Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

More and more companies open up facilities and stores in countries all around the world. Entering a new country means a new culture, a new language, different norms and values and new people with a different way of thinking unlike what you are used to. In order to survive and be successful in this new country means that you have to adapt to the new culture and its components you encounter.The purpose of this thesis has been to identify possibilities and barriers in the Middle Eastern culture affecting international clothing companies. Furthermore it has been investigated how these companies must adapt their products and promotion to this culture.In order to obtain relevant data for achieving the purpose of the study interviews and observations was made at three international clothing companies in Tehran, Iran. These were Mango, United Colors of Benetton and adidas.

EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.

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..

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Through a case study, I wanted to find out what advantages and disadvantages local companies consider with scrum and what they think about its future. To find out what scrum is, I read the literature and scientific articles and then wrote surveys based on my thoughts. Further, I also wanted to find out if it?s possible to use scrum in a school environment and therefore I visited a high school class who used scrum in one of their projects. The result was good but could have been better as it requires more training of scrum to understand everything. The surveys were distributed to various local companies. After having received a lot of answers, I concluded that the clear priority was the most positive feature of scrum and the most negative was that it was difficult to get the rest of the organization to understand scrum, which creates problems. Both high school class and local companies believe in scrum?s future, even if they think scrum will be partially modified to adapt to the software-development in the future. According to the survey responses, the most important to get the projects to be successful both now and in the future is that everyone who work with scrum is right educated..

In the society of today it?s very hard for companies to succeed with mergers. (A.L.Pablo, M.Javidan:2004) This study intends to elucidate the importance of internal marketing and internal communication with mergers. The intention with this essay is to study and analyse the merger between the two companies Astra and Zeneca and study the employers at the time when the merger took place in 1999.I have chosen to do this study on the basis of an employer?s perspective.

Bakgrund. Daglig rökning är förknippad med en ökad risk för postoperativa komplikationer. Risken kan minskas genom att vara rökfri minst en månad innan en operation. Rökavvänjning är ett preventivt arbete, där sjuksköterskan förebygger komplikationer samt uppmuntrar till livsstilförändringar. Syfte.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Does a person´s self esteem contribute in the process of creating false memories? Previous studies show that mood is related to false memories as well as to self esteem. This led to the focus of this study, to examine the relationship between false memory and self esteem. The question is examined by comparing the amount of false memories produced in the Deese-Roediger-McDermott (DRM) procedure with people´s scores on Rosenberg´s self-esteem scale. 59 people participated in a test with three different elements, a self esteem test and a memory test with both recollection and free recall.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

Abstract During object-oriented system development, programming should be preceded by analysis and design to assure that the system fulfils the demands of the customer and simplify during the development phase and documentation. When modeling the analysis and design phases, several different notations may be used. One of these is the UML (Unified Modeling Language) which this thesis will cover. The aim is to compare the use of the UML i practice versus what is said in the literature. The investigation is built upon interviews at different companies to receive their reflections about the UML.

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.

How affected are the sugar production in Mozambique and Tanzania by EU sugar regime? What does the EU sugar reform constitute in these countries?Using theories regarding free trade and anti-free trade, I am able to answer these questions. The aim of this paper is to study how the various sugar agreements with EU affect the sugar production in Mozambique and Tanzania. Therefore I am using a method called a most similar system design in this comparative case study. The conclusion is that the EU sugar regime is the main reason to how the sugar productions in developing countries are.