Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

By conducting qualitative interviews five pedagogues and eight children in the ages three to five have answered questions regarding environmental work in preschool.The purpose of this report was to examine how environmental work is pursued at two preschools and what children at these preschools think about environmental work. Recycling of garbage and small cultivation projects together with the children is what the pedagogues consider being the most common environmental work at their particular preschools. In the professional role of the pedagogue if can be clearly seen what special interests he or she has.Most of the children associate the forest with some kind of snack and animals. Half of the interviewed children also think about animals when they visit the forest. Half of the interviewed children also have an understanding of where peels from fruits should be tossed, but no one knows the meaning of the word environment.

Background: The latest development within the business world has been characterized by deregulation and globalization which has made the company bigger and even more influential. The increased power has resulted in a shift of responsibility for the community from the public to the private sector. (Steinholtz och Löhman, 2003) There have been many trends regarding what accountability includes and how financial accounting can be complimented in a useful and reliable way. Some trends have come to stay whilst others have shown to be less successful or the world has not been ready for them. (Larsson, a, 2002) Purpose: The purpose with this paper is to look at the historical development towards accounting for sustainability and to investigate what factors that might have hade an impact on this development.

Purpose:Our purpose with this essay was to see how a health promotion initiative could be profitability and how human resource cost accounting could be used for decision making. Does it cost more than it taste? Method:We have been using qualitative interviews with politicians, human health developerand accountants in a municipality. We have also collected data from a university lecturer which shows numbers from the health promotion initiative and how it is been affecting the involved staff. Result:The result show us that the politicians, human health developer and accountants all want to introduce physical exercising at work.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Background: Last year (2006) has been a year when the environmental issues figured more often in the media, and the environmental awareness among common people increased. Environmental climate reports have lately been on the headline all over the world. As a result of the increasing population in the world, it?s becoming more important to be aware of the environment. To do that, it is important to maximize the efficiency in the work with the environment.

Problem: When opening a newspaper today there is a good chance that the headlines have something to do with recent developments in the global climate debate. This development is forcing companies to take action. The problem for many companies, including Thule, is that they are unaware of the environmental work conducted throughout their value chain and also what they need to do to become green. Thule, a company with a strong focus on profitability and growth, will not make environmental issues a part of their core strategy unless it can be shown that economic incentives exist. With this thesis we will try to build a case that will help Thule, and also other companies, see the possibilities a green venture brings with it.

Teaching preschool children about the environment. A comparative study of how two preschools work with environmental issues.My investigations are based on qualitative interviews and observations carried out at two preschools, one of which has a nature and environment profile while the other works in traditional ways with these questions. I sought to explore the ways in which pedagogues in each preschool raise environmental awareness and, more generally, awaken an interest in nature in the children. The consequences of methodological similarities and differences will be considered.This term paper concludes that the difference between an environmental profile preschool and a traditional preschool working on environmental awareness is not large. The knowledge gained by children in the latter preschool surpassed that gained in the former.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the agency theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

Globalization has among other tendencies led to the emergence of new ways of doing business. One of the ways for organizations to meet the demands of a new competitive landscape has been through management accounting change, a field which has become increasingly popular in research. This paper builds on that research and seeks to investigate the case of the implementation of a new management accounting system in a Swedish company which was triggered by strategic change. Commonality through the interactive approach is by some researchers seen as a key to successful change. This approach is contrasted to the importance of symbolic constructs and change recipients? cognitive effort to understand the meaning of change for which Framing theory is applied.

While the call for regulations against greenhouse gas emissions are louder then ever before, demand for oil is also at an all time high. Oil companies face the dilemma of making sound business without being perceived as environmental villains. In this essay I will examine how BP, one of the largest companies in the world, broke rank with the industry and devoted itself to being an environmental friendly oil company. The actions and motives of this change will be evaluated through up-to-date theories about company motivation to environmental adaptation. We see that BP:s transformation can be well explained through Simone Pulvers theory about the socially embedded company.

This memo discusses and problematizes the work of organizing and cataloging the archive of the Environmental Advisory Council.The archive mainly consists of records concerning meetings which the Environmental Advisory Council has participated in, but also records concerning different tasks of the council and a few records concerning the coun-cil itself.The overriding problem, which is discussed in the final part of this memo, is the lacking knowledge about the creator of the archive and the creation of the archive itself and how this effects the work of ordering and catalog-ing. An attempt is made to evaluate the archive as a source of information to the Environmental Advisory Coun-cil and its work.This is a one year master?s thesis in Archival Science.

The Purpose of this study was to examine what knowledge and which attitudes there are about environmental friendly food in the society. To do so an essay were constructed and distributed to five different working places. Altogether there were 50 essays distributed and 43 were returned. The main result; the respondents think that it is important for people to learn how to consume food in a more environmentally friendly way. The majority of the respondents recognized the eco-label KRAV but the European eco-label and Demeter were not recognized in a less extent.

Today's unsustainable resource use is influenced by many factors. One key factor isproduction methods and patterns. Trough change of production patterns enterprises can bepart of the solution to a more sustainable society. This case study has analyzed environmentalperformance of the printer company Edita Västra Aros Ltd (EVA), who has gained awards forits environmental work, and what driving forces they have had during this work. The survey isbased on a qualitative method and the collected data consists of documents and staffinterviews, which have been analyzed with content analysis.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.