The aim was to investigate three anti-racist groups of pupils, their thoughts about respectively their work against racism. The aim was divided into the following questions: - What is, according to the groups, racism and what does the situation look like at the schools? - What does the dynamics in the group look like? - What courses of action are the groups using and how can they improve their work? - How can the groups be described according to the terms work group and basic assumption group? To answer these questions I made three group interviews, one with each group. I analysed the results partly according to earlier research and literature, partly according to the group theory of WR Bion, using the terms work group and basic assumption group. My conclusion is that the word racism seems to have been affected by inflation, since the groups include bullying as well as anti-racists.

There are many children in Sweden today, approximately between 100 000 and 200 000, who have parents or a parent that abuses alcohol or other drugs. In this research paper we have reviewed some of the literature concerning these children and their situation. The purpose of this research paper was to make an interview study of a group activity for children that have parents or a parent, who abuses alcohol or other drugs.This research paper is based on interviews conducted with two children and four group leaders. We compared the children's opinions about the group activity to the opinion of the group leaders of what the group activity has given the children. We also wanted to compare our interview study with other similar studies that has been made within this subject.

The purpose of this research is to investigate the group constellation that is, what thoughts, feelings and sensations that arise when students and pupils change groups. The study will also affect students and pupils knowledge of why they should work in groups. Their perceived security will also be something that this study is looking for.The main questions of this study are:How does students and pupils experience the phenomenon of "group replacement"?What is considered to work or not work in the new group formations?The method that is used in this study is based on six qualitative interviews with students and pupils from three different levels of education. The target groups are college and high school students.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

The purpose of this study is to investigate what kind of idea a group of students in third grade, who attends a school in the Stockholm area, have on group work in school and how they think it affects their learning.The study is based on two questions:What opinion do the students have about group work?What opinion do the students have about how group work affects their learning?The method I have used to retrieve information has been to interview six different students, where the interviews were both individually and in groups. I started by interviewing students individually and then had a group interview. The idea with the group interview was to end it all with a brief discussion about the thoughts that came up during the individual interviews. I chose a selection of six students, four girls and two boys which they all were at the age of 9 and go to the same school.The socio-cultural and structural perspectives, is those theoretical perspectives that my study is based on.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

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.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

The aim with the study has been to get an overview of how students perceive their learning in group projects. The survey has been implemented with a quantitative questionnaire with qualitative elements during guidance. Students in grade 9 in a secondary school answered a survey study where they should take side to several proposals about learning and group work. The result shows that students in general do not find learning in group as the best learning method, but instead prefer individual learning methods when to learn new things. On the contrary, students claim that they learn best when group members not think as they but think in another direction.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

Outdoor housing of horses? best fulfils the horses? need for physical activity and it is an alternative to the more cost and energy demanding indoor housing in stables. Furthermore, if outdoor housed horses have access to shelter they can generally cope well with adverse weather conditions such as high or low ambient temperature, heavy rain or strong winds. In this study, the daytime shelter-seeking behaviour of three groups of horses housed outdoors was studied during the summer. The aim was to evaluate whether shelter use is related to weather variables (e.g., ambient temperature and wind speed) and insect harassment. The shelter-seeking behaviour was studied for three different groups of horses: Group 1) eight individually housed horses in paddocks that had access to three different shelter types (C: closed on three sides with roof, R: open on three sides with roof, W: closed on three sides without roof), Group 2) 25 group housed mares with foals on pasture with access to shelters C, and Group 3) ten mares without foals on pasture without access to shelter. Each group was studied for eight days.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.