The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

Den samhällsrelaterade redovisningen har utvecklats under de senaste åren och fått en allt större betydelse för företagen och dess intressenter. Att utvecklingen går mot mer kunskapsintensiva verksamheter borde öka betydelsen av personalredovisning, vilken är en del av den samhällsrelaterade redovisningen. Det bör ligga i företagens intresse att redovisa sin personalrelaterade information med tanke på att det är en allt viktigare tillgång. Med anledning av att det endast finns ett fåtal regler för hur personalen skall redovisas, väljer företagen det sätt som passar repektive företag bäst. Syftet med undersökningen är att klargöra för i vilken omfattning svenska börsnoterade företag redovisar sin personalrelaterade information, om det skiljer sig mellan företagen beroende av branschtillhörighet, storlek eller någon annan faktor.

The purpose of this paper has been to describe the project manager's experience of the customer relationship in customer order projects. A qualitative interview study has been conducted in which seven project managers were interviewed. A thematic analysis resulted in four overall themes. The results showed the importance of a clear, responsive and open communication as well as a large degree of customization to meet the customer the best way as possible. The experience was also characterized by a dynamic relationship and the importance of the customer's expectations.

In the European Convention and the EU charter the principle ne bis in idem is provided, which implies that a person can not be tried or punished twice for the same offense. Since the European Convention was incorporated into Swedish law in 1995 the principles application has been discussed in tax law. Several cases have been examined by the European Court and the Supreme Court (HD) in order to determine whether dual punishment has occurred in the national rules concerning tax surcharge, tax crime and accounting fraud. The judicial trials have brought different assessments concerning the matter, which have resulted in a lack of clarity on the application of the principle in Swedish law.The thesis purpose is to clarify whether the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime, and the relationship between tax surcharge and accounting fraud.The authors' conclusion is that the principle ne bis in idem is applicable on the relationship between tax surcharge and tax crime because both sanctions are considered criminal in nature and concern the same crime, since they are based on substantially the same circumstances. Furthermore, the principle ne bis in idem is considered applicable on the relationship tax surcharge and accounting fraud, because both sanctions are criminal in nature and their circumstances have a connection, therefore they are considered as the same crime..

There are lots of theories about participatory democracy, but rather few examples of how to create it in practice. In the 1930´s, scientists at the Chicago School, implemented some projects within the Chicago Area Project, with the aim to decrease the youth delinquency in the socio disadvantaged areas surrounding Chicago. In this thesis, I assess wether these projects, and in particular the one at the Russell Square Area, have some common features with the thoughts of two of the most famous participatory democrats, Carole Pateman and Benjamin Barber. My question is if the Chicago Area Project could be seen as an experiment in participatory democracy. I find that participatory democrats could benefit from the experiences of the Chicago Area Project.

The purpose of this this thesis is to evaluate the books that the Library Project "Give me five" uses accoring to their own project objective. Starting in the discussion of censorship that took place in Swedish media, the goal of the project is to defend picture books that portray child's inner and outer worlds. Some of the books are selected by librarians and some preschool teachers themselves have chosen. I have a in a thematic analysis examined if the books' themes meet the requirements of the project goals and if there is any difference on the books that preschool teachers chosen and the ones that the librarians have selected. I have in a image analysis investigated whether they have used books that challenge children's imagery, and if the books portray children's outer world.

The project has been provided by Zenit design group and the goal for this project was tomanufacture and perform tests of a prototype that supersaturates water in a continuous flow ofwater. The project has involved finding and sorting out relevant data in scientific papers, books,communication with foreign manufactures and other platforms for information.The project has resulted in manufacturing of a test rig and an oxygen infuser based onmembrane technology. The test rigs purpose was to perform tests on oxygen infusers fordifferent comparison test and performance benchmarks in a in a laboratory provided by Zenit.The project led to satisfying results using the oxygen infuser manufactured by the authors withcomparable levels of saturation to the reference infuser.The theory behind this project is based on medical research, belonging terms will be explainedbut the authors have chosen to delimit the project from the medical area. The reason for this islack of knowledge in this area and its irrelevance to the mechanical engineering education insuch..

Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

Preporsition for bachelor thesis project, working from the inside and out. Emphasising spatial quality and experience, More or less ignoring form and program. I?ve had issues with these aspects in earlier project, the form or the program takes alot of place in the project. I haven?t tried this approach before, it?s an attractive thought to allow the project take a form of it?s own, enclosing those spaces i create.The initial concept was to place the pools on the ground (not digging them into the ground) making them volumes that divide and define spaces.

The term "Project" have become a growing work model that exist in almost all bransches. A project is a work effort made over a finite period of time with a start and a finish to create a unique product, service, or result. Science shows that time limitation has an impact on humans to perform under pressure, which challanges the contributor to deliver. This report contains an examination about project management, both coming from scientific results and an external business. The point of this study is to bring ideas of improvement, which can make the work method more effective in this company..

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

In 2014-2015 a large-scale Ebola epidemic occurred in West Africa. The Swedish Civil Contingencies Agency was given the order to conduct the Swedish response. The purpose of this case study was to investigate the impact on project planning of the three factors: the nature of the crisis, political initiative and developing countries. In this case study the crisis was an epidemic, and the project was initiated by the Swedish Government and conducted in two developing countries. The results were intended to contribute to developed understanding and recommendations for future project managers in similar projects.

The aim of the study was to examine individuals' experiences of participating in 5 week mindfulness program as a tool for job seekers. Qualitative methods were used to inter­view three students and two mindfulness educators. The informants were asked to an­swer questions about their experiences of having participated or practiced mindfulness in the project. The results showed that all respondents experienced the project as positive. The partici­pants describe that the project helped them to get out and meet other people and with routines in their life. The par­ticipants also said that unemployment caused alienation and they felt themselves to have poorer health when they were unemployed.