Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.

This thesis follows a qualitative method and aim to describe firms? international business at an emerging market seen from a network perspective. The purpose of the thesis is to study in what way business relations and networks influence the process of internationalization and describe the way in which companies handle the external network in relation to acquisitions. Further does our purpose include analyzing if a firm?s network may be the main factor for why international business occurs.

The basic ingredient of paper is the individual wood fibers. The property of the fibers depends on a variety of factors e.g., method of pulp production and processing. The final sheet quality depends in part on how the fibers interface between each other and therefore factors that affect the fiber size are of interest.The flexibility of the fibers depends in part on the pore water i.e., the fiber swelling. The sheet becomes less flexible at low water content which gives a loss in strength. Thus it becomes desirable to increase the water uptake.The experimental investigation described in this report consists of exposing the wood fibers to different ions and ionic strength and then measure the pore size by thermoporosimetry where a DSC (Differential Scanning Calorimeter) is used.

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.

AbstractPurpose:The purpose of the study is to describe the internationalization process of one firm when in a country culturally diverse from the firm?s original market.Methodology/approach:The study is a single case study which examines one firm?s internationalization process when entering the Chinese market. The approach has been an empiric interaction between empirical and theoretical data.Findings:The theory of the Uppsala model was applied to the case-company to test the model?s completeness. The authors found weaknesses and added three more aspects to the model.

A mobile testing application using Unity was developed to analyse what impact button sizes and button layouts has on the accuracy of touch as well as the time to finish a labyrinth. This was tested on a Nexus 4 phone. 28 users navigated a small object through a labyrinth in which they collect keys to open the door to the exit. Each participant did the test 6 times with different combinations of button size and button layout each time, done in a random order. Hits, misses, completion time, order of button size and order of button layout was collected and then visualized using R.

Although previous research conclude that mergers and acquisitions do not always lead to improved profitability or increased shareholder return, the number and size of M&A?s is steadily increasing. In this thesis we examine why an acquirer pays a price higher than the market value. Can accounting data explain the size of the premium? 618 European transactions between 1997 and 2008 are examined and relationships between the targets? accounting data and the premium is analysed through statistical regressions.

A large proportion of businesses around the world is today ISO 9001 certified and is consequently conducting internal audits on a regular basis. It has however not been possible to conclude that internal audits always add value to the organisation, despite the large utilisation of this tool. Some authors, e.g. Alic & Rusjan (2010) and Wealleans (2000), mean that there are possibilities that internal audits may be used as a value-adding improvement tool. This has led to the emergence of this master?s thesis.The purpose of the case study was therefore formulated to examine how internal quality audits can be made more effective and used as an improvement tool.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

Internkommunikation är något som finns i alla företag och förefaller vara en viktig del av ett företags ekonomistyrning då ledare med hjälp av internkommunikation mer effektivt kan samordna personal att sträva mot företagets mål. Då det behövs mer forskning kring hur företag med hjälp av internkommunikation kan bli mer effektiva är syftet med studien att skapa en förståelse för hur företag kan använda sin internkommunikation som en del av sin ekonomistyrning. Studien har genomförts som en fallstudie med intervjuer på ett tjänsteföretag som är en del av en större koncern och visar på vad ledare kan behöva ta hänsyn till när de ska utforma kommunikationsstrategier. Vidare har studien med utgångspunkt i Agentteorin och Attention-Based View of the firm tagit fram en förenklad modell för att försöka förklara sambandet mellan dessa teorier, det vill säga hur relationen mellan informationsasymmetri och personalens förmåga att rikta uppmärksamhet mot information ter sig. Modellen visar att detta kan påverka företags internkommunikation och därmed även effektiviteten i dess ekonomistyrning vilket är studiens bidrag till ekonomistyrningsområdet.Nyckelord: Agentteori, Attention-Based View of the firm, ekonomistyrning, informationsasymmetri, informationskanaler, informationsöverflöde, internkommunikation.

Bullying in workplaces has been a growing problem the last ten years. Anyone can be a victim or a bully. Either you are a leader or a worker a bullying situation can be activated. There is no difference between ages, line of business, education or the size of the firm. A person is defined as bullied if he or she is repeatedly subjected to negative acts in the workplace. However, to be a victim of such bullying one must also feel inferiority in defending oneself in the actual situation. Bullying often occurs when situations or conditions at the workplace are unsatisfactory. Employers are always responsible for the working environment at the workplace. Victims of bullying very often develop psychological stress. To prevent bullying you have to accept the fact that bullying exists. If the company has a clear policy against bullying and a plan for action if the problem occurs, it will be easier to handle the situation.

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.

Sweden is a world leader in listed private equity and ranked fifth in the world in market capitalization. The sector is attracting increasing interest from the investment community. However, the private equity industry in Sweden has historically poor reputation and is criticized for creating value through high leverage, multiple riding and severe cuts. This study analyzes value creation drivers in buyouts from the perspective of the private equity firm using a dataset of 15 realized buyouts by private equity firms listed on NASDAQ OMX Nordic Stockholm. The methodology used separates the value contribution of leverage on the private equity firm's return from internal operational improvements and external variations in transaction multiples.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

Denna studie genomfördes under 2009 som en väsentlig del i ett projekt vid en plastindustri i södra Sverige och syftade till att identifiera personer som har ett riskabelt bruk av alkohol samt att få dem att reflektera över sina vanor. Samtidigt önskade företaget påverka sina anställda till en sund livsstil.I studien ingick 41 personer, 28 män och 13 kvinnor. Två validerade frågeformulär användes i studien, Hälsoprofil respektive AUDIT (Alcohol Use Disorders Identification Test). Det senare är särskilt framtaget för tidig identifiering av riskabel och förhöjd alkoholkonsumtion. Utöver detta togs blodprover för att analysera bl a CDT (kolhydratfattigt transferrin).