There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

IASB is currently working with the replacement of IAS 39 Financial Instruments: Recognition and Measurement. The new standard IFRS 9 Financial Instruments is said to be based on principles as opposed to the more rules-based IAS 39. This thesis examines the third phase of the project regarding micro hedge accounting. The expressed goal from IASB is to provide more useful hedge accounting information by reducing complexity of the standard. To examine the potential effects of the transition from the rules based IAS 39 to the more principles based IFRS 9, we have performed a case study on a major Swedish bank.

Denna uppsats behandlar hur fastighetsbolagens finansiering har utvecklats efter finanskrisen, hur finanskrisen specifikt har påverkat fastighetsbolagens finansieringsverksamhet samt i vilken utsträckning fastighetsbolagen har börjat använda alternativa finansieringssätt i sin verksamhet. Detta ämne är intressant då finanskrisen har haft en stor inverkan på det ekonomiska klimatet världen över vilket också inkluderar de svenska fastighetsbolagen och de svenska bankerna.Uppsatsen kombinerar en kvantitativ undersökning av alla svenska börsnoterade fastighetsbolagskapitalstrukturer med en kvalitativ undersökning bestående av ett antal intervjuer medrepresentanter från flera fasighetsbolag och banker.Den kvantitativa undersökningen visar att det skett stora förändringar i fastighetsbolagensfinansiering. Användningen av alternativa finansieringssätt, såsom preferensaktier, obligationer,MTN- och Certifikatsprogram har blivit vanligare i fastighetsbolagen. En stor anledning till detta är att bankerna i många fall har velat begränsa sin utlåning till fastighetsbolagen samtidigt som kreditmarginalerna har ökat på grund av bland annat högre kapitaltäckningskrav för bankerna.Utvecklingen av fastighetsbolagens finansiering kommer fortsätta framöver och alternativa finansieringssätt kommer i större utsträckning användas som komplement till banklån och stamaktiekapital..

This thesis investigates management accounting systems in a Swedish health care environment. Through a qualitative case study of an activity-based cost accounting system that was introduced in 1994 at S:t Görans Sjukhus, a large Stockholm hospital, the following questions are addressed: What benefits can an activity-based cost accounting system offer the Swedish health care providers? What are the potential problems impeding the implementation of such a system? Main findings: an activity-based cost accounting system can improve the understanding of where costs are generated in the production processes. Comparisons between alternative production processes are improved, and the data may serve as a basis for internal pricing measures. Concerning the second question, difficulty in reconciliating the principles of economic control with the culture present in a hospital is identified as the main obstacle to a new management accounting system..

As a result of increased property prices on apartment buildings in Halmstad many local investors thinks that the market behaves illogical. This because these investors can?t find any profitability in many real estate transactions. The valuation between different investors on the same object therefore goes their separate ways. One example of this is a property in central Halmstad which starting price was about 23 million SEK.

Den svenska marknaden för kommersiella fastigheter är het och har varit det under lång tid. Bland annat konstateras i en undersökning från revisionsbolaget Pricewaterhouse Coopers och Urban Land Institute att Stockholm, efter London och Paris, just nu rankas som Europas tredje mest attraktiva stad för utländska investerare att köpa och äga fastigheter i.Detta väckte vår nyfikenhet att konkretisera de faktorer som kan ha lett fram till att utländska fastighetsinvesterare attraheras av den svenska fastighetsmarknaden.Genom att vända oss till företag med stor inblick i de förhållanden som råder på den svenska fastighetsmarknaden fick vi intervjusvar från fem representanter.Arbetet med teorin gjorde att vi förväntade oss ett visst svar men intervjuerna gav oss ett helt annat resultat. Denna uppsats belyser många faktorer som gör Sveriges fastighetsmarknad lättillgänglig. Dock påvisar vår studie att framförallt transparensen och likviditeten på den svenska fastighetsmarknaden är det som gör den så intressant för utländska investerare.Transparensen på den svenska fastighetsmarknaden, som är en stor konkurrensfördel på den globala marknaden, hotas av skattetekniska konstruktioner. Att inte förlora denna fördel på den internationella investeringsmarknaden är ett problem som måste lösas.

