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..

The purpose of this thesis is to examine how key performance indicators are being used as performance management tools within the production industry. Specifically the purpose is to investigate how the KPI:s within the telecommunications industry drives reusability regarding production test systems. This thesis will also highlight today?s cost models and suggest improvements of the KPI and what new ones could be introduced. A case study at Ericsson AB has been performed.

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.

Since the implementation of the revised IAS-1 in January 2009, the income statement has changed in order to include what is called dirty surplus accounting flows (DSF). Using data for the period 2005-2009 regarding large cap companies listed on the OMX Stockholm we identify DSF in Swedish accounting. First, we present some descriptive statistics on aggregated and individual DSF in Sweden. We find that aggregated DSF and individual items related to securities are significantly positive over time. Second, we perform a regression on returns to test for value relevance and find that aggregated DSF and individual items related to currency translation differences and cash flow hedges are value relevant in explaining returns.

This master thesis deals with problems in the arc length control in Pulsed MIG/MAG Welding. The main problem is that it is not possible to measure the arc length. In the present solution the voltage over both the electrode and the arc represents the arc length. To improve the arc length control a model of the electrode melting has been built. One output from the model is the voltage over the electrode and with this voltage together with the measured voltage it is possible to calculate the voltage over just the arc.

Biological pest management is defined as control of pests using their natural enemies. This method has been used in Sweden since the 1970´s and it has been developed ever since. Biological pest management is today relatively common among commercial growers but there are good possibilities to apply this method in the home gardens as well. The aim with this thesis is to compile a report from both the companies that are marketing the products and the home gardener´s point of view. This should give a better understanding of the market and how it could be improved. We will give examples of products that represent the different kinds of organisms that are being used in biological pest management. Our hope is that this will be an introduction to all interested in biological pest management. The legislations regarding registration of organisms are still a matter of discussion and are causing problems to producers, distributors and the market in general. Why isn´t biological pest management more common in the home garden? The main reason appears to be the lack of knowledge in the subject. What are the benefits using biological pest management when it requires so much knowledge and it´s more expensive than conventional pest management? With the environmental problems we face today, we hope that every single gardener has an interest in developing an environment as clean as possible, even if only in one's own backyard..

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.

Accounting has been critized for being one of the leading factors in the latest financial crisis. One of the primary problem areas was identified as delayed recogonition of losses on financial instruments. Consequently, a new impairment model is being developed and is to be namned expected loss model. The difference from the present model, incurred loss model, is that it takes losses into consideration on an much earlier level. Even though the model may be theoretically feasible, in practice it may implicate a number of issues.

Background: Despite the time and money invested in relationships with other companies, it is a fact that many of them fail. Considering this, remarkably little research has been done regarding how inter-organisational relationships are controlled, given that control can function as a solution to the problems involved with collaboration, which arise since such a relation exists in the interface between organisational boundaries, where the companies? often conflicting interests and points of view meet. If one part is stronger than the other in a relationship, the weaker however tends to give way for the stronger?s will.

I have always been interested in sports, so when it was time to write the paper I chose to write about sports and economic.It has led to this problem: How is the function of management control and planning problems in sports?   Sports clubs are non-profit association and non-profit organizations aim to support members? moral and economic interests. A financial manager will lead the accounting department and have the final responsibility. The finance manager has to work to produce financial results, reports and custom operations (Högfeldt, 2011). A sports club use economic tools, usually budget.

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.

Background: As companies are operating in more globally and complex environments, the need for risk control is accelerating. In an ever-changing environment, companies cannot merely focus on traditional risks, which include financial and insurable risks. To maintain competitiveness, companies need to extend their risk management to include all risks, traditional as well as operational and strategic risks. Purpose: The purpose is to describe and position risk management for Telecom operators, in comparison with the risk management literature, with regards to structure, processes, learning process, visions and benefits. In addition, our aim is to link risk management perspectives with the different strategies for knowledge management.

Background: With an increased global market, where companies seek capital abroad, the demand for a more uniform accounting standard has been raised. This uniform accounting standard is not yet available, differences between accounting standards still exists. Several Swedish companies seek risk capital in the USA and some are part of a concern that is listed on the American stock exchange. This means that the Securities and Exchange Commission requires the companies to do a reconciliation to US GAAP on those items that are considered material. This can be an extensive work for the companies if the knowledge about the differences between Swedish GAAP and US GAAP does not exist.

Locus of control och självkänslaEn jämförelse mellan elit- och icke elitidrottareHelén BlomstrandBesitter individen en hög inre locus of control anser denne attindividen själv är ansvarig för valen denne gör i livet, medan en högyttre locus of control innebär det motsatta. Syftet med studien varbland annat att se om elit- och icke elitidrottare skiljde sig gällandelocus of control; får elitidrottarna högre förvärvade än traitbaseradeinre attityder gällande självkänsla och locus of control, än ickeelitidrottare, har locus of control samband med självkänsla. Enenkätundersökning genomfördes på 82 idrottare varav 42elitidrottare. Resultatet visade att elitidrottarna uppvisade signifikanthögre resultat gällande inre locus of control än icke elitidrottarnasamt att det fanns könsskillnader då männen uppvisade högre värdengällande en inre work locus of control. Resultatet indikerar även attbassjälvkänsla har ett positivt samband med locus of control.Diskussionen fördes kring om en högre inre locus of control ledertill bättre idrottsliga resultat samt kritisk granskning av gällandeuppsats.Keywords: locus of control, external and internal, athletes, self-esteem.

Laws, regulations and generally accepted accounting principles hold options on how companies should recognize revenue. Generally accepted accounting principles are determined by standard-setting bodies as the Accounting Standards Board and the Financial Supervisory Authority, which is influenced by international standard-setting bodies as the IASB. Service revenue is generally recognized when performance is completed, but there are variations in when a performance is considered complete. The different accounting options available create difficulties in comparing companies over time and between companies, which in turn creates difficulties to achieve a true and fair view. By clarifying what methods and principles in accounting for service income the unlisted companies in Sweden are using and why these differences exist, we have been able to study how the comparability and the true and fair view is affected by these differences.