Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

 The purpose of this thesis is to study the education of newly arrived 16-20 year old immigrants and how their education in the towns of Södertälje and Malmö matches up with national inquiry into the subject.The research questions in this thesis are as follow: What type of documents shape the work with newly arrived students? What's the preferred development surrounding the education of the newly arrived students nationally? What does the latest study, which is a proposed reform of the Gymnasium system, say about the education of newly arrived students?How does the local work connect with proposals of national investigations? Do the cities take responsibility for evaluating the education of newly arrived students? From arriving to graduating, what does the road to graduation look like for a newly arrived student? What is the curriculum of a newly arrived student?The methods used here are studies of investigations made primarily by Skolverket (The National Agency for Education) and Myndigheten för skolutveckling (The Agency for Development of Education), studies of local documents such as annual reports of quality and promotional material for programs at local Gymnasiums (High Schools), and interviews with local persons in charge of shaping the work with newly arrived immigrants.This thesis has not used theory as a foundation for structuring the analysis, but postmodern theory and the use of three dimensional power inspired the thesis.The conclusions made focuses on the future of the education for these teenagers at large and makes connections between the national investigations and the local work with immigration education.In order for these teenagers to be allowed to join the Swedish national Gymnasium, they need to learn Swedish, and integration seems to be an important part of learning Swedish quickly. .

The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.

Hopp och Självkänsla är två begrepp som studerats länge inom positiv psykologi och Hoppteorin av Snyder och kollegor (1991) förklarade hur egenskaperna hänger ihop. Hopp är ett begrepp inom kognitiv motivationsteori och definieras som den generella upplevelsen att ens mål går att uppnå medan Självkänsla är upplevelsen av det egna värdet. Hopp består av två komponenter:Agency och Pathway. Pathway är vägfinnande tänkande och Agency den motiverande komponenten. Föreliggande studie syftade till att undersöka sambandet mellan Hopp samt Hopps två komponenter med Självkänsla.

This thesis explores the role of gender perspectives in understanding power and power relations in Iron Age burial practices, focusing on two high-status female graves: Grave X from Tuna in Badelunda (Sweden) and the Vix burial (France). Through a comparative analysis of burial contexts, artefacts, and interpretations, the study examines how androcentric frameworks and contemporary gender norms have influenced archaeological discourse. Employing theories of gender, queer studies, and standpoint feminism, the research highlights the limitations of binary gender categorization and advocates for intersectional approaches. The findings challenge traditional stereotypes of passive female roles, emphasizing instead the active agency and complexity of women?s social identities in prehistoric societies..

Many design agencies and designers like to see design as a longtime strategic investment for any company. However, knowledge of design as a strategic resource depends on ones professional background and ones knowledge of design as such. It is common today that clients meet design agencies and therefore design with a certain skepticism concerning its role in the company. Within the prodctdevelopment-process the company?s different functions meet.

This is a study based on discourse theory in purpose to examine the border-politics ofthe EU. Since the EU step by step has developed into an area of free movement on capital, people and services, the external frontiers have been given prioritiy on the political scene. Development in recent years have put questions of foreign- and security politics on a supranational level, meaning that the EU-member states in a wider range now cooperate in these political areas.To handle the increasing ammount of (illegal) migration to the EU an independet agency, Frontex,was established 2005 in favour of coordinating the Member States in issues regarding bordersecurity. The focal point of this study is to critically examine the identity of Frontex by using Becks theory of risk combined with the theory of governmentality. By doing so I seek to highlight the relation between Frontex and the EU and also that of Frontex mission in relation to illegal immigration.

Sudan has always showed great potential in the poultry industry, but it has not been until now that this potential has blossomed and is growing quickly. As large agribusinesses1are taking over the market shares within the urban areas, smallholders2 have been put out of business. They are not able to compete with mass production and lack financial assets to improve their production techniques. Contract farming is defined as initiatives from agro industrial companies to secure access to smallholder produce and has in developing countries become a way of allowing the poor to participate in a larger market (Farrington, 1999). The aim with this study was to investigate the suitability of implementing the contract farming concept within the poultry industry in Sudan today. The study is a qualitative field study and the authors have conducted qualitative interviews with respondents involved in the poultry industry in Sudan.

