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.

High-performance equine athletes have an energy requirement that often reaches twice the maintenance requirement. Horses are grazers and adapted to a grass diet, and diets high in grains and concentrates are associated with digestive upsets and behavioural disorders. It could therefore be of interest if the energy requirement of a high-performing horse could be met by forage. It is important that the forage have a high concentration of energy so that the horse is able to consume the whole amount of energy needed from the forage without exceeding the maximum voluntary intake. The purpose of this literature study was to investigate if the energy demand of a high-performance horse can be covered by forage produced under Northern Swedish climate conditions.

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.

The stakeholders for requirements elicitation need to be identified at an early stage and their knowledge is the basis for what is to become a requirements specification. Just because a stakeholder holds a lot of expertise and knowledge it does not mean that the stakeholder can communicate the knowledge in a clear way. Validation of knowledge means that knowledge is valued and recognized in a structured way. People and organizations can evolve by exchanging knowledge, experience and skills.  The purpose of this study is to increase the understanding of knowledge management between requirement elicitation and external stakeholders.

Purpose: The purpose of this study is to increase the understanding of how a bank?s features and internal factors have affected its choice of method in calculating the capital requirement.Theoretical and Empirical Method: The research strategy of this study has been of a qualitative nature with a deductive approach. The choice of method was depth interviews with respondents from a targeted sample of Swedish banks. These respondents were chosen based on the knowledge they possess as key employees in the capital requirement process and their involvement in choosing their banks? method for calculating the capital requirement.

The viscosity of air buildings is a hot topic within the construction performers, which the industry feel they have too little knowledge about. This study is mainly aimed against air density in apartment buildings and airflow measurement. The study consists of a theoretical reference, educational visit, interviews and a survey conducted among construction workers at Magistratshagen in Linkoping.Earlier requirement in terms of air leakage through the climate screen was removed and today there are only energy requirement for a dwelling in Boverkets Building Regulations. The difference between a passive and a typical air tight construction is that the passive house have a maximum requirement of 0.3 l /s m2 of air leakage through the building climate screen. The requirement imposed on passive houses is to minimize the supply of power and energy for heating the building.Air tight constructions have heavy demands on the performance and accuracy of everyone involved with the project. The client must specify their requirements and also be prepared to pay for any additional costs. The architect and building planners have to design the building with regard to air tightness. Finally, the construction workers are required to do a careful work in order to get all the connections in the building air tight.The study suggests that an air tight building is a closed system where no forced ventilation exists. There are no reasons not to build too tight as long as there is a functioning ventilation. In this study the authors ask themselves how an air tight building changes over time. No theoretical information has been found on these changes, but the respondents assume that air density decreases with time. The deterioration is mainly assumed to be caused by construction materials changes over time. The study shows that construction workers knowledge of air tight construction is mixed, which they themselves admit in the survey..

In 2007 the Swedish government appointed a commission of inquiry with the task to submit a proposal of reduction in the requirement of a minimum legal capital for private limited liability companies. The commission of inquiry?s main proposal involved a reduction to SEK 50,000 compared to the prevailing SEK 100,000. Following a complementary proposal from the Justice Department suggesting a reduction to SEK 1, this paper aims at providing an understanding of the function and purpose of a minimum legal capital and the consequences that follows from an abolition of the statutory capital requirement. The thesis concludes that the legal capital?s main purpose is that of a standard contract internalizing the shareholder?s risk in business.

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.

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.

Denna studie genomfördes under 2009 som en väsentlig del i ett projekt vid en plastindustri i södra Sverige och syftade till att identifiera personer som har ett riskabelt bruk av alkohol samt att få dem att reflektera över sina vanor. Samtidigt önskade företaget påverka sina anställda till en sund livsstil.I studien ingick 41 personer, 28 män och 13 kvinnor. Två validerade frågeformulär användes i studien, Hälsoprofil respektive AUDIT (Alcohol Use Disorders Identification Test). Det senare är särskilt framtaget för tidig identifiering av riskabel och förhöjd alkoholkonsumtion. Utöver detta togs blodprover för att analysera bl a CDT (kolhydratfattigt transferrin).

In the beginning of the 21th century several successful companies filed for bankruptcy. These bankruptcies have been known as large accounting scandals and the largest scandals did Enron and Worldcom stand for. These bankruptcies arose without any warning signal from the auditors about the companies? financial problems and their inability to continue as a going concern. The bankruptcies damaged the reputation of auditors and broad criticism has developed at the auditors? inability to discover companies? financial problems and their unwillingness to reveal a going concern opinion in the audit report.

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.

This project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.