Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

In this study we have examined the possible quality standards and methods for applications with service workshops in the forest industry. The purpose of the methods presented here was to start the work of standarardising the maintenance service in the industry and be of use for service providers in their quality effort.The methods we used to accomplish the study were interviews and field visits together with a comprehensive literature research. Our results are presented in the form of four solution proposals: a standard based on existing SIS standards for terminology and key indicators, checklists that are filled in by mechanics with customer participation, the construction of a instructions database, and the implementation of the method 5s.We believe our suggestions can help the service providers in the four problem areas that we have identified: long term strategy, documentation, recruitment of competent technicians, and standard procedures in their operations. These improvements will be beneficial for both the service provider and the customer..

en small case studie av event med olika karaktär föregås av en kartläggning av begreppet event. vidare identifieras kritiska faktorer för framgång och huruvida den arbetsprocess i vilken eventen växer fram överensstämmer på de olika eventen. vilka likheter respektive skillnader kan identifieras..

This study has investigated what makes a business relation satisfactory. The purpose is to distinguish the factors that are relevant to a functioning cooperation relationship between sawmills and DIY-stores. The theoretical framework is primarily based on long-term business relationships. The study is based on two case companies and their relations with wood-suppliers. - Case company 1 is a relatively new established and still growing company.

Aim: The purpose of this study is to show models from the literature which can underlie appraisal and development in the real estate business of Gavlegårdarna.1. Gavlegårdarna should be able to use the study in their work with quality assurance off their services.2. Company?s in real estate business and other students should be able to use the study for an overview of quality models.Method: To collect data I chose to use a qualitative method based on the hermeneutic research method. The collected data was a result of literature and interviews.Result & Conclusion: From the literature there are two models that are suited for analyses of quality, that is the Housing quality model and the Gap model.

The purpose of this paper is to investigate the relationship between Earnings Management (EM) and certain characteristics of management forecasts, among a sample of Swedish listed companies. The forecast characteristics studied are: 1) Forecast venue: How explicitly is the forecast presented? 2) Forecast precision: How detailed is the estimated number? 3) Forecast measure: Which measure(s) are forecasted? We use a sample of 68 annual management forecasts, obtained from year-end reports between the years 2007-2011. EM during the forecasted year (2008-2012) is estimated using the cross-sectional modified-Jones model. The forecast characteristics are then related to the degree of EM during the forecasted period.

En sammanfattning av uppsatsen på maximalt 8000 tecken..

En sammanfattning av uppsatsen på maximalt 8000 tecken..

The BSC is a widely used management tool that is turning the vision and strategy into operational goals. However, after analyzing the criticism received by the BSC, it seems as if its internal focus, rigidity, static-ism and mechanical mindset limits the company?s ability to create a strategy that takes important external factors into account. As we see it, the BSC?s limitations can create a risk for strategic inertia.

ABSTRACTInternet use in Sweden is among the highest in Europe. The increased availability and use of the Internet has changed people's behavior patterns. This, in turn, has made many companies choose to offer their products and services online. This means that there is less personal contact and that customer relations can be described as having gone from face-to-face to face-to-screen. Swedish banks have come a long way in terms of adapting its operations to customers? demand in a global environment that is digitizing at a rapid pace.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

Ja?rbo Garn is a wholesaler in the textile industry. The companys position on the market is under changing circumstances. Therefore Ja?rbo Garn needs to find new ways of developing their marketing.

Syftet med denna uppsats är att kartlägga hur Performance Management-system praktiseras inom svenska organisationer. Med utgångspunkt ur de teorier och modeller som återfinns i litteraturen ska sedan resultatet analyseras. Samtliga av de undersökta industrikoncernerna har tagit till sig PM-synsättet och praktiserar det i någon mån. Skälen till detta benämns vara att verktygen i större grad än annars kan få hela företaget att uppnå gemensam fokus på företagens målsättningar. Hur detta senare visar sig i hur företaget faktiskt jobbar finns det, en del att vara ifrågasättande emot.

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

Denna studie fokuserar på effekten av IFRS/IAS på earnings management. Huvudsyftet är att identifiera earnings management före och efter införandet av IFRS/IAS för att klargöra om de internationella redovisningsstandarderna har påverkat förekomsten av resultatmanipulering inom svenska börsbolag. Perioden som studeras är åren 2002-2008. För att identifiera earnings management används den modifierade Jones-modellen som går ut på att detektera förekomsten av godtyckliga periodiseringar som ett mått på resultatmanipulering. Vi kontrollerar även för om variablerna storlek och bransch kan förklara förekomsten av företeelsen före och efter införandet av IFRS/IAS.