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.

The purpose of this master?s thesis is to describe and analyse the origin and development of the municipal library of Västervik. There have been four previous libraries and our examination starts in 1859 with the foundation of a parish library. The other forerunners were a working-class movement library and two libraries in the International Orders of Good Templars. Before the merger of the libraries there were discussions in the municipal council, among the working-class movement and in the IOGT.

The purpose of this study is to determine if and how municipal consultative entities through influence may affect the legitimacy of the Swedish democratic model. The study aims to do this through analysing the opportunities for influence present with the Youth Council and the Council of the Retired in Karlstads municipality, to determine how the councils may affect political participation and the role of elected representatives. To do so, the study asks the following primary research question:"What requisites for influence are present for participants of municipal consultative entities, as found for the representatives of the youth and the retired within the framework of their participation in the Youth Council and the Council of the Retired in Karlstads municipality?"The study answers this research question by dividing it into one question of policy and one question of democratic perspective, and investigating these matters through nine snowballing interviews with the decision makers, organisational actors and participants of the councils. The information from the interviews is then analysed per council through a framework of democracy theory, policy process theory and organisation theory.

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.

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.

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council?s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review.

Background: Several accounting scandals have caused a development from rules-based to principles-based regulation. Swedish municipalities follow the principle-based recommendations issued by RKR (The Council for municipal accounting). An explicit requirement of component depreciation has been introduced prior to 2014. The principles-based regulatory framework raises some choices regarding the introduction and demands that professional judgments are made. There is some risk that comparability decreases.

The association between social parameters (i.e. socio-economy and level of education) and voting behaviour has been reviewed and analysed based on data from municipal council elections in Stockholm and Gothenburg in 2002. Some social scientists argue that the class voting is in decline and that new social cleavages have emerged. However, by using regression analysis techniques, this study implies a strong dependence of voting behaviour on social parameters, such as socio-economic status (SES) and level of education. Socio-economy appears to be a dominant predictor in the analysis.

The purpose of this paper is to provide an overview of how cooperation functions between the health services and social services within Sollentuna County Municipal area regarding clients and simultaneous or double diagnoses. Focusing more specifically; the paper also aims to provide additionally, an inquiry as to how the implementation of the Gemensam Individuell Vårdplan (GIVP) (The Integrated Individual Service Care Programme or (GIVP) functions within the Sollentuna Municipal County Area. The questions asked in the paper are: How do the Municipal and County Council personnel experience how the (GIVP) system functions in Sollentuna? How do the Municipal Council and County Council personnel respectively describe their own and their cooperative sister services rolls in terms of the implementation of the GIVP system in practice? The projection activates a hypothesis and tries to explain how the cooperation functions and provides an assessment as to how it functions or not as may be the case in practise. The authors attempt to achieve this using a combination of methodologies.

The purpose of this Master?s thesis is to describe the development of the most important libraries in Skövde, starting from 1830. We conclude our examination about 1940, when the municipal library has been active for almost ten years, and the libraries started by the temperance and working-class movements have been deposited at the municipal library. In order to explain this process we describe the development of the Swedish public library and its predecessors, such as reading societies and the popular national movements? libraries, as a background and comparison to the early libraries in Skövde.

This paper is a study of corporate governances in the municipal of Stockholm. The purpose of this paper is to enlighten the problems and opportunities for the corporate governances of the wards in the municipal of Stockholm. The municipal of Stockholm is made up of 18 relatively self-governing wards, whose activities bear a resemblance to one and other. Therefore we have specified our survey to corporate governances in the ward of Skarpnäck (Skarpnäcks stadsdel), to be able to use this ward as an example to corporate governances in the entire municipal of Stockholm. The essay emanates from the important management theories: Budget, Integrated Management system (ILS), Benchmarking and Balanced Scorecard.The essay is based on interviews and a poll survey we conducted in the administration of the ward of Skarpnäck, and also based on interviews with Stockholm?s city hall.

Over the past thirty years the political parties in Sweden have lost five out of six members. In order to retain existing members leadership in these organizations has become increasingly important. The aim of this paper is to identify what group leaders for party groups within the municipal council believe are the driving forces that underlie the councillors' voluntary commitment, identify the group leaders' leadership style and identify whether there exist a relationship between these driving forces and the leadership style. The approach applied is qualitative consisting of twelve interviews with twelve group leaders from six different municipalities in Stockholm county. The theoretical framework of this paper includes the Volunteer Functions Inventory and the Full Range Leadership Theory.

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.

Neighbourhood offices were established in the municipal of Lund by a decision in the municipal council 1999. During following years four offices opened in the surrounding villages; Veberöd, Genarp, Södra Sandby and Dalby. By using a goal oriented model and making interviews I study whether the offices reaches the goals of more effective service, developed IT-support, a stronger local democracy and a better feeling for service. The offices has improved the information to the citizens and efforts have been made to strengthen the local democracy but more complex matters can not be handled at the offices today, which is a disappointment for many involved.To explain the result of the evaluation I use Vedungs ?A general theory of public efforts result?.

Young councillors are currently under-represented in Sweden's municipalities. Young councillors are also stepping down in greater numbers than older members. This paper explores the reasons why young councillors choose to resign from their mission, so to identify possible remedies to the problematic trend of underrepresentation of younger people in local authorities in Sweden.This qualitative essay intends, through interviewing politically-active young people who has left their assignment, to study the reasons for resignations from elected posts. To see what could be the reason I have looked at previous studies and theories about opting out but also tried to remain open to identifying new and emerging trends previously undetected in existing surveys.The results showed that the political assignment proved to be too time-consuming, with young people choosing to spend their time on career and leisure. Those who resign from political life often express criticism towards the Municipal Council; they consider it tedious and many complain of having little influence.