Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Due Diligence is today an important part of the transaction process through sales of properties and isan important process for both sellers and buyers. The process intends to review an asset before atransaction to minimize the risks associated with the acquisition by detecting weaknesses and verifythe asset's characteristics. The use of Due Diligence has become increasingly common over the pasttwenty years in the Swedish real estate market and there is no indication that this trend will decreasebut rather increase. Although there is widespread use of the process both in acquisitions ofcorporations and properties, both in Sweden and in the rest of the world, it is costly for thepurchasers and the concept is far from fully developed.This thesis aims to clarify what the real estate market thinks about the potential development of theprocess itself and the role of the actors. The main question is what opportunities exist to develop theconcept of Due Diligence in real estate transactions.

The increasing holdings by institutional investors have raised concerns about the institutions passive investment strategies and the implications for corporate governance. A way for investors to address moral hazard and opportunistic behaviour of management is to demand conservatism in accounting practices. This paper analyses the relation between institutional ownership and accounting conservatism in the Swedish market by studying firms on the Nasdaq OMX Stockholm over a three-year period. Furthermore, the study investigates whether ownership by institutions with high probability of monitoring managers leads to higher conservatism in financial reporting. To measure accounting conservatism this study uses the asymmetric timeliness measure developed by Basu (1997).

The main purpose of this study is to investigate and understand how technology students handle information especially when they are working with their Masters thesis. A further purpose is to examine how technology students use library resources of the Linköping University. The research method used is grounded theory, where description of the method is an integral part of the study. Twelve qualitative interviews were made with newly qualified graduates from the engineering programs of Linköping Institute of Technology. The respondents were divided into two groups, A and B, with six in each group.

The purpose of this thesis is to study the context that affects crisis communication through an organizational perspective. It also tries to identify factors of success and difficulties when it comes to coordinating information between governmental organizations during a crisis. Carried out as a case study of the Swedish governmental network Krissamverkan Kronoberg, the method used are source analysis and qualitative interviews with members from different organizations in the network. The results have been analyzed through Organization theory, Network theory and theory in Crisis Communication. The context that effects governmental organizations ability to cooperate during a society crisis is characterized by knowledge, understanding, utility and willingness. In addition to this a successful coordination of information should be based on resources, competence and continuity. The main problems when it comes to cooperating and coordinating during a crisis situation lies in what we would like to call organizational egoism, existential uncertainty and defensive behavior. .

Wind power is a growing energy sector in Sweden. However, it still represents only a small part of the total electricity production, about 0.7%. In order to create good conditions and to facilitate the establishment of wind power in Sweden, the government has for example, created a national centre for wind use. The objective has been to reach the governmental goal, which is an expansion of wind power by 10 TWh by year 2015 compared to the level in 2002. The Swedish electricity market was deregulated in 1996 which refers to the introduction of a competitive market in electricity production and trade.

The purpose of this Masters thesis is to examine the attitudes of deaf and hear-impaired people towards libraries, information, and culture. The issues are: What are the attitudes of the informants towards libraries and culture? What do reference group theory and the theory of information access-/avoidance implicate concerning the information behaviour of the informants? In-depth interviews with five deaf and hear-impaired university students have been carried out in this qualitative study. The world of deaf and hear-impaired people is presented as well as a survey of political guidelines to make, for example, libraries and theatres more available to disabled people. The research overview analyses scholarly studies on deaf and hear-impaired people.

This paper treats the question about how the internationally established company, Apple, is affected by intern or extern events when it comes to the trade market. The purpose of the study is to investigate if chosen events create abnormal return on Apples stock market. The chosen research area is Steve Jobs three sick-listings, It-bubble and the purchase of the search engine company Siri. The reason of writing about this is the big interest for the stock market and its function.This study methodological starting position is quantitative done by an event study, with qualitative feature done by an interview with an expertise within this area. When analyzing the empirics, we have used the efficient market theory that says that information should not affect the stock market in the degree that abnormal return creates.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

This thesis deals with information practices of first time parents. The term information practice covers topics ranging from the information a parent need and use, the information they actively seek for through to information attained through browsing, monitoring or simply being aware. Four problem areas have been formulated. What information do first time parents need? How do they get hold of information and how do they use it? What factors decide what sources they use? How do the first time parents validate the information they get? The following theoretical framework have been used; Marcia J Bates? model of information practice and Reijo Savolainen?s Mastery of Life theory.

AIDS is a huge problem in the world and it is spreading rapidly, especially in Africa. Botswana is one of the worlds worst-hit countries, with over one-third of the inhabitants infected by HIV/AIDS. The measures that have been taken to stop the spread of AIDS are to inform and enlighten people on how the disease is spread and how to protect oneself. The aim of this thesis is to investigate what different ways of informing people about AIDS different organisations make use of in Botswana. The thesis also addresses how some receivers of the AIDS information experience it.

The present study is embedded in the research field of Personal Information Management (PIM) and its goal is to contribute to this research area by showing information management aspects in untraditional contexts, as in the social networking site Twitter. The aim and purpose of this two year's master thesis was to investigate the beha-viour of librarians within the context of Twitter. The objectives of this thesis focus on the query of the informa-tion management aspect of Twitter, and on the investigation into whether Twitter offers the possibility to reach a state of flow while using it, as well as inquiring into the relationship between Mihaly Csikszentmihalyis flow theory and PIM. The theoretical framework of this thesis is centred upon the flow theory and the conditions that are necessary to reach a state of flow. To fulfill the purpose of this thesis a directed content analysis is applied as an investigative method, where its in-depth research aspects will be applied upon the empirical material, which contains 429 tweets.

Project management has been a very popular way of conducting information system development in the past years. Among all major information system developing companies today, almost everyone work in some form of project management. Our objective with this study has been to find out if there are any problems that begin in the early part of the project. Problems that, if they aren?t solved directly, can become bigger problems later on in the project.

AbstractPeople and organizations that network with one another have during the past decades, at a larger extent than before, replaced classical hierarchies. These networks have become increasingly important, as the globalisation has amplified the pressure for focused and flexibleorganizations. There is a risk of restraining the inventiveness of the firm and force customers and suppliers into cooperation by a too great commitment and dedication to the network. There are two sides to every penny, positive and negative aspects of networking.Concerning the negative approach to networking, there is relatively little theory present. The theory is regarded an emerging theory.

With the advent of a range of social networks, librarians all over the world have startedto ask themselves how this new technology can be used as a way to market theirlibraries. Today's information websites and search engines are difficult competitors forlibraries and information centers, and are forcing traditional information institutions tomarket themselves in new ways.Marketing theories have traditionally concerned themselves with money transactionsand marketing of specific services and/or products. Relationship marketing theories, onthe other hand, focus more on the relationship between the customer and the companythat produces the product or service. These two parties are seen as co-producers, andrelationship marketing theories tend to focus more on a win-win situation, than on thecompany gaining power of the customer. The relationship is the important thing, and thetheories concentrate to a great extent on how to nourish these relationships.This paper is a discussion about whether Facebook as a social network is a usable toolfor library marketing.