The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

The management of water resources and waste water varies between the countries of the EU. For many years, a large part of the water in Europe has been contaminated by, among other things, insufficiently treated waste water and emissions from agriculture. The EU Water Framework Directive 2000/60/EC and the Urban Waste Water Directive 91/271/EEC are intended to harmonize fresh-water management and waste water management within the whole EU, aiming at safeguarding drinking water of good quality and a high quality of all water within the EU today and in the future. There are however some problems concerning the waste-water directive. One problem is the huge investment needed in Slovakia to fulfil the demands of the waste-water directive for waste-water management in larger communities (with more than 2000 inhabitants).

Consumers today leave a fragment of information when they pay with their debit and credit cards. The aim of our work is to investigate ways to design a concept of a system in which digitally stored information that today is fragmented among several different holders, can be assembled into a system and made available to consumers. In our study of how a system for financial flow of information should be designed, we intend to study the present situation and the attempts made to alter it into a more informative reality. We intend to investigate the flow of information when a consumer pays by card, and the possible solutions regarding the design and transportation of digital receipts. A majority of the information of our digital consumption is today handled digitally.

I denna uppsats undersöks samspelet mellan ersättningsnivå i arbetslöshetsförsäkringen och investeringar i aktiv arbetsmarknadspolitik och hur detta är kopplat till arbetsvilja i ett urval om 21 länder. Metoden som används är en beskrivning av arbetsmarknadspolitik i olika länder samt analys baserad på flernivåregression. Data är hämtad från ISSP och OECD. Uppsatsens slutsats är att en hög arbetsvilja har en tydlig koppling till ett lands kombination av arbetsmarknadspolitik och att denna koppling antar olika former med samspelet mellan ersättningsnivå i arbetslöshetsförsäkringen och ett lands investeringar i aktiv arbetsmarknadspolitik. Detta är relevant för diskussionen om hur välfärdsstaten kan överleva på längre sikt genom motverkande av de negativa incitament som skapas av vissa av dess beståndsdelar..

The purpose of this study is to find out how social workers in one medium and one smallmunicipality in central Sweden perceive the need of financial support for young adults formore than one year and what the causes might be. To answer our research questions aqualitative research method was used and four social workers were interviewed. The resulthas been analyzed based of social exclusion, stigma, as well as on structural and individuallevel and linked to previous research. Our results show that although young adults are anexception for long duration for financial support, there are those who lack other means ofsupport for a long time. The results also show that young adults often are recurring in thesocial services, and they are long-lasting.

Background: Non-profit organizations have a large and significant role in Swedish society and Thunberg (2006) choose to express it like Sweden stops without nonprofit effort. But in several non-profit organizations, and then perhaps especially in sports, there exist problems with the economy. Tate (in Vermeer, Raghunandan & Dana, 2009) explains that the audit of non-profit organizations differs from the audit of for-profit companies as they often have differences in culture, organizational structure, financial requirements, accounting standards, financial reporting, financial statements and the auditor's risk environment. While the audit is different, it should also be noted that in the vast majority of non-profit organizations, there are no statutory requirements for audit, but despite this, 99% of all non-profit organizations have some form of audit regulated by their statute (Lunde?n & Lindblad, 2011).

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.

In an international perspective the Russian children s library is a unique institution, being solely committed to children up to 14 years of age. In Russia of today it is, however, being exposed to hard pressure as the economical and social conditions have changed dramatically since the collapse of the USSR. My interest lies in examining this change of living conditions for the children s libraries and how this in turn affect their work and role in the present state. In order to view this change in a longer perspective, I compare the situation for children s libraries during the time of communist regime with that of today using documents about and from children s libraries. I have studied its legal position and conditions, financial and political state, and how the modern society affects children and youth, especially their daily cultural life.

