Internet has opened a whole new world when it comes to marketing. Because of this companies can reach out to a broader consumer audience. The idea to write this essay came to mind, when we were asked to design the website of a new registered company named Artoteket. The company?s purpose is to hire out and market art on the Internet to bigger companies such as banks, law firms and industrial company?s etc.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.

Tidig upptäckt och intervention är av stor vikt när det gäller att komma till rätta med alkoholproblem. För att identifiera vilka som har alkoholproblem använder man sig inom vården av screeninginstrument. Dessa screeninginstrument kan distribueras på olika sätt, till exempel som enkät eller som intervju. Tidigare forskning har kommit fram till motstridiga resultat gällande vilket distributionssätt som ger den mest tillförlitliga informationen. Syftet med föreliggande studie är att undersöka om det finns skillnader i svar till följd av distributionssätt.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

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).

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Syftet med studien är att förstå revisorers attityder och resonemang kring marknadsföringen av revisionstjänster.Studien utgår ifrån en abduktiv ansats och kvalitativa metoder i form av personliga intervjuer har genomförts.Studiens teoretiska referensram innefattar teorier och centrala begrepp utifrån vetenskapliga artiklar. Begrepp som behandlas är profession, attityder och revisorers användning av marknadsföring.Det empiriska materialet är insamlat genom åtta intervjuer med revisorer runt om i Skåne. Huvudsakligen har attityder och resonemang kring marknadsföring, förändring av marknadsföring, marknadsföringsmetoder och kundrelationer jämförts och analyserats.Studiens empiriska analys visade att respondenterna refererar olika till begreppet marknadsföring, vilket kan anses vara en anledning till de positiva respektive neutrala attityderna. Dessutom iakttogs skilda attityder gentemot marknadsföring beroende på revisionsbyråns storlek. Respondenter från större byråer hade mer positiva attityder i förhållande till respondenter från små byråer..

The characteristic of services as an effort carried out in a "moment of truth" implies a risk for failures. This study sheds new light on how alternative offerings that customers are initially exposed to can affect satisfaction and loyalty in the service failure and recovery context. More specifically, two aspects of the initial offering are studied: promised general service quality and the presence of a promise about a specific product attribute. Based on a presentation of the main theoretical perspectives, hypotheses are formulated and a scenario-based experiment in a hotel setting is designed to explore these. The results indicate that a higher level of promised service quality can result in more positive evaluations of satisfaction and stronger word-of-mouth intentions than for a lower level of promised service quality.

This thesis aims to investigate what requirements companies have in order to achieve a successful legislative compliance control. The implementation of an environmental management system can help the company to structure their business and succeed with their environmental legislative compliance.Both small and medium sized businesses perceive that it is difficult and time consuming because the legislation can be difficult to interpret if you do not have the required knowledge. There are many companies that hire help in the form of consultants who audit their compliance, but this leads to a risk that the company will be exposed when the knowledge does not remain in the company if the consultant would cancel the cooperation. There are not so many tools today for businesses to obtain good legal compliance. The methods used are usually checklists included in the control program, and it costs a lot of resources to do everything needed.This study strives to deliver the expressed needs of the businesses.

Följande studie analyserar utdelningspolitiken hos familjeföretag under åren 2004-2014. Studien är uppdelad i två steg. Första steget syftar till att svara på frågan om familjeföretag har en högre utdelningsnivå än icke-familjeföretag. Steg två undersöker huruvida ett aktivt ägande påverkar utdelningarna hos familjeföretag. Studien baseras på en totalundersökning av företag som under våren 2015 var noterade på Nasdaq OMX Stockholms Large-, Mid- och Small-Cap.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

Revisorns oberoende har diskuterats lika länge som revisionen funnits i Sverige. Finansiella skandaler driver på diskussionen om revisorns oberoende och diskussionen drogs upp ytterligare efter Enron-skandalen i USA. Som revisor kan man ställas inför dilemman som kan hota oberoendet. När revisorer ställs inför dilemman måste de avgöra hur de ska hantera dessa situationer för att vara oberoende. Syftet med uppsatsen var att få konkreta situationer beskrivna där revisorer kan ställas inför dilemman rörande oberoendet, samt att skapa förståelse för hur man som revisor kan hantera oberoendeproblematiken.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

A positive aspect of globalization, from a western viewpoint, is the growing demand of advanced products in China and other developing countries. The construction industry is thriving in China and Swedish companies have taken part in various projects. However the situation have been difficult for some of the companies. The aim of this study is therefore to investigate how strategic and cultural factors affect the potential for Swedish companies to operate on the Chinese construction market. The theoretical framework of the study consists of Porter?s and Kotler?s theories about strategy, and Hofstede?s, Bjerke?s, and Daun?s research about different cultures.

The aim with my study is to highlight, illuminate and examine the social and maternal health care motivational work of pregnant women with a risk or abuse of alcohol and / or drugs, and what actions can be considered for these women. In addition, the aim is to explore how social services and maternity care might interact in this type of case. The aim is to convey the subjective experience of each of the interviewees. For the purposes of this study, I have chosen to use the qualitative research method. I have interviewed social workers in individual and family care, and midwives.