Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Revisorns roll har på senare tid kommit att innefatta mer än att säkerställa de finansiella talensriktighet. En stor del av revisorns arbetsuppgifter handlar om att tillstå sina klienter med alltyp av rådgivning. En följd av revisorns utökade arbetsuppgifter är att det ställer krav pårevisorn att inneha kunskap om en rad olika ämnen. Denna utveckling har kommit attinnebära att allmänheten anses ha höga förväntningar på revisorn i dess yrkesroll.Tidigare forskning visar att bedrägerier inom organisationer har ökat på senare tid och att dethar kommit att bli ett ökat problem i samhället. I och med indikationer på att bedrägerier iorganisationer har ökat anses allmänheten också ha förväntningar på att revisorn skallupptäcka bedrägerier när de utför revision.

AbstractTitle: Communicating Ethics ? An Analysis of Ethical Codes in Sweden?s Largest Banks( Att kommunicera etik ? en analys av de svenska storbankernas etiska riktlinjer)Number of pages: 49 (without enclosures)Author: Karolina SvenssonTutor: Peder Hård af SegerstadCourse: Media and Communication Studies DPeriod: Spring 2006University: Division of Media and Communication, Department of Information Science, Uppsala University.Purpose/Aim: The main purpose it to answer the main question how Sweden?s largest banks are communicating ethics externally? This question generates a number of questions with relevance to the purpose and subject of this thesis. The ambition is to answer all of these questions in order to achieve the main purpose.Material/Method: The method used for this study is a qualitative text analysis. Applying this method is also done through using a model presented by Norman Fairclough. This model belongs to the tradition of critical discourse analysis.

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

In health care today at Uppsala County Council the daily work involves spending time at the computer. IT-systems were implemented to support and aid the care givers in their work. Around these systems there is a support organization to support the users in using the system. The aim of this thesis is to investigate this organization in terms of how well it works and how successful it is in helping the users. This has been done by investigating the flow of information trough the organization and by focusing at the role of IT-coordinators with responsibility for support, process development, education and statistics.

The companies? managements acknowledge personal relations and trust, through good communication and predefined responsibilities and goals, as key factors to succeed in strategic alliance. These factors did not always exist according to the employees? involved. This research, in contrast, suggests that these factors are subordinate to the correlation between the company?s vision and the alliance objectives, hence level of priority, which indicates that management has hidden motives for entering the strategic alliance.

In recent years the interest for ethics has increased exponentially. It has become more and more common with the ethic rules and guiding of principles within the business world, both in companies and in different professional groups. Auditors face difficulties and have to deal with different ethical problems where ethics and morality is taken up. It is important that accountants can react in a legal and correct manner. To become an accountant a person should have gone through college or university where the schools have some responsibility to provide the student with basic ethics course for a accounting education.The main aim with our paper is based on the theories of Lawrence Kohlberg about ethical development investigation potential differences in the ethical reasoning among student who are in first or last year of the studies with orientation in accounting.

The main objective of this thesis is to study the brand manager?s role within a global business to business (B2B) company. In order to meet the main objective we have chosen to study and analyse one global B2B company, Alfa Laval AB, Alfa Laval DK, Alfa Laval PL and its co-partners such as an advertising agency. We have also studied three global business to customer (B2C) companies, Mars, Unilever and Nestlé, to get a picture of brand managers? role and responsibilities within the B2C environment which is already quite far ahead in the development of the brand management thinking..

This thesis investigates the Designated Operational Entities (DOEs) under the Clean Development Mechanism (CDM) of the Kyoto Protocol. The DOEs serves as independent third-party auditors with the task of validating, verifying and certifying projects under the CDM. The majority of the DOEs are private entities. This is in line with the CDM objective of including the private sector in the climate change combat. The introduction of private entities in the role of DOEs can be questioned from a legitimacy point of view, but is corresponding to a development in international environmental governance where private actors are increasingly involved in governance arrangements.The thesis concludes the DOEs to be a form of public-private partnership and investigates the legitimacy of this form.

Corporate Social Responsibility (CSR) refers to adjusting corporate goals so that they are not only based on maximizing corporate profits, but include ethical standards on socially desirable behavior (Boatright, 2008). Even though many companies have integrated CSR into their business operations, there are still many issues that are difficult to tackle. Especially Multinational Corporations (MNCs) in the global business environment face many challenging situations due to the fact that they often have linkages to countries where the local government is either unwilling or unable to take care of its responsibilities. MNCs often find themselves with increased responsibilities when they start solving some of the issues that earlier have been the sole responsibility of states. A specific case situation discussed in this paper is related to ?conflict minerals?.

My aim was to get a deeper insight about the parish clerk and how this profession has changed over time in Sweden from the Middle Ages up to the eighteenth century. Who was the parish clerk? Is it possible to find out in what way his duties changed over time? The information mainly derives from written historical sources, such aslaws. It seems like the parish clerk in the countryside often was a layman whom had to be approved by the parish, the parish priest or the bishop. His position in the early Middle Ages seems to have taken the form of assistant to the priest, participating in the liturgy.

The purpose of this dissertation is to describe and analyse the effects of tourism in developing countries and the attitudes and working methods of Swedish tour operators towards sustainable tourism. We have chosen to use a qualitative research according to a hermeneutical view. We have carried through in-depth interviews with eight tour operators. The theories have been divided into the effects of tourism and sustainable tourism goals which have social, economic and environmental starting points. The empiricism describes the work and activities of the tour operators and compiles the interview material divided into attitudes on tourism effects and responsibilities.

We studied the understanding of public librarians of the required qualifications for a public librarian, what these qualifications embody and how they should be used, and if there are any differences between geographic regions. We also compared our results to the Library Code, which describes the responsibilities of the public libraries. To complete our study, we interviewed fourteen public librarians at eight different public libraries located in both urban and rural areas in Sweden. Our results showed that even though the qualifications specified by the Library Code were identical, they were emphasized and used differently by the public libraries included in our study. This illustrates that the public libraries prioritize and focus differently on the various aspects of the Library Code.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.