Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

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.

How can a vacuum cleaner motivate you to use it? From a sustainability perspective,the author asked the question of how such a solution would looklike? These where issues that the project tackled and devised solutions for. Theproject wanted to explore the physical modeling and a large part of the finalresult consisted of a full scale model. The project found that the problem ofvacuuming largely consisted of the problem of storage the product. The projectfound that the motivation for the job, therefore, could be resolved by a betterdesigned vacuum cleaner with a built-in hose, folding handles, which couldbe stored integrated within the vacuum cleaner.

AbstractTitle:                           What is the interaction between information providers and decision makers like? A case study on management accounting in Swedbank.Course:                              Master?s thesis in Business economics, 15 ECTS.Date:                                                        2009-06-01Authors:                            Daoud Ghorbandi and George TekmenSupervisor:                        Paula LiukkonenLanguage:                         SwedishPurpose:        The purpose of the paper is to study the relationship between information providers and decision makers regarding the quality of information for economic decision-making in companies.Method:                     The authors use the qualitative method approach. The essay's primary data consists of data collected through interviews, while the literature that the authors have made use of for the interpretation and analysis of the paper form the essay?s secondary data.Theory:                      It includes a main theory and four other theories supporting the paper. The main theory is the agent theory, while theories on information quality, the theory of outsourcing of management accounting, theories of calculation methods and regulations on management accounting is to support the analysis and conclusions made in the paper.Empirical base:          Interview Responses forming the essay?s primary data is presented in its entirety in this chapter.Conclusions:              The authors conclude that there are no major problems or obstacles in terms of internal management accounting in Swedbank, at least not in the departments such as the HR and the GF.

This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

Do new, attractive neighborhoods meet the requirements of being socially sustainable? This essay is based on the potential conflicts between the pursuit of social sustainability, while the theory of the creative class influence city planning. Social sustainability is difficult to measure, but implies broadly that everyone should have equal rights and opportunities. A city or region that aims to attract a certain type of people by providing what they ask for, might pay less attention and spend less resources on the rest of the population. Socially sustainable - for whom? The new district Hyllie in southern Malmö stands in focus, and the paper seeks to identify how different operators in Malmö defines the concept of social sustainability, how it is implemented in the design of Hyllie, and if any potential conflicts may arise.Interviews with the following informants; representants from the Office for City Planning in Malmö, the nonprofit organization Sustainable Development Skåne, the Commission for a Socially Sustainable Malmö and the company Skanska Öresund have constituted the main methodology, among with reading and analyzing existing documents and policies relating to the development of Hyllie.

This study is based on motivation theory, communication theory and knowledge about change management and workshop arrangement. The aim of the study is to develop a communication strategy which increases motivation for sustainability work in municipalities.Main focus of this report is to (1) determine whether motivation theory is applicable on a municipality?s sustainability work, in order to gain a willingness to change and (2) decide if workshops are suitable platforms for communication with municipalities. The opinion that global, complex problems require local solutions is a starting point for this study. The role of municipalities is claimed to be of great importance and is furthermore suggested to undergo a change in order to meet the current demands.

Women?s strive to reach higher leading positions and build a career that's combinable with child birth and private life, is an on-going debate among academics in the fields of leadership, management and organization. This bachelor level thesis is written at the section of Management & Organization at School of Business, Economics and Law in Gothenburg, Sweden, spring semester 2015. In our research methodwe have used source triangulation with a qualitative approach to the subject of egg-freezing in favour forcareer with a focus on Swedish workplaces. The purpose has been to illuminate, map out and further problematize how the introduction of the employee benefit in November 2014 can be seen to relate to social sustainability.A lot of the management research that discusses social sustainability tends to focus on how women (and men!) try to balance family life and career and how to combine (or to not combine) them.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

This paper aims to explore the relationship between financial risk and ESG scores in order to assist investors in making investment decisions. We investigate the hypothesis that there is a relationship between the ESG score of a company, and the financial risk in terms of volatility in the relevant company?s share price. The paper is grounded in sustainability reporting and financial risk. With the world facing significant changes and natural disasters, there is an urgent need for action to mitigate environmental impacts to avoid devastating consequences.

AbstractTitle: The Swedish real estate companies choices of valuation within investment properties and its further effects on the qualitative characteristics of accounting.-A study of the Swedish real estate companies listed and non - listed on the stock market, after the application of the international rule board.Background and Problem: From January 2005, all companies, listed on a stock market within the European Union, are required to prepare their consolidated accounts using common set of International Accounting Standards, IAS/IFRS. In Sweden, this opportunity has also been given to non-listed companies, to voluntary implement these rules in their consolidated accounts. One difference between Swedish accounting rules and contemporary International rules, deals with the accounting treatment of investment properties, which foremost affects the real estate market?s accounts. In contrast to the Swedish Financial Accounting Standards Council?s recommendation RR 24, the new standard, IAS 40, permits a choice between different accounting alternatives.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

Abstract In my work, I have tried to define and clarify the conception of sustainability seen from my perspective as a landscape architect. With a basis in literature studies, I have analysed and commented on different applications, contents and meanings of sustainability and endurance. This compilation is based on how a number of writers, researchers and authorities consider the importance of integrating ecological, social and economic aspects of sustainability in city planning. My perspective has mainly been founded on the anthologies and compilations from the 80´s and 90´s where Per G. Berg and Björn Malbert acted as editors.