The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

This paper is about the composition and function of boards of social enterprises. A social enterprise can be defined as a company, which is founded by users or external stakeholder in order to create jobs (or a work place), a meaning in live or to further integration. One tries to achieve this goal by a business activity and/or subsidies and/or neighbourhood projects. The amount of social enterprises grew steadily after the restructuring of social welfare in Sweden since the 1980. Alternative forms of welfare ? such as a social enterprise ? will probably grow further in importance.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

 The 1st of July 2006 Sweden made a change of authorities in the system concerning the reception of separated asylum seeking children. Prior to the change, the Swedish Board of Migration was held completely responsible for the reception of these children, who arrives in Sweden without their parents or any other relatives to care for them. Since the alteration of the law (1994:137) the responsibility for the housing of these children now lies within the Swedish municipalities, while the Board of Migration still handles their legal commissions. The change was intended to fundamentally improve the conditions under which these children were taken care of. However the implementation took a severe wrong turn when the municipalities weren't prepared for their new responsibilities and the immediate result was alarming. This qualitative study is based upon interviews with the people responsible for the reception of the separated asylum seeking children in the municipalities of Kronobergs County, as well as one of the two people in charge of the new system at the Swedish Board of Migration.

The first part of this essay focuses on how we relate to the landscape at the international and the national level today. The landscape convention is presented and compared to actual current Swedish policies. Different definitions of landscape are discussed. The second part renders the landscape in different archaeological contexts. The central theme is the attempt to investigate if and how we can approach prehistoric man by looking at the landscape as a socially constructed concept.

Purpose:The purpose of this study is to describe and explain the international music company reports of its intangible assets to examine whether similar methods can be applied to the Swedish market.Method:The study was based on a qualitative and abductive research approach. Collected data is mainly from secondary sources in the form of auditor approved consolidated financial statements.Conclusion:The Swedish music companies activate their intangible assets only partially or not at all, despite the fact that assets in the form of music catalogs, rights, contracts and advances are those that generate revenue for the companies. The study has resulted in a description of how the companies are doing on an international level with the IASB and FASB's regulation. With this report, we have found flaws in the way the Swedish companies prepare their accounts according to the current regulations. In the analysis, these shortcomings are highlighted and to what extent these international standards can be applied in the Swedish companies to take a step towards a more accurate picture and a harmonized and comparable accounting..

The purpose of this study was to analyze the level of the uniform way of interpretation from the Swedish asylum officers at the Swedish Migration Board, of asylum investigations for asylum seekers who claim sexual orientation as reason of refuge. The interviews with the officers were analyzed in relation to the policy document with investigation- guidelines and methodology.The results of the study showed that there was a uniform way to conduct asylum investigations and interpret the policy document, this despite that the document was found to be ambiguous in certain aspects. The uniform interpretation of the asylum officers was explained by the knowledge and understanding that exists within institutional organizations. This because the asylum officers at the Swedish Migration Board might have similar experience, knowledge and also the demands related to asylum investigations.The uniform interpretation demonstrated a strong similar common understanding of investigative work within the agency. This suggests a certainty that the investigations are carried out in a similar way regardless of which asylum officer within the institution conducting the investigation which indicates a well-functioning ?rule of law? for the asylum seekers. .

The environmental work of companies has become an incredibly important factor in achieving reduced levels of environmental pollution. For companies the work on environmental issues began in the 1980s. During this time companies also began to show interest for the personnel, an interest that was shown in the form of attempts to disclose personnel information in economics. Earlier this information was separated from the financial information, despite the fact that the revenues are created by the employees.The purpose of this paper is to examine how well companies with a notification or a permit today account for environmental- and personnel information in their director?s report.

This thesis studies the customer relationships and customer accounting methods used by a Swedish fashion company. The aim is to test the empirical applicability of the relationship based framework developed by Lind and Strömsten and to explain potential differences between empirical observations and theory. The framework is based on the categorization of four customer relationship groups and the appropriate customer accounting methods to be used for each relationship. The fashion company, that recently assessed the profitability of its customer base in an aim to implement a new customer strategy, is the object of the qualitative case study. The case study reveals that all customer relationships are to be found at Whyred, except the connective customer relationship.

Problem: After several corporate scandals concerning accounting around the world a discussion concerning corporate governance arose. The public demanded greater insight and better corporate governance in public companies. The discussions led to the development of codes of corporate governance, codes such as the Sarbanes Oxley Act, the Combined Code and the Swedish Code of Corporate Governance. The Swedish code is a clarifying of the Swedish law, a codification of praxis and in some cases an increase in the demands on reporting of information from the companies.Purpose: The purpose of the thesis is to describe what effects the Swedish Code of Corporate Governance has had on the content of annual reports of listed companies and if different types of companies have been affected in different ways.Method: The investigation was conducted using both qualitative and quantitative methods. Through a preliminary study knowledge about the subject was gathered.

This essay examines the process of fair value accounting of financial assets in a Swedish commercial bank, in contrast to the theoretical approach stated by IASB. The theoretical background contains a review of the academic standpoint on fair value accounting and historical cost accounting, a detailed description of fair value accounting according to current and future IASB regulation and on the American FAS 157 regulation. The empirical case study describes the process of valuing and classifying financial assets into level 1 and level 2 of the fair value hierarchy. The analysis describes how the legal requirements for classification are interpreted and applied in practice when valuing bonds and derivatives. The authors provide an explanation as to why the majority of financial assets are valued mark to model rather than mark to market as well as a suggestion on how the share of market valued assets can be increased..

AbstractStudent democracy as an objective and as a meansEssay in Political Science, D-levelAuthor: Erik LisshammarTutor: Susan MartonDespite attitudes towards student democracy being generally positive, students have almost no influence over their position. This implementation study looks into whether or not students? weak position of power results from something other than a democratising of schools taking priority when student influence is encouraged.With an aim of explaining what is hoped to be achieved and if these intentions are to be spread, the purpose is to investigate to what extent standards concerning student democracy are transferred between institutions. In order to find out, the question is posed of whether their aims for student democracy conform. This overriding question is coupled together with the following four defining research questions:1.

Inom redovisningsområdet finns två olika redovisningstraditioner, den kontinentala samt den anglosaxiska. Den kontinentala traditionen innebär mer reglerad redovisning än den anglosaxiska traditionen när det gäller formen på redovisningshandlingar, ordningsföljder i balans och resultaträkning. Sverige har länge följt den kontinentala traditionen men har mer och mer gått över till den anglosaxiska och det som finns kvar av det kontinentala är mest av formell karaktär. Medlemsstaterna i EU fick viss frihet i hur direktiven skulle implementeras samt uttolkas och det ledde till flera olika tolkningar av begreppet "true and fair view". I Sverige översattes begreppet "true and fair view" till rättvisande bild.

The accounting information system comprises budgeting, accounting, and costing. The accounting information system has, traditionally, constituted an integrated system where the different elements collaborate. If ABC is introduced this order is disturbed, since ABC is based on another logic which cannot easily be integrated with budget and accounting. ABC, therefore, is usually used parallely to the conventional costing method. There are, however, companies that have taken its ABC one step further by letting it replace the old costing model and integrate it with the accounting information system.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.