Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences. The aim was to study the underlying factors that companies do their financial report differently.

The Public Sector Scorecard (PSS) is a younger version of the balanced scorecard, created for public and nonprofit organizations. The latest model of PSS is divided into three main groups and seven perspectives, while the balanced scorecard consists of four perspectives. Organizations who use either PSS or the balanced scorecard are supposed to have a clear vision spread all over the unit. This study has sought differences between the two models of financial control in both theory and practice. The first part of the study is a theoretical comparison between the models? structures and terms used in them.

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

   ABSTRACT  Title:  4000 seats to Sandviken - The business discourse development from 1921 to 2012 seen through two sports stadiums in Sandviken                            Level: Final assignment for Master Degree in Business Administration Author: Signe Jernberg Supervisor: Lars Ekstrand Date: March 2012 Aim:  The aim of this paper is to investigate the business discourse emergence during the 1900s and to make a contribution to how a business administration discourse can be seen today. Method: The business discourse is examined through a inventory of how business theories, practices and ideas have enabled the design of two sports facilities, Göransson Arena And Nya idrottsplatsen in Sandviken Municipality. The inventory is based on material gathered from Sandviken Municipality archives and from Göransson Arenas' own archives. The archives consist of such things as board meeting protocols, annual reports, bookkeeping, drawings, photographs and more. The method is based on Foucault's discourse analysis, focusing on his archaeological period.Results & conclusion: The archives show how business ideas, theories, and expressions can be seen in the two arenas. The results show how the concepts of customer, company and association are present in the design of the two arenas in different ways.

It is important for all companies to be seen on a competitive market. It?s all about positioning yourself so that you?re seen and that you?re are attractive for both customers and employees. A crucial factor to achieve this are how the brand are handle directly by the company it self and by the market. Establishing a brand on the market is not easy and it takes time to establish what the company stands for.

   ABSTRACT  Title:  4000 seats to Sandviken - The business discourse development from 1921 to 2012 seen through two sports stadiums in Sandviken                            Level: Final assignment for Master Degree in Business Administration Author: Signe Jernberg Supervisor: Lars Ekstrand Date: March 2012 Aim:  The aim of this paper is to investigate the business discourse emergence during the 1900s and to make a contribution to how a business administration discourse can be seen today. Method: The business discourse is examined through a inventory of how business theories, practices and ideas have enabled the design of two sports facilities, Göransson Arena And Nya idrottsplatsen in Sandviken Municipality. The inventory is based on material gathered from Sandviken Municipality archives and from Göransson Arenas' own archives. The archives consist of such things as board meeting protocols, annual reports, bookkeeping, drawings, photographs and more. The method is based on Foucault's discourse analysis, focusing on his archaeological period.Results & conclusion: The archives show how business ideas, theories, and expressions can be seen in the two arenas. The results show how the concepts of customer, company and association are present in the design of the two arenas in different ways.

The thesis investigates how Uppsala University student nations steward their cultural heritage. The survey targets how student nations manage their cultural heritage, what financial priority they give it, their attitude towards it, and their awareness of it.A qualitative study of semi-structured interviews with representatives from 11 out of 13 student nations in Uppsala was implemented. The theoretical framework is based on the theory of David Lowenthal on the importance of cultural heritage, Susan Pearce?s theory on collecting, and Pierre Bourdieu?s theory on cultural capital. To investigate the importance of cultural objects theories by Ivo Maroevi?, Annette Weiner, and Igor Kopytoff was applied.The survey shows that stewardship of cultural heritage at Uppsala student nations is poor and in need of reform.

The purpose of this paper was, on the basis of the association?s annual reports, to describe appropriate key performance indicators for non-profit associations. The purpose was furthermore to study how the associations show their goal-attainment. The research was delimited to contain the second category of non profit associations, which include sports associations. The authors choose three non profit associations, which according to the law, shall draw up annual reports. The three ice hockey associations HV71, MODO Hockey and Frölunda Hockey Club, were thereafter chosen on the basis of those delimits.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.