The purpose of this paper is to investigate analysts' and investors' possibility to compare different companies' information in accounting for goodwill under IFRS in their annual and semi-annual reports. The study was based on IAS 34 on interim reporting, IAS 36 impairment of goodwill and the comparability requirement of the financial statements. Therefore, the comparability requirements? of the IASB Framework, previous studies on the comparability after the implementation of IFRS and also the relevance of goodwill was studied. We used a qualitative textual analysis to examine whether the recognition of goodwill is considered to be comparable between our sample of companies' annual and semi-annual reports from 2008 and 2009 data.

This thesis investigates the situation for comics in Swedish public libraries. The main questions is separated into two groups, the first dealing with the physical situation were we investigate placement, cataloguing and shelf arrangement. The second deals with the librarians attitudes towards comics and how they may affect their work. The base for this thesis is the idea that the comic medium may sometimes be treated different than the rest of the libraries collections. Because of this, a theoretical basis is developed which focus on different views on comics.

Our essay treats the use of the annual report when it comes to marketing. Today there are many different ways for companies to reach out with their different messages; the thing that caught our interest was if the annual report is such a way.The annual report is an external accounting report which task is to give information to interested parties of companies. The annual report can be used to examine if the company has followed and achieved their goals. In other words it?s an important source of information that can be found about a company, which different interested parties can take part of for analyze.

This paper is based on a literature review and interviews made with managers in small-scale nurseries for pot plant production. The review helped to identify the worst occupational hazards in pot plant production. The interviews provided a way to investigate how the nurseries act so as to avoid the worst hazards and what they do to even out work intensive periods during the season in order to get a more even distribution of work over the year. According to available statistics problems with back and shoulders are the most common of the physical disorders and the risk for occupational accidents are high for greenhouse workers. Most of the occupational injuries are connected to musculoskeletal problems. The handling of material is often manual and involves frequent lifting and carrying of heavy loads, the strenuous work postures and static muscular tensions these repetitive tasks are associated with causes straining and overloading.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

Abstract The purpose of this paper is to investigate teachers´attitudes to and work with outdoor education in preschool. The aim is also to identify the opportunities and barriers that exist to conduct outdoor education. In my research I have interviewed six preschool teachers in a medium sized municipality, where five of the teachers worked in the suburbs to the Big City and one teacher worked in the downtown Big City. All respondents in the study were in favor of conducting outdoor education. The respondents claimed that it promoted children´s health and motor skills. The result also shows that the teachers saw a great opportunity for learning related to outdoor education, by using the resources of nature.

The pension audit has been a hot topic for the listed companies for the last years. New rules have been applied which have caused discussions and difficulties for the companies. EU?s ministry of council accepted the so called IAS 2005 Regulation on the 7th June 2002. This means that all companies listed on the stock market must follow IAS regulations in their consolidated accounts latest 2005.

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.

The purpose of this study was to understand what the professionals experiences are of stressed youth. We did a qualitative study with interviewing three school nurses, one welfare officer and two recreation leaders. Research is saying that stress is increasing among the youth and that girls are more stressed than boys. It also says that medium is a big consequent for that (ex. Brun M.

Today, there is no uniform definition of what an ethical fund is. Fund management companies choose themselves what they believe is ethical and not. The lack of the definition makes it difficult for consumers to understand why these funds are special compared to other funds. The purpose of this study is to examine three Swedish companies; KPA Pension, Swedbank Robur and Folksam, to obtain a clearer picture of the concept ethical funds and its definition. The study describes each company's view of Ethics and how they may affect other companies to work for a more sustainable world.

The aim of this study was to examine and describe the reasons why companies choose to conduct a sustainability report and what is required to compile it. Moreover, we wanted to examine why companies choose not to revise their sustainability report while others do..

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

Property companies? results are affected by unrealized changes in value of properties. Since market values are never completely reliable there is always a risk with revaluation with property´s value. The fair value is determined only when a sale is completed. The paper studies how well the Swedish listed property companies reported under the accounting standard, IAS 40.

This master thesis was written for Arla Foods and the result of the thesisserves to gain Arla Foods in its work with chemical hazardous and to bringnew academic results. The thesis aims to create a common methodology forrisk analysis with the handling of chemicals.The theories displayed in this thesis focuses on different risk managementmethods in order to build up a framework out of which a risk management toolwas created. The main primary data source consists of interviews held withemployees within Arla Foods at different facilities.The risk management tool can be found in appendix K.Available recommendations for how to evaluate risks with chemicals can befound at appropriate government agencies. These recommendations aredrawn up to suite small and medium enterprises and therefore are to narrowto make a good foundation for analysing chemical risks at large companies.With the legislation and government demands in mind, a tool has beencreated to fit a large company?s needs when managing chemical risks.

The aim of this master thesis is to investigate the development on the Swedish book market for the beginning of the 21st century. During the 21st century a lot of things have happened on the Swedish market for library books. Twenty years ago in reality only one company existed that could deliver books with the demanded equipment to the libraries, but in year 2010 there are four companies offering the same service. Other news during this time is bookshops on internet. We found this development interesting and therefore decided to contact the four companies as well as six libraries to find out what they thought of the new situation.