The purpose of our study is to determine whether a membership in FRII exercise any influence over the fundraising organizations accounting and work, and if that?s the case we want to study the effects.We began with a search for information about the theories we intended to use in our study and to establish hypotheses. We came to the conclusion that the Agency Theory and the stakeholder model were the most relevant theories for our work. We also chose to discuss problems in accounting, legitimacy theory and standard setting.We decided to conduct a total opinon poll due to the fact that FRII only have approximately seventy members. We also decided to conduct a cross section approach which means that the attempt of our study is broad but rather shallow.

Kovenanter ett amerikanskt fenomen som successivt har spridit sig över världen. I Sverige börjades olika typ av kovenanter användas under 1960-talet som kreditvillkor vid företagsfinansiering. Men även om kovenanter blivit ett vanligt verktyg inom den svenska kreditverksamheten sedan 1960-talet, finns det fortfarande bristande kunskaper om dess praktiska användande. Denna studies syfte är att utforska hur bankers användning av kovenanter i låneavtal påverkas av företagsspecifika, relationsspecifika, lånespecifika och andra faktorer. Studien är inriktad till att studera svenska bankernas användning av kovenanter vid företagskreditgivning och kommer därför inte att behandla privat och offentlig sektor.  Studiens ansats är abduktiv, som möjliggör en växling mellan teori och empiri.

This Master Thesis has its basis in a political decision made by Centerpartiet. The primary goal of the decision was to construct a new government agency, with the power to decide over all areas concerning social insurance. To be able to do this safely, by a merge of two different agencies, the thesis looks at different earlier merges for signs. First of all two agencies, Swedish Tax-agency and Swedish Prison and Probation Service, are studied because they are considered succeful in their earlier merges. Two main signs are that it took a long while and that the organisations worked with similar things before the merge.

The current financial crisis has left its mark. It has even hit the major Swedish banks who have shown large losses. The media has not been slow to take note of this, and the constant political debate about the bonus culture has been reinvigorated. Our aim is to find out how the major Swedish banks relate to the publicity and describe how and why senior executives are rewarded, and what strategies banks are using in the design of their reward system to maintain a legitimate behavior, and thus the confidence of its stakeholders.As a starting point to answer our purpose we have used the Agency Theory that describes our view of how various problems occurs and how incentives can be established in order to get senior executives to act for their owners' interests. Modern theories of reward systems are taken from a variety of authors, these theories give us an insight into how reward systems can be designed in banks.

This paper describes and develops a trade off model of optimal capital structure by Bradley et al. (1984). The model is then tested to examine how changes in corporate tax rates affect the optimal capital structure of firms. Based on theoretical implications of the model, four hypotheses are derived stating that firms? optimal debt-to-value ratio is (1) negatively related to financial distress costs, (2) negatively related to non-debt tax shields, (3) negatively related to firm volatility and (4) positively related to the corporate tax rate.

Background: The background explains different financial crises and the effect those crises had on the Swedish acquits regarding variable compensation. The resent discussion regarding variable compensation and the main problems with bonuses is also explained. Our theories for this essay is mainly based on the new directions from Finansinspektionen FFFS 2009:6,7 and stakeholder theory. Other theories used are Agency Theory, stewardship theory and economic man.Purpose: The purpose of this essay is to analyze the new directions for variable compensation and to investigate if these new directions can lead to a more long-term thinking for managers in banks. Method: We used semi-structured interviews with open questions for our survey.

The purpose of this paper is to highlight the issue of preferential rights in relation to the increased practice of hiring temporary staff. The object is illuminated from a diversity perspective by seeing what a circumvention of the preferential rights may have consequences for vulnerable groups on the Swedish labor market. The question of preferential rights to reinstatement is controlled in  The Employment Protection Act. The preferential right is for the protection of workers made redundant due to redundancy. The use of agency workers has increased significantly in the Swedish labor market since the industry's legalization in 1993. This has created some problems in terms of preferential rights. To a circumvention of the law, shall exist requires that the measures constitute circumvention is justified, measures should have been sought to circumvent the law and been unfair in view of the particular case.