Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

The purpose of this study is to examine what factors that motivate people to work in professions with an explicit and inherent risk of threats and violence. By using a qualitative study and conducting in-depth interviews with eight security guards and doormen with experience from working at restaurants and nightclubs, the study could conclude that the interviewed security guards and doormen were motivated mainly by economic incentives and the social interaction that the profession entails. Status and riskiness of the profession did also, to a certain extent, contribute to the motivation. The professions' lack of advancement opportunities were frequently mentioned as the main reason to why one chose to leave the position, or consider the time in the profession as limited..

The study takes place in the capital of Sweden, Stockholm. It focuses on how the past reforms since the 90s have changed the teachers? occupation as a profession.The study is partially based on analysis of prior research and documents related to the thesis. The cornerstone of it is based on four immerse interviews carried out in three different schools. Two of which were private schools and the third is a municipal school.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

I en allt mer globaliserad värld ställs högre krav på företagens effektivitet och flexibilitet, detta har bland annat medfört stora satsningar på produktionsutveckling, vilket till slut föranlett lean production. På grund av att de traditionella styrsystemen inte anses vara användbara för företag som arbetar med lean production utvecklades lean accounting, som är ett relativt nytt koncept som anses ha utvecklats för att ta hänsyn till lean productions påverkan på hela verksamheten. Däremot kan företag inte anta att det enbart handlar om att hitta ett koncept och för att därefter tillämpa konceptet. Denna studie syftar därför till att beskriva hur ledningsgruppen i tillverkande SMF mottar lean accounting och att beskriva det första steget i utformningsprocessen hos tillverkande SMF. Detta har genomförts genom observationer med hög närvaro och även sintervjuer med en ledningsgrupps medlemmar på ett tillverkande SMF.

This study aims to examine how performance management is compatible with the operations at Sida, Sweden?s International Development Cooperation Agency, by performing interviews with representatives from Sida. The public sector is facing increased demands on accounting, which has emerged as an institutionalized social norm in society. The nature of Sida?s operations, however, proves to be highly complex, rendering results based management difficult to implement.

Gotland is famous around the world for its unique nature. The agriculture here has always been an important source of income and part of the identity of the island. But today the profession has low status and hard to survive. How can the interest for farming be increased?Gotlandsgården is an investigation about how the agriculture could develop.

Traditionellt sätt har det varit svårt för forskare att dokumentera förekomsten ochomfattningen av manipulering av redovisningsmått. Big Bath Accounting är ett fenomen sominnebär att tveksamma redovisningsmetoder tillämpas i syfte att förvränga företagets verkligasituation, vilket ofta sker i samband med VD-byte och när företag redovisar ett för periodennegativt resultat. Intresset för ämnesvalet väcktes utifrån en tidigare studie om Big BathAccounting, som påvisade statistiska samband mellan nedskrivning av goodwill vid VD-byterespektive negativt resultat. I denna studie är syftet att utreda om statistiska sambandföreligger mellan företagets avsättningar vid VD-byte och negativt resultat enligt teorin BigBath Accounting. I studien undersöks inte alla avsättningar, utan endastomstruktureringsutgifter och övriga avsättningar, då de är svåra att kontrollera och utrymmekan finnas för kreativ tolkning.

BakgrundFrån och med den 1:a januari 2005 ska alla börsnoterade bolag inom EU tillämpa IFRS. I de flesta länder råder valfrihet för onoterade bolag att tillämpa IFRS eller nationella redovisningsstandards. Det har dock visat sig att SMEs främst väljer att tillämpa de nationella reglerna, då IFRS anses för omfattande och kostsamma att tillämpa. Mot denna bakgrund tog IASB initiativet till ett förslag om ett införande av internationella enhetliga redovisningsstandards för små- och medelstora företag.SyfteDenna uppsats avser att undersöka hur redovisningsstandards som idéer sprids, vilka bärarna av idéerna är samt hur idéerna blir starka och uppnår legitimitet. Vidare avses att utreda vilka institutionella faktorer som kan förklara inställningen till införandet av internationella enhetliga redovisningsstandards för SMEs i olika länder.AvgränsningarUppsatsen avgränsas till att omfatta länder som tillhör den anglosaxiska och kontinentaleuropeiska redovisningstraditionen samt ingår i EU eller EEA.MetodSyftet besvaras genom att analysera hur IASB gått tillväga avseende SME-projektet samt genom att tolka de yttranden som inkommit till IASB avseende diskussionsunderlaget ?Preliminary Views on Accounting Standards for Small and Medium-sized Entities?.ResultatRedovisningsidéer sprids genom idébärare samt genom tolkningsprocessen där de även blir starka och vinner legitimitet.

Many professions, such as doctors and psychologists, have a long history of work practice which have resulted that these professions have created their own ethical guidelines. The IT profession, which can be viewed as a relative young and somewhat immature profession, have yet to accommodate any clear guidelines regarding ethics. It?s therefore imperative to create discussions regarding ethical actions to raise the ethical awareness and also create ethical guidelines. The development of the IT profession is moving forward at a quick pace and it?s important to understand that this rapid advancement is not only changing the profession but also changing the society and the environment.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

The aim of this essay is to get a deeper understanding of a teachers' profession and to get knowledge of how earlier experiences can influence you as a teacher. I have interviewed a female teacher, Pia to get this understanding. As a tool to get the teacher's whole story I used the life story method. In her profession she is influenced by her own importance of security as a child.Her own needs of security has given her an deeper understanding for pupils like herself during the childhood; insecure and afraid. Her understanding for all kinds of behavior among the children has increased by her own experiences.The story shows that Pia is frustrated by the fact that she can't control her own working time.

The aim of this study was to investigate physician?s view of physiotherapy in primary health care. Semi structured interviews were conducted with five physicians. The study was carried out as a qualitative context analyse study. The interviews were coded in categories independently by the two authors.

Background: In 2001 the European Commission presented legislation to require use of IASB standards named IAS/IFRS for all listed parent companies within the EU no later than 2005, to improve an internal market for financial services within the EU. This harmonisation of the accounting regulations answers to the social development of today with land-frontiers easier to cross, increased demands on an open financial market and the companies searching for risk capital outside the boundaries of the own country. International comparisons within accounting have consequently become more of current interest and necessary. When the requirement to use the IASB standards only is intended for the group accounting the remaining question is according to which regulations the parent companies will set up their annual financial reports. In Statens Offentliga Utredningar 2003:71(Swedish Government Official Reports) the parent companies are suggested to be given an opportunity to apply IAS/IFRS also in the annual financial report.