During the last couple of years many sectors and markets have had an increase in the competitive situation, this has meant that being cost effective have become more essential if organizations want to stay in business and be competitive. Thus, one crucial issue has become how to utilize the resources already available within the organization. Organizations can thoroughly plan and control personnel resources in order to become more efficient. But to become more cost effective also means taking into consideration several key figures, productivity being one of the more important figures.Onninen, a wholesaler which has one of its two central warehouses in Örebro has experienced this issue, i.e. an increase in competitive situation in their market.

The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

The public service within health and care has changed remarkably during the last 30 years. It has been inspired by management ideas from profit-making businesses. Those thoughts are an umbrella term called Nex public management. In what way has New public management influenced the public service in Sweden? Important concepts in the change of public service are quality, effektivity and goals.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

Title:Social media as a tool for organizational learningAuthor:David Chaaya & Filip FischerSupervisor:Stig Sörling & Tomas KällqvistBackground:People have always used different ways of communicating. Communication hasa vital role in organizations for control when management and employees are communicatingand interacting with each other to spread individual learning. Thru this contact, individuallearning can develop into organizational learning, which will benefit the whole organization.The most modern tool of communication is social media such as Facebook, Twitter andYoutube. The potential of these social media is disputed in society, but more and moreorganizations are using these kinds of media for communication.Aim:The purpose of this study is to illustrate how social media is used to control withinorganizations and also to create understanding how significant social media are fororganizational learning.Method:The method of this study originates from the ?aktörssynsätt? and is influenced byhermeneutics.

Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll ? Integrated Framework blir allt mer aktuellt för att få ordning och reda.

Background: The use of reward systems can be of strategic importance as well as an affective mean of control for the organization in its work to achieve its goals. The municipal sector is characterized by its transparency and its responsibility for the taxpayer?s money. We therefore wonder which possibilities the municipal sector has to use reward systems as a men of control. Purpose: We intend to research the possibilities that the reward system offer as a mean of control for employees at the higher municipal level, with a special focus on commitment and motivation.

Bakgrund och problem: Enligt IFRS Föreställningsram är Årsredovisningens huvudsakliga intressentinvesterare. För att attrahera riskkapital från investerare är det angeläget att bolagets finansiellaställning är god. Detta kan skapa incitament för bolaget att anpassa sin finansiella ställning för attmöta investerares krav. För att uppnå detta kan bolag använda sig av olika redovisningstekniskametoder, beroende på hur årsredovisningen skall framställas. Merparten av dessa metoder, vilkasyftar till att framställa den ekonomiska ställningen som bättre än verkligheten, går underbenämningen Designad redovisning, där Big Bath Accounting ingår som en del.Syfte: Studiens syfte är att undersöka om det finns statistiska belägg för tillämpning av den teoretiskadefinitionen av strategin Big Bath Accounting på NASDAQ OMX Stockholmsbörsens Large Cap.Avgränsningar: Studien avgränsar sig till att undersöka företag, som per 2009-04-01 fanns noteradepå NASDAQ OMX Stockholmsbörsens Large Cap.

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Objective: The aim of this paper is to see if there are higher restructuring expenses under the item provision for the first year when a new president takes office.Method: The study was done by a quantitative study. Financial statements have been examined for companies listed on the OMX Stockholm Stock Exchange, Large Cap. We have examined all the companies? annual reports between the years 2002-2008. We have looked at the experience of restructuring and other expenses that occur in the context of CEO change.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

The demand for shorter lead-times and increased delivery reliability puts pressure on companies to provide more efficient logistic services. One strategy to deal with this demand is by outsourcing logistics to a third part. The development of logistics information systems enables increased control over business supply chains. This is why Green Cargo aims to create a Logistics Control Tower (LCT) solution to provide it?s customers with better information with higher availability.

The purpose of this Bachelor Thesis is to investigate whether the introduction of IFRS, and in particular IAS 40 regarding fair value accounting of investment property, has lead to increased financial risk for Swedish real estate companies. Financial risk is measured using several financial risk ratios during the period 2000-2009, effectively covering the period before and after the introduction in 2005. The financial risk is found to actually have decreased significantly in comparison with the control group. The relative decrease supports the notion of a factor unique to the real estate companies at least partially driving the change, possibly IAS 40. However, this change is, due to the statistic method employed, only an indication of the direction of change, and consequently interpretations of the magnitude of change cannot be made.

Studien syftar till att se hur personlighet, söka-arbete self-efficacy och locus of control påverkas av arbetslöshet. Personlighet mäts enligt Costa & MacCraes fem-faktor modell och avser dimensionerna extroversion, neuroticism, öppenhet, trevlighet och samvetsgrannhet. Hypotesen är att det finns skillnad mellan nyarbetslösa och långtidsarbetslösa avseende personlighet, söka arbete self-efficacy och locus of control. Frågeformulär innehållande påstående om ovanstående faktorer besvarades av en grupp nyarbetslösa och en grupp långtidsarbetslösa. Resultatet visar inga signifikanta skillnader avseende personlighet och söka arbete self-efficacy mellan grupperna.

Background: Sweden?s membership in the EU affected the Swedish accounting regulation. Three EU-directives was implemented in the Swedish accounting regulation. This also meant that the concept "true and fair view" was introduced in the new "Årsredovisningslagen". The concept is not clearly defined and therefore the interpretation may differ amongst accountants.