AbstractThe tax authority has an obligation to ensure that all tax cases are adequately investigated according to 40:1 SFL. In order to fulfill this obligation the tax authority has a number of investigation options. The most common form of investigation is so- called desktop investigations, which means that the tax authority will send written inquiries or injunctions to taxpayers. The most intrusive and resource-intensive form of investigation is audit. The general rule is that the tax authority?s auditor may examine all accounting records and other documents related to the business.

As the title reveals this is a study of female college students alcohol habits in Kalmar,Sweden. During the spring of 2012 a total of 118 female students at Linnaeus universityanswered a survey about their alcohol habits. The survey reveled that as many as 67%percent of the answering female students (according to Audit) have risky drinking habits.The drinking habits are explained using Albert Banduras social learning theory in contextto the Scandinavian drinking pattern. The study concludes that female alcohol habits needeven further research. Furthermore the study shows that student initiation have an impacton the female drinking habits and that expectations of that students drink are to some extentimportant to the development of hazardous drinking habits..

Syftet med studien var att undersöka sambandet mellan de fem personlighetsdimensionerna; neuroticism, extraversion, öppenhet, sympatiskhet och samvetsgrannhet, och om de kan predicera vuxnas alkoholkonsumtion och alkoholrelaterade problem i ett svenskt urval. En webbenkät skickades till ett urval av anställda inom socialförvaltningen i Stockholms Län. Resultaten tyder på ett negativt samband mellan öppenhet och frekvensen av högkonsumtion av alkohol samt alkoholrelaterade problem. De indikerar vidare ett positivt samband mellan extraversion och kvantiteten av alkoholkonsumtionen vid ett typiskt tillfälle man dricker alkohol samt frekvensen av högkonsumtion av alkohol..

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.

Today, many veterinary hospitals offer rehabilitation as a service. We think that this is an interesting subject and therefore we want to find out what rehabilitation methods that are available in Sweden for dogs and horses. We want to give animal nurses and other persons who have animals as an occupation an survey that shortly describes how the methods are performed, what physical effect they have in the body and to give examples in what conditions they are used. To find out what rehabilitation methods that are available we sent out two different questionnaires, one to hospitals/clinics for small animals and one to hospitals/clinics for horses and other companies that works with rehabilitation of horses. The information about the methods described in our project we have found in literature and on the Internet.

Then the language learning process and the approach in a preparatory class differs itself from a general class. The methods conducted in a preparatory class are not just focused on teaching as in a more traditional method. Achieving the objectives in a preparatory class depends on the individual student and the cohesion in the group. Students have different backgrounds and knowledge level, therefore it is extremely important that the teachers use different work methods in order to achieve and to promote the students' language development. The aim with this survey is to get the knowledge about what education methods is being used by teachers in a preparatory class.

The overall aim of this study is to achieve the increased knowledge of the use of the counselling methods in the student counsellors' work and to find the possibilities for development. Two questions are used as guidelines:Which counselling methods do student counsellors use in their work in schools?How can the current education for the student counsellors be supplemented?The analysis of the interviews with six counsellors in Stockholm's administrative province showed that even uneducated counsellors use the same counselling methods as the educated ones. All these methods which are used remind of the known counselling methods that are the part of the current education for the student counsellors.In general counsellors experienced that the education for the counsellors should be supplemented within the field children with special needs and that conversation's methodology is the essence of the counselling work..

Svenskt Rockarkiv is an organization located in Hultsfred, Sweden. Its goal is to collect and document the history of Swedish rock music. The archive contains several types of documentation, such as audio recordings, photographs, posters, video recordings and books representing Swedish rock music history. In order to store information about the audio recordings in the archive, Svenskt Rockarkiv uses a SQL Server 2000 database and a client application written in Microsoft.NET C# and Windows Forms. The purpose of this degree project is to audit the database and windows client, since the organization has needs of new functionality.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

Due to fast growing and rapid changes in markets today, most of the organizationsthat are trying keep up with these changes have a high demand for software that areof high quality and comes with a low price. To meet these goals software companieshave to implement new methods to develop software that are suited for rapidchanges. The concept of agile methods can fulfill this need. Our purpose with thisthesis was to investigate how well agile methods could be applied in organizationsthat could be identified as adhocracies. A case study was conducted in anorganization which we could identify as an adhocracy.

The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.

Since 1983 Sweden has a general audit obligation for joint-stock companies. At this moment the Government has issued an investigation concerning the subject. The purpose of this paper is to examine what effects an abolition of the audit obligation for small joint-stock companies can have on the Swedish tax department regarding economic crime. An angel on the report is to examine how the tax department uses adverse auditor?s reports.

The Swedish Forestry Research Institute implemented an experiment which began in the year 1979 in a by moose browse damaged area in Sweden. An audit in 2014 of the moose browsing study called ?Furudalsförsöket? is the underlay to the study's results. By comparing Scots pine stands development in relation to known damage obtained thereby gives the understanding of how browsing affects the short and long terms impacts of Scots pines quality and volume production. The results of this year's audit reveal that the standing volumes in the undamaged and damaged areas represent a significant difference. The number and volume of the ingrown trees constitute a larger proportion of the areas that have been heavily browsed. It also proves once again that that all damage classes had a downward trend, which means that the damage is concealed with time.

Today every organization is committed to some kind of environmental scanning in order to get necessary knowledge of the world around them. The acquisition, organization and storage of information in combination with a strategic use, is today an important factor for a successful organisation in any sector of our society.In this Master thesis I have studied how an organisation such as The Confederation of Swedish Enterprise (Svenskt Näringsliv) handles its information resources. I have also looked at the flow of information within the organization. The Confederation of Swedish Enterprise is Sweden?s largest business federation representing 50 member organizations and 55 000 member companies.

The demands of environmental effects in today?s companies have been increasing more andmore. To be able to withstand customers, cooperatives and government demands the ISO14001 certification should not be neglected.In January 2007 the general management of SAS decided to introduce an environmentalmanagement system for SAS Tech. The work which has been carried out is a part of thecertification process of ISO 14001 which will be completed by the end of year 2009.The aim is to create auditroutines for the company in order to be able audit ISO 14001standard internally which is a demand to get certified and to keep the certification in thefuture. A schedule has been done which audits different part of the standard at every auditduring one year.