This study investigates whether the permanent measurement bias (PMB) has changed over time for Swedish companies listed on the Stockholm Stock exchange at least one year during 1996-2000 or 2005-2010. By using the Residual Income Valuation-model the markets' implicit value on PMB is generated through reversed engineering, as values for all variables except PMB are entered such as the market perceived them at the specific valuation date each year. This implicit value is classified into industries and then sorted by their median. Statistical tests are performed to see if there is a difference between the industry median and the accounting-based values on PMB. The difference from period one to period two is also statistically tested for.The study finds that the implicit values on PMB have changed somewhat between the periods; however the fluctuations are not statistically significant.

The school can be seen as a place that reflects the wider community. Here is a school welfare officer an important representative of the school social work. The main subject of our study is to clarify how the school welfare officers? talk about documentation in the individual meeting with the pupil. Through individual interviews with five school welfare officers in elementary schools in three municipalities in the southern part ofSweden, we have attempted to explore these main research question.In addition to qualitative interviews we have accomplished a survey study that included 178 school welfare officers throughout the country.The result of our two studies demonstrates the school welfare officers? free work where the choice to document or not is wide.

This thesis is carried out at Portsystem 2000 AB who manufactures and markets industrial doors and docking systems. The background to this thesis is that the company?s management considers that their follow-up process of cost accounts is not fully functioning.The aim with this report is to investigate and describe the present procedure of the follow-up process concerning the time of operations and come up with suggestions for improvements. This thesis is performed within the range of the following areas: Information systems, quality, processes and cost calculation. The main method we used were semi structured interviews with a fairly opened framework.

1 January 2005 came the new reconstructed version of IAS 40. It came to compensate the earlier ÅRL and FAR who was applied within the European Union. These new standards came to be called as IAS/IFRS. The standards? are supposed to make sure that the differences between the different countries won?t be so split.

Intangible assets are often a significant part of Swedish companies? assets. Most of these are accounted for as goodwill, arising from acquisitions. After EU:s decision to adopt IFRS as the new accounting standard, intangible assets will to a larger extent be recognized separated from goodwill. This thesis aims to quantify this change and to analyze what specific intangibles are affected most by the transition to IFRS.

Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands.

SAMMANFATTNING Under det senaste decenniet har utvecklingen inom svensk lagstiftning gått oerhört fort fram. Anledningen är att de svenska redovisningsreglerna har anpassats efter de internationella som i första hand är avsedda för större bolag. Konsekvenserna blev ett allt för stort och komplext regelverk för de mindre bolagen. Bokföringsnämnden inledde därför arbetet med att ta fram förenklade redovisningsregler för de allra minsta företagen, de så kallade K1-företagen. Även regeringen har uppmärksammat de ökade kostnaderna för redovisningsarbetet vilka i dagsläget uppgår till 1 645 miljoner kronor för svenskt näringsliv.

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.

A recent development in the field of accounting has been an increasing use of fair values in financial reporting. In 2005, this development was reinforced in Sweden by the adoption of the International Financial Reporting Standards. The aim of this thesis is to discuss the problems related to the use of fair values, through a case study of the Swedish investment bank Carnegie. In May 2007, Carnegie announced that the result had been overly stated by 630 MSEK, due to the valuation of derivatives within the trading department. The empirical material consists of documents produced in the legal process between Carnegie and the Swedish Financial Supervisory Authority.

Too much attention has been given to mainstream approaches in performance management and management accounting research, without taking in to account changes in the environment with the rapid growth of online retailing. This paper evaluates how and/or if performance management differs in online contexts by using a conceptual model developed by Ferreira et al (2009). The model and its components are tested on three multichannel- and six e-commerce businesses. The result and its analysis is commented on by two e - commerce experts. The result shows that the operation method of the models twelve components do not differ in terms of work methods in online and offline contexts.

This is a qualitative textual analysis of curriculum for primary education in 1962, the curriculum for primary education in 1969, the curriculum for primary education in 1980, the curriculum for the compulsory school system in 1994 and the curriculum for primary school 2011th. Purpose of this thesis is to see how the government through the curriculum specifies directives for how teachers should be more or less authoritative. The boundaries of the essay are to only look at the claims against the teacher in elementary school. The questions are what is required of the teacher directly or indirectly from the curriculum 1962,1969,1980,1994 and 2011, focusing on the concept of authority and what change has taken place? To answer these questions, I have read the current curricula and other research publications in the field.

AbstractAuthors:Stefan Harrå and Magnus BjörkAdvisor: Markku PenttinenTitle: Accounting Consequences of the change in pension accounting Background to problem: When the revised IAS 19 comes into force January 1, 2013, it means that two of the three accounting principles for defined benefit pension plans are disappearing, including the corridor method. The corridor method has made it possible for companies to defer its actuarial gains and losses. Now that the corridor approach abolished then the unrecognized actuarial gains and losses immediately be covered by equity, which involves very large amounts of some companies. Why the amounts have grown so big is much because of the discount rate. The discount rate is a controversial parameter, and there is disagreement on how it should be fixed.Purpose: The purpose of this thesis is to examine the accounting implications this will have for the company applied the corridor method, and if there is some parameters in the actuarial assumption that is more important than others.Methodology: The thesis has mainly been based on a qualitative research through qualitative interviews with a small sample that is affected by this change.

In today?s ever-evolving society the use of cash is replaced by digital services in the banking sector. Some local banks restrict manual cash handling while others remove it completely. This essay examines how management accounting is affected by restricted cash handling. The theory clarifies that management accounting strategies create guidelines and provides specific framework for employees and managers in the organization.

Thid thesis concerns pre-Roman religion in Gaul, taking as its starting point Caesar's De bello Gallico. Caesar's account of the Gauls and their religious customs is compared with the accounts of Lucan, Pliny the elder and Ammianus Marcellinus. These are also compared to, and contrasted to, the archaeological evidence. There is some discussion of the nature of the common interpretations of this evidence. The concept of 'the Celts' is touched upon, since much of the relevant evidence has, in our time, been thought of as Celtic.

Kandidatuppsats i kulturgeografi och geografi med kulturgeografisk inriktning.