Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Is Försäkringskassan, one of Sweden?s largest organizations, an equal place to work in? Dosex, ethnical background or age matter when being treated by colleagues and managers?In this thesis I try to, through interviews with both the Human Resources-departement andsome administrators at Försäkringskassan, find the answers to how the organization?s internalwork regarding equality functions. To help me with the analysis I use both discourse theoryand gender theory. I find a discrepancy between the Human Resources-department?s and theadministrators? view of how the internal equality work is run.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

The field of work and employment is constantly undergoing changes. In order to help organizations to adjust to new conditions, different models for organizing have been developed. Many of these models are spread worldwide, due to the need for organizations to meet demands of flexibility and efficiency. In this study, a small number of models, which contains solutions of how to organize work in Human Resources, have been selected. The author and scientist Dave Ulrich, who has had a large influence on the development of the work in Human Resources, originally founded these models.The aim of this study was to examine how these models were functioning, in reference to the different departments of Human Resources labor within the township of Uppsala.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Syftet med uppsatsen är att beskriva och analysera ett antal kunskapsföretags värdering av humankapitalet vid tänkbara företagsförvärv. Syftet är även att beskriva Human Resources Due Diligence och diskutera om detta begrepp/förhållningssätt kan tillföra företagsvärdering något. Vi har använt oss av deduktiv metod för att dra våra slutsatser. Primärdatan har insamlats genom fallstudier, dessa fallstudierna har genomförts genom semistrukturerad intervjuform. Vi grundar vår uppsats på teorier kring kunskapsföretag, humankapital, förvärvsprocess samt begrepp som Due Diligence och Human Resources Due Diligence.

Trots att många menar att Human Resources har en allt viktigare roll i förändringsprocesser råder det brist på studier som undersöker på vilket sätt de i sitt dagliga arbete är involverade i förändringsprocesser och hur de interagerar med andra aktörer inom organisationen under processen.Syftet med denna studie är att undersöka vad HR bidrar med kopplat till processen vid planerade organisationsförändringar. Undersökningens frågeställning inriktades på vilka olika roller HR kan ta vid planerade organisationsförändringar samt vilka faktorer som påverkar HR´s delaktighet i dessa. Studien har en kvalitativ hermeneutisk ansats och baseras på sex semistrukturerade intervjuer med HR-medarbetare på två olika organisationer inom privat sektor.Resultatet visar på att HR framförallt tar två olika typer av roller som vi har benämnt supportrollen och den självständiga rollen. Dessa kopplar vi i analysen sedan till två övergripande roller som HR kan utgå ifrån i sitt agerande. De faktorer vi har sett i vår studie som påverkar HR´s delaktighet i förändringsprocesser är brist på tid, stort avstånd till kärnverksamheten och medarbetarna, vilken relation de har till cheferna samt vilken typ av förändring det handlar om..

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This thesis presents the design and implementation of an accounting and status notification system for the LPRng print spooler. A solution using SNMP to query for needed accounting and status data is presented, a design built upon this, and an implementation produced. As the system derives from the requirements specification, it will make no attempt to solve all printer accounting problems or to offer compatibility with all printers, database management systems or print spoolers. However, several solutions for printer accounting are discussed and the best solution derived from the requirements specification will be chosen..

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 purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

Human rights have been added to the new curriculum which came into force the 1st of July 2011 in the Swedish Upper Secondary school. The purpose with this master thesis is to compare the old and the new curriculum as part of an examination of what way they affect the Social Science education. Further the analysis focus on what is affecting discourses in the Social Science about human rights, as well as its communication and incorporation in its education. The empirical material consists of the schools steering documents and interviews with Social Science teachers. The theoretical framework is based on human rights education (HRE) and curriculum theory.