Syftet med uppsatsen är att med utgångspunkt från redovisningsprofessionen tydliggöra skillnader mellan nuvarande redovisningsstandard och den kommande IFRS-standarden. Utifrån vårt syfte kan frågan ställas om hur implementeringen av IFRS kommer att ske? För att lösa detta problem har vi valt att strukturera upp uppsatsen utifrån ett internationellt, nationellt och ett företagsperspektiv. Vi har grundat våra analyser på intervjuer genomförda med revisionsbolag. Utifrån dessa analyser har vi sedan kommit fram till att professionen ser på internationaliseringen som en naturlig process i positiv riktning.

Abstract Peter  Brantsing:  Marknadsföring   och  massmedialt  beroende  - En  studie  av  ett  svenskt oberoende skivbolag.- Uppsala: Musikvetenskap 1997. 60 p.En studie av det svenska skivbolaget MNW Records Group AB och deras marknadsföring mot olika medier. Uppsatsen behandlar mera ingående deras marknadsföring mot musikvideokanalerna Music Television och ZTV.Syftet med denna uppsats är att ge en överblick av hur skiv-/musikindustrin ser ut idag. Där globaliseringseffekten har påverkat de transnationella mediakonglomeratens utveckling och marknad. Att beskriva musikvideokanalerna MTV och ZTV, dess rotationslistor och hur de väljer ut musikvideor till sina programblock.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

Records of P III fractures from 235 horses, 71 of them were standardbreds, treated at 3 major Swedish equine hospitals (Strömsholm, SLU and Mälaren hästklinik) between 1994 and 2004 were evaluated for information such as the patients age, sex, breed, type of fracture, affected leg, time and place of the injury, treatment and, if possible, result of treatment. For the standardbreds, result of treatment was also followed up through written correspondence with owners and by screening AB Trav och Galopp racing-results. Moreover, results of horses with type II and III-fractures treated with rest and therapeutic shooing only were compared to horses in which lag screw fixation were added to achieve interfragmental compression. Compared to the rest of the Swedish horse population, P III fractures were slightly more common among standardbred horses. The mean age of the affected standardbred was 5,8 years, compared to 7,9 years in the rest of the horse-population. Most horses injured themselves in the paddock.

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

Following essay examines the social and cultural patterns of southern rural Sweden between the years 1838-1845. The study is based on records from trials held by the district court of the district Norra Möre, which provides an insight to the everyday life in rural local community. Emphasis is put on exclusion and inclusion: the basis for community, codes for inclusion and exclusion, meaningful attributes, social and cultural capital etc. Questions concerning gender are raised as well as intents to discover whether modern ideas contrast early-modern, especially considering the process of individualization. Results show that concepts of confidence and trust were extremely valuable and possessed significant meanings.  Confidence, which established itself on virtuous and honest life, created the framework for most aspects of social society: for example credibility inside and outside of court, maintenance of friendship and company, capacity of upholding a working life. Forfeit of trust, through extensive dissolute, mischievous and ill-considered way of life meant exclusion from the community and great vulnerability.

On children born with a complete cleft lip and palate (CLP) the repair of the alveolar ridge doesn´t take place before the children are about ten years old. This results in that they have a residual cleft in the alveolar ridge during their early childhood. This residual cleft, and the oronasal fistulas that may appear after the repair of the hard palate, can result in a negative influence on the speech of the children. Thereby it may be necessary with cover for examplewith a palatal plate or an obturator. At the Department of Orthodontics, at Linköping University Hospital, Sweden, some of the children with CLP undergo treatment with sustained palatal fistula obturation in order to cover fistulas or residual clefts.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Pollen analysis of a peat core was used to reconstruct the last 2500 years of vegetation history, with focus on the impact of anthropogenic disturbance, in Hamra National Park, central Sweden. In addition, analysis of pollen in soil samples was performed in an attempt to locate ancient cultivation plots in the National Park. The analysis of the peat core shows a development of the vegetation that can be divided into four stages of different degrees of human impact: A - virgin forest (c. 500 B.C.-A.D. 1300), B - grazed forest (c. A.D.