Sweden?s District councils and Country councils are in itself to a large extent responsible for the state financed welfare. Because of this, Sweden has a contribution- and adjustment system. The reason for this system is to create equal chance, for all District councils and Country councils, to be able to give the citizens service independently of their income and non-influential structural differences. The adjustment is built upon the so-called standard cost method, which contains four different parts.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

Title: Social media as a communication tool - A case study on social media influencecorporate cultureLevel: Final assignment for Bachelor degree in Business and EconomicsAuthor: Jessika Klintsbacka & Oskar BergeSupervisor: Pär Vilhelmsson, Ernst Hollander & Maria Fregidou-MalamaDate: 2014-06-13Purpose of Study: The aim of this study is to inquire into Swedish companies internalcommunication, their approach to social media as an internal communications tool, and if itaffects the corporate culture.Method: The study is a multiple case study with a qualitative research design. The study'sinterview questions were designed by a operationalization of based on theory in the areas ofinternal communication, corporate culture and social media. The interviews took place inApril 2014. The interviews were recorded and then analyzed to bring out the similarities anddifferences between the companies.Results & Conclusion: The study shows that Swedish companies corporate cultures haveconnections with internal communication, and implementation of social media as acommunications tool. The study found that connections to companies with a comprehensiveone-way positive consider social media as alternative communication tool to strengthen theunity and community within the company.Suggestion for further research: One of the study's three companies is owner-led and thiscompany showed a high level of corporate culture.

Problem: How is management accounting change understood via the duality perspective in the field of alternative management accounting research?Purpose: The purpose of this essay is to develop a tool for analysis aspiring to provide understanding for how differences and similarities with regards to the duality perspective may have different consequences for understanding management accounting change.Contribution: This paper aspires towards a theoretical contribution through an in-depth review of existing conceptual literature. This is done to gain clarity in definitions and uses of concepts, with related terms, referring or relating to duality. Through clarifying different meanings of duality, consequences for how to understand management accounting change, and the different approaches to using a duality perspective, the tool for analysis which is developed in this essay aims to contribute to a movement of alternative management accounting research towards increased comparability as well as increased insight into how management accounting change is currently understood through this type of research.Method: Literature reviews based on Booth et al.s SALSA-framework. Creation of a tool for analysis for usage when reviewing material based on a duality perspective.Conclusions: The duality perspective differs, and affects understanding of management accounting change, in accordance with the following five themes:Theme 1: The duality perspective is affected by differences in the use of definitions/descrptions.Theme 2: The duality perspective is affected by different purposes of the agent and different credit given to the agents power/ability to alter change.Theme 3: The content of the duality perspective is affected by the existence and purpose off being inspired by different theoretical approaches.Theme 4: The duality perspective affects the idea and understanding of the form and expression/process of management accounting.Theme 5: Different duality perspectives have the ability to lead science against increased pluralism and/or synthesisIn order to increase understanding for and comparability between scientific contributions through a duality perspective there is to some extent a need for more and better definitions and a more problematizing when combining theoretical approaches.

The purpose of this master thesis is to study sponsoring of culture. The questions asked are: What are the reasons for sponsoring? What are the advantages of sponsoring? What are the disadvantages of sponsoring? What is the relation between public grants and sponsoring? The thesis is based upon studies of literature and a case study in Malmoe. Malmoe Public Library received about a million SEK over a period of three years from the foundation of Foreningssparbanken Skane. The money finances two projects, one with new books, Nyhetstorget, and one with strengthened information for small companies, Projekt Förstärkt Näringslivsinformation.

The purpose of this study is to examine modern constructions of Jane Austens work in films and in books on history of literature. The theoretical framework contains sociology of literature, cultural studies and film theory. I compared Jane Austens books Emma, Pride and prejudice and Sense and sensibility with three film versions from recent years. In the books on history of literature I studied, I found three different attitudes towards history of literature, which also influenced the interpretation of Austens novels. The stories in Austens books and in the films are similar.

