Till följd av en ökad harmonisering inom EU skall alla börsnoterade företag inom EU följa och tillämpa International Financial Reporting Standards (IFRS) i sina koncernredovisningar från och med den 1 januari 2005. Företag som berörs är de som har aktier eller skuldebrev noterade på en reglerad marknad. I Sverige är Aktietorget, North Growth Market samt Stockholmsbörsen reglerade marknader. Den största förändringen till följd av IFRS implementeringen är att värdering av poster i balansräkningen kommer att ske till verkligt värde istället för till anskaffningsvärdet. Förändringen av värderingsprinciper kommer i sin tur att leda till en ökad volatitlitet i företagens resultat.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

Bakgrund och problem: Från och med 2005 är det obligatoriskt för alla börsnoterade företag inom EU att tillämpa IFRS, International Financial Reporting Standards, vid upprättandet av koncernredovisningen. En av dessa standarder är IAS 14, segmentrapportering. Den reglerar hur rörelsegrenar, affärsområden och marknadsområden ska redovisas. Nu finns ett utkast till standard från International Accounting Standards Board (IASB) som är tänkt att förändra och förbättra gällande standard avseende segmentrapportering, IAS 14. Syfte: Att undersöka vad revisorer, företag och analytiker tror om den föreslagna förändringen av segmentrapporteringen och vilka konsekvenser det kan medföra.

In this essay I have studied Aftonbladets portrayal of the Swedish businessman Jan Stenbeck and if the Reporting changes before and after his death, and if so, in which ways. With help from a qualitative syntax analysis and a content analysis I studied my material about Stenbeck during the time period 2000-09-19 to 2004-09-19. In my quantitative analysis I studied 140 articles and in my syntax analysis I studied ten articles, five before and five after Stenbecks death. The theoretical perspectives that I applied in my study is Sigurd Allerns theory about tabloid papers novelty criteria and Adam Shehatas theory about Framing. Allerns theory describes what criteria the tabloid papers have on news and Shehatas theory about framing describes the political forces behind the news who wants to set their own agenda.

With this essay, I want to examine the image of Russians in the Swedish rural press during the second half of the 19th century, how rusophobia appeared in Swedish rural press and how the image of Russians changed during this time. To find this out, I set these questions:  ? How was Russians and Russia portrayed in the Swedish rural press? ? Did the view of Russians change during this time?The essay is written so that I have interpreted my empirical material to do a discourse analysis in which I analyse different articles that have been written about Russia and Russians in a stereotypical way. The source material used in the thesis comes from 41 news articles; the bulk of the source material comes from newspapers that were published during the late 19th century.Rural press Reporting on Russia and Russians were in the second half of the 19th century mostly negative. Of the 41 articles that were examined it was found that about half were negative, less than one-sixth were positive, while about a third were neutral.The reason that many of the articles were negative has to do with Sweden's shared history with Russia, with many wars and territorial losses.

We investigated a retirement home, where we looked at whether there are differences, disagreements or conflicts between teams who work day and night shifts. Our purpose was to examine the Heads of Unit and the employees perspectives on their perceived work situation, cooperation difficulties and why they emerged. We chose the general systems theory as our theoretical basis, which gave us the opportunity to highlight different parts that can affect the working climate and the cooperation of the working groups. The study also highlights the importance of structure, common goals, Reporting and dialogue meetings. To understand the perceived work situation, we used methodological triangulation, using quantitative and qualitative methods (surveys, semi-structured interviews).

Today?s political debate on environmental issues and environmental thinking, alongside the Swedish presidency of the EU and Climate Conferences shows that the environment is an important topic. Environment is important, not only in politics, but also for companies and the demand of environmental strategies and environmental reports has increased. This leads to an increased pressure on firms to begin to report on environmental concerns and to create active systems for environmental thinking.The aim of the present study is to examine why firms in the transport sector, mainly lorry transports, reports environmental aspects and what drives these companies to create these reports.Based on stakeholder and institutional theory we aim to examine to which extent stakeholders affects the environmental accounting and Reporting. We also aim to explain how the organization is influenced to incorporate external and societal environmental procedures.

The main focus of this study is to describe how, and for what reasons teachers use literature and fiction as a pedagogic tool. A qualitative study was made by interviewing four teachers about their language teaching. Working with fiction as a teaching-aid in school can in many ways be favorable to both teachers and pupils. In terms of children?s language development, research shows that using fiction as an educational tool can stimulate pupils? well-being as well as their linguistic improvement.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

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.

The purpose of this study is to examine the medial depiction of Muslims in the case of Pastor Terry Jones' intention to burn the Quran. Our study is based on theoretical framework regarding an alleged clash of civilizations, how that leads to global conflicts and controls the world politics. It?s also based on the western way of characterize Muslims as violent, irrational human beings, and how mass media have a tendency to depict Muslims as ?the others?. The questions we aim to seek answers to are: How were Muslims portrayed in CNN's and Al-Jazeera's Reporting regarding Terry Jones plan to burn the Quran? Which discourses exist about Muslims in each news channel and what are the main differences between them? The qualitative method used is a critical discourse analysis on empirical data consistently of twelve articles.

This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

This study is based on a qualitative study with 8 semi-structured interviews. The aim of thestudy was to describe how social workers in the individual- and family section in socialservices in two different municipalities in Sweden reason about Reporting obligations and tounderstand what lex Sarah means in the decisions making to report incongruity or not. Weinterviewed social workers that work in the department of individual- and family section, amunicipality worker who works with state governance with all kinds people in the society.We asked the social workers altered questions about how they handle lex Sarah in their work.Three different topics were identified in our study and became the themes: Description,management and conflicting thoughts. Our analysis is based on two different theories, oneabout the choices a person make being in an organization, the other about how a professionalindividual have altered pressures to handle in their everyday work. By doing a semi-structuredstudy of the social workers opinions, we found out that the description of incongruity was notthe focus just in managing lex Sarah.

The purpose of this essay is to find out what experiences three preschool teachers, two preschool directors and a social worker (BSc) from the social service have of Reporting suspicion of child abuse done by preschools. What perceptions do these individuals have of each other, what experiences do they have regarding cooperation and how do they perceive their responsibilities regarding filing reports on suspicion of child abuse? This investigation is based on qualitative interviews with open ended questions on the basis of an interview guide. The theoretical approach of the essay lies in the phenomenology philosophy, which revolves around the individual?s experiences and perceptions of a phenomenon.

Background: The last few years a globalization of the capital market has occurred. This have led to that it is more important for the companies that their financial information can be compared with other companies in order to compete on same grounds. In order to fa-cilitate for the companies within EU to compete with other companies and in order to strive for an internal market EU decided that IFRS should be used by all listed companies within the union.Problem: In 2006 the first financial reports according to IFRS will be published, and then it will be interesting to investigate how the companies have chosen to communicate the transition to its stakeholders. According to IFRS some information is compulsive but the companies have chosen to disclose voluntary information to a different degree.Purpose: The purpose of this study is to describe to what extent the Swedish listed com-panies have reported the transition to IFRS in their consolidated financial statements.Method: In this essay a quantitative method have been chosen in order to find general re-lations. The data collection is done with help of an evaluation model that have been devel-oped for this study.