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.

Power, Criminality and the gamble about bordering normality. From theperspective of Foucault. This study is about how criminality becomes a strategy of power used by the individual to overcome difficulties and gain advantages. This strategy of power sets loose a process of identity formation within the individual that gives shape to his own norms which are opposite to the one of the society. The individual norms and the normative society cooperate with one another in a cultural teamwork.

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..

AbstractThe purpose of this essay is to increase the knowledge of which strategies students with reading and writing disabilities or dyslexia use to learn in secondary school. The study aims to examine the following questions:Which coping strategies do students with reading and writing disabilities use in their studies?How can remedial teachers support students with reading and writing disabilities in their learning process?The study consists of two interviews with a total of three hours recorded material made with a secondary school teacher who teaches Swedish and English. The teacher has experiences of reading and writing disabilities herself but also from teaching students with dyslexia. The interviews are constructed into a lifestory describing experiences of reading and writing disabilities in school, during teacher training and as a teacher.

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..

The purpose of our study is to examine whether social welfare secretaries experience obstacles in work to do their tasks in a way that they, from their own values, thinks is right. And if so, what are the reactions and what strategies do they use to manage this. The study is based on a qualitative method. The data consist of interviews, with five social welfare secretaries, which all work in southern Sweden. The social welfare secretaries both work at a children- and youth department and at a social allowance department.

This thesis explore women?s needs when reentering society after having served a sentence at the female prison Färingsö, outside Stockholm and whether those needs are being met in the reentry strategies that are being provided. Parallel to this the thesis also examines if there, based on nonconformity and gender theories, is a socially constructed representation of women maintained in the rehabilitation work.The method of this thesis applied semi-structured interviews and used snowball sampling to expand the network of informants to obtain the data necessary. Totally five interviews were carried out. Previous research has shown that women in prison have much more complex problems than men and that there is a need for reentry strategies that take gender in account.The results showed that in terms of being able to reenter back in society, women needed help to structure a previously chaotic life.

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.

Learning words have shown to be a very crucial part of learning a second language and the one most important factor to make pupils with Swedish as a second language succeed in school. To make sure that all pupils get the right conditions to learn from all subjects and their entire content a wide vocabulary is necessary. Even so it is found that there are shortcomings regarding this kind of teaching in Swedish schools.Through interviews and observations of two teachers that teach pupils with Swedish as a second language, and also with a short reading test for the pupils, the possible strategies that these teachers use for learning words have been studied. The result shows that the teachers are using several strategies and that they are actively working with transmitting these to the pupils, but there are some areas that need developing..

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.

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.

The aim of the study is on basis of Peters and Waterman?s factor of success, to examine the successful companies, Ericsson and Huawei, and to analyze the R&D and positioning strategies of the companies.To accomplish the study we have used a case study using interviews and annual reports to collect data. Three persons have been interviewed, two from Ericsson and one from Huawei. All annual reports from the year 2004 until 2011 have been reviewed.Our finding is that Ericsson and Huawei do not, according to Peters and Waterman?s model, fulfill all factors of success and their R&D strategy varies depending on the situation and which knowledge the company already possesses and needs.