In this essay I will look at the independence of the Swedish municipalities. By looking at articles for the biggest journal in Sweden on this subject Kommun aktuellt I will look at the discussion for the years of 1978 and 1998 to see if one can draw some parallels in the debate and see if some subjects are always returning in the agenda for the independence. The autonomy of the Swedish municipalities is a very important part of the Swedish welfare model. The municipalities handles for example both the primary schools and the social welfare services. Both these institutions are money draining and the municipals right by law to claim local tax does far from all the time cover its expenses.

The Catalan movement of Independence is a well debated subject in Spanish news for the last decade. This thesis aims to examine what kind of identityarguments that spanish versus catalan newspapers make about the independence movement, in relation to nationalism and national identity. This is to deeper the understanding about the current complex situation in the Iberian Peninsula. The research shows that identityarguments about the independence movement presented by catalonian newspapers clearly put focus on identifying the ethnic and cultural reasons for the growing nationalism in the region, as well as discussing the political possibilities and obstacles of a sovereign Catalonia. In comparison, the identityarguments presented by spanish newspapers has another view of the situation, where the political aspect of the nationalistic catalan movement, identify the process as defying the Spanish Constitution and challenging the traditional historic unity of Spain.

ABSTRACTTitel: Påverkar revisionsbyråernas arbete med kompetensutveckling medarbetarnas resultat på revisorsexamen?Nivå: C-uppsats i företagsekonomiFörfattare: Gabriella Isaksson, Sofie WallbergHandledare: Per-Arne WikströmDatum: 2013-03-21Syfte: Syftet är att beskriva hur revisionsbyråerna kan arbeta med olika kompetensutvecklingsåtgärder för att få sina anställda att lyckas på revisorsexamen och därmed bli godkända revisorer.Metod: Vi studerade teorier om kompetensutveckling och undersökte hur revisionsbyråerna arbetade med olika kompetensutvecklingsåtgärder. Efter detta utvecklade vi en modell som var anpassad efter revisionsbyråernas arbete med kompetensutveckling. Vi genomförde sedan en enkätundersökning bestående av både öppna och slutna frågor med tentander från Big-4 byråer som skrivit revisorsexamen med godkänt resultat hösten 2011 eller våren 2012.Resultat & slutsats: Det visade sig att ett flertal kompetensutvecklingsfaktorer, bland annat utbildning och uppföljning, varit betydelsefulla för tentandernas prestation på revisorsexamen. Andra åtgärder, såsom utvecklingssamtal och mentorskap, var inte betydelsefulla för själva prestationen, utan hade större betydelse i andra sammanhang.Förslag till fortsatt forskning: Undersöka vilken påverkan kompetensutvecklingsåtgärderna har på prestationen "högre revisorsexamen".Uppsatsens bidrag: Studien bidrar till en ökad förståelse om vilken inverkan olika kompetensutvecklingsåtgärder har på prestationen på revisorsexamen och ger därmed revisionsbyråerna en möjlighet att genom planering hjälpa sina anställda till att nå ett godkänt resultat på revisorsexamen.Nyckelord: Kompetens, oberoende, kompetensutveckling, revisorsexamen, godkänd revisor..

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.

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

Independence Standards Board har identifierat revisorernas nära relation med klienten som ett av fem hot mot revisorns oberoende. Dock är en ingående kännedom om klienten nödvändig för att revisorn ska förstå klienten tillräckligt bra och för att kunna planera och genomföra en effektiv revision. Oavsett hur relationen mellan klienten och revisorn ser ut, uppstår situationer då parternas rapporteringsmål är väsentligt olika vilket kan försätta parterna i en situation där de tvingas förhandla med varandra. Dessa förhandlingar är en ständigt pågående process och har en stor genomslagskraft i revisionen. Vid förhandlingar blir relationen mellanrevisorn och klienten ett bekymmer eftersom revisorn riskerar att identifiera sig med sin klient och därmed bli mer benägen att kompromissa om klienternas redovisnings- och rapporteringsval.

The requirement on audit was introduced when ownership was separated from management. The situation that arouse was that not only the owners, but also the stakeholders, required information about the company?s financial position. On this basis the audit would contribute to quality assurance of the financial information. One of the auditor's functions is to assess an ongoing stakeholder opinion.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, auditing firms as well as the individual auditor.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

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.

The aim of this study has been to achieve an increased understanding of the meaning of home for people in homelessness. The study is based on texts written by people in homelessness and a qualitative content analysis has been used to process the material. The result has been analysed with an inductive approach, using parts of the analysis method grounded theory. Three aspects of the meaning of home was identified in the texts; control, self-determination and independence. The lack of a home means a major limitation concerning these aspects, according to the texts.

Bakgrund: De stora redovisningsskandalerna som uppstod i början av 2000-talet fick en stor betydelse för den kommande diskussionen angående vikten av revisorns oberoende. Detta orsakade striktare riktlinjer och förordningar för revisorerna, både i Sverige och ur ett internationellt perspektiv. Eftersom det är vitalt att revisorn står i en oberoende ställning gentemot sina klienter för att skapa legitmitet i revisionen och mot den externa parten, har det diskuterats kring hur revisorn säkerställer oberoendet gentemot klienten och sin omvärld.Syfte: Syftet med denna undersökning är att få en djupare förståelse om hur revisorerna säkerställer sin oberoende ställning gentemot sina klienter. Vi kommer lägga fokus på fyra stora revisionsbyråer i Jönköping, för att undersöka hur revisorn säkerställer sin oberoendeställning gentemot klienten, samt vilken roll analysmodellen har i säkerställningen av revisorns oberoende och hur konsultationer påverkar oberoendet.Metod: Undersökningen baseras på en kvalitativ studie för att få en djupgående förståelse för respondenternas åsikter och synpunkter på den ställda problemformuleringen. Den primära datan till empirin har samlats in genom intervjuer, där respondenterna har varit revisorer som har en stor inblick i revisionsbranschen.

This study concerns paratransit service in a relatively small municipality in Sweden. The aim of this study is to describe the user's experience of paratransit service. The question formulation is mainly built around the user's experience of paratransit service and their view on what impact paratransit service has on their lives. The empirical data consists of ten interviews with ten different paratransit service users with ages ranging from 25-95 years. The data has mainly been analyzed through concepts of independence, empowerment and trust. The result of this study shows that paratransit service in many ways can be described as a crucial part of the users' lives.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.