År 2004, införde Sverige revisionsstandarden RS, Revision i Sverige, vilket grundade sig i det dåvarande ISA (International Standards on Auditing) som gavs ut av det internationella revisorsorganet IFAC, International Federation of Accountants. Från om med den 1 januari 2011 införde Sverige tillämpningen av den internationella revisionsstandarden ISA (International Standards on Auditing) fullt ut. Denna standard innebär en del förändringar som måste införas i revisionen. Vi har i denna studie främst fokuserat på de förändringar som skett i revisionsberättelsen.  Dessa förändringar innebär att revisionsberättelsen fått ett annorlunda utseende och att revisorernas term, ?hög men inte absolut säkerhet?, ersatts med termen ?rimlig säkerhet?.

ABSTRACTTitle: The defend of the picture ? a comparison of recruitment advertisements from the Swedish Armed Forces / Bilden av försvaret? en jämförande studie av Försvarsmaktens rekryteringsannonserNumber of pages: 35Author: Greta SimonssonTutor: Mats LindCourse: Media and Communication Studies CPeriod: Autumn Semester 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: Do the messages in the recruitment advertisements from the Swedish Armed Forces differ between such advertisements produced in the ?defense against invasion? era and those produced in the present, more internationally oriented era, when analyzed using semiotics? And, how are these advertisements understood by their receivers?Material and method: Interviews, a focus group and semiotic analysis.Main results: The messages in the recruitment advertisements have changed. In line with the changed focus of the Swedish Armed Forces to more international cooperation and missions, the present day advertisements do indeed have a more international and aggressive focus.Keywords: Swedish Armed Forces, information, recruitment, advertisements, semeiotics..

The aim of this essay was to investigate how religious topics and events are presented in five coursebooks in social studies. To do this the following questions were answered: In which context do discussions about religion take place? Are religions brought up in different contexts? To which extent do discussions about religion occur? The method consisted of a both quantitative and qualitative content analysis. The results of this essay showed that discussion regarding religion in social studies coursebooks mainly focuses on wars, conflicts, terrorism and to some degree the human rights. Islam was the religion that occurred most frequently in the coursebooks.

LKAB is an international high tech mineral corporation and a world leading manufacturer of refined ironore products for steal manufacturing and other mineral products destined other industries. LKAB is an international corporation with companies world wide, with it?s main location in the north of Sweden, which is where the iron ore mines and the refining works are located. LKAB?s iron refining process in Vitåfors, Malmberget, is a source of great amounts of waste-rock.

Concept - detail - buildingStockholm International Fairs, new main entrance I studied at the KTH School of Architecture from 1995 to 2000. After completing my studies I wanted to work in an office that had a structural way of thinking and that knew the building process; I therefore chose to work for Rosenberg Architects. I have worked on a number of projects, among them several for the Stockholm International Fairs, from the Rica Talk Hotel and Hall AE, to the new main entrance.In the projects we undertook at the School of Architecture we had to identify and draw details that were central to our concepts. I have here identified some key details that we considered to be essential for the concept in a built project; the new main entrance of the Stockholm International Fairs completed in 2013. The entrance has complex logistics with multiple intersecting flows: exhibitors, employees, journalists, VIPs and others.

Enligt Grossman och Krueger, finns det ett samband mellan BNP och utsläpp där utsläppen följer en inverterad U-kurva, en så kallad Kuznetskurva. För att undersöka om detta påstående stämmer har historiska data över BNP och koldioxidutsläpp inhämtats från perioden 1860-2000. Syftet med denna uppsats är att med hjälp av kointegrationsanalys undersöka om det finns någon form av samband mellan dessa serier. För att kunna göra detta har villkoren för kointegration redogjorts och undersökts för dessa serier.Resultaten i undersökningen visar att empiriska stöd har erhållits för den hypotetiska Kuznetskurvan. Däremot hittades inte empiriska indikationer för ett linjärt, monotont växande samband.

EC and WTO have been prosecuting collaboration for some time, which purpose is to liberalize the global market for commerce. There have been some alterations under the last decades. Establishing in other countries than their own is far easier, nevertheless it is getting more difficult. The enterprises demand equal treatment and the countries want to have the most favourable legislation. This has resulted in conflicts between different countries and even between the companies.

This essay conducts a descriptive analysis of the ideas expressed by NATO´s official security strategy "Strategic Concept" from 2010 and the European Union?s security strategy "A Secure Europe in a Better World" from 2003. The purpose of this analysis is to examine whether the ESDP and NATO are compatible with each other when it comes to the role of security policy actor. To do so, I´ve chosen to analyse the actors' security strategies based on three dimensions. These dimensions are: Their view of the international scene, their views on cooperation and their views on how to reach security.

