The digitization’s advancement has been noticed by most people not least through applications"apps" which are often referred to as a more effective way of accessing information or makingpayments with. The method of presenting financial reports has also changed during the progressof digitization. From scanned paper copies to an increasingly more digital format throughongoing globalization. This year, the Swedish Companies Agency called Bolagsverket, withmore players, has opened up the possibility for companies to submit their annual report digitallyin Sweden. This possibility concerns the smaller companies that apply the K2 regulations. Theformat is determined to be a variant of the eXtensible Business Reporting Language (XBRL)and will increase the comparability of the reports.This study investigates the motive in terms of motivational forces that are behind the choice tosubmit digitally. The study is based on hypotheses that were built using previous research inthe subject and positive accounting theory and the theory of innovation dissemination. Thestudy examines 31 companies through a survey conducted through both mail and telephoneinterviews. Complementary information has also been obtained from their annual reports tocomplete the study's purpose of describing and explaining the motives for the choice to submitdigitally.What has been found is that the surveyed companies' accounting consultants were largelybehind the choice to submit digitally. Furthermore, the study showed that companies that choseto submit digitally have similar incentives, as previous studies have shown. There appeared tobe connection between submitting digitally and wanting to signal a corporate image as a pioneerin new technology. There was also a correlation between sending digital and size of thecompany, the bigger the company, the greater the chance that they also report digitally. Thethird reason turned out that non-high tech companies are more likely to report digitally.The motives have been identified for a significance level around 10 %. Despite statisticalsupport and precious studies showing similar results, further research should be done on a largersample. Further research should also be done with the perspective for which motives that arebehind the choice to submit digitally for the audit companies, since they have been largelybehind the companies’ choice to report digitally or not.The motives and motivational forces have been identified for a significance level around 10%.Despite statistical support and previous studies showing similar results, further research shouldbe done on a larger sample. Further studies should also be made on the basis of which motivesthat are behind the choice for the audit companies to submit digitally, as they have largelydetermined whether the companies have reported digitally or not.In practice, these identified motivational forces can be used as identifiers for target groups whomay assume new phenomena even in future projects and new technical phenomena in theprogress of digitization - for this trip in an increasingly digitized world is hardly over. / Digitaliseringens framfart har de flesta människor lagt märkte till inte minst genomapplikationer ”appar” som ofta omnämns som ett mer effektivt sätt att komma åt informationeller utföra betalningar med. Sättet att presentera finansiella rapporter har också förändratsunder digitaliseringens framfart. Från inskannade papperskopior till ett allt mer digitalt formatgenom den pågående globaliseringen. I år har bolagsverket med fler aktörer öppnat uppmöjligheten för företag att skicka in sin årsredovisning digitalt i Sverige. Denna möjlighet berörde mindre aktiebolagen som tillämpar K2-regelverket. Formatet är bestämt till en variant aveXtensible Business Reporting Language (XBRL) och ska öka jämförbarheten mellanrapporterna.I denna studie undersöks vilka motiv i form av drivkrafter som föreligger valet att skicka indigitalt. Studien bygger på hypoteser som byggts upp med hjälp av tidigare forskning inomämnet och positiv redovisningsteori samt innovationsspridningsteorin. I studien undersöks 31företag genom en enkätundersökning som skett både genom mail och telefonintervjuer.Kompletterande har även information hämtats från deras årsredovisningar för att fylla studienssyfte att beskriva och förklara motiven för valet att skicka in digitalt.Det som har framkommit är att de undersökta företagens redovisningskonsult i hög grad stodbakom valet att skicka in digitalt. Vidare framgick det av studien att företag som valt att skickain digitalt har liknande incitament med företag som undersökts i tidigare studier. Det visade sigfinnas samband mellan att skicka in digitalt och att vilja signalera en företagsbild som pionjärinom ny teknik. Det visade sig även finnas samband mellan att skicka in digitalt och storlekenpå företagen, ju större företag desto större chans är det att de också skickat in digitalt. Den tredjeorsaken visade sig vara att icke-högteknologiska företag är mer benägna att rapportera indigitalt.Motiven och drivkrafterna har identifierats för en signifikansnivå kring 10 %. Trots statistisktstöd och att tidigare studier påvisat liknande resultat bör vidare forskning göras med ett störreunderlag. Vidare studier bör även göras med utgångspunkten för vilka drivkrafter somföreligger revisionsbolagens val att skicka in digitalt, då dessa i hög grad har fått avgöra omföretagen rapporterat in digitalt eller inte.Rent praktiskt kan dessa identifierade drivkrafter nyttjas som kännetecken för målgrupper somkan tänkas anta nya företeelser även vid framtida projekt och nya tekniska fenomen idigitaliseringens framfart – för denna resa i en allt mer digitaliserad värld är knappast slut.

