The purpose of this thesis is to investigate if the stock market reacts differently to accounting information, depending on the stock market climate. The study focuses solely on stocks listed on the OMX Stockholm 30 during each year from 2005 to 2009. By applying the concept of Earnings Response Coefficient we can estimate how the market reacts to accounting information. The dependent variable in the equation is the market reaction on unexpected earnings, in the study described as the abnormal return on stock. For quality purposes we measure this on a ±1,5,10 and 20 days basis.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

This master thesis is about sustainable city planning and its debate. It is also concerned with networking, communication and web-based communication. Theories of sustainable development are discussed, along with the importance of communication for sustainable development. The report is directed towards landscape architects, architects, town planners, other designers and other interested readers.MotivationI believe that there is a need for an increased discussion concerning sustainability. Sustainable development is an important issue for city planners.

The aim of this study was to examine how two integrating social enterprises relate to and combines social, ecological and economic sustainability and how they work with sustainable development in the field of social work. The study has been focusing on three questions: What are the values underpinning ?Macken? and ?Vägen uts? approach to sustainable development? What motivates these companies to work with ecological sustainability in the creation of new jobs? How do these companies combine social, ecological and economic sustainability? To answer our questions we have been interviewing nine employees through semi-structured interviews combined with observations and this study was analysed through a symbolic perspective. The conclusion of this study showed that these companies worked with specific themes to reach social sustainability. Recurring themes in the study was empowerment, recovery and the employee?s own experience of exclusion.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The purpose of this dissertation is to describe and analyse the effects of tourism in developing countries and the attitudes and working methods of Swedish tour operators towards sustainable tourism. We have chosen to use a qualitative research according to a hermeneutical view. We have carried through in-depth interviews with eight tour operators. The theories have been divided into the effects of tourism and sustainable tourism goals which have social, economic and environmental starting points. The empiricism describes the work and activities of the tour operators and compiles the interview material divided into attitudes on tourism effects and responsibilities.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

This report tries to discuss the concept of social sustainability; what it means and how residential development can be made more socially sustainable. This is done by interviewing several and various representatives in JM AB, the municipality of Uppsala and residents of Åriket to explore how JM AB as a housing developer and the municipality are working with issues regarding social sustainability and what the residents in one of the new housing projects themselves think of these issues. The result of these interviews will be compared and analyzed with the prospect of finding common variables and hopefully ways of improvement.This will result in our own recommendations of areas of improvement either by broad initiatives or specific actions to increase the social sustainability. Areas such as meeting places, sustainable functions and joint efforts between different parties. During the work on the report we come in contact with several other areas of interest that we are not able to process ourselves and therefore recommend them for future studies..

In recent years there have been many corporate scandals from environmental and social aspects. Corporate irresponsible behavior has led to major public discussions on responsibility and these pressures made that many companies wanting to show that they are working for a sustainable development by voluntarily reporting economic, environmental and social and social issues in the financial statement. They hope this will create credibility for the companies. In the current situation, there are a number of guidelines that companies can use to report sustainability. One of these is the GRI guidelines which is an international framework that covers many accounting areas and allows companies to compare their sustainability reports with other companies.The purpose of this study is to determine if all state-owned companies follows the government?s requirement that these companies must form a sustainability report under the GRI guidelines, and the sustainability report must be audited and certified by an outside party.

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

ABSTRACTDuring the last decades, environmental impacts have increased significantly, much due to the great traffic flows within cities. Therefore, to reduce these impacts and encourage a healthy way of living, it has in recent years become vital to generate safer and more sustainable and flexible modes of transportation. In order to do so, authorities and physical planners must work together to find viable solutions to incorporate in the infrastructure and offer alternative transport modes ? such as walking, cycling and public transportation. The purpose of this thesis is to examine the development of the cycling infrastructure in the city of Västerås and whether it is possible to expand bicycle commuting alongside public transportation. The thesis consequently aims to study how different physical planners within Västerås municipality work with traffic related questions.