AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

The information flow is a very important process in an organization. It affects in a decisive manner the effectiveness of a task. It also has a major impact on the quality of the product or service for which the organization delivers to its customers. Lack of information may cause that important aspects are not given the required attention or even forgotten and can in turn lead to criticism from certification officials and lower customer satisfaction. The purpose of this study was to study how the information flow in Norrskog?s field organization is handled and how this affected the quality of the work performed and the feedback given to the contractors, The study is based on qualitative interviews with contractors, production inspectors and forest inspectors on all Norrskogs districts.

Inom redovisning finns en eftersträvan av enkelhet, vilket bland annat redovisningsstandarder syftar till att uppnå. Redovisningsstandarder kan antingen vara baserade på regler eller på principer och ska enligt standardsättarna besitta egenskaper som gynnar enkelhet. Hur användarna av redovisningsstandarder upplever enkelhet i standarderna är dock mindre betonat i litteraturen.Syftet med denna studie är att generera en ökad förståelse för hur användarna av redovisningsstandarder konstruerar enkelhet i redovisningen, samt vilken påverkan redovisningsstandarder har på konstruktionen.Studien har genomförts med ett användarorienterat socialkonstruktivistiskt perspektiv och datainsamling har skett genom ostrukturerade intervjuer med fem redovisningskonsulter där standarder ur regelverken K2 och K3 diskuterats. Detta har sedan analyserats genom att väsentliga citat bildat underkategorier samt kategorier.Studien når slutsatsen att användarna av redovisningsstandarder konstruerar enkelhet genom en legal konstruktion, avsaknad av alternativ, erfarenhet samt praktik inte teori. Vidare dras slutsatsen att redovisningsstandarder inte har någon betydelse för konstruktionen av enkelhet..

The value investing philosophy, which can be traced at least to the teaching of Graham and Dodd in the 1930?s, entails identifying and investing in potentially under valued stocks with a potential for extraordinary returns. The focus of this thesis is to identify patterns and characteristics in financial accounting data preceding creation of shareholder value. The authors of this thesis utilize a multivariate discriminant analysis in order to identify indicators of value creation and subsequent extraordinary returns in value stocks. A discriminant function is derived which successfully identifies which value stocks will eventually become growth stocks.

The aim of this thesis is to investigate how a valuation model of a Private Equity firm is interpreted into a management control system within the company's different organizational levels. A case study was developed based on the infra-net company Eltel. The management control systems developed by Malmi and Brown (2008)(1) was used to characterize the control systems at each organizational level. The building blocks of this system are planning, cybernetic, reward/compensation, administrative and culture. Miller and O'Learys (2007)(2) theory of mediating instruments and technology roadmaps was applied to analyze the mediating process of the valuation model.

The concept of quality is difficult to identify clearly. Many attempts to define quality havebeen made, but the resulting definition remains vague.The quality concept (in the artistic sense) has since 1974 played a leading role in Swedishcultural policy. In the spring of 2009, a publication, named ?Kulturutredningen? waspublished. This report suggested a number of changes for the Swedish cultural policy.

Syfte:Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill.Metod:Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats.Teoretiskt perspektiv:Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag.Empiri:Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen.Slutsats:Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill..

Previous research has, by studying large listed firms, identified cost reductions and knowledge transference as the primary reasons for outsourcing.  Previous research has also indicated that Business Process Outsourcing is likely to increase in popularity and experience high annual growth going forward. This study aims to explore why mid-sized and large firms decide to in Jämtlands län, fully or partly, outsource their finance/accounting activities. Theories regarding transaction cost economics and resource based view composes the foundation of this study and the information used has been gathered through the use of semi-structured interviews.  The results shows, like the chosen theories and previous research indicates, that the outsourcing decision is primary based on expected cost reductions.

In modern health care, the quality registry is anexcellent tool to monitor everyday work. Collected data forms a foundation, presented as online reports, from which local work efforts to refine care quality can be performed. All reports are coded manually by specially trained developers. This is a tedious process and hence becomes a bottleneck in the strive for improvement.This thesis evaluates whether an extended way of dealing with reports can fit into the existing work situation, with main focus on the idea of creating custom reports directly within a quality registry. It provides a set of conclusions regarding today's usage of reports as well as the users' general and specific needs within the area.

The purpose of this paper was to examine the potential presence of a relationship between the quality of corporate financial disclosure and the volatility in stock price in the Swedish market. This was carried out by investigating the hypothesis that an accurate annual report with high information quality results in a decrease in volatility. Previous studies have been done with this approach and in some cases the above stated hypothesis was found to be true. Thus, in the absence of a perfect efficient market the level of information quality may to some extent explain the volatility in stock price. However, the result of our study gave no evidence in support of this hypothesis.

Background:In Sweden and Northern Europe, cardiovascular disease mortality rates are high. The clinical picture in the Western world is dominated by lifestyle diseases in which individual behavior and attitudes have a significant impact on the health effect. In the society cardiovascular disease is seen as an illness factor and contribution to disability. Conditions for a good life are not only good health also factors such as intimate relationships and meaningful work which affect the person's quality of life.Aim:Lifestyle changes and quality of life for patients, regarding cardiovascular disease.Method:A literature review was made. Eight articles, quantitative and qualitative were analyzed.

The purpose with this thesis is to demonstrate that other factors than the existing set of rules could influence the Management Group?s decision in regards to depreciation of goodwill. We have explained the conflicts between the management group and the stakeholders by using the Agency Theory and the Stakeholder Model. We have used the Positive Accounting Theory to describe how the management group?s opportunistic behaviour decides which accounting method to use.

The aim of this master thesis is to investigate the design of the reference service and its development that Internet has caused in college/university libraries when it comes to the service provided to the user. I want to examine the quality of this development from the view of the librarians, and also investigate their attitude and how they deal with this development.The following questions were asked:? How has Internet changed the reference service at college/university libraries?? How do the librarians look upon the possible change of quality in the reference service when the Internet is involved?? What attitude do the librarians hold toward this development where Internet is used in the reference service and how do they deal with it?The method used was qualitative interviews. A total of six librarians from Blekinge tekniska högskola, Halmstad högskola, Lunds universitet and Växjö universitet have been interviewed.The theories and models used were ?media richness?, a quality framework including ?quality aspects of a service?, and social psychology and its ?reasons for a positive/negative attitude on an organisations change?.The result shows that Internet has brought more sources of information and additional ways to contact the library.

Since January 1st 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS). The intention of the introduction of IFRS is to achieve international harmonization of accounting rules in order to make financial reports more comparable between companies from different countries. The purpose of financial reports presented in accordance with IFRS is to provide information that is useful to the users of the information. The aim of this paper is to investigate whether the information regarding goodwill and the goodwill impairment test, presented in accordance with IFRS, in fact is useful to a specific group of accounting information users, namely equity analysts. An empirical study is conducted, based on interviews with seven Swedish equity analysts.

According to Barclay (2001), behavioral interviews yield higher quality information, than other interview techniques. This study focused on whether the quality and quantity of information differ between structured interview and behavioral interviewing. Two headhunters held 16 job interviews with the two techniques, 9 behavioral interviews and 7 structured interviews. Both headhunters and candidates have evaluated the interviews quantitatively. Initial and concluding interviews have, as well, been held with the headhunters.  No definitive answers were found in the quantitative analysis, but the qualitative results suggest that behavioral interviews give, because of the headhunters opinions, more and higher quality information.