Submitted by Milena Rubi (milenarubi@ufscar.br) on 2017-10-09T16:26:41Z No. of bitstreams: 1 CRUZ_Jadder_2017.pdf: 1326879 bytes, checksum: 61ee3c40e293d26085a939c0a0290716 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-10-09T16:26:55Z (GMT) No. of bitstreams: 1 CRUZ_Jadder_2017.pdf: 1326879 bytes, checksum: 61ee3c40e293d26085a939c0a0290716 (MD5) / Approved for entry into archive by Milena Rubi (milenarubi@ufscar.br) on 2017-10-09T16:27:03Z (GMT) No. of bitstreams: 1 CRUZ_Jadder_2017.pdf: 1326879 bytes, checksum: 61ee3c40e293d26085a939c0a0290716 (MD5) / Made available in DSpace on 2017-10-09T16:27:11Z (GMT). No. of bitstreams: 1 CRUZ_Jadder_2017.pdf: 1326879 bytes, checksum: 61ee3c40e293d26085a939c0a0290716 (MD5) Previous issue date: 2017-05-02 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES) / Let G = (V, E) be a simple and undirected graph. An edge-coloring is an assignment of colors to the edges of the graph such that any two adjacent edges receive different colors. The chromatic index of a graph G is the smallest number of colors such that G has an edge-coloring. Clearly, a lower bound for the chromatic index is the degree of the vertex of higher degree, denoted by ?(G). In 1964, Vizing proved that chromatic index is ?(G) or ?(G) + 1. The Classification Problem is to determine if the chromatic index is ?(G) (Class 1 ) or if it is ?(G) + 1 (Class 2 ). Let n be number of vertices of a graph G and let m be its number of edges. We say G is overfull if m > (n-1) 2 ?(G). Every overfull graph is Class 2. A graph is subgraph-overfull if it has a subgraph with same maximum degree and it is overfull. It is well-known that every overfull and subgraph-overfull graph is Class 2. The Overfull Conjecture asserts that every graph with ?(G) > n 3 is Class 2 if and only if it is subgraph-overfull. In this work we prove the Overfull Conjecture to a particular class of graphs, known as split-comparability graphs. The Overfull Conjecture was open to this class. / Dado um grafo simples e não direcionado G = (V, E), uma coloração de arestas é uma função que atribui cores às arestas do grafo tal que todas as arestas que incidem em um mesmo vértice têm cores distintas. O índice cromático é o número mínimo de cores para obter uma coloração própria das arestas de um grafo. Um limite inferior para o índice cromático é, claramente, o grau do vértice de maior grau, denotado por ?(G). Em 1964, Vizing provou que o índice cromático ou é ?(G) ou ?(G) + 1, surgindo assim o Problema da Classificação, que consiste em determinar se o índice cromático é ?(G) (Classe 1 ) ou ?(G) + 1 (Classe 2 ). Seja n o número de vértices de um grafo G e m seu número de arestas. Dizemos que um grafo é sobrecarregado se m > (n-1) 2 ?(G). Um grafo é subgrafo-sobrecarregado se tem um subgrafo de mesmo grau máximo que é sobrecarregado. É sabido que se um grafo é sobrecarregado ou subgrafo-sobrecarregado ele é necessariamente Classe 2. A Conjectura Overfull é uma famosa conjectura de coloração de arestas e diz que um grafo com ?(G) > n 3 é Classe 2 se e somente se é subgrafo-sobrecarregado. Neste trabalho provamos a Conjectura Overfull para uma classe de grafos, a classe dos grafos split-comparabilidade. Até este momento a Conjectura Overfull estava aberta para esta classe.

