This thesis examines the establishment of auditors as third party assurers of sustainability reports in Sweden. This is done through a qualitative case study that examines the subject from both a preparer?s and an assurer?s perspective. Empirical data was analyzed using a combination of agency- and legitimacy theory. The study reaches the conclusion that sustainability reporting companies in the study demand a verification service for reported sustainability data in order to increase creditability, meet increased stakeholder demand and increased accounting complexity.

Through the rulings RÅ 2010 ref. 11, HFD 2011 ref. 75 and HFD 2011 not 88 the Swedish Supreme Administrative Court have extended the concept of same or similar activities which can be found in section 57, clause 4 of the Swedish Income Tax Act. Through the ruling the Court has partly clarified the application area of the regulation but question marks still remains.In the statutory text there is no definition of what shall be regarded as same or similar activity and the preparatory work does not give any further direction on how the concept should be interpreted. Ever since the amendment in 1995 the general view has been that activities can be transferred between different companies without affecting the waiting period in the company of origin.

Radon is a hazardous substance that cannot be perceived by our senses. It has long been known that exposure to high radon levels for a long period of time will ultimately cause lung cancer. The Swedish Radiation Safety Authority estimates that 500 people die annually due to this. Although most of them are smokers, even non-smokers suffer from lung cancer caused by radon. The statutory value for radon in homes today is 200 Bq/m³.

Eftersom intressenter visat sig använda revisionsberättelsen som beslutsunderlag, kan en reaktion på den orena revisionsberättelsen innebära en negativ följd för företaget. Därmed har vi undersökt hur det reviderade företagets organisatoriska outcomespåverkas av den orena revisionsberättelsen. Vidare syftar även studien till att förklara hur vidtagna åtgärder begränsar effekten av den orena revisionsberättelsen. Med utgångspunkt från tidigare forskning och teori skapadesegna hypoteser. Hypoteserna menar att den orena revisionsberättelsen påverkar organisatoriska outcomes och att dessa effekter kan dämpas genom vidtagna åtgärder.För att realisera syftet genomfördes en dokumentstudie.

The purpose of this study was to examine the differences between non-audited and audited sustainability reports and in that way indicate the significance of auditing to the contents of a sustainability report. The study was delimited to include three companies that create sustainability reports according to GRI guidelines, and also have changed from non-audited to audited reports.The study is an exploratory study where we started from companies that follow GRI's standard and who have changed from being non-assured to assured and certified. In order to examine any differences we have started out from corporate sustainability reports and with the basis of these latter gather those changes which may have occurred during the changeover. We therefore chose to conduct a literature review on each company's non-audited sustainability reports and compare them with each company's audited and certified sustainability reports. Furthermore our study has been made on the basis of an assessment model based on the concepts of materiality, completeness and comparability.The study showed that the audited sustainability reports in all companies were more focused and more detailed about the aspects GRI established for the performance indicators.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

De senaste åren har värderingsmetoden värdering till verkligt värde blivit mycket kritiserad. Bland annat anses värderingsmetoden ge allt för stort utrymme för en företagsledning att manipulera de finansiella rapporterna. Uppsatsen behandlar därför hur väl företag följer upplysningskraven som de ska följa när de värderar tillgångar och skulder till verkligt värde enligt den internationella redovisningsstandarden IFRS 13 (International Financial Reporting Standard) samt revisorns uttalande i revisionsberättelsen gällande företagens efterlevnad av upplysningskraven. Detta görs för att studera om upplysningskraven efterföljs och i de fall då företagen inte följer upplysningskraven huruvida revisorn gör ett modifierat uttalande i revisionsberättelsen. Urvalet för studien är samtliga företag noterade på Stockholmsbörsen, Nasdaq OMX Stockholm, inom skogs-, fastighets- och banksektorn år 2012 och år 2013.

Sweden had in the early 1930's the lowest birth rate in the world. Population Commission which was established in 1935 concluded that one of the biggest social problems was the working women?s heavy workload. To deal with the low birth rate reforms and programs were founded both in order to help the women but also in order to support the inadequate motherhood. Government grants were set up to start the so-called vacation home for housewives where the government?s visions of the vacation homes were active rest and recreation.     Based on the Leisure Inquiry report regarding vacation homes for housewives - the purpose of this paper is to examine how the government visions regarding vacation homes for housewives were practiced and how the future of prevailing gender contract affected the holiday home.

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.

SummaryUnjustified enrichment is an obvious part of the jurisprudence in the majority of countries in Europe. But not in the Nordic countries, and certainly not in Sweden. This depiction of the Swedish posture is based mostly on Hellner?s thesis from 1950. A lot has happened since then, not to mention Sweden?s entry in to the EU.

Title: Audit teams ? what affects the efficiency?Authors: Petter Johansson and David RubinSupervisor: Andreas JanssonCourse: Dissertation Accounting, 4FE03E, 30 ECTS, Spring 2011.Key Words: Audit team, Efficiency, Team WorkBackground and problem: Theory and literature in the field of audit teams?efficiency are limited. The theory and literature that existed was not conducted inSwedish context. It was identified that no one had examined the factors thatinfluence the efficiency of the Swedish audit team's. Efficiency affects howresource-and cost-effective an auditing firm can be while the audit is performedwith quality and therefore it is of interest to be examined.Purpose: The purpose of this thesis is to explore and explain what may affectSwedish audit teams? efficiency during the work processMethod: The thesis has been based on existing theory and literature to explainwhat affects audit teams? effectiveness.

Som en följd av de ekonomiska och politiska reformerna på 1990-talet i Ryssland utökades möjligheterna för internationell handel och samarbete mellan Ryssland och andra länder. När länder med olika nationella revisionssystem börjar samverka på en internationell marknad förekommer kommunikations- och förtroendeproblem, vilka kan lösas genom tillämpning av ett dubbelt revisionssystem: nationellt och internationellt. De ryska lagarna om revisionsverksamhet ? 307-?3 7§ och ? 208-?? föreskriver vilka företag som är revisionspliktiga enligt båda standarderna. Det finns dock företag som inte är revisionspliktiga, men som frivilligt väljer att ha sin verksamhet reviderad.

Policy documents in the public library field, such as the library legislation, local political goals and intra-library plan documents, often include ambitious but ambiguous formulations. This two years master?s thesis examines the relationship between four policy documents and library practice in a local context. The theoretical framework is inspired by a sociocultural theory developed by the Swedish professor of pedagogical psychology Roger Säljö. The theory emphasizes the importance of context to learning and development.The thesis? method is a case study.

This report is about Swedish statistics on work related accidents and work related diseases onboard Swedish ships. The authors analyzed collected statistics from two authorities and an insurance organization in an attempt to compare the data. In order to understand the need for statistics and why the authority publishes them; minor literature study was conducted. The results of the literature study are in the background chapter. The requirements for the different cases to be registered in the statistics have been investigated, in unity with the issue in question.