Background: Diversified companies, for example audit firms, sometimes offer different kinds of products and services. Different key success factors can in the same company thereby evolve. Goal congruence has to be achieved in the business divisions as well as in the company as a whole even though each business segment might have to focus on different factors. Purpose: The purpose is to analyze if differences in technology and culture between the business divisions in diversified companies motivate a differentiated reward system. Method: The study has a case study approach.

The aim of this study was to increase the knowledge of possibilities and obstacles for disabled people to meet a partner. The ambition was to know more about wishes for and needs of professional or other support. The methods have been literature studies, survey research, and interviews. A simple questionnaire was sent to administrative staff and social welfare officers who gave the information that they experienced those persons with intellectual disability or Aspergers syndrome had asked for support to meet a partner. To get a perspective from inside six semi structured interviews were made with disabled people having experience of relationships, love affairs.

The professional football clubs can today be compared with company with profit aim, but the difference is that they also want to achieve sporting successes. In ten years, the Swedish Premier Division´s turnover has more than doubled and because of the strong economic development the license of elite was introduced. The license of elite´s criteria means that professional football clubs must have positively equity and requirements on approved or authorized auditor. Most of the professional football clubs are run as a non-profit association and legislations for these are relatively unclear compared with limited companies. The purpose of this study is to create understanding for how the audit process is implemented in professional football clubs compared with a limited company.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

När vuxna människor lever med sjukdom påverkas också deras partner. Syftet med litteraturstudien var att beskriva upplevelser av att leva i parrelation där en partner lever med sjukdom. Studien baserades på femton vetenskapliga artiklar som analyserades med manifest, kvalitativ innehållsanalys. Analysen resulterade i fem kategorier: Att vara rädd, orolig och hjälplös: Att sexlivet förändras och annat blir viktigt: Att det är viktigt att kunna prata med varandra: Att anpassa sig och känna sig kvävd och Att uppskatta livet och gå vidare. Både de sjuka och deras partner upplevde rädsla, oro och hjälplöshet, men de försökte skydda varandra genom att inte uttrycka sin oro.

Bakgrund Tidig fosterdiagnostik är en undersökning med syfte att upptäcka eventuella kromosomavvikelser i fostret. Föräldrar kan komma att ställas inför flera svåra val under graviditeten. För att göra ett informerat val avseende tidig fosterdiagnostik krävs god information till de blivande föräldrarna från vårdgivaren. Syfte I denna studie undersöks om paret är överens eller inte avseende informerat val och huruvida det påverkar kvinnans graviditetsrelaterade oro, beslutskonflikt, nöjdhet med informationssamtalet samt om det påverkar hennes beslut att göra tidig fosterdiagnostik.Metod Femtiotre kvinnor, tidigt in i sin graviditet, deltog i studien. Kvinnorna delades upp i två grupper, där den ena var överens med sin partner avseende informerat val och den andra inte.

BakgrundAlkoholkonsumtionen i Sverige har stigit under senare år och låg 2007 på 9,74 liter ren alkohol per invånare och år. 17% av männen och 9% av kvinnorna beräknas ha en alkoholkonsumtion som kan riskera att skada hälsan. Termen riskbruk syftar på en riskabelt hög alkoholkonsumtion utan beroende. Antalet ?riskbrukare? är mycket större än antalet alkoholberoende.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Att bli ensam efter förlust av partner förändrar hela livet radikalt. Personer som efterlämnats behöver all hjälp och stöd de kan få för att kunna hantera situationen som änka och änkeman. Syftet med denna litteraturstudie var att beskriva äldre personers upplevelse av att bli ensam efter förlust av partner. Med hjälp av en kvalitativ innehållsanalys med manifest ansats analyserades 13 vetenskapliga och internationellt publicerade artiklar. Analysen resulterade i fyra kategorier: att känna tomhet, rädsla och ilska, att ha stöd när livet förändras, att känna utanförskap men även frihet och att sakna sitt tidigare liv.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

Thesis purpose: The purpose of this study is to investigate the interdependencies within the process of partner selection in the fashion and design sector and the emanating criteria for finding the ideal co-branding partner in order to use co-branding as a strategic brand activation tool. Methodology: Multiple Case Study Theoretical perspective: Brand Building and Brand Activation, Relationship Marketing, Strategic Alliances, Affinity Partnering, Co-Branding, Consumer-Brand Relationships Empirical data: Interviews with expert consultants and company representatives (adidas, BMW, BMW MINI, Diesel, H&M, Opel, Philips, Sharp, Volkswagen) Conclusion: Partner selection depends decisively on the different co-branding aims and incorporates the crucial step when using co-branding as a tool for strategic brand activation. The co-branding aim and the corresponding partner lead to various types of relationships, which, in this study, are anthropomorphized to connect the world of marketing and branding to real life. Fashion and design brands have proven to be particularly eligible as co-branding partners for brand activation due to their innovative and trend-oriented nature..

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..