AbstractBachelor thesis G3 in Business Administration, Linnaeus University School of Businessand Economics, Financial Control, 2FE90E, Spring Semester 2010Authors: Kennerth Eriksson and Leo H KochAdvisor: Lars-Göran AidemarkTitle: Balanced Scorecard in governmental organizations ? About, how and its meaning.Background:  The Balanced Scorecard is a Control System that includes both financial andnon-financial measures which intend to link the short-term business management with the long term vision and strategy. Businesses in the public sectors are different fromthe private sector on several levels and they often seek to reach multiple targets.Therefore, their choice of Control System becomes interesting. According to the SwedishNational Financial Management Authority (Ekonomistyrningsverket) among others, thereis no clear knowledge of how widespread the Balanced Scorecard is in governmentalorganizations. The lack of that knowledge is one of the questions at issue with this thesis.Is it only a few organizations that are using the Balanced Scorecard or parts of the model?Another question at issue is about how the Balanced Scorecard is used in the point ofcontrolling in the organizations we chose to investigate further.Purpose: The purpose of this thesis is partly to investigate the existence and use of theBalanced Scorecard in governmental organizations and partly to describe the design ofthe Balanced Scorecard in the studied organizations and explain why they have chosen towork with the Balanced Scorecard and what impact it has on them.Demarcation: The first part of this study has been demarked to only look at the existenceof the Balanced Scorecard in governmental organizations.

The number of studies on IFRIC 15 is very limited. The available studies have either been conducted before the introduction of IFRIC 15 or at an early stage of the implementation. This study examines IFRIC 15s practice from a longer perspective. The purpose of this study is to explain the effect that the interpretation IFRIC 15 has had on accounting objectives and qualitative characteristics of the revenue recognition of Swedish construction companies. The study will also analyze whether the construction companies has changed their perception of IFRIC 15 after applying it form a longer time perspective.

The ongoing harmonization process aims to incorporate IFRS regulations into the Swedish accounting. As a consequence investment property?s starting from 2005 may be valued using the fair value method, in accordance to IAS 40. This involves major changes for listed property enterprises that from now on can value a large extent of their assets to fair value. All parties don?t appreciate this progress, opponents to fair value have expressed great concern that fair value don?t work in practice.

Syfte: Syftet med uppsatsen är att undersöka hur marknadseffektiviteten på Stockholmsbörsen har blivit påverkat av finanskrisen 2008, vilket genomförs genom att undersöka om bolag får avvikande avkastning vid publicering av kvartalsrapporter.Teori: Teorikapitlet utgår från den effektiva marknadshypotesen, där dess tre olika komponenter samt anomalier tas upp.Metod: Undersökningen genomförs med hjälp av en event studie och en hypotesprövning för att kontrollera hur effektiviteten på NasdaqOMX har blivit påverkad av finanskrisen. Undersökningen utgår ifrån en period på tre år, 2009-2011, och omfattar aktierna på index OMXS30. En insamling av kursdata från de 29 bolag som ingick i OMXS30 har skett, med hänsyn till datum för publicering av kvartalsrapporter. Detta ger totalt 261 observationer under dessa tre år.Empiri: Hypotesprövningen tillsammans med övrig empiri har visat att det kan finnas ett samband mellan publicering av kvartalsrapporter och bolagens aktiepris. Dock visar empirin att finanskrisens påverkan på effektiviteten har varit mycket liten.Analys: Analys av empirin tyder på att det finns tydliga tecken på att bolagens aktiepris påverkas vid publicering av kvartalsrapporter.

The purpose of this study was to examine whether the success of theconcept of empowerment in the field of social science can be explained by referring to it as the new paradigm replacing the former paternalistic era. Therefore, I investigate if the character of its history, domicile and practice has the same distinguishing features as the scientific progress. The analysis is based on Thomas Kuhn's definition of a scientific paradigm through the concepts of consensus, crisis and revolution. I also look for alternative ways to explain the sudden appearance of empowerment at the world agenda. Due to the lack of a uniform definition of the concept and the absence of common approaches in the stimulation of empowerment it's difficult to argue that the situation is marked by consensus.

In order for a retention of title clause (ROT-clause) to be valid against third parties underSwedish law, the debtor must be prohibited to dispose of the object transferred. Forinstance, the debtor must not be allowed to resell the object without the creditor?spermission or before the object has been fully paid. If the creditor gives consent to thedebtor?s disposal, he loses his right of separation.

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%.