O presente estudo objetiva analisar o impacto da adoção da norma internacional de contabilidade (IFRS) no Brasil na comparabilidade entre as normas contábeis (IFRS International Financial Reporting Standards e BRGAAP Brazilian Generally Accepted Accounting Principles) e a relevância das informações geradas pela contabilidade na tomada de decisões pelos investidores. Como um objetivo secundário, busca identificar quais mudanças (CPCs Comitê de Pronunciamentos Contábeis) foram mais significativas (e frequentes) para as contas contábeis e os indicadores financeiros com o propósito de avaliar os efeitos na comparabilidade das demonstrações financeiras das companhias brasileiras listadas na Bolsa de Valores de São Paulo (IBOVESPA). Utilizou-se a ferramenta estatística de teste de médias, onde as hipóteses formuladas a serem testadas foram elaboradas a partir do levantamento do referencial teórico. A pesquisa constatou que os números contábeis das empresas listadas no IBOVESPA diferem significativamente e de forma positiva, quando aplicadas as normas internacionais de contabilidade em vez de aplicar a norma contábil brasileira (BRGAAP), assim como verificado em outros países. Também foi constatado que o padrão de contabilidade IFRS apresenta maior relevância contábil que a norma brasileira, uma vez que os dados contábeis se mostraram mais próximos aos valores de mercado. A pesquisa verificou nos relatórios contábeis das empresas inconsistências quanto à adoção das novas normas e, também, consideráveis variações nas formas de divulgação das informações. Além de ter identificado as normas (CPC 13, CPC 15 e CPC 27) que provocaram efeitos mais significativos em termos de valores e de frequência. Conclui-se com este estudo que as demonstrações financeiras sofrem impactos significativos ao se analisar os dois padrões contábeis em tela e que as demonstrações financeiras sob o padrão internacional apresentam maior relevância contábil que a norma de contabilidade brasileira. Ao fim do estudo, sugere-se que sejam aplicados outros testes estatísticos de análise multivariada dos dados financeiros com o intuito de se analisar simultaneamente o impacto de outras variáveis na comparabilidade e na relevância contábil. / This study analyzes the impact of the adoption of international accounting standard (IFRS) in comparability between the accounting standards (IFRS-International Financial Reporting Standards and BRGAAP - Brazilian Generally Accepted Accounting Principles) and relevance of information generated by accounting in decision decisions by investors in Brazil. As a secondary objective, which seeks to identify changes (CPCs - Accounting Pronouncements Committee) were more significant (and frequent) for accounts and financial indicators in order to evaluate the effects on the comparability of financial statements of Brazilian companies listed on the Bolsa de Valores de Sao Paulo (IBOVESPA). We used a statistical tool to test medium, where the hypotheses to be tested were prepared from a survey of the theoretical. The survey found that the accounting numbers of firms listed on IBOVESPA differ significantly in a positive way, when applied to international accounting standards instead of applying the accounting standard in Brazil (BR GAAP), as seen in other countries. It was found that the accounting standard IFRS accounting is more value relevant than the Brazilian standard, since the accounting data is shown closer to market values. The research found in the accounting reports, the data regarding the adoption of new standards and also considerable variations in the forms of disclosure. In addition to having identified the standards (CPC 13, CPC 15 and CPC 27) that caused the most significant effects in terms of values and frequency. It is concluded from this study that the financial statements suffer significant impacts when analyzing the two accounting standards on screen and that the financial statements under international standards are more value relevant than the accounting standard Brazilian accounting. At the end of the study a suggestion is made, that other tests should be applied, focused on statistical multivariate analysis of the financial data in order to simultaneously analyze the impact of other variables on the accounting comparability and on the value relevance.

