The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The goal of this paper is to find out how solar cells can improve energy efficiency on-board M/S Sydfart. The paper is based on a number of energy measurements on board the M/S Sydfart. The solar surface is calculated by measuring the available space for installing solar panels. Global radiation data is taken from STRÅNG's database, the data is then used to calculate the theoretical power produced by the solar cells. Energy efficiency is analysed in two ways.

Background: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

In recent years there have been major changes in the accounting field and the question of what is fair and accurate reporting is always a relevant issue. Defining the concept of true and fair view and to find an accurate synonym is difficult, still it may be considered that there is an implied meaning of the concept in the business of accounting. In 2004 BFN started the development of K2, a simplified regulatory framework for small companies. The purpose of K2 is to facilitate the accounting and reduce the administrative burden for these companies. In Sweden, 95 percent of all companies belong to the category of small companies and are allowed to use the new and simplified regulations, K2.

Strategin Big Bath Accounting betecknar situationer då VD upprättar externredovisning efter förutbestämda mål och medvetet ändrar företagetsredovisningsmetoder. Artiklar som ifrågasätter företags externa redovisningförekommer regelbundet i svensk affärspress. Journalister diskuterar med storskepsis sanningen kring vissa börsbolags redovisade resultat. Uppsatsen syftartill att undersöka om denna strategi förekommer bland företag påStockholmsbörsen. Big Bath Accounting operationaliseras i denna studie tillnedskrivning av goodwill vid VD-byte eller vid negativt resultat.

The goal of this paper is to find out how solar cells can improve energy efficiency on-board M/S Sydfart. The paper is based on a number of energy measurements on board the M/S Sydfart. The solar surface is calculated by measuring the available space for installing solar panels. Global radiation data is taken from STRÅNG's database, the data is then used to calculate the theoretical power produced by the solar cells. Energy efficiency is analysed in two ways.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

This thesis studies the customer relationships and customer accounting methods used by a Swedish fashion company. The aim is to test the empirical applicability of the relationship based framework developed by Lind and Strömsten and to explain potential differences between empirical observations and theory. The framework is based on the categorization of four customer relationship groups and the appropriate customer accounting methods to be used for each relationship. The fashion company, that recently assessed the profitability of its customer base in an aim to implement a new customer strategy, is the object of the qualitative case study. The case study reveals that all customer relationships are to be found at Whyred, except the connective customer relationship.

The hypocrisy of democracy is to help autocratic rulers to stay in power because it benefits their own country. This thesis examines how the United States of America justified their cooperation with the Iranian Shah Mohammad Reza Pahlavi during the period of 1953-1979, until he was overthrown by his own people. This case-study doesn´t make general conclusions about the US foreign policy towards other countries except Iran.The theoretical starting point for the empirical analysis is the political dilemma of dirty hands. With the analytical instrument, constructed with a normative analysis about the concept of dirty hands, it´s possible to discover which ethical discipline the American presidents had to uphold to justify their actions.There are three different aspects of their cooperation which are lifted in this thesis. The first one is about the circumstances that made them begin their cooperation, the second regards the features of the cooperation.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

The project was carried out with SwedSafe AB, engaged in hearing and manufacture of earplugs. Since the company is a world leader in the sale of these products, it is important that they keep a higher level of quality of these products.Production of earplugs is currently a automated manufacturing process that is divided into four conveyor belts and one of the conveyor belts is what will be affected in the project. The belt affected during this process is exposed to various elements such as filling, closing, fermentation and extraction of products. Because the belt gets dirty, degraded products and the work environment is affected. To increase the quality of products and improve the working environment requires an automatic cleaning process, which collects dirt from the belt.The aim of the project is to design a machine that prevents the belt from becoming dirty, preserve molds clean and improve the working environment without disrupting production.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

I tidigare forskning som gjorts inom ämnet dirty work osynliggörs mentala förberedelser för individer som ska äntra ett sådant yrke. Därtill osynliggörs också i forskning kring polisstudenter och våld i relation till polisyrket hur polisstudenter själva reflekterar och känner inför att kanske bruka och utsättas för våld i sitt framtida yrke. Syftet med denna uppsats har därför varit att belysa hur polisstudenter, som står inför en karriär inom ett dirty work, reflekterar över att de kan komma att bruka och själva utsättas för våld i framtiden, samt hur de upplever att de förbereds inför detta. Studien är gjord genom kvalitativ metod och semistrukturerade intervjuer har genomförts. Sex polisstudenter har intervjuats, samtliga vid två tillfällen.