Syftet med uppsatsen är att med utgångspunkt från redovisningsprofessionen tydliggöra skillnader mellan nuvarande redovisningsstandard och den kommande IFRS-standarden. Utifrån vårt syfte kan frågan ställas om hur implementeringen av IFRS kommer att ske? För att lösa detta problem har vi valt att strukturera upp uppsatsen utifrån ett internationellt, nationellt och ett företagsperspektiv. Vi har grundat våra analyser på intervjuer genomförda med revisionsbolag. Utifrån dessa analyser har vi sedan kommit fram till att professionen ser på internationaliseringen som en naturlig process i positiv riktning.

The Mobile phone has contributed to massive changes in the way that human beings communicate with each other and is a technology that is a part of society?s globalization. Opinions differ in the area of user interface where some feel that mobile phones exclude users such as senior citizens or users with an intellectual or a physical disability.Universal Design ??design for all?, is a vision that intends to bring about settings, products and services that suits as many people as possible irrespective of an individual?s needs and prospects. The criteria for ?design for all? are among other things flexibility, user friendliness, comprehensibility and a high tolerance for mistakes.The purpose of this essay is to investigate the mobile phones graphic user-interface from the theory of a universal design.

Syfte: Att undersöka vad som utmärker ledarskap i ekonomiska kriser, till följd av den idag aktuella finanskrisen.Genomförande: Empirin har insamlats med hjälp av den kvalitativa metoden. Studien innefattar djupintervjuer med semistrukturerade frågor och tio respondenter från två olika företag inom banksektorn. Utifrån empirin har författarna försökt att dra paralleller mellan ledarnas beteenden och de teorier som omfattar olika ledarstilar.Slutsatser: Utifrån analysen av empirin framgick det att ledarbeteenden i ekonomiska kriser skiljer sig. Dock kan orsaken till det vara företagens olika förutsättningar och struktur innan den ekonomiska krisen. Beteenden som tydlighet, tillgänglighet, delaktighet, samhörighet och minskat handlingsutrymme blev mer utmärkande.

The bachelor's thesis is to examine the explanatory factors affecting the choice of capital structure in real estate companies. The analysis is based on data collected from the main financial reporting from 2007; all listed real estate companies listed on Swedish, Norwegian, Danish and Finnish stock market. Based on previous research and theories, we have defined five independent variables that are linked to the debt ratio, which are: profitability, growth, firm size, cost of debt and operational risk. The statistical tests have resulted in that we can say with certainty that profitable firms tend to have a lower debt to equity ratio. We can also say with certainty that property companies with high interest costs have a high level of indebtedness..

Denna studie undersöker hur begravningsbyrån Fonus valde att bemöta en kritisk artikel, publicerad i Aftonbladet, med ett pressmeddelande som lades upp på den egna hemsidan. Uppsatsen undersöker först vilka retoriska verktyg som har använts i skapandet av detta meddelande, och sett från Benoits teori om Image Repair, vilka strategier som använts och hur användningen av dessa har sett ut.Därefter söker studien att praktiskt undersöka detta budskap genom att låta en utvald grupp respondenter ta del av materialet samtidigt som de i personliga intervjuer får svara på frågor om det de läst. Här utsätts respondenterna först för negativa påståenden riktade mot Fonus för att färga deras åsikt om företaget innan de får ta del av pressmeddelandet. Syftet är att undersöka om Fonus textbaserade kriskommunikation kan påverka respondenterna och deras attityd mot företaget i en positiv riktning.Undersökningens slutsats är att ett budskap som utformats med en väl balanserad retorik och ett väl avvägt bruk av Benoits strategier, utgör ett fruktbart sätt att påverka mottagaren i den önskade riktningen..

The composition of the board of directors and Corporate Social Responsibility (CSR) are two widely researched subject and discussed by the media. This study aims to examine the impact of the board of directors' composition on CSR performance among the largest companies listed on Nasdaq OMX stock exchange 2008 in Stockholm, Sweden. A linear regression analysis is applied to investigate the relationship and evidence is found that board attributes have an effect on CSR performance. Among these; the size of the board, outside directors and employee representatives all have a positive impact on environmental performance. Furthermore; female, outside directors and employee representatives have a positive impact on social performance.

This study evaluates the retention of nitrogen and phosphorus in four newly constructed wetlands in the municipality of Falkenberg, Sweden. The four wetlands have been selected because they have been specifically constructed with the aim to reduce nitrogen and phosphorus in farming areas. The process of selecting the specific wetlands has been done in collaboration with the county administration in Halland. Through field studies in collaboration with the landowners where the wetlands are sited, the areas that provide the wetlands with water were determined. The size of these drainage areas were determined in a GIS computer program. The type of land use within the drainage areas was also determined.

The purpose of this study is to examine which factors played an important role in the food price crisis of 2007-2008. Theories used are Microeconomic theory, explaining changes in supply and demand, and Macroeconomic theory, explaining the impact of changes in exchange rate on prices. A theory regarding speculation is also used to explain the impact of speculative activities effects on price. The method used is multiple regression analysis in order to determine the effects which ethanol production, oil price and dollar exchange rate had on the surge in the price of corn, rice and wheat.The data used is in monthly observations during the period 2005-2008. However, other factors are taken into consideration during the study, such as production quantity, stock size, economic growth, speculative activity and population growth.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

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.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

Syftet med den här erfarenhetsbaserade och vetenskapliga essän är att genom reflektion kring erfarenheterna, relevant litteratur och forskning undersöka olika arbetssätt för lärare och fritidspedagoger att kunna hjälpa och stötta barn i svåra livssituationer. Essän tar sin början i tre berättelser om barn i svåra livssituationer, efter det följer ett tydliggörande av dilemmat i berättelserna. I undersökningen kopplas problematiken i berättelserna ihop med olika arbetssätt för hur lärare och fritidspedagoger kan hjälpa barn i svåra livssituationer. För- och nackdelar med de olika arbetssätten behandlas och diskuteras. Genom reflektion kring problemområdet uppstår kunskap och medvetenhet om hur det är lämpligt att lärare och fritidspedagoger stöttar och hjälper barn i svåra livssituationer.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..