The purpose of this thesis is to study how organisations are working with repatriation of employees who have been working abroad, especially regarding how their experiences and competences are being utilised and transferred within the company. A qualitative abductive method is used, since the aim is to obtain an understanding of this phenomenon. The main source of information has been 21 interviews. The interviews were executed in two steps; a preliminary study with nine Swedish organisations was followed by our main study, containing 12 interviews with repatriates, their colleagues, and personnel employed at the International Assignment departments at Scania and Volvo. The conclusion of this thesis is that large Swedish companies, which have Swedish employees working abroad do not seem to be working with repatriation according to suggestions given by the theories, even though their performances are better than earlier research implies.

One of the most distinguishing features of contemporary globalisation is production fragmentation, a splitting up of the manufacturing of a good into several different stages. Production fragmentation creates new opportunities through vertical specialization; a country incapable of mastering the entire production process may specialize in the manufacturing of one separate part. The aim of this thesis is to examine to what extent international integration affects a country?s ability to engage in vertical specialization in an industry characterized by production fragmentation. The analysis focuses on the european integration process over the last decade, where countries in eastern Europe with relatively low labour costs have been integrated with more capital abundant western economies.

Concurrently with higher demands on comparability between companies, all Swedish listed parent companies are guilty to apply international accounting standards, IFRS/IAS, no later than January 1, 2005. In this thesis IFRS 7 Financial instruments: Disclosures, that treats information about financial instruments, is investigated. IFRS 7 aims to establish a good international standard for disclosures about financial instruments. The purpose of this thesis is to study differences in the interpretation of IFRS 7 Financial instruments: Disclosures between Swedish life insurance companies, problems ? if any ? that associate with the recommendation, the recommendation?s effect on accounting and the attitudes towards IFRS amongst the Swedish life insurance companies.

Abstract   The actions of Sweden during the second world war has been richly discussed over the years. Sweden declared itself neutral in the war between the great powers but did not manage to maintain its neutrality. The nature of neutrality has often been discussed; whether it is of a idealistic or more pragmatic nature. Realism, a theory of international relations, would argue that it is of a more pragmatic nature, hence these two are in opposition. Realism also takes credit in claiming to explain how and why a state chooses to act in a situation. The aim of this essay was to, by examining specific decisions made by the swedish government during the Second World War, come to a conclusion whether or not Sweden?s proclaimed neutrality was of idealistic or pragmatic nature, and thereby possibly coming to a conclusion about neutrality in large.It was also to examine the worth of realism as an explanatory theory by applying it to this specific case; to examine its validity.The study was conducted using a qualitative method; presenting empiric facts and then by using a decision model interpreting the actions and results from a realist perspective. The study concludes that realism has explanatory power, although not a complete one.

This study's main aim is to contribute with an insight regarding how employees of the Swedish International Development Cooperation Agency (Sida) experience religion as a component of development work in religious contexts. The study focuses on whether or not religion is given enough space within Sida's development work and if the policies of Sida are enough to cover the needs in religious contexts. To answer these questions we have interviewed six employees of Sida which holds experiences of development work in religious contexts. The results show a lack of knowledge and encouragement of these questions within Sida and that the interviewees experience religion as a complex concept. The study also shows that the interviewees find policies, methods and tools within Sida as inadequate to cover the needs of religion in development work.

The purpose of this master thesis was to examine how the corporations quoted on the A-list on the Stockholm Stock Exchange were affected by the introduction of IFRS 3 Business Combinations. Their opinion about the accounting rule and the acquired goodwill in particular was focused as well. The authors wanted to see if there were any changes in ROE, return on equity, after the introduction of the new accounting standard.Data for this study was collected through interviews, questionnaires and annual reports. Interviews were held with corporate accounting managers of Assa Abloy, WM-data, Electrolux, Ericsson and SCA. Questionnaires were sent by e-mail to 50 companies and were answered by 30 of them.

In 2011 the International Accounting Standards Board issued amendments to IAS 19 Employee Benefits. The new standard is effective from January 1st 2013 and one of the largest changes in the standard is the elimination of the corridor method. Through the corridor method companies had the possibility to defer actuarial gains and losses resulting from their defined benefit obligations (pension obligations) and leave them unrecognized off the balance sheet. According to the new standard companies reporting under International Financial Reporting Standards will have to recognize all actuarial gains and losses immediately in other comprehensive income. The aim of this thesis is to examine how the financial key ratios of Swedish listed companies will be affected by the elimination of the corridor method.