We came in contact with the project "Grönplan Danderyd" that aims to create a green structure plan for a municipality of Stockholm called Danderyds kommun. Our thesis is a part of this project and makes it's contribution through the gathering and systematization of the knowledge of the functions of an urban green structure. It also makes a contribution through suggesting how this knowledge can be applied during the construction of an urban green structure plan. We found that "Stadens parker och natur", published by the Swedish National board of Housing, Building and Planning, was a recurrent source of information in the green structure plans that we studied. We saw a need of complementary additions and updates to the rather old report and found literature that adds the developments of the last decade. First of all we have chosen to make themes based on the functions of a green structure that were presented by 'Stadens parker och natur'. The themes we suggest that a greenplanning document manage are: Recreation, Pedagogies and Heath, Biological Diversity, Green structure in the History of Building Cities, Cultural Identity, the Health of the City, Biological Technology in the Municipality and Use and the Users. We found good examples of how to handle these themes in documents that handle greenstructure planning from the municipalities of Göteborg, Strängnäs, Eskilstuna, Malmö, Lund, Västerås and Uppsala.

Bakgrund: Den finansiella marknaden och dess tjänster har blivit alltmer komplexa under åren. Utbudet av olika produkter som exempelvis olika typer av fonder och aktier har blivit allt större. Det finns idag många olika handelsplattformar för aktier och fonder. Samtidigt som utbudet av komplexa produkter ökar, läggs mer ansvar på individen i exempelvis hantering av premiepension. Det förutsätter att konsumenten är väl informerad och tar rätt beslut.

Background: The regulation of banks is increasing in order to stabilize the financial market. Despite this increase in regulation, financial crises still continue to occur. The Basel Committee on Banking Supervision is gradually increasing the capital requirements for banks, yet the increase in capital requirements doesn?t seem to solve the problem. This raises the question: how does capital regulation affect banks? Purpose: The purpose of this study is, primarily to illustrate the effects that capital regulation has on risk and efficiency on banks within the European Union, but secondary also study the relationship between risk, efficiency and capital regulation.Method: To achieve the purpose of this study, a deductive approach has been used, where the problem is assumed to be due to an agency problem.

1st of may 2003, a new energy system based on electricity certificates, was initiated in Sweden. The purpose with this system, is to stimulate an enlargement of energy production from renewable sources. The electricity system, ist built on that the producers of energy from renewable sources confer a electricity certificate from the government for every produced MW energy from renewable sources. The electricity certificate is supposed to be turned over and with that generate reciepts to the producers. Furthermore there is an obligation for the energyusers und energysuppliers, that means that the users and the suppliers every year the 1st of april got to have electricity certificates in proportion to their energy consumption during previous year.

This paper aims to give an insight into how venture capital work with their investments in the school sector. The purpose of the paper is to examine their work, regarding to goals of the company and the process of controlling the goals.  The study also aims to determine the way the companies work with value growth.This study uses a qualitative research method, where the theories license to operate, the relationship value management framework, agency-principal and new public management theory is tested in relation to the collected data. Eleven persons were interviewed in this paper. This paper also aims to give an overview to venture capital in the school sector, where it will examine whether financial goals could collide with social goals.What the study can tell is that venture capital does not have a license to operate in this sector, according to the theory.

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.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

This essay is included as a sub-study of a survey about child poverty, which the Department of Sociology at Uppsala University, the Ombudsman for Children and Gillbergska Stiftelsen (the Gillberg?s foundation) has been commissioned by Uppsala Town to implement. The intent of this essay is to investigate how three pre-school managers in the municipal preschool in Uppsala describe child poverty, how they see the preschool?s social responsibility and how they manage child poverty in their practical operation. The essay is a qualitative study and informants' responses has been analyzed and related to symbolic interactionism, the thesis theoretical basis.

Purpose:  The purpose of this thesis is to examine how the major car companies have been affected by the global financial crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.