Titel: Lagen om kassaregister – Konkurrens på samma villkor inom restaurangbranschen i Gävle?   Nivå: C-uppsats i ämnet företagsekonomi   Författare: Therese Pedersen och Bilgen Soysüren   Handledare: Markku Penttinen   Datum: Juni 2010   Syfte: Syftet med vår uppsats är att få en djupare kunskap om lagen om kassaregister, eftersom det är en ny lag vill vi undersöka vad den kommer att ge för konsekvenser på företagsnivå just i restaurangbranschen. Vilka kostnader kommer det medföra med den nya lagen och kommer lagen att innebära att konkurrensen inom restaurangbranschen kommer att minska? Vi kartlägger även situationen med kassaregisterlagstiftningen internationellt. Detta genom att samla in åsikter från restaurangägare samt en representant från Skatteverket.   Metod: För att besvara uppsatsens syfte har vi använt oss av kvalitativ metod genom intervjuer med åtta restaurangägare i Gävle och en skatterevisor på Skatteverkets kontor i Gävle. Vi har även haft telefonintervjuer med några personer från Skatteverkets huvudkontor i Stockholm, detta har legat till grund för vår analys i uppsatsen. Den kvantitativa metoden har bestått av statistiskt material från bland annat Skatteverkets hemsida och föreskrifter, Sveriges Hotell & Restaurang företagare (SHR), Statistiska Centralbyrån (SCB) och Retriever.   Resultat och slutsats: Den slutsatsen vi kan dra utifrån vår empiriska undersökning är att samtliga av våra respondenter tror och hoppas på att lagen om kassaregister kommer att förhindra skattefusk, Skatteverket tror sig kunna förutspå att restaurangerna kommer att öka sin omsättning så stort att det kommer att genererar i 13-15 miljarder kronor i skatteintäkter och att lagen kommer att förhindra den illojal konkurrens i restaurangbranscherna. Det vi även kan se är att alla är i stort sett positivt inställda till den nya lagstiftningen, dock finns det vissa aspekter som de ställer sig tveksamma till. Såsom att den nya lagen har medfört stora kostnader för restaurangägarna och fortsättningsvis att torg- och marknadshandel är ett undantag i lagen tycker många respondenter är orättvist.   Förslag till fortsatt forskning: Det skulle vara intressant och se hur läget ser ut inom restaurangbranschen om ett par år för att se vilket resultat lagen medförde i form av konkurrensneutralitet, har denna lag bidragit till sanering av oseriösa i branschen? En annan aspekt kan vara att undersöka hur omsättningen och lönsamheten har förändrats inom restaurangbranschen och om det har lett till ökade skatteintäkter. Man skulle kunna utföra samma studie på någon annan kontantbransch och se vad man får för åsikter kring lagen samt se hur dem har drabbats.   Uppsatsens bidrag: Uppsatsen avser att bidra till att uppmärksamma hur restaurangägarna upplever förändringen i och med den nya lagen om kassaregister och hur effekterna har sett ut dem första månaderna efter införandet av lagen samt dem företagsekonomiska konsekvenser.   Nyckelord: Lagen om kassaregister, Kontantbranschen, Restaurangbranschen, Konkurrens / Title: The law on cash registers - Competition in the same conditions in the restaurant business in Gävle?   Level: Final assignment for a Bachelor Degree in Business Administration   Authors: Therese Pedersen and Bilgen Soysüren   Supervisor: Markku Penttinen   Date: June 2010   Purpose: The purpose of our study is to gain a deeper understanding of the new law on cash registers. The study will focus on the impacts of the new law might have on the companies within the restaurant business. Further focus will be on the potential outcomes of the law such as costs another focal point is if the new law will contribute to a reduced competition within the restaurant business? This is by gathering views from restaurant owners and a representative from the Tax Office.   Method: To answer the studies purpose, we used the qualitative approach by interviewing eight restaurant owners in Gävle and a tax accountant from the Tax office in Gävle. We have also had telephone interviews with some people from the Tax office in Stockholm, which has been the basis for our analysis in the paper. The quantitative method was statistically materials including The Swedish Hotel and Restaurant Association (SHR) and Statistics Sweden (SCB).   Results & Conclusions: The conclusion we draw from our empirical study is that all of our respondents believe and hope that the law on cash registers will prevent fraud and unfair competition in the restaurant business. Tax Office believe they can predict that the restaurants will increase its circulation so large that it will generate in the 13-15 billion in tax revenue and that the law will prevent the unfair competition in the restaurant industry. We came to the conclusion that everyone is basically in favor of the new legislation. However there are certain aspects they have reservations about mainly because the new law has caused serious losses to the restaurant owners. Another reason to this dissatisfaction can be that squares and markets continue to be an exception in the law which many respondents consider to be unfair.   Suggestions for further research: It would be interesting to study the situation in the restaurant business in a few years to see what result the law brought in forms of competitive neutrality, did the law contribute to the improvement of the rogue in the business? Another interesting area may be to study how sales have changed in the restaurant business and if it has led to increased tax revenues. You could duplicate the thesis in any other cash business and study their views on the law and see how they have been affected by the new law.   Contribution of the thesis: This thesis intends to contribute and give attention to the restaurant owner’s views on the changes they have experienced with the law on cash registers and also on the effects they have seen from the first months after introduction of the new law.   Key words: The law on cash registers, Cash industry, Restaurant industry, Competition

