The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Allt sedan 2005 skall svenska bolag noterade på börsen upprätta sin redovisning enligt International Financial Reporting Standards, IFRS/IAS. Innan införandet av standarden redovisades förvaltningsfastigheter enbart i balansräkningen och till anskaffningsvärde med avdrag för värdeminskningar. Den nya standarden innebär dock att värdering och värdeförändring numer skall tas upp till verkligt värde i balans- och resultaträkning. Redovisning och värdering till verkligt värde för dessvärre med sig en del komplikationer. Enligt teorin förutsätter metoden en perfekt och fullständig marknad, en marknadssituation som i realiteten aldrig uppstår. Samtidigt krävs, för att överhuvudtaget kunna genomföra en värdering, antaganden om marknadsutveckling och framtida kassaflöden.

The aim of this study has been to examine what students within the sport of skydiving think about their education and the social spirit of the community. The purpose of the study is thereby to answer the study's aim through the following questions; how does group dynamics and social solidarity work within the skydiving community, how do the students feel about group dynamics and social solidarity within the skydiving community, and what factors makes the students feel included or respectively excluded from the spirit of the togetherness?The theoretical part of the study focuses on group dynamics and groups overall. Further on earlier research within adventure sports and skydiving regarding group dynamics and community spirit is presented. My survey is based on 35 interviews with skydiving students.The result shows that the community spirit within skydiving sports is described by the students as very special, unique, and strong among the members.

The point of interest in this study is to identify whether ethnicity is a correlating factor regarding Hungarian immigrants? development of identity in Sweden. The general aim is to increase knowledge and understanding of the conditions for the Hungarian ethnical group in Sweden to reach self-realization. The main question is whether the general view of the background of this ethnical group has a connection to their self-realization in Sweden? Since the study involves a whole group of minority, a limitation has been made to adults living in the city of Halmstad, Sweden.

Företags tillgångar i form av relationer, har i tidigare studier berörts och påvisats vara viktigavärdedrivare och därmed av betydande värde för företag. För att värdet av ett rörelseförvärvkorrekt ska återspeglas i redovisningen i de finansiella rapporterna har standarden IFRS 3tagits fram. Standardens syfte är att förbättra relevans, tillförlitlighet och jämförbarhet.I denna studie har Europeiska företag som genomfört förvärv, och som sedan år 2005redovisar enligt IFRS, undersökts. Ett urval av rörelseförvärv har analyserats i syfte attkartlägga huruvida företagen allokerar förvärvets köpeskilling, och därmed specificerar ettvärde, till immateriella tillgångar och specifikt till posterna för kund- ochleverantörsrelationer. Studien dokumenterade i 34 % av de observerade förvärven redovisadetillgångar i form av kundrelationer.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

The purpose of this paper is to identify significant factors of influence for the co-existence and team climate within working groups, and to examine their impact on the psychosocial work environment within a group. Team climate and interaction affect every individual in a group. The manager, however, is the one formally accountable for the psychosocial climate in a working group, which is the reason why this study uses the management perspective.As an introduction to the empiric study, an overview of the existing literature within the field was made. A qualitative method is used and the empiric data is based on semi-structured interviews. The study comprises six interviews with department managers within the Social Services in the City Council of Stockholm.

Title:   Controlling Mälarenergi by Balanced Scorecard Seminar date:  2009-01-16 Institution:   School of Sustainable Development of Society and Technology Course:   Bachelor thesis 15hp Authors:   Camilla Nilsson, Amanda Agestav Advisor:   Ulla Pettersson The main issues:                What does Mälarenergi's Balanced Scorecard look like? Which Balanced Scorecard perspectives are important to Mälarenergi? Is Balanced Scorecard a purposeful control model in order for the group management to fulfil the aims of the owners' directives? Purpose:                            The purpose is to find out how the group management at Mälarenergi works with Balanced Scorecard. Is Balanced Scorecard a purposeful tool for the group management to fulfill the aims of the owners' directives? Method:                             This study is based on a qualitative research method in the form of interviews. We have interviewed one respondent.

