Samtliga företag ska varje år upprätta en årsredovisning. Syftet med årsredovisningen är att tillgodose investerare och till viss del långivare med information. För att attrahera kapital från dessa aktörer åligger det incitament för företag att anpassa sin årsredovisning med syfte att framställa dess finansiella ställning i bättre dager än den i själva verket är. Majoriteten av de metoder företag kan använda för att manipulera dess resultat går under begreppet Earnings Management eller Designad redovisning, där Big Bath Accounting ingår. Big Bath Accounting skildrar de åtgärder ledningen vidtar för att väsentligt minska en periods vinst för att öka nästkommande periods vinst.Tidigare forskning har inte kunnat demonstrera en koppling mellan Big Bath Accounting och förändringar i företagens aktiekurs eller vinst.

In order to achieve comparability, which is one of the fundamental principles of accounting, companies should be consistent concerning the accounting policies they use. Only under certain circumstances changes in accounting policies are allowed, and when there is a change in accounting policies, it is important that the change is reported in a way that assures that the financial reports still achieve comparability. The purpose of this thesis is to establish which rules and recommendations about changes in accounting policies that exist in Swedish and German law and what their meaning is. Further, the purpose is to compare these rules and recommendations and discuss their differences and similarities, advantages and disadvantages. Since publicly traded European companies will be obliged to prepare their consolidated accounts in conformity with International Accounting Standards (IAS) from 2005, I also describe the content of IAS 8 which deals with changes in accounting policies, and discuss what the consequences of this transition might be for Swedish and German publicly traded companies considering changes in accounting policies.

A current issue today is to try to implement creative design as a way to solve wicked problems in scientific contexts such as HCI. Since the problems are wicked, they have no given solution which makes the traditional methods inadequate. In these cases, creative design can be an alternative. Creative design is not used in scientific contexts because it is viewed as something unaccountable.In this essay we argue that creative design not necessarily have to be unaccounted. We discuss various views of creative design and translate theory to a practical context.

A current issue today is to try to implement creative design as a way to solve wicked problems in scientific contexts such as HCI. Since the problems are wicked, they have no given solution which makes the traditional methods inadequate. In these cases, creative design can be an alternative. Creative design is not used in scientific contexts because it is viewed as something unaccountable.In this essay we argue that creative design not necessarily have to be unaccounted. We discuss various views of creative design and translate theory to a practical context.

Abstract: Since the implementation of IFRS, many changes in accounting standards have occured. Companies that follow IFRS must therefore always adapt and change its accountingprinciples according to changes made by IFRS. The latest change that companies must consider and adapt to in their financial accounting is the revised version of IAS 19 regarding pensions. This study aims to investigate if there is a relationship between financial accounting and management accounting due to changes made by IASB. More specifically the study investgates how the removal of the corridormethod and the introduction of IAS 19 as an external approach has affected its management accounting in three large corporations in Sweden.

The purpose with this thesis was to describe the importance of the creative industries for a town. We thought that towns could design a strategy to attract creative industries and creative people to establish their business in the town. During the study some important topics, such as a town brand, a town image and a town identity has been identified as factors that can influence and attract people and creative industries. Towns can use these topics in their marketing of the town. The method that we used was a case study: we conducted interviews to collect information about the chosen case study, the town of Skellefteå.

From a management point of view, enabling organizational creativity is often referred to as reducing immediate control, increasing autonomy and enhancing the access to slack resources. At the same time, the business environment of today is fiercer than it was only a decade ago, and this renders a quest for more efficient approaches to competitively run a business. This paper aims to examine creative industries and more specifically try to identify a set of elements that are common for successful companies. As this industry has not been subject to any considerable array of studies, this thesis seeks to establish a structure for how to take both organizational models and leadership theories into account when developing an understanding for the process, organization and leadership of the creative business. By studying six separate creative companies, our findings suggest that conventional theories on organizational creativity do not adequately account for all factors that contribute to these companies' creative success.

A company may use different accounting techniques to adjust accounting information and thereby attract investors. Big Bath Accounting is defined as a strategy used to make changes in the financial statements and reduce the results further when the companies expect negative results. This phenomenon has been observed empirically and occurs when including CEO change and negative results. The aim of this study is to test whether there is another factor affecting Big Bath Accounting, namely remuneration of the CEO. The CEOs should, by changing the accounting information, be able to influence their compensation.

This report describes a study of how educationalists, from one preschool group, approach to and respond to children ?s creative activity in preschool. To answer the survey ?s purpose I used four research questions, which is the following:-What function do the educationalists give the creative activity in the working?-How do they see the importance of thecreative activity for thechild and its development?-How doeducationalists considerthat theyrespond to the child's creative activity?-Is thereany norms surrounding creative activity in preschool?The theoretical base of the study is rooted in the sociocultural perspective, where creative activity and visual arts can be seen as mediating cultural tools. The method is a qualitative interview of five preschooleducationalists.

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.

This study investigates whether creative online product exposure within the clothing industry has a positive effect on the behaviour and attitude of today's consumers. Product exposure is the most important stimulus in the online marketing universe, yet few studies exist on this topic. Thus, this study pioneers in this specific research field. Through empirical analysis this study reveals that product exposure has a significant and direct effect on the perceived corporate ability and consumer involvement. Moreover creative product exposure indirectly increases the perceived product quality, intention to buy and the overall attitude towards the brand.

Since January 1st 2005, public companies within the European Union shall prepare their consolidated accounts in conformity with the international accounting standards. The adopted accounting standards are IASB?s IAS/IFRS completed with interpretations. Furthermore, member states may permit or require public companies to prepare their annual accounts according to IAS/IFRS. Sweden has not yet given companies the ability to use IAS/IFRS in the annual accounts due to taxation difficulties the strong relationship between accounting and taxation brings.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The study highlights teachers´ perceptions of creative writing as part of learning processes in the subject of Swedish, based on creative activities. The background to this study comes from the curriculum that describes opportunities to experience different kinds of knowledge. Creative activities in various forms and the ability to one´s own creativity is emphasized. The empirical data in this study is collected through qualitative interviews with four practicing teachers. The result shows that there are two different views according to creative writing as a text creation.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.