<p>The purpose of our essay is to study the institutional-, demographic and accounting theoretical factors that influence an organisations actuarial commitment.</p><p>The research was performed through a web based survey, with complimentary telephone interviews, directed to companies listed on Stockholm Stock Exchange A- and O-list on the 30 of November, 2003.</p><p>Our data was analysed with a Median test, Kolomogorov-Smirnov test, T-test and a Mann-Whitney test. The purpose of the Mann-Whitney test was the low number of respondents that took part in the research. The Kolomogorov-Smirnov test was done to determine whether the population variances was equal or not. The data showed that organisations with a majority of female employees assume a lower salary increase, and a higher average age than other companies with a male majority. Only 2 of 11 hypothesis can be accepted as temporary truths but several other visible relations are indicated in our research, but can not be statistically proved.</p><p>We think that the major problem with our is the time it was performed. Several companies that was contacted had not yet prepared for the transition to IAS 19 / RR 29 and could therefore not participate in our research.</p><p>The dissertation is written in Swedish.</p>
| Identifer | oai:union.ndltd.org:UPSALLA/oai:DiVA.org:hkr-3036 |
| Creators | Andersson, Malin, Fridlund, Tobias, Lundquist, Christian |
| Publisher | Kristianstad University College, Department of Business Administration, Kristianstad University College, Department of Business Administration, Kristianstad University College, Department of Business Administration |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, text |
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