Bakgrund och problem: De redovisningsskandaler som i början på 2000-talet uppdagades i amerikanska företag som Enron och Worldcom bidrog till debatten om aktierelaterade ersättningar. Det var delvis till följd av detta som IASB år 2002 startade arbetet med att ta fram en standard för redovisning av aktierelaterade ersättningar, IFRS 2. Finansiella rapporter upprättade enligt IFRS baseras på en stor del bedömningar, därför innehåller standarderna långtgående upplysningskrav. Den information som efterfrågas varierar beroende på vilka intressenter som avses, samt deras behov och nytta av redovisningsinformation. Då det är en kostsam process att producera och tillhandahålla upplysningar finns det skäl att anta att den information som kommuniceras skiljer sig mellan olika företag.Syfte: Att beskriva och identifiera vilka upplysningar som lämnas om aktierelaterade ersättningar i svenska företag noterade på Stockholmsbörsen, samt om det föreligger några skillnader mellan företag av olika karaktär avseende vilka upplysningar som lämnas.Avgränsningar: Avsikten med studien har inte varit att bedöma kvaliteten på de upplysningar som företagen lämnar, eller om företagen faktiskt har lämnat de upplysningar som krävs enligt IFRS 2.Metod: I studien ingår företag noterade på Stockholmsbörsen och datainsamlingen gjordes från företagens årsredovisningar.

This thesis contains an empirical study of exhaustivity in the Swedish National Union Catalogue LIBRIS. The purpose of the study is to examine if fewer numbers of indexing terms in general lead to lower exhaustivity. The study contains two parts, the first part examine the mean of indexing terms per monography in the selection, the second examines the grade of exhaustivity within three groups with a low, moderate or high number of indexing terms. The 55 randomly selected titles were graded on a scale that was created from the indexing theories of Wilfrid F. Lancaster.

The object of this bachelor thesis is to examine how publiclibraries are working to reach out to boys in their early teens,and from a relationship marketing perspective see howlibraries are using marketing as a tool in creating long-termrelationships with this user group. The following questionsare asked: How do public libraries market themselves toboys in their early teens? How are children?s and youthlibrarians working to create long-term relationships with thisuser group? How do children?s and youth librarians viewmarketing as a way to create long-term relationships with theuser group? The theoretical framework of the study is EvertGummesson?s model of relationship marketing. Interviewswith five children?s and youth librarians make up theempirical data.

The aim of this study was to describe how persons with Whiplash associated disorder experience how the pain affects them in their daily life. The design of the study was descriptive with qualitative, individual interviews, questionnaire with background facts of the examination group, and diary notes from persons with pain of WAD. Method for selection was convenience. Through contact with the association of whiplash group in a county in middle of Sweden, the majority of the examination group for the study was found. Five persons where given information about the study, one of them choose not to take part of the study, and one of the persons did not complete the study.

Avskrivning av goodwill är en kontroversiell redovisningsfråga som har utmanat normgivarna under en längre tid. I och med redovisningens utveckling har synen på goodwill förändrats. Spridningen av det anglosaxiska synsättet och den internationella harmoniseringen har medfört att redovisning av goodwill numera redovisas på ett enhetligt sätt i alla europeiska börsbolag. Ett stort steg i redovisningsharmoniseringen togs när de två normgivande organen FASB och IASB kom överens om ett samarbete 2002, vilket har lett till att IASB har publicerat nya standarder som skall tillämpas av europeiska börsnoterade bolag. En av dessa standarder är IFRS 3 som behandlar redovisning av goodwill.

The purpose with this essay is to study police students perception of men?s and women?s role taking and behavior in a group. The question that is presented is if a group?s efficiency can depend on which gender the members of the group have. There are many theories about the concept male and female and the meaning of these words.

Research now shows that the Individual Educational Programs (IEP) are dominated by individual- oriented actions. This despite the fact that the school`s policy documents advocate that IEP should be viewed in context of the school`s activities. Support must be seen from a holistic perspective and the student`s difficulties will be related to the whole school environment. In an attempt to understand why the individual- oriented actions are still there, I have studied how specific IEP are formulated, and how it relates to the school`s policy documents.In the study, I used discourse theory as a method. By examining the I E P in educational activity, I wanted to find the meaning with which the concept of individual, group and organizational level were filled.The results show that the IEP in comparison with the policy documents mainly differ on the definition of group and organizational level.