The goal of this project was to make the requirement process at the Swedish Coastguard more effective. The first step to achieve this was done by locating bottle necks in the process with value stream mapping method. The result of this study showed that the biggest restriction in the requirement process was while examining older requirement documents to understand what elements were suitable for the particular project. This was followed by a study of literature, interviews and theory of Lean Production with the ambition to investigate how the requirement process was handled on other companies and how to improve the process on the Swedish coast guard. This led to a number of potential enhancements of the process which later was evaluated.

The recent development in several countries? legislation and best practice recommendations in relation to corporate governance in general and audit committees in particular have affected Swedish listed corporations in the form of the Swedish Corporate Governance Code and the coming EU-directive. This paper aims to discover what factors affected Swedish listed companies to form audit committees when this was entirely voluntary. We collected data from the annual reports of 121 Swedish listed companies and formed eleven hypotheses as to what factors we believed affected the voluntary formation of audit committees based on Agency Theory, economies of scale and circumstances specific to the Swedish environment. We then analyzed the data through the use of a multivariate logistic regression model.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

Objective: In this thesis, we assume that the organizations' interests are governing their behavior/positions. It seems possible to draw conclusions about organizations'interests on the basis of the behavior / positions that will appear in the givenopinions on Swedish Public Investigations. The purpose of this thesis is toidentify self-interests of the studied organizations as they appear in their givenopinions.Method: The authors have made a qualitative and quantitative study of the opinions.Theoretical perspective: The basis of the study is the organization theories that focus the self-interest oforganizations.Empiric: Information is taken from four Swedish Public Investigations: the New Company Act, International Accounting for Swedish companies, Abolition of the audit requirement for small and medium sized enterprise and Simplified accounting. Altogether 310 opinions have been given on these, out of which we have studied 59. Furthermore, we have collected information on tasks, activities and objectives from the websites of the opinion giving organizations.Conclusions: In the literature, we found, as mentioned, that organizations havet hree self- interests which we define as general self-interests.

Energy awareness is growing among the Swedish population and a one­?to­?two-family dwelling can save energy. The purpose of this paper is to design a tool that helps these home owners reduce their energy costs.The paper develops a model that gives them an indication of how much energy they can save. For the majority of homeowners, the next step in the quest to reduce theirs is most likely an energy audit. Therefore, information to help home owners to get a good energy audit performed is included in the model.A prototype running the operating system iOS is created and validated against existing models, as well as an energy audit. .

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Formgivning och organsiering av ett nytt operahus. Strukturering av befintligt program, val av material, konstruktion och struktur, klimat, hållbarhet..

The goal of this project was to make the requirement process at the Swedish Coastguard more effective. The first step to achieve this was done by locating bottle necks in the process with value stream mapping method. The result of this study showed that the biggest restriction in the requirement process was while examining older requirement documents to understand what elements were suitable for the particular project. This was followed by a study of literature, interviews and theory of Lean Production with the ambition to investigate how the requirement process was handled on other companies and how to improve the process on the Swedish coast guard. This led to a number of potential enhancements of the process which later was evaluated. Requirements written by different people in different organizations were analyzed in order to sort out if there were some similarities? which could be used as standard elements in a future standardization of the process.

Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.

1998 års företagsskatteutredning föreslår i SOU 2001:11 att beskattningen av kapitalvinster på företagsägda näringsandelar (BKN) avskaffas. Denna uppsats behandlar frågan om hur ett sådant avskaffande skulle påverka de s.k. fåmansföretagsreglerna i IL 57 kap. I uppsatsen visar jag att de nuvarande reglerna i IL 57 kap. inte skulle förmå uppfylla deras syfte vid ett eventuellt avskaffande av BKN.

The importance of internal communication within companies has increased in recent years. However, there are still a number of companies that are not adapted to the modern world and the new modes of communication the Internet provides. This study evaluates the internal communication of a medium sized company by holding semistructured interviews with the employees. The goal of the interviews was to develop a requirement specification. This requirement specification was later used as the basis to analyze possible aids for the internal communication of the company.

Commercial expropriation occurs when real property is compulsory acquired by a private operator. This phenomenon is relatively new and has been criticized not only because of the rules concerning compensation, but also from the point of view of permissibility.An intervention in the protection of property must fulfill the requirement of important public interest set out in RF 2 kap. 15 § in order for it to be allowed. There is no definition regarding what constitutes an important public interest, the only thing that exist is a non-exhaustive list in the preparatory work. This in turn has led to the creation of a broad discretion when it comes to determining what constitutes important public interests.