Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

There are several man-made environmental problems in today?s society. Tourism gives a lot of people serenity, creates jobs and better social circumstances but also has a dark side, a dark side that is harming our environment. Mass tourism creates large amounts of harmful gasses through transportation of tourists, littering ends up in pollution and acidification and the list goes on. Ecotourism has during the latter part of the last decade been marketed as a counter pool to the harmful kind of tourism and offers connectedness to nature.

ISO14001:2004 : A Human Ecological Tool?This is a study by means of litterature analysis and personal experience to find out wheather you could call ISO14001:2004 a Human Ecological tool. The ISO14001 is an environmental management system. I'm approaching the issue from a users' perspective and putting my experience of implementing the ISO 9001 at my work to good use. Though my personal experience is limited to the implementation of the ISO 9001, it is quite relevant to the task since the update of 2004 the ISO14001:2004 is brought closer to the ISO 9001 standard in many ways.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

The purpose of this study is to examine how Viking Line, Tallink Silja and Birka Cruises work with economic and environmental sustainability, and also to see how they work with new environmental legislations. In 2015 a new environmental legislation will be introduced, by the name Sulphur directive. The Sulphur directive entails a reduction in Sulphur dioxide emissions from ships where the emissions cannot exceed 0,1 percent. There are three alternatives to achieve the new environmental legislation, the use of Marine Gas Oil, LNG or scrubbers. All three alternatives will lead to increasing costs for the shipping industry.

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

The purpose of this Bachelor degree project is to design different types of services that can increase the amount of re-used timber within the building sector and by that means improve their environmental efforts. By examining how the sectors environmental work concerning recycling and re-using timber as a building material is getting on at present, conclusions have been drawn about what further could be done for improvement.The project has shown that there is a scarcity of information and statistics within the sector, but that there are efforts in progress to change this. Questionnaires have been sent to a number of companies working with demolition and utilizing re-usable materials in order to find out what kind of problems there are within the trade. Unfortunately the survey gave insufficient result due to the low reply frequency.It is obvious that active environmental work within the building sector is important and the knowledge acquired while working with the project has led to the design of three suggestions for services regarded as being of interest for improving the negative environmental impact caused by the sector:Suggestion 1 ? Sale of construction parts prior to the demolition of a buildingSuggestion 2 ? Re-utilization circulation when manufacturing buildingsSuggestion 3 ? Education in relation to the purchase of houses  The positive and negative qualities of the suggestions have been examined with SWOT-analysis and further adaptions and the results have been interpreted.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.

The urgency of sustanible development is world-over issue. This essay focuses on the relations of enviromental ethics in the context of the Swedish upper secondary school and the subject of geography, by analysing different educational texts.The purpose of this essay is to reveal and identify discourses of enviromental ethics in curriculum documents; Lgr 11 and the plan- and the coursedocuments for the subject of geography, in educational publisher?s textbooks and in sponsored texts related to the subject of geography and finally to discuss potential consequences this might implicate for education. For this have the methodology of Norman Fairclough´s critical discourse theory, CDA, as well as a matrix of environmental ethics, based upon Mikael Stenmarks classifications of enviromental ethics, been used.In the Cirriculum, Lgr 11 and documents for the subject of Geography, and in the educational textbooks from ?Liber? and ?Gleerups?, are the environmental ethics of intergenerational anthropocentrism the dominant.

This thesis aims to investigate if peer-groups based on industry classification perform as well as, or better than, peer-groups based on other measures that represent factors affecting the price-to-earnings multiple. In contrast with previous empirical studies, a solid theoretical approach is used in defining which factors, according to valuation theory, affect the P/E-ratio. The factors identified as explanatory are accounting measures, risk and growth. Furthermore, we have recognized several measures that represent these factors. These measures are tested for accuracy of prediction in terms of the P/E-ratio for peer-groups based on these measures relative to an industry classified peer-group.

Large quantities of chemicals are used in all areas of society. The chemicals can be toxic and dangerous for the environment if used incorrectly. To protect people and the environment from dangerous chemicals, a good control of them and an active work to phase out hazardous substances in all areas where chemicals are present, are needed. Banverket and Vägverket handle in production a wide range of chemical products. Many of the products are dangerous to the environment, for those who work with them and to others who may come into contact with them.

Our common future involves many important challenges. People and nature need to improve the relationship in order to reach an ecologically sustainable development. In a society where consumption of products steadily increases, the consumer awareness about social and environmental issues connected to the products becomes an importent factor. More and more companies choose to work more actively with these issues and more and more products get labelled by some of the eco labelling organisations. From the cradle to the gate means that a study has been done on a part of a products life cycle.

The main aim of this paper is to consider the possible effects of a transition to a new accounting standard for goodwill. According to IASBs Exposure Draft of Proposed Amendments to IFRS 3 Business Combinations there is an inconsistency in the currently used purchased goodwill method. The full goodwill method is considered to be a superior alternative and is therefore suggested to become the standard from 2007. This paper comprises a quantitative study of the effects on certain key ratios for companies listed on the Stockholm Stock Exchange, arising due to the proposed transition. The period examined is 2004 and 2005.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.