Esta pesquisa objetiva investigar a relação entre as características institucionais dos países de origem das empresas, que adotam IFRS, e a evidenciação das provisões e passivos contingentes ambientais. Com base na Teoria Institucional, espera-se que as características institucionais dos países exerçam pressões sobre as práticas de evidenciação, indo de encontro aos objetivos do IASB de comparabilidade em nível global. A pesquisa tem como amostra 614 observações de 123 companhias do Brasil, Canadá, Reino Unido, França, Alemanha, Austrália e China, de setores que exploram o meio ambiente com mais intensidade. O período de análise compreende os anos de 2011 a 2015. Para a coleta de dados relativos à evidenciação de provisões ambientais e passivos contingentes ambientais (variáveis dependentes), utilizou-se a técnica análise de conteúdo nas notas explicativas das Demonstrações Financeiras anuais, com o intuito de gerar índices de disclosure, com a comparação do que é divulgado pelas companhias e as disposições sobre evidenciação da norma IAS 37. As outras informações (variáveis independentes) foram também coletadas nas Demonstrações Financeiras das companhias e nos indicadores emitidos pelo World Economic Forum, World Bank Worldwide Governance Indicators e pelo estudo de Hofstede (1980). Para identificar a relação entre a variável dependente e as variáveis independentes, empregou-se regressões com dados em painel com modelos estimados por meio da técnica de efeitos aleatórios. Posteriormente, avaliou-se a comparabilidade de maneira específica para cada uma das informações, por meio de Índices de Uniformidade, objetivando encontrar as principais dissimilaridades nas práticas de reporte. Os resultados obtidos com as regressões com dados em painel mostraram que o disclosure de provisões ambientais está relacionado com as variáveis de interesse dos sistemas político, financeiro e cultural do país de origem das empresas. No entanto, em relação a passivos contingentes ambientais, apenas a variável de interesse do sistema financeiro apresentou relação estatisticamente significativa com a variável dependente. As evidências de isomorfismo coercitivo e mimético encontradas permitem inferir que a evidenciação de passivos ambientais está relacionada com fatores múltiplos e conflitantes com o escopo de comparabilidade do IASB, o que prejudica este objetivo e sinaliza a não comparabilidade. Os achados da avaliação dos Índices de Uniformidade mostraram que há baixa comparabilidade em várias informações evidenciadas, tanto na dimensão within-country, quanto na dimensão between-countries e sugerem que a institucionalização das práticas de reporte encontra-se no estágio de objetificação. A principal conclusão deste trabalho é a de que, apesar de existirem pressões normativas para a existência da comparabilidade, há pressões institucionais conflitantes de outros atores sociais, de caráter coercitivo e mimético, fazendo com que as empresas, em busca de legitimidade, conduzam suas práticas de reporte estrategicamente, indo de encontro aos objetivos do IASB. / The aim of this research was to investigate the relationship between institutional characteristics of companies\' countries of origin that adopt IFRS and the disclosure of environmental provisions and contingent liabilities. Based on the Institutional Theory, it was expected that the institutional characteristics of countries would exert pressures on disclosure practices, meeting the IASB\'s objectives of comparability at the global level. The study sampled 614 observations from 123 companies from Brazil, Canada, the United Kingdom, France, Germany, Australia and China, from sectors that exploit the environment with greater intensity. The period of analysis comprises the years 2011 to 2015. For data collection related to the disclosure of environmental provisions and environmental contingent liabilities (dependent variables), the content analysis was used in the notes of the Annual Financial Statements aiming at generating disclosure indices by comparing what is disclosed by companies and the disclosure provisions of IAS 37. The other information (independent variables) was also collected in the companies\' Financial Statements and in the indicators issued by the World Economic Forum, World Bank Worldwide Governance Indicators and the study by Hofstede (1980). To identify the relationship between the dependent variable and the independent variables, regressions with panel data were used, with models estimated using the random-effect technique. Subsequently, the comparability was evaluated in a specific way for each of the information through Uniformity Indices aiming at finding the main dissimilarities in the reporting practices. The results obtained with panel-data regressions showed the disclosure of environmental provisions related to the variables of interest of political, financial and cultural systems of the country of origin of the companies. However, regarding the environmental contingent liabilities, only the variable of interest of financial system showed statistically significant relation with the dependent variable. The evidence of coercive and mimetic isomorphism found allows us to infer that the disclosure of environmental liabilities is related to multiple factors and conflicting with the IASB\'s comparability objective, compromising it and signaling non-comparability. The findings of the evaluation of Uniformity Indices showed low comparability in several disclosed information, both in the within-country dimension and in the between-countries dimension, and suggest that the institutionalization of reporting practices is at the objectification stage. The main conclusion of this study is that, although there are normative pressures for the existence of comparability, there are conflicting institutional pressures of other social actors, of a coercive and mimetic character, making companies, in search of legitimacy, conduct their reporting practices strategically, contrary to the objectives of the IASB.

