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.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

In order to be a good teacher according to preferences from outside the school area, there are many different voices to listen to. The different roles that are assigned for teachers are colliding with the latest research from the pedagogical institutions and therefore the role as a teacher of today is in a complex state of mind. Somewhere, between the traditional role of teaching and the moderating ideal image, reality is revealed in the ambivalent role of the teacher of today. In this pedagogical essay on advanced level we are focusing on obstacles that are hindering the moderating teacher?s role, to be fully developed in the classroom.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

Title: The appraiser?s choice of valuation method ? factors that influences the choice of company valuation methodsSeminar date: 04/06/07Course: Master thesis in Business Administration, 10 Swedish credits.Authors: Anne Benedicks and Veronica ÖbergAdvisor: Eron OxingProfession of category: Financial analysts, auditors and company lawyers.Key words: Company valuation, valuation methods, cash flow analysis, comparative valuation, the net asset value method.The Main Issue: What is of decisive importance when choosing a special company valuation method?Purpose: The purpose of this paper is to identify, analyse and evaluate the most common methods of valuation for financial analysts, auditors and company lawyers and those factors that influences the choice of method.Method: A multiple survey has been implemented for the actual profession categories. Primary data was collected through semi-structured interviews and a questionnaire survey.Theoretical: The theoretical frame of reference is based upon the paper?s dependent variable, i.e. the role of the appraiser.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

This study is about exclusion and childrens role-play in Swedish preschools. 8 preschool teachers, in 4 different preschools, have been interviewed about exclusion and low and high rating roles in children's role-play. The interviews was recorded and then analyzed. Relevant research in this study was from Corsaro, Tellgren and Löfdahl amongst others, and the results of the interviews is what this study is based on. The study showed that one of the most common roles in childrens role-play is the role of mother and that the roles children play are based on social norms and values.

Problem: On the basis of the franchisees role and how he look up on his role in his business, should one like the Swedish Law applies characterize the franchisees role as the role of a contractor?Purpose: The purpose with this research is too survey the franchisee in his business and how he looks upon his role as a franchisee and see if this like the Swedish Law states be characterized as the role of a contractor.Methodology: By doing a proportional stratified selection within the the Swedish Franchising community, nine semi structured interviews has been made. The empirical foundation of these interviews has been concentrated and analysed with the support of the chosen theories. The result of the analysis has created the conclusion.Theoretical perspectives: The research is built up of three angels of approach; the role, the business and the economy within the franchisee and the contractor. The three approaches aim too illustrate the role of the franchisee, the franchisees role in the business and the economical effects in franchising.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

ABSTRACT Title: Coffee but not cake- auditors independence by other services than auditing and especially capital contribution to clients Seminar date: eight of June 2007Course: FEK591 Master thesis in Business Administration, 10 Swedish credits (15 ECTS)Authors: Maja Dragicevic and Negra Savic Advisor/s: Anne Loft och Pernilla BrobergKey words: Auditor, independence, consolation, capital contribution, counselling Purpose: The aim of this study was to determine the auditors? opinions wether there are threats concerning their independence by other services and especially capital contribution. What services can an auditor perform besides accounting services so that it does not disturb and threat the auditors? independence?Methodology: To achieve the purpose of the thesis a qualitative study was implemented. We carried out a number of interviews with auditors from different auditing firms.

An auditors? job is to review the company's figures and, as an independent part, give an accurate picture of its financial situation. Auditors have to relate to ISA where ISA 570 can be found and which deals with the going concern. The standard addresses a couple of factors that may be indications that a company can have problems with their continued operation. The problem is that ISA does not evaluate the events, which is more significant than others in the assessment, but it is up to the auditor to consider.The purpose of this paper is to describe the factors, which the auditor believes is more important than others in assessing the going concern and explain why it is so.

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.