Strategin Big Bath Accounting betecknar situationer då VD upprättar externredovisning efter förutbestämda mål och medvetet ändrar företagetsredovisningsmetoder. Artiklar som ifrågasätter företags externa redovisningförekommer regelbundet i svensk affärspress. Journalister diskuterar med storskepsis sanningen kring vissa börsbolags redovisade resultat. Uppsatsen syftartill att undersöka om denna strategi förekommer bland företag påStockholmsbörsen. Big Bath Accounting operationaliseras i denna studie tillnedskrivning av goodwill vid VD-byte eller vid negativt resultat.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

The thesis aims to examine how companies optimize the human capital from a value creation perspective. The value creation will be related to transfer of knowledge, recruitment, staff turnover and development. The thesis has a deductive approach and six qualitative interviews have been conducted. The results from the interviews will be strengthened with a quantitative data analysis of two measurements; value added per employee and human capital efficiency. The theoretical framework includes definitions of human capital.

Titel: Human being and Christian ? creationtheology of Gustaf Wingren.Analysis of an accentshift from a juridical theological metaphor to a biological theological metaphor.Author: Tove Pilroth.The purpose of the essay is to analyse the meaning and the consequences, in a critical and constructive way, of an accentshift of interpretation and understanding of the gospel, from a juridical theological metaphor to a biological theological metaphor. The purpose is presented in the frame of the creationtheology of Wingren. To be able to make the research and to answer the purpose of the essay, the following questions are essential:The human being is captive and redemption is liberation. If we are serious about that the gospel gives the human being rehabilitation, satisfaction, liberation and a life and a future with God, the essential question is which metaphor, a juridical or a biological, that speaks to the human being in the best way? What is the meaning of an accentshift from a juridical to a biological metaphor? How does the creationtheologhy of Wingren, from a biological metaphor, meets the situation of the existence for the human being, her longing for life, health and meaning? What kind of theological resources are present in the creationtheology of Wingren, in the confrontation with future theological challenges?The essay is stressing the need of pluralism in the interpretation of the gospel.

Background and problem: Financial reports are created for the users as decision support. Stakeholders are often subjects to information asymmetry. Banks represent one of the primary stakeholders and financiers of a company, and place great emphasis on financial reports in their credit assessment process. The question is, however, how useful the financial information actually is. According to previous research, banks consider accounting information as troublesome in some respects, mostly due to accounting choices and judgments.

This thesis studies the customer relationships and customer accounting methods used by a Swedish fashion company. The aim is to test the empirical applicability of the relationship based framework developed by Lind and Strömsten and to explain potential differences between empirical observations and theory. The framework is based on the categorization of four customer relationship groups and the appropriate customer accounting methods to be used for each relationship. The fashion company, that recently assessed the profitability of its customer base in an aim to implement a new customer strategy, is the object of the qualitative case study. The case study reveals that all customer relationships are to be found at Whyred, except the connective customer relationship.

The thesis ?Vi fixar och trixar oss fram till att hjälpa människor? focuses on social work in the field of prostitution and human trafficking in Sweden. Through semi-structured interviews with social workers in the municipalities of Stockholm, Göteborg and Malmö working with persons selling and buying sex, and through discourse analysis, the author analyses the perceptions among these social workers of the relation between human rights, prostitution and human trafficking, and the social work which they conduct.The thesis concludes that although the social workers perceive prostitution and human trafficking and social work in this field as human rights related, they are not explicitly using a human rights based approach in their work.The thesis concludes that the social workers identify several aspects that infringe on the rights of their clients in relation to the human rights principles of Universality, Non-discrimination, Accountability and Rule of law and the principle of Participation and Inclusion. They portray the human rights situation of street based sellers, especially those not being Swedish citizens and those affected by human trafficking, as severe.The thesis concludes that the social workers find several obstacles (legal as well as structural) that diminish their ability to strengthen their clients? human rights situation.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

AbstractThis study is a critical analysis of three different views on human dignity and its function in the discourse of human rights: that of Christopher McCrudden, Jürgen Habermas and Elena Namli. The three positions are interpreted, analyzed and compared in order to see which is most reasonable.The conclusion is that Habermas?s and McCrudden?s view of human rights as legal reduces human dignity to a legal concept. Namli?s perspective of human dignity as a moral principle generates a wider understanding of human dignity and its function.

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.

There is a general conception among those who are involved in the school-sector that there is a relation between resources and results. Better qualified teachers, smaller classes and schools with more finacial funding are regarded as better learning and development conditions for pupils (Gustafsson 2008). In spite of these widespread understanding, educational and economic research studies at the beginning of the 20th century had reached the verdict that resources have no bearing on educational results (Gustafsson 2008). The Swedish board of education (Skolverket) have published several reports, studies and surveys regarding the relation between resources and student outcomes.The purpose of this paper is to analyze the message of six publications from the Swedish board of education around the relationship between resources and student outcomes on the basis of the decentralization of the Swedish school in the 1990´s. The central question at issue is whether the Swedish board of education has been consistent in their message about the relationship between resources and results in the six publications between 1994-2009? I have also attempted to answer the resulting questions of my conclusion.This study is based on a qualitative text analysis.

The purpose of this study is to exam how two environmental organizations reason about the loss of biodiversity. The research questions are; what is the view in these organizations regarding biodiversity? What are the underlying environmental discourses behind their reasoning, and how do they reason about the risks associated with the loss of biodiversity? As a first part of this thesis a thorough review of existing literature and online resources about the actions of environmental organizations was conducted. Two organizations were interviewed, World Wildlife Fund (WWF) and Naturskyddsforeningen. The questions for the study were analyzed in light of Dryzek´s (1997) reasoning about environmental discourses and using the concept of risk by Beck (1998).

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

According to the current regulations described in IAS 27 - Consolidated and Separate Financial Statements, an investment company is required to consolidate all entities that it controls. However, this thesis outlines the creation of a new system, where those entities are instead measured at fair value, taking changes in fair value into account in the income statement. By recalculating the consolidated accounts for five major investment companies in accordance with the new system, this investigation concludes that the new system would provide investors with more relevant but less reliable accounting information. In addition, the historical financial performance of Investor, Industrivärden, Ratos, Kinnevik, and Lundbergföretagen, is evaluated using their recalculated consolidated financial statements. The evaluation indicates that the overall volatility in the companies' consolidated financial statements would have been higher during the time period 2005-2009, in comparison to official reports..

The aim of this study was to examine the aspect of power in the relationship between the personal assistant and the disabled person he or she works with (the user). The study was based on interviews with five personal assistants who worked for private companies that provided personal assistance. Seven themes were identified and discussed. These were: the users amount of control over the assistance given, the workplace environment, the working conditions, the organization of personal assistance by private companies, the assistants recourses and usage of power and the users participation in chores. To analyze these themes I used Foucault's theory of power and the perspective of Human Resource.