Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

The thesis objective was to study the partnership between the municipality of Gothenburg and three nonprofit organizations concerning the mobile EU-citizens. The study examines how the EU-enlargement affected Sweden and eventually the municipality of Gothenburg, and how Gothenburg responded to the new situation regarding the target group. The thesis contains one case study and the empirical data are based on semi structured interviews with politicians and officials from both the public- and the nonprofit sector. The results were screened with New Institutional Theory, Resource Dependence Theory and Decision Making Theory: Rule Following. The theories were used to locate any type of isomorphism, resource dependence and rule following in the partnership.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Background: Resources that are hard to put a value on and cannot be classified as assets in the balance sheet as well as the development towards the information society has led to an increasing need and use for voluntary information in the annual reports. The increase of voluntary information can foremost be seen in the field of human resources.Purpose: The purpose of this thesis is to describe the development of voluntary information about human resources in the annual report of a number of Swedish quoted companies. The purpose is also to see if there is a difference in the development between manufacturing companies and service companies.Method: Six manufacturing companies and six service companies were chosen from the Stockholm exchange A-list. Using both a qualitative and quantitative research method the annual reports of the chosencompanies were studied for the years 1995, 1997, 1999, 2001, and 2003. A model consisting of seven categories; health, diversity, recruitment, staff turnover and comfort, benefits and motivation, education and competence development, was developed to clarify were the development took place.Conclusions: After finishing the study one can tell that the amount of voluntary information about human resources in the annual report has increased even though the percentage share of the total annual report only has increased appreciably for manufacturing companies.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this degree project is to give an overview of the planning system of four Swedish forest companies. The involved companies are ATA TIMBER, SYDVED, BERGS SKOG and VIDA SKOG. The study is based on information from a literature study and by interviews with personals from the four companies. Each company is described to get a better insight of the companies work and what potential they have. The description of the planning process comes after that. The companies are described separate from each other and will be compared later in this essay.

Abstract Over the years the consciousness of risk has grown. It?s hard to influence risks, therefore there are guidelines stating that significant risk must be included in the annual report. This paper is a case study; the purpose was to examine how four Swedish listed companies chose to disclose their internal and external risks. Risk is initially described in general sense and then it figures to what constitutes an economic risk.Through a case study of four Swedish listed companies? annual reports we have, through qualitative methods found how the companies chose to disclosure their risks.

Title: GMO Food ProductsThe issue of marketing and selling them in Europe - A Business and Legal Perspective.Author: Shane KingSupervisors: Anneli Carlsson and Ewa RabinowiczProblemThe European Unions regulations in regard to GMO?s and the approval process for both release into the environment, and onto the market, has been under fire by the USA along with Canada and Argentina. The WTO has ruled on this issue in favour of USA et al.The problem that was identified was in regard to consumer opinion in the EU. How could the EU meet its numerous international trade obligations while at the same time meetingthe needs of the citizens of the Union? Added to that was the issue of whether or not the?EU? perspective was indeed an EU perspective or rather the perspective of a fewMember States.

The aim of this paper is to examine the layout of public spaces and its effect on human behavior with focus on the relation between pedestrians and cyclists movement patterns in a specific path. The study emanates from the security aspect of pedestrians and cyclists, and builds upon previous theories and empirical studies about perception, security, information design, environmental psychology and behavior. The result shows that individual behavior and movement pattern differs with age, purpose, physical- and other conditions, and layout of the surroundings. A design proposal for improved layout of a path and a node between different oncoming paths has been developed to aid the users? needs, where a separation of walkways and bike lanes forms zones of security for the purpose of better orientation and a better flow between the users..

Celebrity endorsement has been a popular advertising strategy all over the world for the past few years. The purpose of this thesis was to find out why companies choose celebrity endorsement as advertising strategy and how the celebrity endorsement process appeared in companies. We choose to interview two companies in the retail business and the interviews were conducted with the marketing managers for each company. This study provided that companies utilize celebrity endorsement to increase their sales, and it is important that the whole company is in the celebrity endorsement process discussion before the company choose which celebrity they will work with. .

The purpose of this thesis was to illuminate how companies work with their brand identity and particularly how it is applied in their positioning. The empirical data has been collected through interviews with two companies in Sweden working with brand identity as a stated strategy. The study shows that companies discover, develop and build their brand identity based on their core identity and core values. The core value can be strengthened through customer satisfaction surveys. In order to develop the brand identity in companies, management has to be aware of their brand person- ality, as an essentiality for survival.

A major issue that has been a subject for quite some time is whether there will be a scarcity of metals in the bedrock in the future and whether or not we might end up with a problem similar to that of the big oil crisis in the mid-seventies. Following the oil crisis many oil companies started up with risk management to control future risks. This work presents how Swedish mining companies work with risk management to handle risks that might come up in the future due to metal scarceness. How Swedish mining companies look at the possible metal scarceness and if they use risk management in their decision-making process is studied. By doing interviews with Swedish owned mining companies it was found that the mining companies did not see the future metal scarcity as a risk, even though 2/3 of the companies acknowledged the scarceness to be a reality.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

The workplace has a direct impact on the physical, psychological, economic and social well-being of the workers. A healthy workplace leads to increased health among the employees which also makes the employees more productive (Källestål, 2004). A poor working environment can have negative consequences for individuals, companies and society (SOU, 2009:47).This is a qualitative study that investigates companies? view of health promotion and how they practice health promotion in working life. Five private and five public companies, with representatives from the management were interviewed.