The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

The music industry has been subject to great changes during the last ten years. The most significant factor contributing to this change is the increasing usage of broadband and thereby the increasing frequency of downloading music illegally. Music piracy and file sharing have caused record sales to plummet. Consumers have now moved on to consuming music in a digital format, not only through downloading but also from streaming music online, an activity partly made possible by social media channels such as YouTube. As the consumption patterns have changed companies within the music industry have been forced to find other sources of income than record sales and they have also needed to find alternate ways to market their artists.

Påståendet om att ju längre ett förhållande fortgår, desto bättre lär individerna i relationen känna varandra, är ett logiskt antagande. Forskning visar att vissa personlighetsegenskaper är mer önskvärda än andra hos en potentiell partner och att dessa egenskaper och attribut skiljer sig beroende på om ett par känt varandra lång eller kort tid. En enkätstudie genomfördes bland trettiotre par. Deltagarna uppmanades att skatta självbild, jagideal, partnerbild samt partnerideal genom att rangordna 15 personlighetsegenskaper. Resultatet visade att individer tenderar att känna sin partner sämre i förhållanden som varat i fem till nio år i jämförelse med par som varit tillsammans kortare eller längre.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Since the early 1940s in Sweden, subsidies have been a recurring feature in housing politics.Throughout history, these have been used as a management measure to control theconstruction of housing and to promote the Swedish welfare state. The political parties aretoday disagreeing on how much responsibility the state should carry for citizens housing. Tosolve the conflict, the dwelling has to be defined. Is the dwelling to be considered a socialright, like education and healthcare or is the dwelling to be considered a product for the freemarket, driven by supply and demand?The positive population growth in Stockholm has lead to an increased demand for dwellings.The supply of dwellings has not been growing at the same rate, which has implied higherhousing prices and longer wait for rented apartments.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

Påståendet om att ju längre ett förhållande fortgår, desto bättre lär individerna i relationen känna varandra, är ett logiskt antagande. Forskning visar att vissa personlighetsegenskaper är mer önskvärda än andra hos en potentiell partner och att dessa egenskaper och attribut skiljer sig beroende på om ett par känt varandra lång eller kort tid. En enkätstudie genomfördes bland trettiotre par. Deltagarna uppmanades att skatta självbild, jagideal, partnerbild samt partnerideal genom att rangordna 15 personlighetsegenskaper. Resultatet visade att individer tenderar att känna sin partner sämre i förhållanden som varat i fem till nio år i jämförelse med par som varit tillsammans kortare eller längre.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

Påståendet om att ju längre ett förhållande fortgår, desto bättre lär individerna i relationen känna varandra, är ett logiskt antagande. Forskning visar att vissa personlighetsegenskaper är mer önskvärda än andra hos en potentiell partner och att dessa egenskaper och attribut skiljer sig beroende på om ett par känt varandra lång eller kort tid. En enkätstudie genomfördes bland trettiotre par. Deltagarna uppmanades att skatta självbild, jagideal, partnerbild samt partnerideal genom att rangordna 15 personlighetsegenskaper. Resultatet visade att individer tenderar att känna sin partner sämre i förhållanden som varat i fem till nio år i jämförelse med par som varit tillsammans kortare eller längre.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

Studiens syfte var att skildra anhörigas individuella upplevelser av att vårda sin partner på äldre dar. Teman som berördes var upplevelser kring hur situationen uppkommit, relationen, vardagen, stöd och den egna hälsan. Metoden var kvalitativ med en fenomenologisk ansats. För att besvara frågeställningarna intervjuades fyra personer, tre kvinnor och en man. De anhöriga var vid tidpunkten av deras partners insjuknande pensionerade.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.