Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

När ett haveri inträffar uppstår direkt en mängd olika kostnader i form av underhållsinsatser, reparationsmaterial och administrationsinsatser. Utöver dessa kostnader förloras även de intäkter som maskinen genererar samt täckningen för de fasta och rörliga kostnaderna. Alla dessa kostnader skall täckas av de värdeskapande enheterna på företaget och påverkar det finansiella resultatet negativt. För att förbättra ett företags lönsamhet ökas antingen intäkterna eller så reduceras kostnaderna. Trots detta är det för många företag okänt hur stor kostnaden faktiskt är då en maskin står stilla.Arbetets uppdragsgivare är Konecranes Machine Tool Service (MTS), ett företag som erbjuder underhållstjänster och underhållslösningar till företag inom verkstadsindustrin.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The purpose of this thesis was to figure out the feelings that librarians felt towards the e-books at the library. And if it affects their work at the library, especially from a financial point of view. The reason I decided to do this study is because the subject of e-books has become bigger in the last couple of years, and that I got the feeling that the librarians didn?t like them that much. So I did six interviews with six different librarians from different libraries to see if they felt the same thing or if they are in fact positive towards them.The results I received from my study were that the librarians are positive to the e-book.

The Egyptian religion viewed the whole world as divine and inhabited by both gods and men. Concepts such as death was therefore explained through myths. The ancient society feared death but desired an eternal life. The Egyptians saw death as a physical dismemberment of the body as had happened in the myth of Osiris when death was first introduced to the world. Osiris functioned as a prototype for all men as he had overcome death by finding a new existence in the netherworld.

The purpose of this study was to analyze the impact of learning on open-field activity among pre-school children varying from 3 to 5 years old. Altogether 25 children, 13 girls and 12 boys, entered the test from three different preschools in Dalarna. Six of these children represented the control group. The children were asked to learn 2 tasks, 1 visual memory task and 1 spatial constructing-kit task. Before, between and after the tasks, the children were allowed to move freely in the open field.

Detta är en utvärdering av hur väl Open Access mottagits av forskare vid humanistisk fakultet vidUmeå universitet. Empirin är samlad med hjälp av kvalitativ intervjumetod, intervjuerna hölls med ettantal forskare vid humanistiska fakulteten. Genom en sammanfattning av hur vetenskapligapublikationer har sett ut och förändrats genom historien går det att se att utvecklingen rör sig mot OpenAccess. Eftersom att det i dagsläget (2012) utformas nationell policy kring Open Access samt attforskningsfinansiärer börjar ställa krav på att forskare ska publicera sina forskningsresultat i OpenAccess ? är det intressant att se hur väl Open Access mottagits av forskare eftersom det är de som stårför själva produktionen av materialet.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

This project has been about illustration, text and format with illustration as the main communication path.A study has been made of how these three elements interact, particularly how text and format affect the illustrations. The goal has been to create an illustrated story in a form of a book. The story is about the feeling of being alienated from other people and invites the reader to make their own interpretations. The main target audience has been the ones who is interested in illustration and storytelling, no matter of age.Colors has been inspired from animated movies and the natur. Various textures such as wood, fabric and metal for example has been scanned to create a rough feeling.

Earlier models that measured de facto harmonization of international accounting mainly used indices and other related statistical models. Those approaches do not account for the relative importance of individual balance sheet items or expense items being harmonized. This paper therefore proposes a different approach using Runsten?s (1998) permanent measurement bias model. That way it is possible to quantify the harmonization process by accounting for differences among companies.

Title: Have IFRS made the accounting more efficient for investors? ? A study of goodwill-relevance Level: Final assignment for Degree of Master (One Year)Author: Patrik Nygard and Andreas Pettersson       Supervisor: Markku Penttinen            Date: 2010 ? MayAim: The Swedish banks SEB and Swedbank are on the same market but their goodwill is amortized totally differently and its results will be different. We decided to examine the accounts in Sweden and see if they have been more efficient, from a user perspective, after the introduction of IFRS in year 2005Method:  This paper is made from a quantitative and a deductive approach. We have collected data from all companies listed on the Stockholm Stock Exchange between the years 2002-2008 using the computer program Financial Datastream and then made the regression and other analyses and comparisons with the program MinitabResult & Conclusions: We have in this paper demonstrated that how the accounting of goodwill designed is relevant to investors and that this relevance has increased in Sweden after the transition to IFRS. We have also concluded that the goodwill has greater relevance in a rising market than in a downward.Suggestions for future research: In future researches can the aim be to compare other accounting standards changes that occurred in the year 2005 and see if the accounting, from that perspective been more efficient.Contribution of the thesis: We have shown how the account influences investor?s decisions during different accounting systems and in particular how they react on the changed account of goodwill.

The aim of the study is to investigate what pupils in grade 1 think about reading aloud, reading alone, the selection of books, and the significance of reading. A subsidiary aimwas to examine the relation between the pupils? experiences of reading in the home andtheir ability to discuss a text they have read. A sidetrack in the study aimed to see whether the pupils? experiences of reading in the home affected their outlook on readingin general.

The purpose of this thesis is to examine how reading different media forms can lead to different experiences for the reader and how they choose which media form to read. Two questions are posed in the study. Question number one is: How does the media form influence the reading experience of the book and question number two is: What reasons can be seen behind the different choices of media forms?The study is based upon qualitative interviews with six readers using different media forms. Two different theories are used for analyzing the result.

The study describes the problems with analysis of real estate companies after the introduction of IFRS. With the introduction of IFRS (2005) and specially IAS 40 the real estate companies get the ability to appreciate its real estates to real value. With the difference in the accounting, grows the question if it has become some differences for analysts with analysis and valuation of real estate companies. We also look into how well this new standard effect the real estate companies from the view of the accounting quality and its characteristics..