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.

Humankapital har ökat i betydelse då allt fler företag har blivit så kallade kunskapsföretag, vilka inriktar sig på att skapa värde genom att endast erbjuda personalens kunskap, kompetens och erfarenhet. Humankapitalet menar forskare, är en tillgång för företaget och borde därför också redovisas som en sådan, precis som företagets andra tillgångar. Dock får inte humankapital i dagens läge tas upp som en tillgång i den finansiella rapporten. Det redovisas därför ofta frivilligt av företagen i hållbarhetsredovisningar. Kunskapsföretagen borde enligt forskare vara de som redovisar absolut mest information om sitt humankapital, då det är företags viktigaste tillgång.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

This paper is the result of a study of competition and cooperation in regard to tourism between the five largest municipalities in Norrland in northern Sweden. The municipalities are Luleå, Skellefteå, Umeå, Sundsvall and Gävle. The aim was to study the relation between competition and cooperation between these municipalities. An important theoretical aspect in this study is coopetition, where competition and cooperation occur at the same time. The studies on coopetition in the Nordic kontext is limited and the main literature on coopetition study the relationship between firms. This study however takes a geographical standpoint and aims to fill the gap in the literature on how competition and cooperation are connected to each other between chosen municipalities. To do this the tourism strategies of the municipalities were studied thoroughly. These written strategies provided information about how the municipalities view their competitive advantages and disadvantages and some general information about how they cooperate with the nearest regions. To find out how the municipalities think about competition and cooperation with the other four specific municipalities interviews were made with experts on the tourism field in each municipality. The results show that the municipalities do not have established strategies for how they are to be competitive compared with other specific municipalities. They do not see it as profitable to compete, instead they should complement each other. At the same time however, most of the municipalities mostly cooperate with municipalities in a short distance from them, and due to lack of resources only briefly or not at all with the municipalities studied here..

Background: Liquidity and the management of liquidity are of great importance for companies. Cash management is not a new term, but the need for it has increased recently, for one thing because of the internationalisation and growing harmonisation between the countries in Europe. Netting is a cash management technique, where receivables and liabilities are netted. This technique can be used to release capital and increase the company?s cash flow by reducing the number of transactions in the internal payment system.

It today's global world we live in the media have started to examine businesses more and more. In addition consumers are expecting more from products, because they are well informed. This means that companies need to market themselves effectively, to convince and get across their message to their customers. Marketing is an extensive process in which different factors must be taken into account. A company must know what the coustomer needs in order to get through to them.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate.

Recent years have been very turbulent for most private equity firms. Especially the financial meltdown in global economy has affected the industry, but also the public pressure has made private equity houses change their control strategies towards more conventional methods used in public companies. This thesis aims to put light on the control methods used in listed private equity houses which use a buyout strategy. The paper describes how the control methods change over the different phases the asset experience and how different value generating strategies use altered control methods. Using Merchant's (2003) framework for management control systems and Berg and Gottschalg's (2004) research on value generating strategies in buyouts the thesis shows that action controls as designing instructions for the board and a business plan, together with goal alignment is the commonly used control strategy directly after the acquisition.

Today, the requirements on doors and door sections in buildings are often many andtightly restricted. Especially in public buildings, the requirements for safety andfunctionality must cover the needs of larger groups of people. These strictrequirements have often led to doors and door sections in public buildings being verycomplex and difficult to correctly install without any complications.This diploma work has been carried out in cooperation with Werket Architects,which estimates a high percentage of flaws regarding aforementioned components, inprojects of the type described. The company therefore wanted to investigate howthey could develop their remit in door production, which is the projection and designof blueprints. By taking part of installers opinions on how they want the blueprints ofdoors and door - sections to be designed for the best installation possibilities,develop¬ment areas, and to some extent improvements regarding the company's useof accounting techniques, could be provided to the company.The study shows, among other things, that there is a possibility of development in thefunctional descriptions that entail the doors' fitting components.

Abstract Authors:                           Emmy Davidsson and Fredrik Doohan PehrmanTitle:                                  What?s on TV tonight?Swedish title:                  Vad är det på tv ikväll?Level:                                BA Thesis in Media and Communication StudiesLanguage:                                             Swedish Number of pages:          53 Aim: The purpose of this study is to chart and explain Swedish high school students? TV viewing and their attitude towards the TV medium. The aim is also to discuss the students? views on news and citizenship. The purpose is also to, through the term habitus, explore how the background of a person reflects on their choice of TV content, in what way they watch television and on their purpose of TV viewing.

The purpose of this thesis was to investigate whether accounting quality is a priced factor by investors. The event studied is the release of year-end result and the release of the annual report. To assess accounting quality a sample of 30 companies listed on the Stockholm Stock Exchange during 2003 to 2007 are studied. We assess accounting quality by the absolute size of discretionary accruals using the modified Jones model developed by Dechow et al. (1995).

Abstract:According to the curriculum of the Swedish school the pupils should develop their historical consciousness. The aim of this study was to find out which pupils develop this consciousness by listing to an historical novel, talking about that book and writing stories. The study went on for four weeks and the subject of the teaching was the Middle Ages. 28 pupils took part and a variety of methods were used: 1: questionnaire about the lives of the pupils, 2: Making observations of their attitude to the teaching and 3: story writing. The results show that the social background does not influence the development of an historical consciousness.

Purpose: The study examines the risk a rising from the acquisition of shares, and its relation to the expected return. We would like to see how a high-risk portfolio is related to a low-risk portfolio. Although studying the portfolios annual performance.Theory: The theories that have been used in the study are, Capital asset pricing model, CAPM and portfolio theory.Method: The study is based on a quantitative method, the time interval is from 2008 to 2010.The annual reports, historical stock prices for companies and the index are used to perform calculations based on the essay theories.Conclusion: The beta value has positive liner correlation with the expected return. When there are bad times in the world, the companies are negatively affected regardless of industry. The Portfolios developed in the same direction during the time period..

The aim of this study is to explore hiphop music as an aspect of youth socialization and the relationship between music creation and identity. The study is conducted through five semi- structured qualitative individual interviews. Our theoretical starting points are Putnam?s (2000) bridging and bonding social capital symbolic interactionism. We also have used a model of learning presented by Fornäs, Lindberg and Sernhedes (1989).