Nesta tese, investigam-se as edições originais de duas obras representativas de uma rede de textos presentes no limiar da literatura infantil e juvenil no Brasil, na transição do século XIX para o século XX: Historias da avosinha (1896), de Figueiredo Pimentel e Atravez do Brazil (Narrativa) de Olavo Bilac e Manoel Bomfim (1910). Essas obras estiveram presentes nas bases estético-ideológicas da literatura infantil no período da Primeira República e constituem documentos de valor histórico que marcam o limiar da literatura voltada às crianças brasileiras. Analisam-se tais obras, nesse contexto, com os seguintes objetivos: a) rastrear os potenciais sentidos encobertos pela poeira do tempo, associando os valores presentes no plano textual que recobre o universo diegético das obras aos dispositivos paratextuais (autorais e editoriais, peritextuais e epitextuais) que envolvem as publicações originais, relacionando-os às posições institucionais ocupadas tanto por esses escritores quanto por seus editores; b) verificar as relações estabelecidas entre esses escritores, seus editores e o mercado editorial da época, em conexão com a ideologia vigente à época e o gênero a que pertencem; c) identificar a natureza das adaptações que representam; e d) identificar os traços que caracterizam a arqueologia desses autores. Trata-se de uma investigação qualitativa de natureza teórico-analítica e bibliográfica que, a partir do paradigma indiciário de Carlo Ginzburg, coleta dados das fontes documentais primárias das duas obras, acrescidas por informações extraídas de memorialistas, jornais e catálogos da época em que foram produzidas. Utilizou-se o termo palimpsesto como uma chave metafórica que se reporta a uma atitude hermenêutica de escavação das pistas indiciárias diluídas nas camadas textuais, paratextuais e intertextuais reveladoras das condições de produção das obras selecionadas. Esse modelo epistemológico assentado nos detalhes mostrou-se válido e produtivo e permitiu que, pela desmontagem ativa das camadas que as compõem, se tornasse possível penetrar nos espaços interditos dessas temporalidades. Corroborou-se, nesta investigação, a hipótese de que a imagem de autor, na gênese da literatura infantil brasileira, não pode ser entendida fora da ideia de uma representação compartilhada e estabelecida com os editores-livreiros. As análises revelaram tanto as motivações comerciais quanto as ideológico-educativas dessas parcerias, inseridas em ações educacionais mais amplas que deram visibilidade aos projetos estabelecidos em um mercado editorial em estado nascente. Penetramos na historicidade dessas obras mobilizados pela convicção do seu valor simbólico de parte integrante do patrimônio histórico, cultural e artístico. O recorte que balizou esta investigação, associando as análises dos planos textuais, paratextuais e intertextuais ao paradigma indiciário ampliou a perspectiva analítica para além da epiderme textual, exigindo um movimento interpretativo de decifração que, além de ter revelado valores e costumes da época, mostrou-se importante também para a compreensão das convenções literárias e editoriais que também podem ser vistos como elementos da literariedade. / In this thesis, we investigate the original editions of two works representative of a network of texts present at the threshold of children\'s and youth literature in Brazil, in the transition from the nineteenth century to the twentieth century: Figueiredo\'s \"Stories of avosinha\" (1896) Pimentel and \"Atravez do Brazil (Narrative)\" by Olavo Bilac and Manoel Bomfim (1910). These works were present in the aesthetic-ideological bases of children\'s literature in the period of the First Republic and are documents of historical value that mark the threshold of the literature directed to the Brazilian children. These works are analyzed in this context with the following objectives: a) to trace the potential senses covered by the dust of time, associating the values present in the textual plane that covers the diegotic universe of the works to the paratextual devices (copyright and editorials, peritextual and epithexical) that involve the original publications, relating them to the institutional positions occupied by both these writers and their editors; b) to verify the relations established between these writers, their editors and the publishing market of the time, in connection with the ideology in force at the time and the genre to which they belong; c) identify the nature of the adaptations they represent; and d) identify the traits that characterize the \"archeology\" of these