervjuer genomfördes med fem idrottslärare och fem sjukgymnaster. Intervjuerna transkriberades, analyserades innehållsmässigt och kategoriserades. Bearbetningen mynnade ut i 15 teman som beskriver idrottslärarnas respektive sjukgymnasternas subjektiva uppfattningar om idrottsundervisning för elever med funktionsnedsättning, om respektive profession uppdrag/förväntningar samt om samverkan mellan idrottslärare och sjukgymnast.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

Mitt arbete tar upp varför förskolan är en kvinnodominerad arbetsplats. Vilka de bakomliggande orsakerna till att det är så belyses också i arbetet. I min undersökning ingår både manliga och kvinnliga förskollärare samt en kommunal tjänsteman. Deras tankar kring varför kvinnliga förskollärare är i så stor majoritet och vad det beror på att de manliga förskolärarna i förskolan är så få, presenteras. Undersökningen är genomförd på fem olika förskolor samt på ett kommunalkontor i Nordvästra Skåne..

Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Studiens syfte var att utifrån ett professions perspektiv, undersöka samverkan mellan idrottslärare och sjukgymnaster, i förhållande till idrottsundervisning för elever med funktionsnedsättning. Syftet var också att belysa vilka konsekvenser denna samverkan har för elevers delaktighet i ämnet idrott och hälsa enligt idrottslärare och sjukgymnaster.  Kvalitativa intervjuer genomfördes med fem idrottslärare och fem sjukgymnaster. Intervjuerna transkriberades, analyserades innehållsmässigt och kategoriserades. Bearbetningen mynnade ut i 15 teman som beskriver idrottslärarnas respektive sjukgymnasternas subjektiva uppfattningar om idrottsundervisning för elever med funktionsnedsättning, om respektive profession uppdrag/förväntningar samt om samverkan mellan idrottslärare och sjukgymnast.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

The aim of this thesis is to examine the archivist's professional role in public authorities and discuss if, and in what way, the profession is effected by the new swedish process oriented archival description system. The study focuses on swedish authorities and does not make any international comparisons with other institutions. Neither does it investigate archivists workingin the private sector, but centers on public institutions.The survey is performed in five swedish public authorities, using interviews and observations. Grounded theory is used as a method initially in the purpose of keeping an open mark towards the object of study. The initial results led on to questions about how well the archivists perceived that communication within the authorities served, and how this in turn prepossessed their work situation and the professional roles in which they found themselves.

The aim of this study was to explore whether the patients? expectations of physiotherapy correspond with the physiotherapists? view of their own professional role. Two separate questionnaires were used, one to the patients and one to the physiotherapists, which questions were able to compare. Totally 41 patients and 6 physiotherapists answered the questionnaires. The low number of answers from the physiotherapists made it impossible to fulfil the purpose.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

In our bachelor thesis we have strived to examine the representation of journalism students in Nicaragua. The freedom of press is much lower compared to Sweden and the journalist profession is protected by a certificate. It is also a high level of corruption within the country. Our investigation concerns who has access to the journalist education and the goal is to compare that with the public in Nicaragua. To be able to examine the representation among the journalism students we have chosen seven different aspects to examine, the sex of the student, witch social class they belong to, their academic background, religion, ethnicity, geographical belonging and political view.