Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

In non-profit organizations, surplus of the organization goes back to the organization's members. We have noted that Hyresgästföreningen initiated a change in 2005 when the organization merged its local membership registries to a national registry. There are few studies explaining how non-profit organizations are using management in an organizational change. What happens with the business management at an organizational change that is similar to the change in Hyresgästföreningen? The aim of this thesis is to explore how the governance of a nonprofit organization is changing at an organizational change.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

The movement of the allotment gardens reached Sweden in the beginning of the last century. The allotment gardens quickly spread among the big towns from Malmö in the south and to the far north of the country. Today, there are about 42 000 owners of allotment gardens in Sweden. This work will show the differencies and similarities comparing the original ideas of allotment gardens with how they are used today. The specific questions were; what are the reasons to acquire an allotment garden; is it used for raising vegetables and fruit or only for growing flowers; is what is cultivated there also gathered and used or is it cultivated only for the pleasure of gardening; and finally how the owners of the allotment gardens spend their time there ? by cultivating the land or by recreational activities. Literature studies were made as well as an inquiry at one allotment garden area i Lund. The ideas of the original allotment gardens in the beginning of the 20th century were as much based on the need of getting out of the aparment to a healthy environment, as cultivating vegetables for economical reasons.

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 study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

This study examines whether or not there are inherit flaws in Swedish legislation concerning psychiatric institutional care, or in the application of the act, which might lead to the failure of rule of law for the private citizen. Law (1991:1128) concerning psychiatric institutional care in certain instances (LPIC) aims to establish rules which will ensure rule of law for the mentally ill in case of psychiatric institutional care. Despite this, there are legal cases which indicate that these rules, and their implications, are not always considered at the psychiatric wards.The questions at issues which this study aims to answer are thus: Are there any deficiencies concerning rule of law in LPIC 2?3 §§, 4?6 §§, 7?10 §§,15?25 §§ and 32?33 §§ ? This section focuses on LPIC and its design. Whether or not the act adheres to rule of law is examined through a definition which has evolved through discussions of concept based in Peczeniks definition of rule of law.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

Syfte: Syftet med uppsatsen är att tillämpa aktionsforskningsteorin och metoden appreciative inquiry vid design av en måltidsupplevelse med målsättning att öka medarbetarnas medvetenhet kring stolthet över arbetsplatsen, inspiration till matlagning samt mod och vad som får människor att våga testa nya produkter och arbetssätt. Ett ytterligare syfte var att utveckla ett mätverktyg som utvärderade insatsen och fångade upp medarbetarnas tankar och känslor. Till sist är det även uppsatsens syfte att utvärdera inbjudan till den designade måltidsupplevelsen för att kartlägga vad som väcker intresse och nyfikenhet samt vad som får medarbetare att anmäla sig för att delta på evenemanget.Design/metod: Arbetet är en fallstudie och har utgått från aktionsforskningsteori och -metodik med specifikt fokus på appreciative inquiry. Eftersom arbetet har varit tätt kopplat till utveckling av en målitdsupplevelse har även inspiration och kunskap hämtats från mat- och måltidsbranschen.Resultat: Ett nytt måltidskoncept har utvecklats och presenterats. Eftersom den designade målitdsupplevelsen fusionerar appreciative inquiry och måltidskunskap har det givits namnet appreciative dining.

The purpose of this paper is to view Karlstad Municipality and their financial support to non-profit organizations within equestrian sports. Despite the varying representatives of various equestrian sports in Karlstad, there seems to be a single beneficiary within the sport when it comes to financial support from the municipality. The policies and plans concerning cultural development are directly compared to the Karlstad Municipality and its contribution to these organizations within equestrian sports. Through interviews and reports I have studied the process of financial support from the Karlstad municipality using an intersectionality theory based on Nina Lykkes guide on gender studies and feminist theory. Pierre Bourdieu?s theories on field, habitus and capital are also used as a method to enhance the understanding of equestrian sports and its role in modern Swedish society. The conclusion is that the Karlstad Municipality is, for a several of reasons, promoting non-profit organizations within equestrian sports, which are operating as riding schools.

The reason why I choose the subject ?Warts on teats of Dairy Cows? was because the herd I work with has big problems with skin-complaint on teats and udder. So I found it interesting to try to find the reason why the cows look like they do and even to find a way to relieve the trouble. The examine work included both a literature research, an experimental test, concerning a comparison of different teat sprays and also an inquiry-research about the occurrence of warts in practical herds in order to collect as much facts as possible. Three companies, selling different types of teat disinfectants, were willing to sponsor the teat dipping experiment. The aim of the experiment was to see if any special disinfectant had more pronounced healing effects on teat warts. The date for the experiment was 18th December 2004 to 22nd January 2005, which was going to be 5 weeks.The experiment was carried out in the herd of Ola and Eskil Carlsson in Fjärlöv, Hässleholm. The three compared teat spray chemicals were; Nova Viri Sun, Nardosept, and BlockadeTM. These chemicals were compared to one control group, which teats were treated with the ordinary chemical normally used in the herd, i.e.

The structural rationalization of the agricultural sector in Sweden has led to many expansive, professional companies orientated towards growth. The agricultural sector is a very capital-intense sector and is characterized by the need for large sums of capital in form of buildings, inventory and arable land. The capital need is especially large for companies who have an ambition of growth and development of the company in the near future. The study is built upon six cases that all can be categorized as large agricultural farms with a turnover exceeding 20 million Swedish crowns. The companies are located in the middle and in the south of Sweden and are in the sector of primary production with focus on dairy-, pork-, egg-, chicken-, beef-, vegetables- and grain production as well as in the business of refining milk towards consumers. The study aims to identify the motives and driving forces that lies behind the growth of a farm-based company. The agricultural companies' motive for growth is studied based on which factors that influence the ambition to grow and to what extent these factors accord to the picture given by earlier research of small companies outside the agricultural sector.

The purpose of this thesis is to investigate the outreach services for children and youths in a specific area, in this case Västra Götalandsregionen. In particular this thesis will examine the development in the outreach services for children and youths from 1990-2010. Our thesis will also examine if the financial crises affected the outreach services for children and youths, and how control documents influence the work of the librarians. This study is based on interviews, document and literature studies. For the analyses we used Torgil Persson?s theoretical model.

The overall aim of this study is to investigate how social workers who are dealing with financial assistance are experiencing discretion in their daily work. The aim of the study is also to examine how social workers who are dealing with financial assistance relates to the controlling and the supporting functions of their daily work and how this in turn affects the attitude to the client. In order to examine the aim of the study, qualitative method was used. Eight social workers have been interviewed and presented with two fictitious cases that they have been able to discuss. Theories regarding the street-level bureaucrat and its discretion have been used to interpret and understand the collected material.

The employment structure consists of different sectors, whose share of the total employment rate is all part of an economic structural conversion according to this thesis applied theoretical approach. A structural conversion, which consist of recurring crises, such as the financial crises in the early 1990s. This crisis and its effect on the Swedish economy is well-documented, while the shortage regarding the effect on a smaller scale, in a local and regional context, provides this thesis purpose. More specifically, a comparison between the two neighbouring towns of Malm? and Lund, will constitute the local contexts in this research.