The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

The aim of this study was to examine and describe the reasons why companies choose to conduct a sustainability report and what is required to compile it. Moreover, we wanted to examine why companies choose not to revise their sustainability report while others do..

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

The aim of this master thesis is to investigate the development on the Swedish book market for the beginning of the 21st century. During the 21st century a lot of things have happened on the Swedish market for library books. Twenty years ago in reality only one company existed that could deliver books with the demanded equipment to the libraries, but in year 2010 there are four companies offering the same service. Other news during this time is bookshops on internet. We found this development interesting and therefore decided to contact the four companies as well as six libraries to find out what they thought of the new situation.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

BackgroundToday a common approach to solve a complicated problem is to assemble a temporary workforce in order to solve the problem by working together within a project. One of the difficulties with working in projects is to maintain the planned budget. Working hours and costs are often exceeded. Many companies presume that any certain project will succeed, a presumption that leads companies not to anticipate risks involved in a project. In companies today there is seldom time for evaluation or moderation of a project, in order to have time for evaluation there is a great need for an adequate planning of the project.IntentThe intention with this study is to create a model for planning, budgeting and evaluation of projects within consultancy companies.MethodWith the help of interviews and discussions within the group Hamnar och Byggkonstruktioner at Sweco has evidence to present a proposal on planning, budgeting and monitoring been developed.ResultsA model has been developed to ease for consultancy companies to plan, budget, monitor and evaluate projects.

Background: Oil is the most dominating source of energy of today, it constitutes for more than 40 per cent of the worlds total energy consumption. This together with the fact that stock in oil companies has soared on the stock exchanges around the world makes oil a very interesting topic to write within. In order to gain knowledge in how to value oil companies, the authors will collect information from theory and through a questionnaire. By applying the information gathered to three companies listed on the Stockholm Stock Exchange the authors will reach an objective picture of valuation of oil companies.Purpose: To investigate how shares of stock are valuated in the oil exploring and producing industry, and what specific measures and metrics that are used in the valuation of stocks in Exploring and Producing (E&P) companies.Method: By using a qualitative approach for this thesis, the authors will investigate how the valuation of oil companies works and what measures that should be applied. The authors will use a part descriptive and part explorative study.

Companies must constantly adapt to new concepts emerging in society. Socialresponsibility and sustainable development are modern concepts of today and offer avariety of activities to choose from. Therefore companies ask themselves: what areour goals and how do we reach them?The purpose of this study is to examine the possibility of creating a simplifiedmodel,targeted towards management for prioritization and decisions on variousinvestmentspromoting the environment. The research focuses on companies from themanufacturing industries.

The automotive industry is today in a world of globalisation and external factors can influence the car companies and it is important that they progress with the people. When an external factor, as the oil price, increases dramatically, it will affect the economies in different matters. Other external factors are impacted by the oil price, for example inflation, unemployment and target rates. In addition, people are changing their preferences due to the attention of the environment. With this as the foundation the problem of the essay were divided into three aspects.

AbstractLean production has become one common concept within industries to make the work more effective and to meet today?s hard competition. A challenge for Chinese production is the threat from new low cost countries. It will become very difficult to succeed to produce to a lower cost than these countries; this led to that Chinese companies must develop new strategies, according to Lee and Zhou (2000). This will put China in front of new challenges and new strategies can be needed to retain their strong competitive advantages.

The enterprises of today are beginning to realize that environmental issues are a important part of their activity. Companies and organizations are expected to a greater extent communicate their environmental work to the world surrounding them in a trustworthy and structured way. Lack of information or information that is incorrect may bring farreaching consequences. Communication is mentioned in several of the ISO 14001-standards. But what is missing is a guideline how companies should act to create and be sure of the quality of the data that can be used in the environmental communication.

AbstractThe OMX Nordic Exchange Stockholm requires all large companies to apply the Swedish Code ofCorporate Governance. A revised code will be applied from July 2008. The purpose of this paper is toidentify the accessibility of information on corporate governance and in particular how the compliance,concerning the Swedish Code of Corporate Governance in the perspective of an internet active generalpublic.This paper is a complete census of the companies at the OMX Nordic Exchange Stockholm whocomplies with the code. Each company website has been visited and a comparison between the sectorsat the OMX Exchange Stockholm has been performed.Results: 96% of the companies present the members of the nomination committee. 94% presents thenomination committees proposal of the company board members, though only 33% of the companies inthe Energy sector.

A positive aspect of globalization, from a western viewpoint, is the growing demand of advanced products in China and other developing countries. The construction industry is thriving in China and Swedish companies have taken part in various projects. However the situation have been difficult for some of the companies. The aim of this study is therefore to investigate how strategic and cultural factors affect the potential for Swedish companies to operate on the Chinese construction market. The theoretical framework of the study consists of Porter?s and Kotler?s theories about strategy, and Hofstede?s, Bjerke?s, and Daun?s research about different cultures.