SyfteSyftet med denna uppsats är att undersöka hur revision av företag inom restaurangbranschen ser ut och få ökad förståelse för svårigheterna. Dess syfte är även att söka information om hur den interna kontrollen sköts i företag inom restaurangbranschen. Denna studie skall presentera intressanta åsikter om hur revision inom restaurangbranschen kan underlättas.  Bakgrund:    Att bevaka företagets tillgångar kan vara ett problemområde vilket kan existera i samtliga verksamma företag. Hos dessa utgör oftast intäkterna den största posten i företaget och det är därför viktigt att företaget har kontroll på denna post. Restaurangbranschen är en av de mest fuskbenägna branscherna, detta visar Skatteverkets granskning. Det finns en problematik med att se till att alla kontanter från försäljning verkligen hamnar i kassan. För att förebygga detta är det bra att ha ett system för intern kontroll. Metod:            I denna studie har den kvalitativa metoden använts för att uppnå uppsatsens syfte och besvara problemformuleringen. Studiens primärdata är baserade på personliga intervjuer med fem kvalificerade revisorer, som har erfarenhet av restaurangbranschen. Utöver detta har två restaurangägare och två skatterevisorer intervjuats för att få en djupare förståelse. Slutsats:          Det praktiska tillvägagångssättet vid revision av företag inom restaurangbranschen skiljer sig inte jämfört med andra branscher mer än att större fokus läggs på intäktsredovisningen. Med anledning av att restaurangbranschen i majoritet utgörs av mindre restaurangföretag som anses ha en större problematik med att ha en god intern kontroll utgör substansgranskning i regel tillvägagångssättet vid revision av företag inom restaurangbranschen. Det mesta tyder på att restaurangföretagets behov av systematisk intern kontroll beror till stor del av dess omsättning och ägarens roll i företaget. Den rimligaste tolkningen är att kontanthantering är det huvudsakliga bakomliggande problemområde inom restaurangbranschen. / Purpose:         The purpose of this thesis is to investigate auditing in the catering industry and to gain better understanding of the difficulties faced. Its purpose is also to seek detailed information on how a restaurants internal control is handled. This study will present interesting views on how the auditing process can be simplified in the catering business. Background: To monitor the company's assets can be a problem area which can exist in all operating companies. In these are usually revenues the major part within a company and it is therefore important that the company has control on this record. The catering business is one of the most cheating prone businesses; this is shown in a review done by the Swedish Tax Agency. There is a problem to ensure that all cash from sales actually end up at checkout. To prevent this, it is beneficial to have a system of internal control.  Method:         In this study, the qualitative method has been used to accomplish the purpose of the thesis and answer the problem statement. The studies primary data are based on face-to-face interviews with five qualified accountants, who have experience in the catering business. In addition to this, two restaurant owners and two tax accountants were interviewed in order to gain a deeper understanding of all the issues involved. Conclusion:    The practical approach in auditing firms in the catering business is no different compared to other businesses except greater focus on revenue recognition. Given that the majority of the catering business consists of smaller restaurant companies, they are considered to have a major problem with having a well functional internal control is substantive testing in general practices relating to the audit of companies in the catering industry. Most indications are that the restaurant company's need for systematic internal control depends to a large portion of its sales and owner's role in the company. The most reasonable interpretation is that cash management is the main underlying problem area in the catering business.

