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 key purpose of this research has been trying to understand, and study how assyrian/syriac youth create their identity under the influence of two or several different cultures. We have also looked upon how different factors such as history, religion, language, family and school play a role in the youths identity development.We have used a qualitative method in our study where we have interviewed six assyrian/syriac youth. Because of their Christian faith the assyrian/syriac group has been forced to migrate from their countries to different parts around the world. In the new countries the group has been forced to create and live in a diasporaculture. The city Södertälje in Sweden has developed to become a metropole for this ethnic group where they have founded a substantial diasporaculture.

One of the most crucial entries in the financial statements is revenue. Despite the importanceof revenue a lot of mistakes are made concerning this entry because of the extensive room forjudgements. Especially in the construction companies where a lot of differences exist due tothe fact that different standards are used for similar business transactions.The research concerning IFRIC 15 and the new upcoming standard for revenue recognition isnot very extensive. Studies including both IFRIC 15 and the new standard are even morelimited. Therefore this study aims to compare the effects of IFRIC 15 and the new upcomingstandard for revenue recognition, Revenue from Contracts with Customers, in three Swedishconstruction companies.

This thesis aims to further study the interpersonal risk taking within groups and thereby the importance of a climate promoting a reflective behavior. The increased demand in complexity and exposure towards teamwork leads to increased call for knowledge integration, which can be explained as the ability to integrate the collective knowledge within the group. We have therefor identified a need for better understanding what makes a group more effective. Key factors for self-estimated effective collaboration have been shown to be a group's reflective behavior and ability to coordinate the skills that each individual possesses. These factors are greatly affected by the psychological safety within the team.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

AbstractInterest in the subject appeared from real events. We seemed to discern a trend in society. Wehave noted that the amount of social enterprises to a greater extent is formed in Sweden.Companies like GodEl, Postkodslotteriet and DEM Collective are typical illustrations ofcompanies included in the category of social enterprise. It seemed as socially profiledcompanies is the new generation companies. The purpose of this essay is to make aninventory of possible competitive advantages that arise from social branding.

Freedom of establishment statutes that restriction of citizens within the EU can not occur. A citizen should be free to establish themselves in a Member State and not be hindered if they choose to leave the State. "Citizens" also includes legal persons such as companies. Legislations in Member States which prevents the freedom of establishment shall be prohibited. When a company chooses to merge across borders and thus cease to be a Swedish company, the Swedish rules for exit taxation applies.

Purpose: The main purpose of the thesis is to examine the consequences of applying IAS40 on the Swedish real estate companies? annual reports. How does its application affect the companies? stockholders? capital and how do the companies solve the problems that occur due to the application of this standard.Method: The authors use both the qualitative and quantitative approaches to process the thesis. The primary data comprises of hard data in form of annual reports and the secondary data consists of the soft data as direct interviews and email interviews.Theory: There aren?t any theories on the subject.

There is an ongoing process where the free market within the European Union is expanding, partly through the incorporation of new member states, partly through the signing of association agreements with nearby countries and regions. When trade barriers are removed in different ways more companies consider an internationalization of the company. However, the procedure of the internationalization of companies is a rather new and unexplored area in the context of research. The focus of this study is therefore to examine how a few companies situated in Sweden, has proceeded while searching for knowledge during the internationalization process. Data has been collected through interviews that have been balanced with information from Internet and other sources.

Swedish as a second language and special education are two topics that have a lot in common. I have chosen to in my study look at something that is covered by the two subjects: Swedish as a second language education that is taking place in a group segregated from the class. I have interviewed students in preschool, grade one and grade two to learn details of their experience of the segregation. Finding out that it is mostly bad planning and trouble getting the schedule together that?s affecting the pupils in a negative way.

This thesis deals with an iterative user-centered IT-development project in a bank setting. The aim is to present a solution for deployment of future Internet banking for small businesses. The project features a design of IT-related concepts and ideas with a strong emphasis on scenario-based design and the usage of patterns as a documentation tool.The project plan featured an iterative framework and was carried out by a group of designers in collaboration with a reference group representing the future users of the system. This group consisted of company managers and bank employees, all from the small town of Åtvidaberg in Sweden.The method used in the development process was Scrum. A total of three sprints were completed with user meetings at the end of every sprint.

Sammanfattning Syfte:Syftet med vår undersökning var att skapa förståelse för hur företag arbetar med etiska och moraliska frågor i samband med ekonomistyrning. Metod:Vår undersökning har gjorts i tre svenska företag genom personliga intervjuer med personer i chefs- eller ledarposition på varje företag. Den insamlade empirin har sedan sammanställts och analyserats genom att jämföra den med vårt teoriavsnitt. Slutsats:Vi har kommit fram till fyra punkter som enligt vår undersökning är centrala för arbetet med etiska och moraliska frågor i de företag vi undersökt. Dessa är värderingar, förståelse, ledarskap och företaget. Abstract Purpose:Our purpose was to clarify how companies work with ethical matters in relation to its management control system. Method:Our thesis has been prepared at three Swedish companies where we have completed personal interviews with people in management or leading positions in each of the companies. The collected data was analyzed and compared to the different theories presented in our theory chapter. Result:We have found four central elements, which according to our research are central for the work with ethical matters in the companies we have researched. They are values, understanding, leadership and the company itself..

Chronic illness is associated with conditions that may result in psychological ill-health in the adolescence. Consequently there is a need for development of preventive psychosocial support interventions for this target group. The objective was to develop, implement, and evaluate the effect of supportive intervention group program for teenagers suffering from chronic illness - aiming at increasing quality of life and supporting mental and physical health. Method: Six different intervention groups were conducted between 2007 and 2011, age 13?17.

The business world has been through an extreme transformation over the past decades, which have forced companies to look at themselves from a new point of view. Consumers have a complete new set of ways to gather information and are more motivated than ever to make sustainable consumption choices. This change of attitudes among consumers has made companies focus on other things than price versus quality. A whole new concept has been brought up to questioning: environmentalism. Consumers demand more organically produced products.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).