Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

Diet is mentioned by many seamen as a subject of joy and aims to give nutritional value and sufficient energy to manage a long working day at sea. The purpose with this investigation is to examine if there is a need among seamen to receive more information about diet regulations onboard and if they wish that it was shaped differently to meet their demands. The study is based on a literature part where diet regulations are examined and an interview part with semi structured qualitative interviews with five seamen. The conclusion of the study indicates that seamen have limited knowledge about the enunciation of the regulation, where it is to be found and consider it to be imprecise. Interviews showed that seamen believe that variety is the most important factor in diet intake and it was this expression that they primarily wanted stated in the regulations.

This paper discusses the advantages and disadvantages of using different benchmarking models to measure and compare the efficiency of Swedish gas distributors. It also discusses to which extent the results of a benchmarking study should influence the revenue-cap which will be implemented in the gas distribution sector in Sweden from year 2011. The discussion is based on arguments from both theory and practical applications of benchmarking. The results suggest that benchmarking Swedish gas distributors against distributors in another country using a parametric model is most favorable, but the reliability will be increased if non-parametric models are used also. Partial and total productivity measures could be used to confirm results of other benchmarking analyses.

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.

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

Syftet var att undersöka om exponering inför emotionella röster påverkar muskelanspänning och hjärtats slagfrekvens samt om det finns en samvariation mellan storlek eller längd på muskelanspänning vid aversiv emotionell input och grad av alexitymi. 24 studenter lyssnade på arga, glada och neutrala röster samtidigt som muskelanspänning mättes med EMG och hjärtats slagfrekvens med EKG. Grad av alexitymi mättes med Toronto Alexithymia Scale 20. Resultaten visade att arg eller glad röststimuli gav större muskelanspänningen än neutralröststimuli. Ingen skillnad i muskelanspänning fanns mellan arg eller glad röst.

Background: The education for becoming a registered nurse in Sweden includes compulsory time for clinical practice. The clinical education means an essential part in the students? personal development. According to regulation for nurses, a registered nurse has the responsibility to supervise nurse students during their clinical placement.Aim:. The aim of the examination was to describe nurse students´ experiences of supervision during clinical education.Method: The study was an empirical examination based on interviews with seven nurse students.Results: The result showed that nurse students wanted to be seen and treated as colleagues, but not used as labour.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

The voltage regulation in Fortum Distributions medium voltage network in Stockholm does not work satisfactory. This results in too high distribution voltages with many customer complaints as a consequence. The reason is the model responsible for compensating for voltage drops in the distribution network. Despite several adjustments Fortum has not been able to find the source of the high voltages and has therefore appointed an investigation in the form of a thesis work.The aim of this investigation is to locate the error and to produce a proposal regarding the solution of this error using the existing system, common industrial knowledge, state of the art research and the option to use voltage readings from the different substations.The conclusion of this master thesis is that the largest contribution to the high voltage levels is made by the large compensation for distribution loses. Furthermore an additional error in the model has been found.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

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.

The new Swedish Companies Act allows Swedish companies to issue two instruments that were previously prohibited: mandatory convertibles and participating debentures. The aim of the thesis is to conduct a cross sectional study of Swedish corporate hybrid securities, especially in the light of the new Companies Act. The cross sectional study also includes areas such as credit rating, accounting and tax. The thesis concludes that it is possible, under Swedish law, to issue corporate hybrid securities that qualify for both high equity credit and tax deductible interest payments. The use of certain hybrid provisions are, however, restrained by Swedish company law.

The aim of the thesis is twofold: the first aim is to identify a number of reproductive logics that are used to construct Swedish regulation of embryo donation for reproductive use as either ethical or unethical in the governmental ? and medical discussions ? and to examine how these logics are interconnected with notions of gender and parenthood. The second aim is to identify a number of tensions that arise in the application of the governmental ethical logic on the embryo and embryo donation and discuss how these tensions can be solved with a feminist material approach. I argue that the terminology used to distinguish between genetic, biological, social and legal parenthood in my material is insufficient for understanding the value of the embryo outside its pre-human status. I therefore argue for an embryonic feminist bioethics that is attentive to the embryos post-human status, and for a reformulation of the parenthood terminology in line with what I call ?reproductive ties?..

Mergers and acquisitions are a phenomenon which can occur for a variety of reasons. It may for example be that the organizations want to gain larger market shares or to complement and learn from each other and thus become more competitive. After the completion of an acquisition or merger, a process is initiated to create an affiliation between the two companies' employees. The purpose of this paper is to examine whether there is something that management can do to make the integration process as efficient as possible. The empirical research in this paper consisted of interviews and surveys with respondents from two accounting firms that recently completed a merger.

Studien syftar till att underso?ka om de ansta?lldas skattning av chefers konflikthanteringsfo?rma?ga kan prediceras baserat pa? chefens emotionsigenka?nningsfo?rma?ga och sja?lvskattade emotionsreglering. Studien genomfo?rdes genom att 32 chefer utfo?rde ett datoriserat emotionsigenka?nningstest (Geneva Multimodal Emotion Portrayal Set) och en emotionsregleringsenka?t (Emotion Regulation Questionnaire). 181 medarbetare till cheferna svarade pa? en webbaserad enka?t ga?llande chefens konflikthanteringsfo?rma?ga (Conflict Resolution Questionnaire).