Mobile communication is very mature today due to the powerful computation and communication capabilities of mobile devices, the flourishing of mobile networks, the popularity of electronic commerce, and the completeness of e-payment mechanisms. It is a pleasure for mobile users to roam around the mobile networks and enjoy the mobile network services. However, there are a lot of security threats in the mobile networks, and thus we need an anonymous mutual authentication and key exchange scheme to guarantee the security and privacy for mobile users in the networks. A payment protocol is also required for charging the mobile users after using the mobile services. However, the existing payment schemes do not support anonymity and credit-based chargeability at the same time. In this dissertation, we propose a secure authentication scheme such that the mobile users can be anonymously authenticated by the system and the system can still make correct charge to these anonymous mobile users via a credit-based way simultaneously. We also propose a novel e-cash scheme which can support each mobile user to withdraw a generic e-cash and decide to spend it as an on-line e-cash or an off-line e-cash according to the payment requirement of the anonymous authentication scheme. Our proposed schemes are convenient and flexible for the mobile users, the system operator, and the bank. Besides, full privacy can be achieved for mobile users owing to the combination of our proposed schemes, which can be performed in current mobile devices efficiently with few battery energy consumptions. Furthermore, we provide anonymity control, no swindling, tamper resistance, secure mutual authentication, secure key exchange, and secure forward secrecy in the proposed anonymous authentication scheme and the e-cash scheme, where these security features are demonstrated by formal security models and theoretical proofs.

The cash conversion cycle which is a very important indicator measures how efficient a company manages its working capital. This indicator clearly points the effect of a company business operation from the cash flow point of view. Basically, it is an excellent systematic financial system that includes the function which will fully describe the important parts of daily operation behavior of a company. According to this study, the cash conversion cycle can completely show the skeleton of working capital management and its own business operation character of a company. By using the cash conversion cycle as a base, the model of working capital management cycle is created from a system dynamics method. A close-tight and highly dependent relationship between revenue and profit growth rate with the cash conversion cycle is illustrated in this model by inputting some criteria. The illustration shows: 1.The cash conversion cycle will affect a company¡¦s profitability. 2.The cash conversion cycle will affect Cash flow shortage risk. 3.The cash conversion cycle focuses on the period of time between ¡§payment and receiving¡¨. When a company¡¦s revenue increases substantially but profit is not increased accordingly, the length of time between payments and receiving shows a gap is created by increasing cash payments on production but less increasing or decreasing cash receiving on sales. This gap will gradually cause cash outflow greater than cash inflow. Although the account indicates that the company is profitable, the company business operation will still suffer from the cash shortage eventually. Of course, the company¡¦s strong refinancing ability may solve this problem. However, if the company has problem of refinancing and increasing its operation capital, the raising cash outflow from the gap will trigger off a counterintuitive of ¡§bankruptcy from the technical insolvency ¡§.

This experimental study investigates the connotative meaning of the concept “cash”, as it relates to the cash flow statement, held by the three key parties to the accounting communication process: preparers, auditors and users. Concerns raised in the accounting profession regarding the susceptibility of the cash flow statement to manipulation, coupled with the recent introduction of NZ IAS 7 (cash flow statement) provide the motivation for investigating the potential for miscommunication (either intentional or unintentional) between the main parties to the financial reporting process. The study investigates inter and intra group differences in measured connotative meaning of the old and new definitions of “cash”, and determines the effect of connotative meaning on decision outcomes. Further, the study considers the overall quality of the two definitions, as perceived by the three financial reporting groups. Three key findings are indicated. The first is that the three financial reporting groups do not share the same cognitive structure in which the meaning of the concept “cash” is held. An important implication is that comparisons between the connotative meanings held by the three financial reporting groups cannot be validly made. Secondly, significant differences in the measured meaning were observed across the two definitions within each of the three subject groups. Thirdly, the decision outcomes for each of the three subject groups were significantly different under the two definitions. Also there was some evidence that the differences in the decision outcomes were linked to the differences in the measured connotative meaning. These results raised several concerns regarding the potential for miscommunication between the three key parties to the accounting communication process and highlighted the importance of standard-setters assessing the effect on connotative meaning of possible changes in wording to key concepts within the cash flow statement.