authors. It is a qualitative research of a theoreticalanalytical and bibliographical nature that, based on Carlo Ginzburg\'s \"indicative paradigm\", collects data from the primary documentary sources of the two works, plus information extracted from memorialists, newspapers and catalogs of the time in that were produced. The term \"palimpsest\" was used as a metaphorical key that refers to a hermeneutic atitude of \"excavation\" of the diluted clues in the textual, paratextual and intertextual layers revealing the conditions of production of the selected works. This epistemological model, based on the details, proved to be valid and productive and allowed the active dismantling of the layers that compose them to penetrate the interdicted spaces of these temporalities. In this research, the hypothesis was corroborated that the \"author image\", in the genesis of Brazilian children\'s literature, can not be understood outside the idea of a shared and established representation with book publishers. The analyzes revealed both the commercial and ideological-educational motivations of these partnerships, inserted in broader educational actions that gave visibility to the projects established in a nascente publishing market. We penetrate the historicity of these works mobilized by the conviction of their symbolic value as an integral part of historical, cultural and artistic heritage. The cut that marked this investigation, associating the analyzes of the textual, paratextual and intertextual plans to the indiciary paradigm extended the analytical perspective beyond the textual epidermis, demanding an interpretative movement of deciphering that, besides having revealed values and customs of the time, is also important for the understanding of literary and editorial conventions that can also be seen as elements of literacy.

The aim of this diploma thesis is to make a model comparability analysis of controlled transactions within the reinsurance of insurers and to recommend appropriate transfer pricing methods based on defined assumptions. The work is divided into three parts. The first part deals with transfer pricing issues, focusing on comparability analysis and recommended transfer pricing methods according to the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations formulated by Organization for Economic Co-operation and Development (Guidelines OECD). The second part describes the basic knowledge and routine practice for the area of reinsurance connected to the transfer of insurance risks. The last part combines the first two chapters, i.e. application of transfer pricing methods in the light of the comparability analysis according to the Guidelines OECD for reinsurance of insurers. The application itself is implemented through the model comparability analysis in order to recommend appropriate transfer pricing methods, i.e. in accordance with the arm's length principle.

This final thesis deals with transfer pricing documentation from the theoretical and practical point of view. The aim of the thesis is to evaluate the settings of transfer prices within fictitious company by using processed documentation The first chapter of the thesis deals with the main principles and approaches to transfer prices to the extent provided by the legal regulations in the Czech Republic. The second chapter deals with the concept of content and composition of the documentation from the point of view of the OECD, EU and CR. In the practical part of the thesis, the intra-group transactions are analyzed in the model documentation, whether they are in accordance with the arm´s length principle.

The master thesis is focused on analysis of data comparability and commensurability in datasets, which are used for obtaining knowledge using methods of data mining. Data comparability is one of aspects of data quality, which is crucial for correct and applicable results from data mining tasks. The aim of the theoretical part of the thesis is to briefly describe the field of knowledqe discovery and define specifics of mining of aggregated data. Moreover, the terms of comparability and commensurability is discussed. The main part is focused on process of knowledge discovery. These findings are applied in practical part of the thesis. The main goal of this part is to define general methodology, which can be used for discovery of potential problems of data comparability in analyzed data. This methodology is based on analysis of real dataset containing daily sales of products. In conclusion, the methodology is applied on data from the field of public budgets.

