The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

This text concerns itself with war, the just war theory, and the application of that doctrine on the ?war on terrorism?. I present different views on the theory's place in the discourse, its relevance for unconventional wars followed by the analyses of above mentioned empirical situation.Particular interest is given the criteria concerning proportionality, both ad bellum and in bello, due to in part its difficult nature, and the attention it has received from others. This paper asks the question: Is the just war theory adequate for analysis of modern war?There are few alternatives.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

This thesis examines how knowledge management professionals use trust as a component in the creation of knowledge management systems, and what methods they use for building trust.Adopting a grounded theory approach, interviews with 8 knowledge management professionals active in different industries served as the base for an analysis that identified trust to be the single most important common factor in the data. The concept of trust used by the informants was identified as relating to the knowledge management system itself, rather than other users, employees or groups in an organisation.Building trust, the KM-professionals mainly focused on three methods: simple solutions, system superiority, and implementation security. Using these methods, the KM-professionals seek to ensure system trust by creating opportunities for users to obtain positive experiences of using the system, and thereby generate a foundation for a trust-based relationship between the user and the system..

The aim of this study was to provide an understanding of the situation of an often forgotten group in foster care, the carers? own children. Our main focus was to explore this group?s experience of foster care, their experience of participating in caring for the foster children and their possible need of support and help. Our chosen method was qualitative interviews with six adult children of foster carers, two men and four women.

The valuation of an asset is one of the most important thing with accounting, though one of the most difficult thing as well. However, in deciding useful service life for an intangible asset and property, plant and equipment, there are quite a margin for the companies, which creates a difference between companies and industries. When computing the value of the inventories there are a few possibilities available for the companies, which also can generate differencesbetween companies and industries. Although these differences can occur, there might be some similarities in the companies? estimates.

The purpose of this thesis is to investigate the status of Swedish real estate companies in terms of financial health and risk of financial distress. The background is the ongoing financial crisis, which partly can be derived from the American real estate sector. Publicly available accounting information from 16 listed real estate companies has been analyzed for a period of one year using financial ratios covering both the operational and financial activities. We find that the deceleration in the economy and in the real estate sector have forced the real estate companies to make large write downs, in line with the relatively new accounting rules, IFRS. Write downs are likely to reoccur during the following periods and real estate companies will therefore probably be forced to continue to show negative results.

AbstractThe purpose of this study was to investigate the consultants' approach to the intrinsic and extrinsic motivation in temporary work agencies. We examined the motivation of three temporary work agencies to see if there are any differences in how they motivate their consultants. The intrinsic motivation comes from the own spontaneous interest while the extrinsic is related to the surrounding circumstances.We created a survey with 42 questions for the consultants, concerning motivation in order to understand their attitudes to the phenomenon of motivation.The following issues are addressed in our study:- What are consultant?s experiences of motivation in the temporary work agencies and are there any background factors that may impact?- Are there any differences in how consultants in the three different temporary work agencies are experiencing motivation?As analytical tools, we used concepts and theories of the intrinsic and extrinsic motivation based on Self-Determination theory.The results of this study showed no distinct differences between the intrinsic and extrinsic motivation of all consultants, but in general the intrinsic motivation was experienced slightly higher rated. The consultants appeared to be aware of what was expected of them and communication was valued fairly well.

The purpose with the paper is to theoretically investigate how sensory experience and positive affect in contact with outdoor environment can promote health by 1) develop a model of the sensory and emotional processes based on multiple code theory (Bucci, 1997) and 2) examine if this model can increase understanding of the processes that takes place in outdoor recreation, the way this is described in environmental psychology research and theory. The paper starts by introducing research and perspectives concerning outdoor recreation. Different theories of nature?s health promoting effects are described. These include the restoration theories of Roger Ulrich and Steven and Rachel Kaplan, theories more concerned with outdoor activities and a theory combining these two perspectives called instorative theory. After this sensory and emotional information processing is examined through the works of Wilma Bucci and Jean Ayres. Antionio Damasio?s theories of emotion and Daniel Stern?s concept of vitalityaffects are than introduced to extend this reasoning.

Since January 2005 new rules have been introduced from the International Financial Reporting Standards for accounting of Business Combinations. Goodwill, which is the difference between the purchase price and the value of the net assets in an acquired firm, should no longer be amortized but should instead be treated as an object for yearly impairment tests. Nevertheless, there are many companies making the tests but not impairing goodwill. The theoretical frame of reference looks at goodwill from its two parts; true goodwill and false goodwill. False goodwill is defined as a measurement bias and constitutes a certain percentage of the operating net assets.

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Since the year of 2000 it has been legal for companies in Sweden to repurchases their own stocks. The purpose of this study is to examine if it has been possible to make a positive abnormal return in Stockholmsbörsen by buying stocks in companies that has announced a buyback program. Our study includes 59 companies that have accomplished a buyback program throw the years of 2000 to 2006. To calculate the abnormal return we use the BHAR method with Affärsvärldens generalindex and branchindex as benchmarks. The result shows a significant positive abnormal return of 23,56 percent the first 12 month after the announcement with Affärsvärldens generalindex as benchmark.

This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

This diploma work has been based on finding a solution to Hälsoteknikcentrum i Halland. The task was to design the wheels of a wheelchair gear, so they can put on and remove with a locking feature.I have sketched out the solution and drawn up in Catia v5, which will be handed over to health technology centers for accounting.  .

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.