Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.

Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies? pension liabilities and equity.Purpose: To illustrate the difficulties of the introduction of IAS 19 by observing how it differs from TrL, and what kind of problems these differences can cause.Procedure: Individuals who are well up in, and work with pension liabilities have been interviewed. After this follows an example of the calculated pension liability of a company, to illustrate the differences between the calculations according to TrL and IAS 19. To conclude the chapter, a comparison between a number of companies from the Stockholm stock exchange is made to establish their various actuarial assumptions.Method: The essay mainly follows the qualitative research method, since this method is more appropriate when the substance in the matter is based on detailed differences and opinions.Results and conclusions: The introduction of IAS 19 has taken time and been an expensive matter, although the expenses weren?t as great as feared.

Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

AbstractTitle: Communicating Ethics ? An Analysis of Ethical Codes in Sweden?s Largest Banks( Att kommunicera etik ? en analys av de svenska storbankernas etiska riktlinjer)Number of pages: 49 (without enclosures)Author: Karolina SvenssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies DPeriod: Spring 2006University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The main purpose it to answer the main question how Sweden?s largest banks are communicating ethics externally? This question generates a number of questions with relevance to the purpose and subject of this thesis. The ambition is to answer all of these questions in order to achieve the main purpose.Material/Method: The method used for this study is a qualitative text analysis. Applying this method is also done through using a model presented by Norman Fairclough. This model belongs to the tradition of critical discourse analysis.

Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.

Goodwill är en immateriell tillgång som funnits inom redovisningen de senaste hundra åren. Hur goodwill ska behandlas diskuteras flitigt av forskare och yrkesverksamma. Från och med 2005 beslutade EU att alla noterade företag i unionen skulle följa IASB:s standarder vid upprättandet av sin koncernredovisning. Med de nya reglerna följde att goodwill ska värderas till verkligt värde och årligen testas för nedskrivningsbehov. Denna värderingsmetod innehåller subjektiva bedömningar av företagsledningen, vilket kräver transparens av företagen i sin redovisning av koncerngoodwill med information om hur nedskrivningsprövningen har utförts.

The aim of the thesis is twofold: the first aim is to identify a number of reproductive logics that are used to construct Swedish regulation of embryo donation for reproductive use as either ethical or unethical in the governmental ? and medical discussions ? and to examine how these logics are interconnected with notions of gender and parenthood. The second aim is to identify a number of tensions that arise in the application of the governmental ethical logic on the embryo and embryo donation and discuss how these tensions can be solved with a feminist material approach. I argue that the terminology used to distinguish between genetic, biological, social and legal parenthood in my material is insufficient for understanding the value of the embryo outside its pre-human status. I therefore argue for an embryonic feminist bioethics that is attentive to the embryos post-human status, and for a reformulation of the parenthood terminology in line with what I call ?reproductive ties?..

Background: According to the Swedish Social Board induced abortions are increasing in the modern day society. Nurses who work with in the gynecological department can come across patients seeking care for an induced abortion.Theoretical framework: The findings of the study will be discussed in relation to Peplau's nursing theory, ethical concepts and nursing concepts.Aim: The aim of the literature review was to illuminate the experiences of nurses working with induced abortion.Method: A systematic literature review with an inductive approach was chosen. The findings are based on seven qualitative and two quantitative studies. The articles were assessed through two different modified templates based on qualitative or quantitative design.Findings: Nurses and midwives experienced their work with induced abortions as emotionally stressful. However, it was highlighted that all women have the right whether to choose abortion or to proceed with the pregnancy.

Eventing is often called as the formula 1 in equestrian sports and comprises three disciplines: dressage, show jumping and cross-country. The sport provides excitement, challenge and joy and is the ultimate sport for intelligent riders and horses. Many are fascinated by the challenges the sport offers while other consider it foolhardy to ride a cross-country. Eventing is not a risk-free sport and has even been given the label of being one of the world´s most dangerous sports. What do those risks mean to the horse? And particularly, is it associated with good animal ethics to use the horse for eventing? Finding answers to these questions is not easy as it probably is not a clear and simple answer.

After the 9/11 attack the United States declared war against terrorism, which launched a conflict between indefinable transnational networks and states. In this war it became clear that the strategies used in traditional wars between states were not sufficient. New strategies have been discussed, but without any concrete results.In this thesis assassinations of terrorist leaders ordered by states is being presented as a possible strategy in the war against terrorism. Assassinations have been used in all times to shift political power but is today not morally accepted. This thesis aims to show that when used under the premisses of the just war theory, the strategy can be equally morally justified as any traditional war.

The accounting of today results in reports that are valued according to one kind of value.There are advocates who recommend that the accounting should be expanded by one orseveral columns, which would enable that other methods of valuation could be used. In thisessay we examine how the ?multi column reporting? can alter the outcome of a financialanalysts? valuation procedure.In this essay we used existing theories about the financial analysts? usage of information toreach the lack of information we found and which we aim to erase whit this essay. To do thiswe studied decision theories and theories regarding information processing, and by interviewswith three financial analysts. After we collected the information needed for the analyses, wethen also compared the results of the interviews with related theories.The theories about decision in this essay concern whether a decision is based on rationality,bounded rationality or irrationality.

Aim: The aim of this study is to do a comparative study between Swedish Ethical equity Funds with Swedish traditional equity funds in terms of return, risk and risk-adjusted return.Theory: Sharpe ratio and Modigliani-Modigliani.Method: The essay will be based on a quantitative research method in which secondary data is the basis for the calculations. A statistical analysis was applied.Conclusion: The study concludes that there is no significant difference between the ethical fund group and the traditional fund group in terms of return, risk and risk-adjusted returns. The traditional fund group was those who had the best returns but only by small margins..

Textil- och modeindustrin har på senare tid uppmärksammats i allt större utsträckning för att vara en ohållbar bransch och som följd av problemen har en rad etiska modevarumärken lanserats. De tar hänsyn till påverkan på miljö och människorna i produktionen, varför deras produkter kallas etiskt mode. De varumärken och de butiker som säljer etiskt mode har kunder som tar hänsyn till etiska aspekter i sitt köpbeslut, så kallade etiska konsumenter.Senaste decenniet har forskning på etiskt mode genomförts, men då framförallt på den vanliga konsumenten. Då forskning på svenska etiska konsumenter är begränsad har författarna till den här uppsatsen funnit det intressant att se närmare på dem. Tidigare forskning på etiska konsumenter har uppmärksammat ett gap mellan de etiska konsumenternas attityd mot etiskt mode och deras faktiska konsumentbeteende, ett attityd-beteendegap.