The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

Purpose: The aim of the thesis is to identify principles of valuation and to reach a solution for how Statens järnvägar can present their leased railroad vehicles in the future.Methodology: The authors have done a case study through a qualitative approach. Interviews have been done with Statens järnvägar, Näringsdepartementet and Riksrevisionen. Annual reports from Banverket and Luftfartsverket have been studied.Theoretical perspectives: The regulations that rule the authorities are a base for the study.Earlier researches done within the subject are presented in this section.Empirical foundation: The empirical foundation of this study consists of primary- and secondary data. The primary data is collected from the interviews that have been done, whilst the secondary data is composed of annual reports, regulations and various other documents.Conclusions: The authors have come to the conclusion that the method of valuation that Statens järnvägar choose, depends a lot on the vehicles hypothetical future. It is difficult to say that only one of the methods would be the correct one..

AbstractTitle:Lean Production in The Public SectorsLevel:Final assignment for Master of Science in Business Administration.Authors:Simon Mårtensson and Ramnpreet Kaur MaanSupervisor:Stig Sörling and Tomas Källquist.Examiner:Lars-Johan ÅgeDate:2015 ? June.Aim:The use of Lean Production in the public sector is increasing and there are still opportunities for improvement that contributes to a higher customer value. According to previous research that has been done, there is a lack of research in the field of Lean production in the public sector. Thus, the aim of this study is to create an understanding of how Lean production as a concept can help to influence employees to work with continuous improvements and customer value in the public sector.Method:The study has a hermeneutic perspective as a starting point where the substance is studied from an operator approach. We have chosen to build our study with the help of deduction starting with a theoretical framework and then go into the empirical framework.

På senare tid har en kritisk diskussion växt fram kring användandet av budget som styrmedel. Budgeten anses vara tidskonsumerande, resurskrävande och den anses även inte tillhandahålla relevant information, vilket har medfört att det finns företag som avskaffat budgeten som styrmedel. Men hur styrs företag utan budget och är det möjligt att styra ett företag utan budget? Det finns forskare som anser att företag som styrs utan budget får problem med planering, samordning samt styrning av aktiviteter då de saknar ett ramverk. Ahlsell AB är företag som har styrt sin verksamhet utan budget i 17 år.

LRF Konsult AB is a Swedish company with over 135 offices. During the time 2006-01-01 to 2008-06-16, 397 persons were recruited. New people will continue to be employed and because of that a need for consistant information for the recruits has been noted. The essay question is what a handbook should include to guide a newly recruited person. The newly recruited person that is referred to works at LRF Konsult AB with farming companies. The answer to the question is that it depends on the needs the employee has.

Over the last few years, many non-governmental organizations (NGOs) in the aid sector have grown and become important economic, social and political actors in Sweden. However this sector has also been hard criticized in terms of aid effectiveness. Church of Sweden (CoS), a well established organization in this sector, has faced new challenges in form of demands from their environment regarding reporting aid work. These demands have pushed the International Department of Church of Sweden into a process for adapting the structure in order to meet the new effectiveness requirements. Using both, Contingency Theory and Resource Dependence Theory as theoretical framework and a single case study as research strategy, this master thesis goes in deep into the description of the change of the structure of the International Department. This work shows how the different parts of the organization functions and what impact will these changes in the structure mean for the future of the organization. The analysis of the empirical evidence related to the theoretical framework shows that the organization responds to external demands through a more centralized structure than before.

Webbspel blir allt populärare. Gävleföretaget Extrude InteractiveAB hade sedan en tid tillbaka planer på att lansera en spelsajt inöjessyfte men även i syfte att marknadsföra företagetsegenproducerade webbspel. Företaget hade redan en registreraddomän: spelaspel.nu. I denna rapport redovisas utvecklingsarbetetsom ledde fram till den färdiga produkten som blev en färdigställdwebbplats tänkt att publiceras under domänen spelaspel.nu.Webbplatsen använder sig av en SQL-databas och har utvecklats påMicrosofts ramverk .NET Framework 2.0. Webbplatsenprogrammerades i C#, HTML och JavaScipt..

The purpose of this thesis is to examine how the Management Control System is affected by a change in the owner structure from family owned to not-family owned. The study also tries to identify explaining factors behind the possible effects to the Management Control System. The study is based on a comprehensive case study on the company Alcro-Beckers which, in year 2001, was acquired from the owner Lindéngruppen fully owned by Ulf G Lindén. The acquirer was the non-family owned company Kemira OY, a Finnish stock listed group. The empirical foundation mainly comes from interviews conducted with people who were/are directly connected to the company, either as employees or as representatives for the owner.

Problem Discussion: Nissan Diesel became a part of the Volvo Group in the end of March, 2007. A year has passed and the integration process is making progress but it is perceived to lack some momentum. Our sponsor would like to understand if there are any potential barriers to the integration process. (Haspeslagh, et al., 1991) and (Pablo, 1994) presents two different sets of determinants that can be used to decide the level of integration; ?difference in organizational culture? and ?strategic task? (Pablo, 1994) and ?Need for Organizational Autonomy? and ?Need for Strategic Interdependence? (Haspeslagh, et al., 1991).

