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..

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.

The purpose of this bachelor-thesis is to investigate the possible effects of lease accounting on the estimation of bankruptcy. This is done by estimating the risk via prediction models based on accounting ratios for a sample of 43 listed firms in Sweden. Estimation is conducted twice for each firm, once base on unadjusted data as it is presented in the annual report of 2012, and one with data adjusted for operational leases (that is data is treated as if all leases present were to have been reported as financial leases). In the next step it is tested weather the predictive ability of the models is affected by this adjustment or not. For this purpose translation of bankruptcy risk into synthetic credit ratings via interest coverage ratios is done.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

The ambition to use evidence based treatments has spread within the field of Swedish social work. The number of treatments with claim to being evidence based has grown but the research concerning implementation; the procedures being used to introduce new methods in organizations and assure that the method is being used appropriately and continuously, is scarce. The aim of this study was to examine the implementation of Functional Family Therapy (FFT), being an evidence based treatment, in an organization providing social services in the public sector, in Sweden. We used a qualitative research design and conducted interviews with persons involved in the implementation of FFT in the social services in a town in the south of Sweden. We used the practice guidelines provided in Evidence Based Practice (EBP) together with recently published meta- analyses of implementation research, in the field of social work, to examine the implementation of FFT, as being an evidence based treatment.

The works of an employee within an authority involves many laws and rules that have to be followed at the same time every case is unique and the resources are limited. This study wants to illustrate how national environmental goals are applied by länsstyrelserna in Sweden. How does the implementation of the environmental goals works by länsstyrelserna in Blekinge, Skåne and Örebro län? Which problems creates obstacles in the implementation of the environmental goals according to länsstyrelserna? What differs between länsstyrelserna in the implementation? Mainly it is the complexity of problems that will be illustrated here, which may result in different implementation sof the environmental goals by länsstyrelserna or that the environmentalgoals do not applys like intended. In this study sixteen national environmentalgoal are examined; ?fresh air?.

The study examines how efficiency and effectiveness are measured in charity organizations in Sweden. The rules of Svensk Insamlingskontroll, Årsredovisningslagen and Bokföringslagen make up the accounting framework upon which efficiency and effectiveness are measured in charity organizations. The study is based upon interviews with the sector's main actors: Svensk Insamlingskontroll, Frivilligorganisationernas insamlingsråd, auditors and the charity organizations themselves. The interviews are supplemented by studies of the guidelines issued by Svensk Insamlingskontroll. Today's measure of efficiency is the percentage of a charity organization's income that benefits their goals, called nyckeltalet.

AbstractTitle: Relevant factors that affect three small and midsize enterprises during an ERP-system implementationAuthors: Fredrik Dreimanis and Thomas JylhäTutor: Peter EkmanKeywords: ERP, implementation, SMEProblem: Which factors has relevance for small and midsize enterprises during an ERP-system implementation?Purpose: The purpose with this essay is to describe and analyze what distinguishes an implementation for small and midsize enterprises.Methodology:The authors have answered the problem with help of theories and articles within the subject of IT and economics and five interviews with companies in different areas of business.Theoretical framework:The most difficult part with adapting a new ERP- system is the implementation phase. (Muscatello et al. 2003) The reason is that the standardization and changing of business processes is a common occurrence during an implementation. (Gattiker and Goodhue.

The association between disclosure level and asymmetric information is a matter of importance andconsiderable interest to the financial reporting community. The theory in this area suggests that acommitment by a firm to increased levels of disclosure should lower the information asymmetry thuslowering the cost of equity. This theory may be compelling, but so far the empirical results have beenambiguous. Due to increased globalization the demand for high quality accounting standards has risen. In2005 The International Accounting Standard Board launched the standard named IFRS 3.

The aim of the thesis is to study the differences in Sweden?s and Finland?s implementation of Temporary Protection Directive (TDP) and the deficiencies in Sweden?s and Finland?s implementation of TDP. To answer the aim two questions are formed: What similarities and deficiency can be found in Sweden and Finland implementation of Temporary Protection Directive? What deficiencies can be found in Sweden?s and Finland?s implementation of Temporary Protection Directive? The previous research has focused on why the directive was not activated in the events of 2015 and why it was activated 2022. The previous research has also shown that there is just research on the implementation of TDP in three countries, Poland, the Netherlands and Estonia.

This master's thesis focuses on the development of a strategy for aninformation service in the area of digitization of cultural heritage andresearch, with a web based platform as implementation of the strategy. Viathe platform, digital collections and research are presented and shared.Services around the platform are provided. Support activities comprise thewhole chain of digitization, from digitization to archival of the digitizedobjects. The information service aims for a new approach to combine ICT andestablished research; research and industrial practice were combined andcooperation of participants from various backgrounds was enabled. Thestrategy and organization of such information service was described using a?quality management system?, standard ISO 9001.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

The objective with the study was to evaluate what key persons at LFV Group (Luftfartsverket) think about-presented core values and their implementation within the company. Another objective of the study was to describe and compare the process of implementation of core values and how this affects organization culture at two selected reference companies. A qualitative method was applied in the form of semi-structured interviews with key persons at Luftfartsverket and the other reference companies.As the result a four-step program is proposed to describe the implementation process of core values: presentation, introduction, realization and follow-up. Within the implementation process it is possible to distinguish another process, which is based on core values, - introduction of new employees. The implementation of core values has contributed towards the development of the organizational culture as well as creating a successful company governed by core values..

I många organisationer är minskade utbildningskostnader ett av de viktiga skälen för att använda e-learning. En av de metoder som används för detta är att dela inlärningsmaterial och information mellan olika system. På så sätt behöver samma material inte skapas om på nytt och analys av insamlad information blir mycket enklare. Sharable Object Reference Model (SCORM) har länge varit en standard för att återanvända inlärningsmaterial, men har med tiden blivit förlegad. E-learning utvecklas tillsammans med teknik och interaktions-möjligheter.

I den här artikeln undersöks implementationen av ett ärende och handläggningssystem kallat Platina vid Länsstyrelsen i Västerbotten. Problematik med implementationen identifieras genom intervjuer och observationer med anställda vid myndigheten. Undersökningarna leder till slutsatsen att myndigheten inte har fått ett färdigt system utan ett som kräver fortsatt utveckling innan det uppfyller de krav som ställs på det. Det finns även en risk att utvecklingen av systemet inom myndigheten läggs ner på grund av organisationsförändringar..