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.

Private religion is a faith that isn?t practiced in an organised religious community. Many people do not want to accept a religious concept that is already defined. To choose a conception of faith based upon personal preferences fits some modern man better. The purpose of this thesis is to examine if it?s possible to create a personal religion and how such a process looks.

The centre of attention in this essay is on public-private-partnerships in Swedish city planning. It discusses the phenomenon and tries to identify the problems and possibilities that may appear when private and public actors are trying to work together to plan new cities or parts of cities in a process with network structures. The main questions that is asked is ?what vision for the city can we se, and who's vision is it?? together with the question of where the actual power to make the city plan and the vision can be find. The soon-to-be-built area Ulriksdal in Stockholm were Peab AB and Solna Stad stands as main actors has been chosen to illustrate the possible problems and is analysed from different angles, but the writers intention is also to say something on the matter in general.

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..

The harmonization within EC Company Law has been relativley successful. Despite its relative success; important differences still remains in European company law.The freedom of establishment itself, and the ECJ?s interpretation of the freedom provides European companies with a substantial cross-border mobility. As a consequence of this mobility, together with the differences in national legislation; mandatory rules in company law can be easily evaded. A typical example of this is that a Swedish enterprise, by running their business through a British private limited company, can escape the Swedish legislation on capital contributions when forming a company with limited liability for its members.

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 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..

The corporate opportunity doctrine constitutes a prohibition for the directors and officers of a company to pursue for themselves any opportunity which falls within the scope of the corporation?s business. In Swedish law the doctrine has not yet seemed to attract any greater attention. This doctrine has been the focus of a multitude of cases in a both American and English law, however mainly in the America law. Therefore, the American legal framework can serve as guidance in trying to define the doctrine as it has developed, or perhaps more correctly not developed, in national law.The perhaps most crucial question to be answered in the area of corporate opportunities is how the law indentify an opportunity as a ?corporate? one.

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.

The aim of the study was to describe how hygienist`s receiving their certificate during 2003 and 2004, perceive their working situation, salary and impression of their first employment as a registered dental hygienist. A questionnaire was sent out to new dental hygienist`s examined year 2003 and 2004 in Sweden. Most of the new examined dental hygienist`s found the education adequate or more than adequate. A few individuals found it inadequate. The ones finding the education inadequate wanted more clinical practice and more training in administrative work.

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.