The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

The main purpose of this study was to examine own and social influence on perfectionismwith individual athletes. The participants (n= 96) of this study represented ten different sportsand their ages was between 15 and 44. An interview with four of the participant wasconducted. The instruments used for this study was the Positive and Negative PerfectionismScale (Terry-Short et al., 1995) and for the interviews questions was based on own and socialinfluence. The results showed that there was a relationship between positive perfectionismand own influence, negative perfectionism and own influence, negative perfectionism andsocial influence.

Today the school is a given place for preventing social problems. The school struggles continuously to live up to the expectations of balancing preventive social work with pedagogy in a satisfactory way.The purpose of this essay is to get a picture of priorities of social work in school. I want to know what it is that affects and controls the principal's decision about what kind of social project they will accept and be a part of.This essay shows that only one of the eleven principals interviewed apply projects based on evidence when they decide about participation in a social project. Instead, the decisions are based on references from other schools. The reason why the principals do not base their judgement on projects which are based on evidence is because they consider the search for results too time consuming.When there is no requirement that a certain part of the social work in a school must be based on evidence, it leads to the children taking part in different social projects which we can not guarantee are good for them.One solution can be to guide the principals through a national social teachingplan, which can assure that social work based on evidence are being applied in the municipality schools as well as the independent schools..

This thesis investigates and analyses the social media strategy of eight companies. How the companies measure and evaluate their activity and investments in social media channels in general, and Facebook in particular is studied through qualitative interviews. The findings are then compared and analysed. Findings indicate that companies' social media presences to a large extent are dependent on individual employees with high levels of interest for the area and that companies that have integrated social media into their others operations see more value from their efforts..

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.

Since the year 2005 listed companies are supposed to use international accounting standards when they set up their group accountancy. One thing that has changed with the new standards is the accounting of goodwill and long-lived intangible assets. Earlier companies were supposed to write of their goodwill during the years they had expected the extra profit to arise. According to the new regulation, an impairment test shall be done annually, as well as when there is an indication of decreased value. According to IAS 36 point 134, the company shall provide information in their accountancy about the impairment test.The aim of this study is to find out if some companies may be willing to reveal less information in their accountancy, and if there are any factors that affect this.

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.

Den här uppsatsen syftar till att ta reda på om det finns något samband mellan social kompetens och stress. I uppsatsen presenteras vad social kompetens är och vad stress är. Sambandet har undersökts med hjälp av enkät med 16 slutna frågor, 8 som handlar om social kompetens och 8 som handlar om stress och en öppen fråga på slutet. Urvalet, som var ett bekvämlighetsurval, var 60 anställda på olika arbetsplatser i Karlskrona, av dem erhölls 52 svar. Med hjälp av en Pearsonkorrelation och en fenomenologisk analys visade det sig att det finns ett samband mellan social kompetens och stress.

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 of this essay was to examine what kind of help and support social services departement can offer gamblers and their relatives. We also want to examine what the relatives to the gamblers think about the help and support they have got from the social services departement. Central questions we asked were: What kind of help and support can social services department offer the gamblers and there relatives? What kind of help is there to get for children respectively adult relatives? Do the relatives consider that the social worker have enough knowledge about the problem? Do the social workers consider that they have enough knowledge about the problem? This is a qualitative study of three women relatives to the gamblers, three social workers and one specialist in this problem. We have delimited the study to one big city in Sweden.

Folkhälsovetenskapligt program.

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).