Purpose: The purpose of this paper is to contribute with knowledge regarding the connection between the socialization process and the organizational commitment perceived by junior accountants. Based on Van Maanen and Schein's (1979) model, we intend to identify and describe how selected socialization strategies affect junior accountants? perceived affective, continuous and normative commitment during the initial five years in the firm.Research methodology: Semi-structured interview was chosen as the key approach for gathering essential data. Interviews were conducted at three major accounting firms with a total of eight interview participants. The study has a qualitative approach because of the ability to go in depth on the studied phenomenon.Conclusion: The socialization process consists of individual, informal, sequential, fixed, serial, and investiture strategies.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

In order for companies to be competitive they perform different types of development projects.  Due to globalization a greater focus is added on costs, not least on costs in development projects. Project controllers are involved in development projects in order to review the financial aspects. The authors have examined the role that project controllers hold in respect of two Swedish manufacturers, Volvo CE and Scania CV. The investigation has revolved around three main issues where the authors conducted interviews with controllers that do not work in development projects and project controllers in development projects. The goal of the interviews was to gain a greater understanding of the role of project controllers, how this role will differ from those that do not work in development projects and the difficulties faced by project controllers.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

The aim with this thesis, based on five childrens librarians statements, is to highlight their view of their work, and what they deem to be of importance when working with small children within the library sphere. My main question is as follows: What motive compels childrens librarians in their work with small children, and will Vygotskys theories be recognised in their statements. I have two questions as a base for this main question: How do childrens librarians work with small children, and do they utilise any special methods in their work? How do childrens librarians view their work tasks, and what do they deem to be of importance regarding small children and libraries? The thesis is based on qualitative interviews. As a theory I have decided to concentrate on Vygotskys thoughts on imagination and creativity, the Zone of Proximal Development, and childrens language development.

Purpose: The purpose of this study is to explain which factors that affects Swedish listed companies choice of placement for the corporate governance report when the regulation gives different options.Methodology: The chosen research philosophy is positive, research strategy is deductive and methodology is quantitative.Theoretical Perspectives: As support for the dependent (placement) and independent factors agency theory, positive accounting theory, accounting choice, legitimacy-, stakeholder-, and institutional theory are used.                  Empirical foundation:The sample consists of 249 companies. The empirical data consists of the companies Annual reports and Corporate Governance reports for financial year 2011 or when split financial year, 2010/2011. Limitations: A limitation of the study is that it is based on observations from only one year why it is not certain that the results should have been the same if a comparison between several years had been done.Conclusions: The factors size and growth explain the placement of the Corporate Governance Report in Swedish listed companies..

The aim of this paper is to examine the capacity for ethical reasoning of Swedish certi-fied auditors in the five largest accounting firms in Stockholm, and also how ethics courses affect the auditors' ability to ethically statement. To calculate the auditors ability to ethical statement, questionnaire has been used. The questionnaire is based on a psychological instrument, the so-called Defining Issues Test. At the beginning of the questionnaire some questions are asked about the ethics courses. From the questionnaire a calculation was made of an average index called p-score (Principled score).

This diploma work, with the title Represent and Consume the Land ?I drove following the picture of a spruce through Sweden, is presented as a film and an essay and the aim is to explore the perception of an individual with the film as the medium. To reach this, it is necessary to destabilize my own reality, to explore myself at the same time as I study landscapes and representations of landscapes. The diploma work focus on representations of landscapes of Sweden, external pictures and internal images. The picture is a very strong medium that holds and comunicate myths, about the landscape and about the nation.

Begreppet ekonomistyrning innefattar många aktiviteter som i grunden handlar om att uppnå ekonomiska mål. Internprissättning är ett av dessa. När ett företag växer i storlek uppkommer ofta en diskussion om hur organisationen ska decentraliseras och vem som ska fatta beslut. Vanligt idag är att företagen decentraliseras och fler och fler beslut fattas lokalt.1967 gjordes en enkätundersökning som innefattade totalt 235 svenska företag varav bland annat alla börsnoterade. Man ville undersöka vad man i svenska företag vill åstadkomma med sin internavräkning.

Humanity faces a major challenge with the climate and environmental crisis, largely driven by reckless recourse use and greenhouse gas emissions by corporations. The EU?s Corporate Sustainability Reporting Directive (CSRD) aims to standardise corporate sustainability reporting, making practices more transparent and comparable. This directive seeks to enhance sustainability practices and guide market forces towards sustainability, supporting the EU?s goal of net-zero emissions by 2050.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

This degree project is based on my personal relation and engagement to the small-scaled cultural landscape. My viewpoint is the village Torpa in Östergötland. My observations of the changes and development together with the stories of the village people has lead me to the questioning about the future prospects of the small-scaled cultural landscape. The rationalization of the society and our urban culture has lead to big changes in the cultural landscape and the people have reduced to a small crowd. Fewer and fewer hands are managing the small-scaled cultural landscape and fewer and fewer young people have connection to this kind of landscape and its management.

This thesis describes the new construction of a small house and it includes studies of three heating systems: geothermal heating, district heating and pellet. The purpose of this thesis is to project a small house which can manage Building Regulations, BBR conditions and then examine three possible heating systems for the small house. This thesis is a literature study which gives an understanding of the heating systems technical structure, properties and costs. An empirical study completes the literature study by giving a deeper understanding of district heating costs and pellet costs. The empirical study contains two interviews, one of which was conducted in a district heating corporation and the other interview was conducted in a pellet corporation.

There is a discrepancy between national school guidelines towards inclusive education, and the current political trend towards economic efficacy, that may be problematic for teachers. The aim of this contextual study is to formulate a contextual understanding of the participating teachers? perceptions of their effort to help all their students achieve the goals set forth by school curricula, and use this understanding for the purpose of suggesting points of entry for special needs educators´ guidance of teachers? practices towards more inclusive education.Information was gathered by sending an extensive web questionnaire to all teachers within a given headmaster´s administration, sending web questionnaires to a majority of third grade students taught by those teachers, conducting interviews with a few of the participating teachers as well as with the special needs educators, carrying out a classroom observation, and gathering additional information concerning working conditions and social interactions.The data gathered in this case study has been subjected to an analytical process comprising of an assessment of the degree of inclusive approach, using the Inclusive Approach through Participation as well as the Framework of Participation, technical triangulation of all data post the inclusive assessment, and analysis of context by the Ecology of Human Development/the Bioecological Theory.The analytical process has resulted in a contextual description that has enabled me to suggest possible points of entry to be used in special needs educators? guidance of teachers? practices towards inclusive education. The degree to which there exists a collegial sense of security, varied forms of teacher-student interactions, collegial cooperation, pedagogical discussions, a dialogue in search of mutual understanding, and consequent follow-ups appears, in the light of the limited selection of participants, as relevant to these teachers ability to help their students.Further research is needed to identify valid points of entry for special needs educators? guidance of teachers? practices towards inclusive education.

This thesis studies how readers of the electronic book (the e-book) use and perceive the electronic medium as a carrier of fiction. In this study it is assumed that fiction is mostly read in printed format. Therefore it is interesting to ask why some readers choose to read on screen. As there are all too few studies conducted on how readers perceive and use the e-book as a medium, this study aims to enrich an undeveloped research area. The study is based upon a qualitative questionnaire.