Bakgrund: Mycket talar för att Sverige kan komma att bli det första kontantfria landet i världen. I och med digitaliseringen har Sveriges Riksbank initierat ett projekt, ”E-kronan”, för att eventuellt lansera en digital valuta som komplement till de fysiska kontanterna. Denna uppsats kommer kartlägga de olika inställningarna som yngre användare i åldersgruppen 20 – 30 år kan tänkas ha och de bakomliggande faktorerna till dessa inställningar. Därmed ämnar uppsatsen bidra med en förståelse för hur den yngre generationen upplever E-kronan som alternativ till fysiska kontanta medel samt som underlag till beslutsfattare huruvida E-kronan bör implementeras utifrån ett användarperspektiv. Syfte: Syftet med den här uppsatsen är att kartlägga svenska 20 – 30 åringars inställning till en potentiell implementering av E-kronan som komplement till dagens fysiska kontanter, samt de bakomliggande faktorerna till de identifierade inställningarna. Genomförande: Uppsatsen har genom ett kvalitativt tillvägagångsätt intervjuat 58 personer under en tidsperiod på sju veckor. Författarna har använt sig av ett bekvämlighetsurval i kombination med ett kvoturval. I uppsatsen identifieras fyra typer beroende på respondenternas inställning samt skildras ett analysverktyg för att illustrera vilka bakomliggande faktorer som har haft större påverkan på avsikten att använda E-kronan. Slutsats: Uppsatsförfattarna kommer fram till att beredskapen för E-kronan inte är densamma som behovet som upplevs för den. Dessutom är information om projektet en väsentlig del som i nuläget begränsar respondenterna i deras beslutsfattande. Slutligen rekommenderar även uppsatsförfattarna att E-kronan bör utgöra ett betalalternativ som skiljer sig från dagens existerande. / Background: Sweden could become the first cash-free country in the world. As a result of the digitalization, the Swedish Central Bank has initiated a project called the E-krona to investigate whether a launch of a digital currency should be realized to complement the hard cash. This essay will map the various attitudes that younger users in the age group 20 – 30 may have together with their underlying factors. Therefore, the essay aims to provide an understanding of how the younger generation experiences the E-krona as an alternative to hard cash as well as a basis for decision makers whether the E-krona should be implemented from a users' perspective. Purpose: The purpose of this essay is to map the Swedish 20 – 30-year old’s attitude towards a potential implementation of the E-krona as a complement to today's hard cash, as well as the underlying factors to the identified attitudes. Completion: The essay has been conducted through a qualitative approach in which 58 respondents were interviewed for a period of seven weeks. The authors have used a convenience selection combined with a ratio selection at the empirical gathering. The authors have identified four typologies dependent on the respondents' attitudes as well as created an analysis tool to illustrate which factors have had the most impact on the intention to use the E-krona. Conclusion: The authors have concluded that the readiness for the E-krona is not the same as the need for it. In addition, information about the project is an essential part that currently limits respondents in their decision making. Finally, the paper recommends that the E-krona should be designed with a unique infrastructure and functions to gain a competitive factor.

This thesis focuses on controlling, internal audit, reporting and their use in financial management. The aim of the thesis is to define the theoretical knowledge and the starting point of the approaches and their application to a particular enterprise. In the theoretical part the concepts of controlling, internal audit and reporting are defined. The following is a description of the concept of controlling, internal audit and reporting, and the relationship between them. The practical part is devoted to the description of mainly controlling approaches applied in a particular company and also deals with the proposal for a new form of report and evaluation of the development of indicators, which is monitored by the company in the last 2 years.

