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.

The aim of this study is to examine the significance of having a music department at the public library in Enköping, and how the organization of the phonograms is handled. The different areas examined are the reason of the reintroduction of a music department, its budget, its users, the work with selection, the marketing, statistical data concerning loans, the work with classification, indexing, and organization of the phonograms and the future of the music department. The empirical material consists of qualitative interviews with staff connected to the music department at the public library in Enköping. For the theoretical frame, Sanna Taljas discourse analysis of music libraries in Finland is used. Talja presents three discourses which all show different views on what kind of material a music library should contain.

This thesis investigates the socio- and environmental economic effects of a deep repository for spent nuclear fuel in Forsmark in the municipality of Östhammar. I seek to show the general picture but focus on the effects on employment, environment and income. Cost-benefit analysis is used to investigate the differences in utility between a scenario with and a scenario without a deep repository in Forsmark. Most of the possible effects can not be valued and many can not even be quantified with the data available today. Therefore this thesis has a bit of a ?preliminary study Character? and seeks to show what we know today and what needs to be further investigated when available data allow it. The costs that could be valued are noise from the traffic during the period of building and emissions of carbon dioxide and nitrogen oxides from the transportation of rock masses during the building period.

This paper considers the roles of critics, newspapers and magazines, in the process ofdescribing computer games and video games as either technical objects or products intendedfor entertainment.The making and ?using? of computer games and videogames originates in small groups ofpeople possessing a lot of knowledge in computers, during a time when these kinds of deviceswere very expensive. But now, the gaming culture has grown and almost anyone in oursociety can own and play a video game. For that reason, one could ask the questions ?are thegames and the people who plays them still parts of a ?technical culture??? and ?do we needsome kind of prior knowledge to fully understand the videogame critics??The critics represent ?the official idea? of what a videogame is, how it works and if it is worthplaying.

Salome is the myth of the Oriental princess who dances for her stepfather, Herod the tetrark at his banquet. He becomes so enchanted by Salome's dance that he allows her to wish for what she wants. On the advice of Queen Herodias, Salome's mother, she asks the head of prophet John on a platter. Herod is horrified, but grants Salome's desire.This is the first in a series of Salome petitions as Mark and Matthew in the New Testament. Salome has since then never ceased to fascinate artists and writers through the ages.

The cat has become a popular pet. To secure a prosperous cat-human relationship, the cat owner has to understand what kind of animal the cat is and what requirements need to be fulfilled. The purpose of this literature review is to summarize kittens? needs of socialization, anthelmintics, nutrition, vaccination and gonadectomy, until the age of six months and to give the cat owner information on how to care for the cat during this period. Articles were search for in ScienceDirect, Primo and Scopus.

In modern, Swedish political science there are different ways of looking at ?democracy?. A very common distinction is that between three groups of democratic theories: electoral democracy, participation democracy and deliberative democracy.The nowadays frequently used concept of electoral democracy is often used as synonymous with the older concept of repre­­­­sen­tative or indirect democracy ? frequently regarded as a contrast to the direct democracy of ancient Athens. However, there are also important differences.

Syftet med denna studie har varit att söka förstå centrala aspekter för yrkesämnets didaktik inom gymnasieskolans industriprogram. Detta genom att lyfta fram exempel på situationer där lärarnas erfarenheter från tidigare arbete inom industrin ger stöd till elevernas kunskapsbildning. Tidigare forskning i form av tre olika studier samt en teoretisk utgångspunkt baserad på fyra begrepp ? livslångt lärande, kunskap, mästarlära och kompetens fick utgöra en bas för det fortsatta arbetet med studien.Studien grundar sig på kvalitativa intervjuer med två lärare och fem elever, samt observationer av fyra lektionstillfällen. Det insamlade materialet från intervjuerna transkriberades och därefter analyserades data i perspektiv av studiens frågeställningar.I resultatet för studien återfinns beskrivande delar baserade på intervjuer och observationer samt en sammanfattning inklusive slutsatser.

This work derives from the question ?What is a beautiful road??. The question is being discussed in interviews with two employees at the Swedish National Road Administration and two former members of the ?Council of environment and beauty? at the Swedish National Road Administration. The interviews are summarized in my own discussion about the concept of ?Beautiful roads?.

Enligt grundregeln i 1:5 2 st. 1 p. varumärkeslagen (2010:1877) (VML) är varukännetecken som endast består av tecken eller benämningar som visar en varas eller tjänsts geografiska ursprung inte särskiljande och uppfyller därmed inte kraven för att kunna varumärkesregistreras. Ett varumärke får heller inte registreras om det är ägnat att vilseleda allmänheten i fråga om varans eller tjänstens geografiska ursprung, 2:7 1 st. VML.

Many studies have been conducted of different types of business networks in recent years. Despite this, there is a lack of research concerning industry-transcending formal networks which are limited to a specific region. We have conducted a case study of Örebro Promotion, which is an industry-transcending network including over 500 members. Örebro is a medium-sized city in the middle of Sweden. The purpose with our study is to create an understanding of why enterprises choose to be a part of the network and what they feel is the gain of their membership.

AbstractTitle:The Impact of Management Control Systems on the Purchaser Function - A study of Scania and Sandvik Authors: Mohammad Reza Akhbari and Johanna Sullivan Svensson Published: 2011 Keywords: Management control, purchasing function, impact, control, control instruments, Key Performance Indicators, measurement, communication and organizational structure. Background and problem formulation: In order for a company?s business idea or vision to be fulfilled, the management of a company needs assistance from various means to intentionally affect the operation in the desired direction. Management control concerns activities of both financial and non-financial Character in order to implement the strategy of a company and to reach profitability. Since the purchaser function is responsible of spending 50 percent of a company?s total revenue, the function has an optimal starting point to be a key actor in the shaping and execution of a company?s strategic plan.

Rapid urbanisation is putting strains on both the landscape and the city dwellers and the pressure on planning for sustainable and equitable cities is crucial. As many cities in Sub-Saharan Africa are expanding, city planning has trouble keeping up to meet the needs of the growing amount of urban dwellers. Many cities have also been planned with the cars in focus and the needs and comfort of the pedestrians have been overlooked. The capacity of institutions is limited due to centralized government and bureaucracy, as well as corruption. Planning is erratically implemented and it is difficult to know what will happen.

Den här studien berör några av de miljöpsykologiska grunderna i Alnarps Rehabiliteringsträdgårds uppbyggnad. Den ger förslag på hur karaktären rofylld kan förstärkas och hur säsongen kan förlängas i den restorativa delen av välkomstträdgården med växter som tilltalar flera av våra sinnen. Deltagarna som kommer till trädgården har i regel stressrelaterade åkommor såsom utmattningssyndrom och har varit sjukskrivna en längre tid. De är ofta mycket känsliga på grund av fysisk och psykisk utmattning. Studier visar att deltagarna har behov av en kravlös miljö där de kan få vara ostörda.

An uncountable number of companies are present in foreign markets as a result of what we commonly choose to call globalization. This is especially true for Swedish companies traditionally operating on small markets. A company that is about to establish on a new market is faced not only with possibilities but also with challenges and risks. Researchers have found that companies that establish on foreign markets will have to deal with competitors on the national as well as on the global market, and therefore need consider how they globalize their brands. In addition to this, a brand can only reach international success if its message is coherent within and across every single market.