Bakgrund & Problemdiskussion: Hållbarhet är ett aktuellt och omdiskuterat ämne i det moderna samhället. I den hållbara utvecklingen bär företag ett stort ansvar där energibranschen har uppmärksammats för dess betydande inverkan på miljön. Företag tillhandahåller hållbarhetsredovisningar för att kommunicera hur de arbetar för att bidra till den hållbara utvecklingen. En intressentgrupp som efterfrågar information om detta är investerare då de är i behov av att kunna jämföra företags redovisningar vid investeringsbeslut. Trots tillämpning av samma riktlinjer förekommer det skillnader mellan företagens hållbarhetsredovisningar, vilket hämmar jämförbarheten. Tidigare forskning har visat att det är vanligt att företag upprättar hållbarhetsredovisningar enligt Global Reporting Initiative (GRI) vars riktlinjer och standarder skall främja både mätbarhet och jämförbarhet.  Syfte: Utifrån det institutionella begreppet isomorfism bör företag som tillämpar samma riktlinjer bli mer jämförbara. Därav syftar denna studie till att undersöka hur jämförbarheten mellan svenska energiföretags hållbarhetsredovisningar har utvecklats över tid vid tillämpning av GRI.  Metod: Studien har en kvalitativ ansats men omfattas även av kvantitativa inslag. En komparativ forskningsdesign har tillämpats då studien ämnar till att undersöka hur jämförbarheten mellan energiföretags hållbarhetsredovisningar har utvecklats över tid. Primärdata i form av hållbarhetsredovisningar för åren 2016 och 2019 har samlats in från sju energiföretag som följer GRI. Innehållet i hållbarhetsredovisningarna har analyserats utifrån en innehållsanalys som går under benämningen Consolidate Narrivate Interogation (CONI). Slutsats: Studiens resultat visar att jämförbarheten mellan hållbarhetsredovisningar av svenska energiföretag som följer GRI har ökat över tid. Däremot förekommer det skillnader gällande hur detaljerad information som tillhandahålls samt vad de anser är viktigast att informera om. Detta påvisar att även om jämförbarheten har ökat är företagens hållbarhetsredovisningar fortfarande inte jämförbara. / Background & Problem: Sustainability is a current and debated topic in modern society. Companies are held responsible to carry out the development of their goods and services in a sustainable way. The energy sector has been noticed for its considerable impact on the climate and the environment. Companies are providing sustainability reports to communicate their work to contribute to a more sustainable future. Investors are requesting sustainability reports to be able to compare the sustainable work within companies before making decisions regarding investments. There are guidelines to follow but despite that it is hard to compare the sustainability reports between companies. Research has found that it is common that the Global Reporting Initiative (GRI) guidelines are used by companies and the guidelines aim to make the comparison between companies easier. Purpose: Companies using the same guidelines should be more comparable according to the institutional concept of isomorphism. The purpose of this study is to investigate if Swedish companies within the energy sector who use the GRI guidelines have become more comparable over time. Method: The study has a qualitative approach but do also contain qualitative elements. A comparative research design has been applied as the study aims to investigate how the comparability between energy companies’ sustainability reports have developed over time. Sustainability reports for the years 2016 and 2019 have been collected as the primary data from seven companies that follow the GRI guidelines within the energy sector. The content of the sustainability reports has been analysed based on a content analysis model called Consolidate Narrivate Interogation (CONI).  Conclusion: The comparability between the companies sustainability reports have increased over time according to the findings of the study. There is still a difference though in the level of details provided and which topic that is the most important to provide information about. The conclusion of the study is that the companies are not comparable even if the comparability has increased over time.

