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.

Introduction: Taxes result in a big cost for corporations which create an incentive for tax planning. Previous studies have demonstrated that it's the management team and the board of directors that influences to what extent the corporation is going to tax plan. We want to study underlying factors for how the composition of the groups affect the tax planning in a corporation based on four demographic traits; sex, nationality, age and duration.Purpose: The purpose with the study is to explain how the composition of the management team and the board of directors affect the corporations tax planning.Method: The study has a deductive approach where theories about the composition of the board of directors and the management team have been used to derive hypothesis. The empirical material has been collected from Nasdaq OMX Stockholm. Two different measures have been used to calculate the corporations tax planning.Results and Conclusions: The result of the study demonstrates that the composition of both the board of directors and the management team has an effect on corporations tax planning.

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.

Hur reglering av det offentliga rummet ter sig i sommarstaden. Typexempel Borgholm..

AbstractThe importance of good construction planning affects the final costs of the production and the timing of the project. Planning for building projects has been studied with the aim of identifying how three week planning appears in the construction industry today.A case study has been conducted in Navisworks Simulate to assess whether the software is suitable to connect the task schedule with the BIM model to create a 4D model. 4D models are used for performing 4D construction simulation to visualize the project. In order to use the benefits of the model, investment in equipment and software is required. This means higher costs for the companies.

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.

Klimatfra?gan a?r na?got som diskuteras pa? alla niva?er, o?verallt i samha?llet, a?nda fra?n dagliga matinko?p till teoretisk niva? pa? den internationella arenan. Fra?gan genomsyrar hela samha?llet, sa? a?ven den fysiska planeringen. Klimatfo?ra?ndringen fo?r med sig en stor ma?ngd effekter pa? natur och samha?lle, en av dessa a?r stigande havsniva?.

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.

In April 2008 an official report, SOU (2008:32), was presented. In that report it was suggestedthat the statutory audit for approximately 96 % of the Swedish companies was to be abolished.The report suggests that the new regulations should apply to all limited companies thatare below two of three limits that have been suggested: a) a balance-sheet total of 41,5 millionSEK; b) a net turnover of 83 million SEK or; c) less than 50 employees. The regulations aresuggested to come into force July 1, 2010. According to the Swedish laws that regulate thelimited companies, Aktiebolagslagen 10:11, should all limited companies regardless of sizehave an chartered accountant or otherwise approved. The purpose of the audit is to create atrust towards the figures that the company shows and also to act as an assurance towards thirdparties (Collis, 2003; Strenger et al, 2008).

AbstractThe control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit with improvements in company?s processes. Theory has shown that a qualified and competent auditor can provide information that can help the organization's managements to make the right decisions that will improve product quality and result in new customer contracts.An opportunity to observe an internal and external audit at one of the case companies gave rise to this study.

This thesis is about language planning in Faeroese libraries as seen from the countrys specific situation, with Faeroese as a mothers tongue, but with great dominance of the Danish language within media. The purpose of my thesis is to examine language planning activities within the library, and the consequences this planning has for the system. Different theories about language planning provides a framework for my model of the library as a linguistic eco-system with actors performing status planning, represented by the government with its influence in cultural politics, the librarian with his or her library tasks and the user with his or her needs. The thesis has a qualitative attempt, and the empirical material consists of different documents about the country and materials from interviews made with seven qualified librarians, employed within general libraries in the Faeroe Islands. The analysis shows that the librarian in different ways promotes the Faeroese language within library activities, and because of the attention paid to the user in the public library he/she influences the librarians planning.

Arbetet har sin utgångspunkt i en beskrivning och analys av den befintliga situationen. Med hjälp av den historiska bakgrunden har analysen fördjupats. Arbetsområdets avgränsning har gjorts med hänsyn till infarternas sträckning och utformning. Förslagsarbetet har varit inriktat på att ge de tre infarterna en egen identitet samtidigt som det ska finnas ett gemensamt tema som är specifikt för Ronneby. Utformningen av förslagen ska förstärka vissa attraktiva faktorer medan annat som inte är lika attraktivt tonas ner. Arbetet är ett idéförslag hur Ronneby som stad skulle kunna göras attraktivare genom vackra, värdiga och funktionella infarter..

The current planning philosophy is based on a political utopic modernism founded during the first part of the 20th century. The focus is, in planning a defined area, to maximize the internal efficiency and to create a competitivesociety. During the latter part of the former century globalization changed the context, thus creating the need for a new way of approaching physical planning. This paper shows that the historical and philosophicalmetaphor of flow can be applied to meet the demands in the global city. It also shows how the edge, as where interaction takes place, is an important part of the content that has to be defined.

This study has been performed with the help of forest machine operators in order to improve the forestry planning at Holmen Skog Örnsköldsvik-region. For Holmen Skog forestry planning is basic for a successful forestry. In a survey I have investigated what can be improved in some areas that are planned for harvesting. The result of the investigation will be used to support the machine operators as much as possible. The study has generated 49.5 % of responses and because of this low response rate, no clear conclusions to anyone else except the responding machine operators can be drawn. It has been proved that there are some details in the forestry planning system that are inadequate, such as marked routs for trails, tractor paths and buffer zones against streams. The quality of forestry planning varies greatly between different locations, as much as 50 % of the responding machine operators thought so. Over 40 % of the responding machine operators claim that the information from Holmen is insufficient. One thing that would improve the forestry planning within Holmen would be to educate all forestry planners and then do continuous follow-ups..