De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013.

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.

The EU guarantees the free movement of persons. The citizens of the EU Member States have the right to move freely without barriers within the EU borders and this result in an integration of the peoples in Europe. The integration result in several international family relationships. It is not unusual in the present situation that families have international relations. For example, spouses in a married couple may have different nationality.

The purpose of this study was to examine effects of hearing aid use and to do a judgment of the provement. The investigation was a pilot study and may be used in the clinic.The international form ?International Outcome Inventory for Hearing Aids? (IOI-HA) was used for data collection. Four questions were chosen from the form. These questions were answered by hearing aid users and their significant others.

The purpose of this Master?s thesis is to investigate how academic librarians experience reference work aimed at international students. International students are a growing usergroup in Swedish academic libraries. The study?s main research question is:- How do academic librarians experience reference work aimed at international students?The study was performed with a phenomenographic methodological approach where seven qualitative interviews with academic librarians were conducted.

During the time of membership in The European Union Swedish domestic policy has gone through many changes. A lot more political areas are being influenced by the EU policy. Today every ministry has got some sort of EU office. Swedish politicians are functioning on two arenas, domestic and European. At the same time Swedish membership has gone from being highly discussed to being a state of normality.

Information handling has been a key issue for different companies for a long time. Electronic Data Interchange (EDI) is used to transfer different business documents from one company to another. This is done in such way that the information itself is separated from how this information is stored and handled in the companies internal systems. As different companies have different systems there is a need for a standardised format for this exchange. There is a big difference between EDI-systems based on what kind of EDI-standard is used. The most common standard in Europe is EDIFACT, but with increased interest of using the Internet for business communication there is a need for a standard that is adjusted for use over the Internet.

The purpose of this thesis is to explore how the internal information processing and management is carried out within a unit of Viskafors municipality. Furthermore, to explore and make recommendations of how the organisation can improve its internal information management. To get a full picture I have interviewed people at different levels of the organisation. The main findings showed that there was a dysfunction in the internal information processing and management. For example the study showed that the internal information did not reach out to the different parts of the organisation due to insufficient information processing.

This paper, Personal safety when working with weather encapsulation constructions, is focused on weather encapsulation constructions and how the absence of Swedish standards and regulations is affecting the safety for the workers. The usage of weather encapsulation construction is increasing in Sweden therefore the needs for standards and regulations are becoming more and more urgent. The risks involving the rising and the demolition of the weather encapsulation construction and when the construction is transported along its rails are treated in the paper. Since there are no regulations companies have had to solve the safety issues without instructions, the paper regards how the companies have solved this problem without the support of formal institutions..

In this essay, I make a queer feminist analysis of Mats Strandberg?s and Sara Bergmark Elfgren?s teenage novel ?Cirkeln?, which is about six teenage girls who learn that they are witches with a mission to save the world from demons. Using Judith Butler's theories, I examine the norms of sex/gender, ethnicity, class and sexuality found in the text and how these standards are created. I also analyze whether, and if so how, these standards may change when the magical elements enter the text.I also discuss the fact that older Gothic novels with magical elements often have been regarded as queer through history. .

Bakgrund och problem: IFRS 8, rörelsesegment, är ett resultat av det samarbetsprojekt som pågår mellan de två dominerande normsättarna på redovisningsområdet, International Accounting Standards Board (IASB) och Financial Accounting Standards Board (FASB). IASB offentliggjorde i november år 2006 IFRS 8 som ersatte IAS 14, segmentrapportering, för räkenskapsår från och med 1 januari år 2009. IFRS 8, har till skillnad från IAS 14 ledningsperspektiv på sin segmentrapportering i de finansiella rapporterna, vilket kan bidra till lägre jämförbarhet mellan företagen och högre relevans.Syfte: Syftet med studien är att identifiera skillnaderna mellan IAS 14 och IFRS 8 vad gäller antalet segment, mellan årsredovisningen för år 2008 och första kvartalsrapporten för år 2009. Syftet mer konkret, är att undersöka om företagen i studien har förändrat antalet segment samt om det påverkat jämförbarheten.Metod: Urvalet för studien är de 255 företag som var listade Stockholmsbörsens listor Large Cap, Mid Cap och Small Cap den 9e november 2009. Studiens är en jämförelse på företagens förändring i antal rapporterade segment mellan årsredovisningen år 2008 och första kvartalsrapporten för år 2009.Resultat och slutsatser: Författarna kan inte statistiskt säkerhetsställa att en förändring skett i antalet segment.

AbstractEssay in political science, C-level, by Julia Leonsson, spring semester 2007Tutor: Susan MartonFreedom ? The political philosophy of our time?An analysis of the ideas of the international debate aboutChávez socialistic politicSince more than 2000 years there has been an ongoing discussion about whether state interference is a good thing or not. Most international organisations on the international political arena are today founded on neoliberal values, and it has developed in to the hegemonic ideology of the world. The socialistic politics of the Venezuelan president, Hugo Chávez is thereby a somewhat unusual strategy. The purpose of this essay is to examine to what extent the international debate about Chávez socialistic politic can be understood through a neoliberal perspective.

Background: The increasing globalization of business and research has led to an increased demand for international meetings. This is a market that a number of countries wish to access and the competition is fierce to get the chance to host major conferences. Stockholm has a pronounced good position in the international meeting market and this essay will examine what it takes to be a successful meeting destination for international congresses.Purpose: The purpose of this thesis is to examine the fundamental factors that must be met for a meeting destination to be successful in the international market for conventions.Question at issue: How can a city develop into a more attractive meeting destination for international congresses?Method: Persons with key positions in the Stockholm meeting industry have been approached by qualitative interviews by the authors.Theory: As a theoretical framework the authors used the value of the physical meeting, generally on the congresses, the planning process for site selection for the meeting, the meeting platform and image.Conclusion: The authors' findings are based on the empirical material gathered during the study interviews. The results from these interviews show the importance of facilities and hotels, availability, and the image..

I början av 2000-talet inträffade flera stora revisionsskandaler i världen vilket ledde till en förtroendekris för revisioner. ISA implementerades som ett svar på 2000-talets revisionsskandaler som uppmärksammats internationellt och syftar till att förbättra revisionens kvalité och likformighet i världen. Syftet med studien är att förstå vilka upplevelser revisorer har om implementeringen av ISA genom att beskriva och analysera revisorernas upplevelser av vilka effekter implementeringen av ISA medfört på revisionskvalitén. Problemformuleringen som studien utgått från är följande: Hur upplever revisorer att revisionskvalitén har förändrats sedan ISA implementerades i Sverige? Vi har använt oss av en kvalitativ ansats med en abduktiv strategi då både den teoretiska referensramen och det empiriska materialet varit utgångspunkt för vår studie.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.