Redovisningen av leasing har länge kritiserats för att väsentliga tillgångar inte redovisats i balansräkningen. I januari 2019 implementerades IRFS 16 som en ny redovisningsstandard för leasing. Standarden innebär att tidigare operationella leasingavtal ska redovisas i balansräkningen som en nyttjanderättstillgång med en tillhörande leasingskuld. Syftet med IFRS 16 är att öka jämförbarheten mellan företag som finansierar tillgångar genom lån och företag som leasar tillgångar. Denna standard kommer förändra finansiella nyckeltal som ofta används av intressenter för att bedöma ett företags finansiella ställning. Studiens syfte är att öka förståelsen för hur IFRS 16 har påverkat jämförbarheten och företagsvärderingar på Stockholmsbörsen och specifikt i detaljhandelbranschen som förväntas påverkas mest. Studien har genomförts genom datainsamling från 305 företag på Stockholmsbörsen där företagen senare delats in i olika branscher för att undersöka skillnader. Denna studie har tillämpat positiv redovisningsteori som ligger till grund för att analysera resultatet. Resultatet visar en signifikant förändring i samtliga finansiella nyckeltal som undersökts. Detaljhandeln är den bransch som påverkas mest av IFRS 16 där skuldsättningsgraden ökade med 78,23%. Anledningen till varför detaljhandeln påverkas mer än övriga branscher är för att verksamheterna finansieras till stor del genom leasing av lokaler. En ökad skuldsättningsgrad till följd av IFRS 16 leder till en försämrad finansiell ställning trots att den faktiska betalningsförmågan är oförändrad. Detta kan påverka förmågan att attrahera kapital samt möjligheten att förhålla sig till nya och befintliga lånevillkor. Vidare kan en större varians i nyckeltal påverka värderingar av företag till följd av en förändrad jämförbarhet samt högre lönsamhetsmått och högre skuldsättning. IFRS 16 leder även till en ökad transparens genom att leasingavtalen redovisas i balansräkningen mot att tidigare frivilligt redovisats i noterna. Studiens slutsats är att IFRS 16 har en betydande påverkan på jämförbarheten och finansiella nyckeltal på Stockholmsbörsen. Relevansen av vissa nyckeltal kan påverkas och intressenter kommer behöva göra justeringar för redovisningsstandarden. Över tid kan jämförbarheten däremot förväntas öka i och med att nyttjanderättstillgångar och leasingskulder redovisas mer lättillgängligt vilket leder till att intressenter får en bättre förståelse för hur verksamheterna finansieras. / Accounting for leases has long been criticized for not recognizing significant assets in the balance sheet. IFRS 16 was implemented in January 2019 as a new accounting standard for leases. The new standard means that previous operating leases are recognized in the balance sheet as a right-of-use asset and a lease liability. The purpose of IFRS 16 is to improve comparability between companies that finance assets through loans and companies that lease assets. The standard will have an impact on financial ratios that are commonly used by stakeholders to assess the financial standing of a company. The purpose of the study is to increase understanding of the impact IFRS 16 has on comparability and valuations on the Stockholm Stock Exchange and specifically the retail sector which is expected to be affected the most. The study was conducted through data collection from 305 companies on the Stockholm Stock Exchange where the companies were later divided into different sectors to analyze differences. Positive accounting theory has been applied to help analyze the result of the study. The result shows a significant change in all of the key financial ratios which have been examined. IFRS 16 has the largest impact in the retail sector among all sectors with an increase of 78,23% in debt to equity ratio. Retail is affected more than any other sector due to the large amount of leasing in financing the business activities. An increased debt to equity ratio as a result of IFRS 16 leads to a weaker financial standing despite an unaffected ability to pay long-term debts and interests. This affects a company’s ability to raise capital and their capability of sustaining covenants. Furthermore, the variance in financial ratios may have an impact on valuations due to an affected comparability and higher profitability ratios and higher debt. However, IFRS 16 will increase transparency of lease contracts by recognizing these in the balance sheet which were previously voluntarily disclosed in the notes. The study concludes that IFRS 16 has a significant effect on the comparability and financial ratios on the Stockholm Stock Exchange. The relevance of certain ratios may be affected and stakeholders will need to make adjustments for the new standard. Over time, comparability is expected to improve by better accessibility of right-of-use assets and lease liabilities which leads to a better understanding of the financing of businesses.