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 essential thing about breaks has been in relation to time, body, movement, force and room during my examination. Through conversations high-school students from two schools have taken part in this study. The examination is based on conversations with the students and has focused on students? experiences of breaks, and is also carried through by the method of phenomenology. The results of my studie show that students - during their breaks - experience a feeling of allways heading for something and also that time seem to exist in three levels: filled time, non-filled time and flow regarding of time.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The common literature about strategic alliances offers a very fragmented picture. This thesis gives a theoretical overview on strategic alliances and builds the basis for the following examination of the different dimensions most strategic alliances have. The examination of the different dimensions is the crucial point of this thesis. Here the reader gets a detailed insight into the different dimensions and the implications they have on the design of a particular strategic alliance. This examination leads in the end to a more differentiated view on strategic alliances and the insight that no simple models exist, which give a sufficient basis for decision-making and understanding strategic alliances, today.

The common literature about strategic alliances offers a very fragmented picture. This thesis gives a theoretical overview on strategic alliances and builds the basis for the following examination of the different dimensions most strategic alliances have. The examination of the different dimensions is the crucial point of this thesis. Here the reader gets a detailed insight into the different dimensions and the implications they have on the design of a particular strategic alliance. This examination leads in the end to a more differentiated view on strategic alliances and the insight that no simple models exist, which give a sufficient basis for decision-making and understanding strategic alliances, today.

The county of Dalarna is at present carrying through a process of digitalization where traditional x-ray film is being replaced with digital detectors. Earlier used methods for dose optimization turned out not being sufficient. This report presents a method to harmonize dose levels between x- ray sites equipped with Fujifilm imaging plate systems. An exposure index, S, related to the dose level of the examination is computed to every x-ray image. S turned out to be inversely proportional to the detector dose used at the examination.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

Syfte: Studiens syfte är att beskriva och analysera erfarna revisorers uppfattning om ettstrukturellt arbetssätt i form av checklistor för både erfarna och mindre erfarna revisorer.Empirisk metod: Studien bygger på en kvantitativ metod i form av en enkätstudie utskickadtill alla Sveriges auktoriserade revisorer. Svarsfrekvens var 4,8 procent. Svaren analyseradesgenom Pearson korrelationsmatris, multipel linjär regression och t-test.Resultat: Resultatet visar en generell positivitet till checklistanvändande, dock är revisorersuppfattning att de är mer positiva till att de mindre erfarna revisorerna använder sig avchecklistor.Teoretiskt perspektiv: Applicerar teori om professioner, struktur och omdöme på revisorermed olika erfarenhet..

The county hospital of Dalarna has for the last couple of years carried through a process of digitalization. The result is that within the county it exists image plate systems from two different manufacturers. In an attempt to create a tool for dose optimization and dose surveillance the county of Dalarna would like to investigate if the exposure index from Agfa and Fuji is suitable as a dose indicator. An investigation of the exposure index, S, from Fuji has already been done. This thesis has been continuing the investigation by evaluating the stability of the exposure index, lgM, from Agfa.

Sammanfattning Denna studie redovisar resultatet av en kvalitativ intervjuundersökning angående muntlig examination inom vuxenutbildningen. Syftet med studien var att undersöka användandet av muntlig examination vid slutprov av kurser inom den gymnasiala och grundläggande vuxenutbildningens Omvårdnadsprogram och Barn- och fritidsprogram. Intervjuerna genomfördes vid tre skolor där sammanlagt nio personer intervjuades. En skolledare och två lärare intervjuades vid respektive skola. Intervjumaterialet bearbetades genom två kategoriseringar.

In the report parasites in the gastrointestinal tract and easily visible external symptoms of disease in capercaillie, (Tetrao urogallus), was taken into account. The study was based on results from the examination of 62 fresh faecal samples, collected in spring 2003, and postmortem examination of 22 frozen birds that were collected between 1999 and 2003. All of the samples principally were from the north of Sweden. In total, 4 species of parasites, but no significant symptoms of disease were found. In the faeces low levels eggs of the roundworms Capillaria spp. (125 epg) and Ascaridia spp.

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.

In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

This examination work is about an marketing investigation of John Deere Moco 730/735 during the season year 2003. Moco 730 has an workingwidth on 3 m, and 735 has one with 3,5 m. The research results of 16 moco 730/735 are from intervju- and questionnaire made of the owners. The results also comes from intervju anwser from dealers which sold this mocos. The examination work shows comments and opinions from the customer after one seasons use. In the end of my examination work are all comments and opinions put together in a marketing analysis called swot-analys in Swedish. The analysis declare that the moco 730/735 is functional and have god quality. The future seems god for this kind of moco. The strength for this moco are god quality and the dealers god service support. The most important weakness about this moco are that the machine came out late on the market, compared to other mocos on the market. I think it´s important the have in mind that the customers are very John Deere faithful and this JD 730/735 is used for only one season..

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.