In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

The analysis of acute phase protein serum amyloid A (SAA) has recently been brought into clinical use in veterinary medicine. Some of the difficulties with incorporating the SAA method in clinical practice have been the expensive and rather large equipment required for the method. Due to these difficulties only larger clinics can afford to use the SAA analysis.The company Equinostic has recently developed a smaller instrument that costs one-tenth of a larger instrument. The instrument is named EVA1 and has so far only been used to analyze SAA in horses.The aim of this study was to investigate if the EVA1 instrument could be used to analyze SAA in cats. This study included 24 serum samples from cat, which were first analyzed twice on the EVA1 instrument and then sent to the Strömsholm Referral Animal Hospital in Sweden where they reanalyzed the samples using a validated reference method.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

This Master Thesis has been carried out in cooperation with Ursus Medical AB (URSUS) which markets, assembles and sells the Rotex Screw Needle Biopsy Instrument ®. The instrument is delivered with an instrument holder. Customers had expressed dissatisfaction over that they needed to use two hands during a biopsy procedure, which resulted in a project to develop a new instrument holder.The project aim was to create concepts for how the new instrument holder should be designed, with focus on the mechanics. The new instrument holder would build on the existing basic principle that the screw needle and the cannula were screwed into the tissue. The thesis work would result in a technical solution and a functional prototype of the chosen concept.To achieve this, a generic product development processes were used and began with a comprehensive literature review.

Syftet med uppsatsen är att utreda vilka finansiella instrument som används i affärsplaner framtagna av nya företag i uppstartsskedet.Litteratur om affärsplaner har studerats för att utreda vilka som är de vanligaste finansiella instrumenten som förekommer. En kvantitativ prövning har utförts för att studera vilka finansiella instrument som används i praktiken, hur vanligt förekommande de är, för vilka tidsperspektiv de redovisas samt hur många finansiella instrument som tas upp i respektive affärsplaner. Prövningen har utförts genom att en befintlig volym med affärsplaner har stu-derats och samtliga finansiella instrument registrerats. Resultatet har i sin tur analyserats och presenterats textuellt och i form av grafer.De finansiella instrument som enligt tidigare forskning bör finnas med i en affärsplan är resultaträkning, balansräkning, kassaflödesanalys och breakeven-analys. Dessa fyra instrument har klassificerats som finansiella huvudinstrument.

Belyser övergången från historiska till verkliga värden för finansiella instrument. En banksektor och en industrisektor undersöks för att fastställa slutsatsen, som visar att det inte skett någon förändring på grund av tillkommande paragrafer i ÅRL utan förändringen ligger hos de noterade företagen och övergången till IFRS regler, den så kallade säkringsredovisningen..

The need for auditing originates from the agency problem that arises due to the separation of ownership and control in companies. The purpose of the audit is to increase credibility of the financial statements that management uses to communicate with owners and other stakeholders. In order for the audit to fulfill its purpose a certain level of quality needs to be obtained. The auditor can also be seen as a provider of a commercial service in which service quality is important. Audit quality can thus be separated into technical quality, which is defined as the probability that the auditor both discovers and reports a breach in the client?s accounting system, and service quality, which relates to the provision of services in general.

Syftet med denna litteraturstudie är att beskriva hur standardvårdplaner, kan vara ett instrument som förbättrar omvårdnadskvalitén för patienter och närstående i sen palliativ fas.Artiklarna söktes via Högskolan Dalarnas bibliotek och Falu lasaretts bibliotek. Artiklar från andra referenser ingår också i studien. Totalt har 17 artiklar använts i resultatredovisningen. Resultatet visar att efter införandet av standardvårdplan förbättrades följande områden; symtomkontrollen, anhörigstöd efter dödsfallet, kommunikation, omvårdnadens standard och evidens. Fokus lades på att prioritera viktiga omvårdnadsåtgärder och det visar sig att standardvårdplanen Integrated Care Pathway (ICP) är ett användbart pedagogiskt instrument vid kvalitetsförbättringar i palliativvård.

The purpose of this Master?s Thesis is to examine the information use and information behavior of the scientists at the company ?Forskningsbolaget?. For this purpose an Information Audit was carried out using both interviews with six managers and a questionnaire, which was sent out to the entire population of 213 scientists. After finding out what information the scientists use and how they obtain it the aim was to answer the question of to what extent the company?s Information Centre can meet these needs.

This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The Swedish government decided in 1996 that the governmental authorities are to implemementenvironmental management systems. Each year, the Swedish Environmental ProtectionAgency compiles the authorities? reports on their environmental management systems. Thecompilation shows that not more than 20 % of the authorities perform environmental audits.This study aims to investigate the authorities? view of internal environmental audits, the incentivesof performing them.

Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.

To be able to move around without having to think about each movement is for most people amatter of course. Todays society contributes to a life at high speed where the sparetime is oftenspend doing somekind of sport, even extreme sports which earlier only a few people wheredoing. This leads to not only good health effects but also to more injuries. One of the mostcommon injuries is the knee injury.Capio Artro Clinic is a clinic specialized in sports medicine and particulary patients with injuriesin knee, shoulder, foot, hip or elbow. They perform a great part of all the crucial ligamentsurgeries in Sweden and has therefor also a lot of patients in need for rehabilitation of the knee.During the rehabilitation the load of the injuried knee is increased in steps.