Common wisdom dictates that because payment of dividends decreases funds available for investment, a high payout ratio is to be associated with low earnings growth. This notion has been challenged in recent years by empirical research that has found a positive relationship between payout ratio and future earnings growth, both on the aggregated market level and the company level in different countries. This study investigated the aforementioned relationship on the Swedish market by statistically analyzing future earnings growth as a function of payout ratio on a large sample of publicly listed companies over the period 1980 to 2011. The results are in line with those found in previous research and indicate that companies with high dividend payout ratio tend to experience strong future earnings growth. The results are robust to the presence of mean reversion, the use of an alternative accounting measure of earnings, non-symmetrical earnings growth cycles and alternative practices for dealing with outliers..

Collaboration is a form of organization on the rise in Sweden. For health care, it is ofinterest to collaborate with industry to ensure that needs for specialist education andtraining are met and that products developed meet the relevant requirements.Conversely, industry actors have an interest to have a close collaboration with healthcare in order to gain insight into customer needs, provide information about theirproducts and to test products in development.The starting point of this study is an agreement and regulatory framework for formsof collaboration between public health care in Sweden in general and thepharmaceutical industry, the medical device industry and the laboratory technologyindustry. The research questions concerns how this agreement has evolved and theprocess surrounding its emergence may contribute to knowledge about collaborationas a form of organization and the relationship to concepts such as legitimacy,corruption and institutional theory.By tracking the emergence of the current regulatory framework genealogicalthroughout history, the study uncovers how the agreements have played a role in andcontributed to the legitimization and institutionalization of collaboration practices andhow crises have changed the shape of the practices. A theoretical treatment ofrelevant concepts such as legitimacy, institutionalization of practices, corruption andstigmatization of organizations form the basis for an interpretation and analysis of theprocess.The conclusions of the examination of the historical process that led to the currentagreements contribute to empirical knowledge of how crises and stigma affect thelegitimacy of collaboration practices and how the repair of legitimacy can be donesuccessfully after a crisis. The treatment of the empirical material is also a historicalsource for the development of ethics agreements between public health care andpharmaceutical industry and the medical industry in Sweden..

Aims: Patient associations have been around for some time and research has shown that such associations can influence society, politics and how diagnoses are thought of. This study is a comparative analysis of two patient associations in Sweden. The first association called Attention represents people diagnosed with neuropsychiatric disorders such as ADHD. The other association called RSMH represents people diagnosed with mental illness such as depression. The aim of this study is to explore the social and political agenda of these associations and to explain their relation to biological, psychological and social models of explanation.Method and theory: The method used was a qualitative document analysis using documents produced by the associations themselves as well as documents from media and politics.

Den 7 juni 2002 antogs EG-förordningen 1606/2002, vilken innebär en förpliktelse för noterade europeiska företag att fr o m räkenskapsåret 2005 upprätta sin koncernredovisning enligt International Accounting Standards (IAS). Förordningen ger även medlemsstaterna möjligheten att tillåta eller kräva en tillämpning av IAS även i juridisk person, d v s i årsredovisningen. Syftet med uppsatsen är att, med utgångspunkt i sambandet mellan redovisning och beskattning, analysera vilka konsekvenser förordningen kan komma att medföra för företagsbeskattningen i Sverige. För det första diskuteras hur beskattningen kan komma att påverkas om tillämpningen av förordningen begränsas till koncernnivå. För det andra diskuteras förordningens effekter i en situation där den även görs tillämplig i juridisk person, och därmed också direkt påverkar beskattningsunderlaget.

This bachelor's purpose is to examine different types of library work directed at theSwedish national Jewish and Romani minorities. The thesis will begin with accounting for thepolitics of Swedish national minorities and of today?s situation for Jews and Romanis in Sweden.We will, to accomplish this purpose, use a three-piece question formulation regarding therespective works of the libraries, as well as the possible benefits that cooperation betweendifferent libraries could bring. The questions are answered in the analysis of four qualitativeinterviews through a model based on Dorte Skot-Hansen's thoughts on the library's different rolesin different understandings of society. The analysis will lead us to a final discussion, in which wewill present our results: that distinct guidelines regarding the national minorities for the publiclibraries are a necessity for Sweden?s fulfilling of the responsibility towards these groups; thatthere is a need for a coordination of the propositions and conventions regarding the nationalminorities in the shape of a substantial legislation; and that this field in the future needs to bethoroughly observed and examined in order to evaluate how the Swedish public libraries meet the needs of the national minorities..

This two years master's thesis examines the experience of children who read to a dog. The theoretical framework is inspired by sociocultural theory developed by Roger Säljö and the concept carnival inspired by Mikhail Bakhtin. The sociocultural theory has been chosen because it emphasizes the role of practice, instruments and communication in learning and the concept carnival has been chosen to analyze the experience of reading to a dog.The method used is qualitative interview and observation. A total of eight interviews and two observations when children read to a dog have been collected. One interview is with a teacher and seven interviews are with the children (six children participated and one child was interviewed twice).