The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..

Working with health-management has become something most organizations would describe as essential for being legitimate today. The aim of this thesis is to investigate how this subject is handled in an existing company and how this work is percieved by the employees in the organization. Due to the fact that limited research has been conducted on this issue, we see this thesis as a potential for increasing the understanding of how health management is articulated in practice. Our results show that health management in our studied organization is far reaching in comparison with most organizations, but has room for improvement according to the Integral Theory. The consequence of differences in perceptions between management and employees could result in that health management does not become an integral part of the company and its daily operations to the potential extent..

The computer consultant company Create in Lund AB wishes to facilitate their invoice routines, as it at present is required that the administration finds and compares information from two different systems.The purpose of this thesis is to develop an invoice management system that simplifies the invoice management process for the administration at Create. During the development of the system, I have chosen to follow the software development process Unified Process and also tried to find design patterns that can be applied to the integration.The result of my project is a self-contained application developed using the Java programming language that communicates with the databases of the other two systems and presents relevant information to the user as a set of invoices. Of the 23 design patterns I studied, I used four of them in the invoice management system. However I couldn?t find any connection between any design pattern and the integration of systems.

The purpose of this thesis was to study Holmen?s possible future ownership, concerning their forestland in Sweden. We have compared the strategy of the present owning of forests with three different alternatives. These three alternatives are: 1) selling all the forestland, 2) establish a new company which owns the forest where Holmen is the major stockholder and finally 3) an alternative were the two northerly regions are sold. We used Holmen?s annual account from the year 2002 as a bare year and made a reconstruction of the annual account in the three different alternatives.

This master thesis has been carried out at Scania R&D at the department for Powertrain Control System Development during the winter of 2010/2011. In the thesis the writer examine and evaluate the existing method for collecting information from the tests carried out during the development of the Powertrain Control Systems software. It also contains suggestions for how a new method that enhance the validation elements could look like.The master thesis uses Vicentes theories of the ecological approach and theories of how knowledge sharing of tacit and technical information works within an organization and between the organization and its customers. First a workplace analysis at Scania R&D is carried out to see how Powertrain Control Systems work and how they test their software. Second a control task analysis, where the aims decided on after the interviews, is compared to the existing method.

I denna studie undersöktes om känsligheten för stress varierar mellan olika ångestsyndrom. Respondenterna utgjordes av 36 män och 47 kvinnor, samtliga medlemmar i Svenska ångestsyndromsällskapet, som fick besvara 15 bakgrundsfrågor samt PANAS, SE-formuläret och Locus of Control. Några skillnader i stresskänslighet kunde inte påvisas. Dock uppvisade kvinnor högre grad av extern Locus of Control än män, medan män hade fler sömnproblem än kvinnor. Bortfallet i undersökningen är betydande eftersom del av respondentgruppen föll bort.

The purpose of the study is to investigate the possible effects of an unstable ventilation system and its influence on energy use and thermal comfort. The report also explores how qualified personal working with HVAC view and handles system control.In order to meet the requirements in energy efficiency and a comfortable indoor climate control regulation is a prerequisite. With optimized increased complexity of the climate systems, it becomes more challenging to control the system and the risk of unstable control increases. No previous studies about what affect an unstable system can have on energy use and thermal comfort have been found.The report is based on several tests were the controlling variable has been increased until the system becomes unstable. Two different types of unstable systems have been investigated.

Title: Predictions and explanation models for bankruptcy in stock-companies ? A study of three failed Swedish companies Author: Tim Svanberg Supervisor: Emil Numminen Department: School of Management, Blekinge Institute of technology Course: Bachelor?s thesis in business administration, 10 credits Purpose: The purpose of the thesis is to find explanation for bankruptcy with the help of prediction models. The purpose is also to add explanation by using Behavioral analysis Method: Quantitative research of bankruptcies using financial prediction models and qualitative study of psychological pitfalls. The study is deductive. Results: I found that it is possible to explain the bankruptcies using the prediction models. The behavioural perspective adds further explanation.

The first of January 2005 all companies listed on a stock exchange within the European Unionhad to implement International Financial Accounting Standards (IFRS) in their annual report.But is this regulation for the good or worse and does the benefits outweigh the cost? The goalwith the regulation is to make it easier for investors, shareholders and other stakeholders tomake financial decisions, compare domestic as well as international companies at the samecondition. One of the differences with the introduction of the new regulation is IFRS 3 thathandles business combination and how goodwill and intangible assets from the acquiredcompany should be accounted for. The objectives of our dissertation is to identify those listedcompanies that have made one or more acquisition between the years 2005 to 2006 andmeasure their level of disclosure concerning goodwill and intangible assets through theacquisition. We concluded trough the results that positive accounting theory and systemorientated theory didn?t explain all the verities in the companies? disclosures.

This report describes the construction and development of a control box, which is a tool for testing and verifying a certain model of Rapid?s built in staplers (model A6102). Basically the function of the control box is to interpret any errors that may occur in the stapler and to make it possible to test fire the stapler.The control box should be able to communicate with the stapler using a specialized communication protocol. The different data such as errors, firmware etc. from the stapler is presented in plain language on a display.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner tenure and audit firm tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm tenure, when only Big 4 companies are tested.

I dagens samhälle har kommuner blivit allt mer konkurrensutsatta då möjligheterna för befolkningen att flytta har ökat. Detta har medfört att kommuner fått ökad press på sig att anpassa sig till nya förhållanden för att attrahera invånare. Nya förhållanden kan orsakas av bland annat demografisk utveckling, politiska val och konkurrerade kommuner. Därmed blir kommuners målstyrningsmodeller och hur de klarar av förändringar av intresse. Vi har kommit fram till att Falkenbergs Kommun som organisation är förändringsbenägen.

This thesis examine if social voluntary organisations are independent or if they are being regulated by the public sector. We ask how free the organisations are since they get so much support and funding from the municipality. This is examined by looking at the homogenisation pressure, which means that organisations are being exposed by a pressure to become more similar. The control that the municipality has over the organisations is another aspect in this paper. The study focuses on the relation between the municipality of Linköping and three social voluntary organisations and their characteristics.

Background: Within real estate companies assets according to IFRS/ IAS 40 should be valued at fair value, to compare with previous valuation criteria according to which real estate should valued at cost. Two models can be used within IAS 40, these are value at cost and fair value. When valued at cost the real estate value in the balance sheet should be specified at cost. The method chosen by the company should be used for all real estate within the company except for the premises used by the company. Purpose: The purpose of the study is to analyse and evaluate how real estate companies experienced the problems that arose when converting to IAS 40, and to analyse the effects on the companies key ratios as a result of the change of accounting method.