The examination has been performed at Bjerking AB, which is an architectural and engineering company. Bjerking AB has the ambition to be a member of Green Building.The Green Building program developed in year 2005 by The European Commission, the program is an environmental system with the aim to improving energy efficiency within the sectors of non-residential buildings. The minimum requirements to participate the program are following: in new-built buildings the calculated energy consumption must be 25 % lower than the requirements in the BBR (Building regulations) and in refurbishment the reduction must be 25 % lower than before the optimization.The aim of this study has been to examine and review the company Bjerking AB's energy efficiency work in the project of building the school/kindergarten S:ta Maria Alsike, where the goal is to get this building Green Building classed. A description of requirements to become a member of the Green Building has also accomplished in the thesis.The methods performed in this study are literature review, searches on the Internet, studies on the project database for facts/values, calculation of energy consumption and interviews of members of the Green Building. The following issues have been dealt with in the report;-          Did the building in the project manage the requirement to achieve an   energy consumption that is 25% lower than the requirements in BBR?-          What technical measures/system was selected in the building?-          What kind of cooperation was the project based on?-          What is required for consultancy companies and real estate owners to become members of the Green Building?The study of the project and calculation of estimated energy consumption in the building, give the result 47 kWh/m2, year.

In our study the purpose was to examine the influence of Continuing Professional Education on small and medium sized auditing- and accounting practices. The study also aims to analyze possible similarities and differences in how small and medium sized auditing and accounting practices are affected of the requirements regarding Continuing Professional Education. In order to fulfill our purpose in the study we conducted interviews with auditors and accounting consultants on small and medium sized auditing- and accounting practices. Totally did we conduct seven interviews with four auditors and three accounting consultants. The majority of auditors and accounting consultants we interviewed are satisfied with the current requirements on Continuing Professional Education and think they contribute to the increase of quality and status of the work tasks performed by auditors and accounting consultants.

Introduktion/Problembakgrund: Earnings management (EM) är ett problem för både det enskilda företaget och samhället. EM innebär att företagsledningen manipulerar resultatet i syfte att vilseleda externa intressenter. Konsekvenserna av EM är ett minskat förtroende för den finansiella rapporteringen, vilket resulterar i en ineffektiv kapitalallokering. Tidigare studier i Nya Zeeland har konstaterat att sammansättningen av fastighetsportföljen påverkar benägenheten till EM. Däremot går resultatet inte att generalisera i andra länder, eftersom det finns skillnader i lagstiftningen.

The amendment of a law which is expected to come may well have a significant impact on the Swedish real-estate broke market. The law change will probably have an effect in the number of ways real-estate brokers will compete as a result of the increasing variety of services offered. In order to gain competitive advantages brokers must be at the forefront in the development regarding the changing market. To do so requires that the company chooses an appropriate range of peripheral services that are profitable. The problem is to choose the ?right? services to convey. The purpose of this paper is to describe the services that are in demand for transmission and how the agents can work to meet the demand of this new market.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

The purpose of this study is, on the basis of institutional theory, to contribute with moreunderstanding about resistance to management accounting change and also to survey reasonsfor the resistance and how to cope with the resistance.The study is a qualitative case study and semi-structured interviews have been used tocomplement the study?s theoretical area, consisting of scientific articles.The conclusion from the study is that resistance to management accounting change can beunderstood and explained by the institutions of each organisation and its underlying structures. Afurther conclusion is, with the structures in mind there are many reasons for resistance and alsomany ways to cope with the resistance. A model has been produced in purpose to createunderstanding and to survey the resistance to management accounting change..

I vårt arbete har vi analyserat vilka variabler som är mer eller mindre stressande i yrket som fastighetsmäklare. De variabler vi valt att undersöka är faktorer inneboende i arbetet, roll i organisationen, karriärutveckling, relationer på arbetet, organisationsstruktur och klimat samt utomorganisatoriska källor till stress. Sammanlagt medverkade 426 fastighetsmäklare från 8 olika fastighetsmäklarföretag i en enkätundersökning. Resultaten har sedan analyserats med hjälp av ett flertal olika statistiska analyser. Resultatet från undersökningen innebär en revision av de tidigare sex variablerna till fyra nya: organisationsklimat, ansvar, tid och händelser i livet.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.