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.

Purpose/aim: This study was performed in order to describe how Mixed Martial Arts (MMA) is reported in Swedish daily newspapers during a five-year period. MMA is a relative new sport in Sweden and it is important that the description by the Swedish daily newspapers is accurate and balanced. Then this sport will have the same opportunities to grow as already well-established sports in Sweden. Material/Method: The material consists of 159 articles from six different daily newspapers gathered from 2006-12-07 to 2011-12-07. Quantitative content analysis is used to investigate how the newspapers describe MMA. The result from this quantitative analysis are then compiled, analysed and discussed by applying theories of agenda setting, framing and moral panic. Main results: The result shows that the Swedish daily newspapers give a relative neutral and balanced picture in their coverage of MMA but they are affected to a certain degree of moral panic.

This study aims to analyze the effects of the proposal regarding mandatory reporting for undocumented individuals within the Swedish public sector and how this potentially affects leaders in their efforts to motivate their employees to comply with this requirement, which is considered ethically charged. The primary focus is to understand how these leaders can motivate their employees considering legal requirements that are both legally binding and ethically sensitive. By interviewing leaders from various sectors within the public domain in multiple Swedish municipalities, this case study seeks to highlight the challenges arising from the amalgamation of legal mandates and ethical dilemmas. Its goal is to provide insights that can support these leaders in their complex decision-making regarding such issues. The study addresses theoretical aspects such as change management and critical organizational theory. The study's findings indicate that political decisions play a pivotal role in the processes of change within public operations. Resistance to change varies and takes various forms.

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.

Bakgrund och problem: Redovisning av immateriella tillgångar har länge varit ett omdebatterat ämne. Samhället går mot mer och mer kunskapsbaserad produktion och resurser av immateriell karaktär utgör en central roll i företagens ekonomiska situation.Forskning har visat att resurser i form av forskning och utveckling anses vara viktiga resurser och av stor betydelse för företagens tillväxt. Därför ligger denna studies fokus på redovisning av forsknings- och utvecklingsutgifter. Problematiken på detta område är främst kopplad till om utgifter för denna typ av arbete ska aktiveras i balansräkningen eller kostnadsföras i takt med att de uppkommer.Syfte: Syftet med denna uppsats är att tydliggöra för användare av årsredovisningar hur svenska noterade elektronik- och maskintillverkare hanterar utgifter för forskning och utveckling i dess redovisning inom ramen för International Financial reporting Standrards (IFRS). Frågeställning:? Hur presenteras utgifter för FoU i årsredovisningen hos svenska maskin- och elektroniktillverkare?? Hur hanteras redovisningsvalet omedelbar kostnadsföring kontra aktivering?Metod: Sex stora företag inom vald bransch har studerats.

The meaning of the covert co-ownership is that the parties must have intended that the property should be their common. A party must, to be able to claim ownership, have con-tributed to the acquisition financing through the financial contribution. Further shall the fact that the property should be their common be agreed or have been assumed by the par-ties. There are the circumstances for the purchase that should be considered in determining if covert co-ownership is presumed. Covert co-ownership has been established although one party only contributed a small part to the acquisition.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

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..

Företag och organisationer påverkar den värld vi lever i bland annat genom att sysselsätta individer och producera varor men även genom att förbruka resurser. I takt med allmänhetens ökade miljö- och klimatmedvetenhet har trycket på att företag ska ta ansvar ökat. En väl använd term i sammanhanget är corporate social responsibility (CSR) som tar sikte på företags ansvar i samhället. Utifrån dessa förändringar har företag börjat redovisa sitt miljö-, ekonomi- och sociala arbete i särskilda hållbarhetsredovisningar. I uppsatsen undersöks svenska börsnoterade företags miljöredovisning och specifikt miljöredovisningen som är en del i Global Reporting Initiatives (GRI) ramverk för hållbarhetsredovisning.

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: Global Reporting Initiative - A comparative study on compliance with the initiative's guidelines between Ericsson and Vattenfall.Authors: Peter Leidhammar, Mattias ThorénSupervisor: Bo EnquistExaminer: Margareta BjurkloSeminar Date: 2009-01-14Background and problem formulation: The interest and the requirements that stakeholders have for companies sustainability issues are becoming increasingly important. Thus more companies are increasing their work on their sustainability reports. As there are no laws governing how these are to be designed, standards have been created by various organizations that companies voluntarily can follow. Now, after the Swedish government gave them the directive to follow the GRI's guidelines the Swedish public companies have started to follow this trend. The question then stand how much the private companies' sustainability reports differ from state companies and whether this can be traced to the differences in the companies' ownership and their stakeholders picture.Objective: The purpose of the paper is:· analyze how the GRI's guidelines are followed by the two organizations· highlight differences between them from a theoretical perspectiveLimitations: This paper is limited to two companies, one company owned by the government and one privately-owned company.