In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

In today's society there is tougher climate both financially and time wise. Accountants working under tight deadlines leading to the compromise between quality and quantity in the audit process and them therefor are being guilty of so-called reduced audit quality, RAQ. Reduced audit quality involves intentional actions designed to somehow reduce the evidence contained in the audit. We examine in this study the impact of time budget pressure (TBP), underreporting of time (URT), ethical organizational culture and charismatic leadership has on the frequency of RAQ.Previous research has already shown that there are clear links between TBP and RAQ, between URT and RAQ and between ethical culture in organizations and audit quality available. Five hypotheses were designed to the study.

Allt fler organisationer bedrivs i projektform idag. Därför är det betydelsefullt att organisationer har väl fungerande projektredovisningssystem.Den här uppsatsen behandlar projektredovisningssystemet, TimeEase, hos SABO AB. Tyngdpunkten i uppsatsen ligger på utvärderingen av det här systemet. En utvärdering som bygger på medarbetarnas åsikter och funderingar kring TimeEase. I uppsatsen beskriver vi medarbetarnas inställning mot TimeEase och förklarar med hjälp av olika teorier varför det förhåller sig på det sättet.Uppsatsen grundar sig på intervjuer och en enkätundersökning där medarbetarna fick svara på frågor angående TimeEase.

Sustainability issues have become increasingly high-profile and important in recent decades. In addition, quality issues have come to play a central role in corporate marketing, strategy and management. The word quality can be defined differently in different contexts. This paper focuses on the concept of quality, based on the Total Quality Management perspective, which in Swedish has come to be known as Offensiv kvalitetsutveckling. Offensiv kvalitetsutveckling has been described as a theoretical framework in which an organization continually strives to meet and preferably exceed customer needs and expectations at the lowest cost through continuous improvement, and in which all members of the organization are committed and focused on the organisation's processes. The purpose of this study was twofold. First, to clarify the applicability of the theoretical model Offensiv kvalitetsutveckling as a theoretical explanatory model. Second, to explore how Max Hamburgerrestauranger AB performs according to the values in Offensiv kvalitetsutveckling. A multiple case study was conducted in order to explore these topics. The results showed that Max Hamburgerrestauranger AB is working in a dedicated and value-driven manner, aligned with the values ??that form the basis for Offensiv kvalitetsutveckling. The results also showed that the model for Offensiv kvalitetsutveckling could serve well as a theoretical explanatory model, but that the model would benefit from being developed, enriched or integrated with other models.

We have a business proposal. Instead of the consumers visit the country side in order to purshase we are interested in starting a shop with only regional produced products in the city. We have our base in a part of Sweden called Östergötland, therefore we have investigated the market for such a store in Östergötlands biggest city, called Linköping. The conclusion is that the store must sell food produced in the region. Another conlusion is that the store must be located near a bigger supermarket. Our main selling points are quality and that the food is produced in the near region.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

The purpose of this article is to examine issues concerning quality assurance in the Swedish family counselling. To obtain the purpose following factors have been analysed: what kind of requirements/criteria are put on the companies/practitioners, what the respondents think about the lack of common standards and criteria and their opinions concerning ?Lagen om valfrihetssystemet?. Monitoring of criteria, privatisation and increased competition are other factors that have been analyzed. The material was obtained from the family counsellors own association and was analyzed in the light of previous research and theories regarding the quality of family counselling however we also considered theories about quality within social work in general.

This is an empirical cross-sectional study with the aim to examine the patient?s comprehension about their quality of life within two to seven years after their stem-cell transplantation with reference to physical, social, emotional, psychological and functional wellbeing and to investigate if the patient groups have disease specific problems. Differences in quality of life between men and women and also between allogeneic and stem cell transplantation with an unrelated donor (URD) were studied. The measurement Functional Assessment of Cancer Therapy (FACT) and the bone marrow transplant subscale (BMT) is a 49 item, valid and reliable measure that was used. The questionnaire was answered by 43 of 47 patients (91%).There is a significant difference between men and women in physical, social and functional wellbeing.

Redovisning av leasing ? efter form eller substans? RR 6:99 innehåller kriterier som ger ut-rymme för tolkning. Vid redovisning av finansiell leasing ska leasingobjektet tas upp i balansräkningen och operationella leasingavtal ska redovisas i sin helhet i resultaträkningen. Syftet har varit att förklara varför en del företag redovisar finansiell leasing off-balance. Vår studie har angripits genom en enkätundersökning riktad till 67 börsnoterade industriföretag, svarsfrekvensen var 54%.

Sisyla is a joint project between the counties of Skåne, Blekinge, Jönköping, Kronobergand Kalmar in Sweden. A geographic database has been built with the aim to study theservice situation of the area. The main purpose of this thesis is to find a method toinvestigate the quality of the Sisyla database and to apply it. The method is adjusted tothe standard ISO 19114. The agreement between the database and reality was studied ina test sample.

This paper investigates a number of components that influence the relationship between consultant and client in a procurement process of ERP. The paper deals with Trust, Commitment, Cooperation and Satisfaction. The problem lies within the fact that consultants do not know how and to what extent the components affect relationship quality. Based on the theories in the areas of procurement, relationship marketing and relationship quality, information has been gathered about how the various authors believe a procurement process works, how they view relationship marketing and how relationship quality is created. The components discussed are trust, commitment, cooperation and satisfaction.

 Background: Euthanasia means help to die. Some terminally ill patients wish for euthanasia. Purpose: Illuminating terminally ill patients' desire for voluntary euthanasia. Method: A general literature study. Seven articles were reviewed and analyzed.

Företag möter idag allt hårdare konkurrens, detta leder till att företag i allt högre grad samarbetar med aktörer i leverantörskedjan för att uppnå kostnadsreducering. I detta sammanhang benämns Open Book Accounting som ett användbart verktyg för att uppnå kostnadseffektivitet i leverantörskedjan. Tekniken bygger på den enkla logiken att ett eller båda företagen i enrelation ?öppnar upp sina redovisningsböcker? och avslöjar intern finansiell information som tidigare hållits hemligt inom organisationens gränser, exempelvis kostnader för produkter eller processer. Genom denna öppenhet kan företagen reducera kostnader och utveckla varandras verksamheter.

The purpose of this master thesis is to present a model that illuminates the important factors when deriving technical information from market data within a company. For companies to be able to become and stay competitive in the market, product quality is an important factor. Whilst good product quality leads to customer satisfaction and loyalty, lack of quality brings costs in service and replacements. To improve product quality, the developers need information and knowledge about what quality issues affect existing products. Most companies gather data from market about known issues, but in order eliminate known quality issues in new products; this data has to be transformed into information and knowledge.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.