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 essay i present a study on political learning of a minority ethnicity whose political history in the institutional form began in 1993. The ethnicity in question is the Sami?s and in 1993 the Sami Parliament was established. The establishment of the Sami parliament radically changed the preconditions for political work. Sami politics came to be pursued in an organized manner in the form of a public authority and democratically elected units.

För att förutsäga och förklara människors beteenden och intentioner har ?attityd? länge varit ett centralt begrepp inom socialpsykologin. En vanlig teori och modell för ändamålet är ?theory of planned behavior? (TpB), vilken säger att en individs beteende styrs av dess intention, som i sin tur är en funktion av den personliga attityden, det sociala trycket och den upplevda kontrollen att kunna genomföra aktuellt beteende. Syftet med föreliggande studie var att undersöka attityden och intentionen till att fullfölja nuvarande studier och göra en applikation av TpB-modellen via en Internetenkät riktad till studenter på Högskolan Dalarna (N = 1292).

The aim of the study was to examine how background factors, such as abuse earlier in life, affect depression and suicidal behavior, amongst persons who abuse alcohol or illicit drugs. The study was performed at the Social Service Center, Södermalm, department for adults. The data used in the study is based on Addiction Severity Index interviews (ASI) and includes 560 observations. The statistic methods used to analyse the data is chi² test and the result is presented in cross tables and charts. The main findings were that experiences of psychological, physical, or sexual abuse, earlier in life increase the risk for major depression and suicidal behavior later in life.

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..

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..

Problemformulering: Organisatoriska gränser orsakar i viss mån ett hinder för företags målfokusering; i ett franchiseföretag blir detta problem ännu mer komplext då gränserna tydliggörs i form av skilda ägarförhållanden. Vi vill i denna uppsats undersöka hur franchiseföretag hanterar de problem som uppstår på grund av dessa gränser. Syfte: Syftet med uppsatsen är att öka kunskapen om svårigheter och möjligheter med gränsöverskridande samverkan i ett franchiseföretag. Forskningsfråga: Vilka problem kan organisatoriska gränser ge upphov till och vilka möjligheter finns det att överskrida dessa? Teori: Vi använder oss av teorier kring bland annat agent-principal-problematiken, gränsöverskridande samverkan, informella och formella styrsystem samt belöningssystem.

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.

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.

This is a thesis based on a study about organizational socialization and concerns a company?s intentions as well as new employees? experiences during introduction. The study had four different purposes. First, it was to examine what Mölnlycke Health Care wished to achieve with its introduction as well as what they wished new employees should incorporate during introduction. Second, the purpose was to understand how new employees at the same company have perceived how the introduction has changed them.

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.

Authors: Lars Johansson & Johan PetterssonTitle: ?There is way to much sports in the athletics? ? A study of Swedish sportsFootball has gone from being a hobby and a popular pastime into a billion-dollar industry, and clubs around Europe are therefore operated more and more like regular companies. Sweden's position in the UEFA rankings is a modest 23 rd place, behind nations such as Austria, Switzerland and Belarus. The economic climate in Sweden is often highlighted as a strong factor. When we started our study we agreed that this could be a major contributing factor to this relatively modest rank, but believed that there were also other factors that played a big role.