One of the critical issues that face the accounting profession today involves choosing among alternative accounting information modes. This dissertation provides comparative empirical evidence on the predictive power of accrual-based accounting signals versus cash-flow accounting signals versus both of these signals jointly. The empirical hypotheses compare the degrees of association between the market evaluative criteria, market beta and security price behavior, and the different accounting signals. The research methodology employed includes the following. 1. Market beta and changes in security prices are used as the evaluative criteria. 2. Two regression models are developed and used to test the predictive power of the alternative accounting signals. 3. Several specifications for each model are used. These specifications are simple regression, multiple regression, interaction effect, partial correlation, incremental correlation, and time series and cross sectional analysis.

Syfte: Syftet med denna studie är att undersöka om det finns ett negativt samband mellan hållbarhetsredovisning och skatteaggressivitet.     Metod: Studien har utgått ifrån en positivistisk forskningsfilosofi och har antagit en hypotetisk-deduktiv ansats. Studien är av en kvantitativ art där en tvärsnittsdesign används och där det data som använts varit sekundär. Studiens urval har bestått av totalt 120 företag efter bortfall där Sverige och Schweiz har 60 företag var. All data har samlats genom användandet av Thomson Reuters Datastream och har därefter behandlats i statistikprogrammet SPSS för att kunna göra en logistisk regressionsanalys.   Resultat & slutsats: Studiens resultat visar inte på något negativt samband mellan hållbarhetsredovisning och skatteaggressivitet. Tvärtom ser vi ett positivt samband men inte på en statistisk signifikant nivå för att kunna förkasta noll-hypotesen.   Förslag till fortsatt forskning: Då denna studie är av tvärsnittsdesign ger resultatet endast en insikt om läget i dessa länder under det aktuella året. Ett förslag vi lämnar till fortsatta studier inom ämnet är därför att göra en studie över tid, för att få en tydligare bild över ett eventuellt samband mellan hållbarhetsredovisning och skatteaggressivitet.   Uppsatsens bidrag: Denna studie bidrar med ytterligare kunskap i forskningen kring CSR och skatteaggressivitet. Den bidrar framförallt med att fylla ett hål genom att titta på företag i europeiska länder, närmare bestämt Sverige och Schweiz. / Aim: The purpose of this study is to examine if there is a negative relation between sustainability reporting and tax aggressiveness.   Method: The study is based in a positivist research philosophy and adopts a hypothetical-deductive approach. The study is of a quantitative kind where a cross-sectional design and secondary data have been used. The study’s sample is 120 companies where Sweden and Switzerland has 60 companies each. All data has been gathered through the use of Thomson Reuters Datastream and have been processed in the statistic program SPSS in order to do a logistic regression analysis.   Result & Conclusions: The result of this study does not show a negative relation between sustainability reporting and tax aggressiveness. On the contrary we can see a positive relation but not on a statistically significant level to be able to reject the null hypothesis.   Suggestions for future research: This study is using a cross-sectional design which means that the result in the study can only be applied to the year the data was collected. A suggestion for future research within the subject is to do a study over time, to be able to get a better picture of a potential connection between CSR and tax aggressiveness.   Contribution of the thesis: This study contributes with knowledge in the research field of CSR and tax aggressiveness. It especially contributes by filling a gap in the research area by looking at companies from European countries, more particularly Sweden and Switzerland.

This study evaluates what would be the consequences of a wide implementation of large-scale cash transfer programming in humanitarian aid. The aspects that will be assessed here is the rationale for as well as criticism against the proposed implementation. The study also analysed what implications such a reform would have to key stakeholders in the humanitarian system. The theoretical framework employed for this study consists of two separate sections. The first section presents the available evidence on large-scale cash transfer programming (LSCTP) in terms of efficiency, effectiveness, and accountability to affected populations (AAP). For the second section, a review was conducted on previous studies relating to key stakeholders and how they would be affected by the aforementioned reform. The stakeholders analysed include donors, affected governments, operational humanitarian organisations (NGOs and UN agencies), affected populations, and the private sector. For the study, eight interviews were conducted with key informants, which was complemented by secondary data. The study found that the rationale for donors to implement LSCTP on a wide scale is strong, both from an efficiency, effectiveness, and AAP perspective, although the cost- efficiency aspect does require some attention. With regard to the stakeholders analysed, donors, along with affected populations, affected governments and the private sector, are all expected to benefit from a wide implementation of LSCTP, whereas the reform is expected to be disadvantageous to NGOs and UN agencies.