Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet..

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

Syfte:Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill.Metod:Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats.Teoretiskt perspektiv:Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag.Empiri:Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen.Slutsats:Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill..

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

The purpose of this study is to propose and formulate quantitative indicators to help measure an aspect of the Environmental Objectives in Swedish legislation: ?A Good Built Environment, Interim Target 2.? The governmental bill 2004/05:150 suggests changes to Interim Target 2: By 2010 built environments of cultural heritage value will be identified and placed under long-term sustainable management. Following the revised formulation regarding sustainable management, indicators should be formulated to measure the fulfilment of sustainable management of built environments of cultural heritage value. An important part of management takes place at the municipal level of planning, where detailed development plans include regulations to protect built environments of substantial cultural heritage value. As a result, this study is focusing upon the regulatory function of the Swedish Planning and Building Act in respect to the built environments of cultural heritage value.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The report by Boverket (2004), Hållbara städer och tätorter i Sverige - ett förslag till strategi says that large and somewhat intact green areas are better than severalsmall. Linking rural natural areas with the city's green areas, improves the opportunities for recreation and biodiversity (Boverket 2004). To create this, there isneed for a green structure in the city and its surroundings. But how to create this structure and what are the problems with the green areas in the city today? Thescenario that more and more people choose to settle in urban areas is a trend which not appears to decline, and at the same time our green spaces in cities and ruralareas decreases (Boverket 2007).

The study is a case study about the green urban district, East Kvillebäcken, located in Gothenburg, Hisingen. East Kvillebäcken is the first urban district in Sweden with ambition to build sustainable according to the certification system Miljöbyggnad, which make it a pioneer project. The purpose is to investigate the upcoming and the meaning of the green urban district in East Kvillebäcken and show how public employees think the urban district can affect social, ecologic and economic aspects in the area. Dialogue interviews were done with four public employees, one estate agent and two residents. Local plans and other authority documents were used to get a deeper understanding for the case study.

Economy and environment has for a long time been studied separately and seen as incompatible. With a growing society and increasing pressure on environmental issues the need of a new economy with the environment included is necessary. This study examine if European Union´s picture of the waste hierarchy match the reality. Since the purpose with the waste hierarchy is to benefit environmental and economy. A survey was made over Käppalaförbundets waste from 2013, to see where the waste falls in the waste hierarchy.

Since January 1st 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). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

More frequent and intensified rainfalls are expected to occur due to climate change in the nearfuture. This together with a higher proportion of paved areas increases the pressure on today?sstorm water systems (Risinger, 2014; Boverket, 2013; Stahre, 2006). Traditional storm watersystems (i.e. underground pipe systems) have during last decades started to be questioned(Olshammar & Baresel, 2012).

The purpose of this paper is to examine whether there is a difference between the respondent groups preparers and non-preparers position in IASBs question if a reversal of previously impaired goodwill should be prohibited. The background is an exposure draft sent out by the IASB and we examine the answers, in form of comment letters, sent in by the respondents to reach our purpose. Our method is positivistic in the sense that we study already existing theories when we create our hypothesis which gives our assumption about how the result of the respondent?s answers will be. Our data, which we have collected from the comment letters, is qualitative secondary data.

Environmental problems are accelerating with energy consumption and the release of greenhouse gases as the major issues. This affects landscape planning mostly through environmentally hazardous transportation and heating of buildings. In environmental work, the term "Sustainable development" is often used. This term was coined in the Bruntland report in 1987. A number of frameworks have been developed to clarify the term and to remind the user about relevant aspects of sustainability.

Studien tar sin utgångspunkt i teorin om mental accounting. Vi behandlar för det första kategoriseringen av tillgångar och utgifter i olika konton i det mentala bokföringssystemet. Konkret undersöks huruvida någon skillnad i vilka inkomster eller tillgångar som används till olika typer av utgifter kan påvisas. Kontona som vid operationaliseringen valdes för att beskriva finansieringen av ett köp var ?regelbunden inkomst?, ?plötslig inkomst?, ?sparade pengar? och ?avbetalning?.