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.

More and more companies open up facilities and stores in countries all around the world. Entering a new country means a new culture, a new language, different norms and values and new people with a different way of thinking unlike what you are used to. In order to survive and be successful in this new country means that you have to adapt to the new culture and its components you encounter.The purpose of this thesis has been to identify possibilities and barriers in the Middle Eastern culture affecting international clothing companies. Furthermore it has been investigated how these companies must adapt their products and promotion to this culture.In order to obtain relevant data for achieving the purpose of the study interviews and observations was made at three international clothing companies in Tehran, Iran. These were Mango, United Colors of Benetton and adidas.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

This master thesis explores the nature of public participation as a central and most current subject in the field of urban planning. A first impression exposes a seemingly unanalyzed consensus on the values and benefits which public participation provides the process of urban planning. The city may be a concern to all its inhabitants; hence knowledge and opinions of the local public are of great importance for the urban development. But is there really something new to these assumptions, and are the advantages of increased public participation in urban planning always obvious?  By using action research as a main method, I have put myself into the context of the Swedish municipality of Nacka and their projects dealing with the development of public participation.

This study examined the psychological processes of autonomic arousal and distress, erroneous beliefs about sleep, worry about sleep, selective attention and monitoring and safety behaviours related to sleep, on the subject of daytime impairments associated with insomnia. The psychological processes were evaluated against as follows: sleep measures, anxiety, depression, medical disease and the use of medications. The measure daytime impairments complied with the established research diagnostic criteria. A correlation analysis indicated that psychological process, anxiety, depression and one of the sleep measures are associated with daytime impairments. The results of a multiple regression analysis proved that only erroneous beliefs about sleep, worry about sleep and safety behaviours related to sleep are linked to daytime impairments associated with insomnia.

On 1 January 2005, IFRS (International Financial Reporting Standards)was mandatory for all listed companies within the European Union. The introduction is to create a transparent and consistent reporting. Mainly to provide companies, investors and financiers the same access to world capital markets. Since the introduction of IFRS, the goodwill value is determined by annual impairment tests. If an impairment of goodwill is a fact the goodwill decreases in value.

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

The aim of this thesis is to examine the existence and prevalence of earnings management in Swedish companies. Theoretical frameworks often suggest that there are strong incentives to practice earnings management. The research area of earnings management has, to date, mainly focused on detecting earnings management. However, to our knowledge, no such studies have been conducted on Swedish companies. This thesis provides evidence of the existence and prevalence of earnings management in Swedish companies.

Through a case study, I wanted to find out what advantages and disadvantages local companies consider with scrum and what they think about its future. To find out what scrum is, I read the literature and scientific articles and then wrote surveys based on my thoughts. Further, I also wanted to find out if it?s possible to use scrum in a school environment and therefore I visited a high school class who used scrum in one of their projects. The result was good but could have been better as it requires more training of scrum to understand everything. The surveys were distributed to various local companies. After having received a lot of answers, I concluded that the clear priority was the most positive feature of scrum and the most negative was that it was difficult to get the rest of the organization to understand scrum, which creates problems. Both high school class and local companies believe in scrum?s future, even if they think scrum will be partially modified to adapt to the software-development in the future. According to the survey responses, the most important to get the projects to be successful both now and in the future is that everyone who work with scrum is right educated..

In the society of today it?s very hard for companies to succeed with mergers. (A.L.Pablo, M.Javidan:2004) This study intends to elucidate the importance of internal marketing and internal communication with mergers. The intention with this essay is to study and analyse the merger between the two companies Astra and Zeneca and study the employers at the time when the merger took place in 1999.I have chosen to do this study on the basis of an employer?s perspective.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

Bakgrund: Perifer venkateter (PVK) är en allmän och rutinmässig åtgärd inom hälso- och sjukvården för att kunna lindra, bota och behandla genom att tillföra infusioner, läkemedel eller för att hålla en fri venväg. PVK består av ett främmande material som i kontakt med blod kan leda till att komplikationer som tromboflebiter bildas. Vid minsta tecken på rodnad, ömhet, svullnad, tromboflebit eller extravasation ska PVK avlägsnas. Syfte: Studiens syfte var att beskriva de senaste forskningsrönen kring sjuksköterskans omvårdnadsåtgärder för att undvika PVK-relaterade komplikationer. Metod: Studien är en litteraturstudie där resultatet baserats på kvantitativa och kvalitativa artiklar.

The purpose of this report is to make an evaluation of the self-monitoring for scarification which Stora Enso is using and this study deals with the effects and importance of scarification. A comparison is made in this study with the purpose to highlight any differences between some of the leading forestry companies and significant forest organizations in Sweden. The companies represented in this report are Korsnäs, Mellanskog, SCA, Sveaskog and Södra. In the beginning of this study an interview form was set up together with Daniel Forsberg at Stora Enso. Stora Enso is the head object of this report and seven interviews were made within that company. At the other companies only three interviews were made within each one, with an exception to Mellanskog who wished four.

Abstract During object-oriented system development, programming should be preceded by analysis and design to assure that the system fulfils the demands of the customer and simplify during the development phase and documentation. When modeling the analysis and design phases, several different notations may be used. One of these is the UML (Unified Modeling Language) which this thesis will cover. The aim is to compare the use of the UML i practice versus what is said in the literature. The investigation is built upon interviews at different companies to receive their reflections about the UML.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.