Title: The dynamics of the Audit expectation gapIntroduction: The audit expectations gap is the difference that exists between what auditors and users of accounting information expects an independent auditor to do. Since the definition arose in 1974, much research has been done about the gap. What is relatively unexplored is how the gap changes over time within a country, and how it is affected by external events. This lack of knowledge has motivated this study.Problem: How has the audit expectation gap changed in Sweden, from the emergence of the definition until today? In which way have corporate scandals and legislative changes affected the gap?Purpose: The aim is to identify and create an understanding of how the audit expectation gap has changed in Sweden.

In my essay I have examined how teachers look upon their role as leader in the classroom. I have interviewed six teachers, senior level ones and teachers from the upper secondary school, about how they look upon tasks that involve planning, control, motivation, groups, and individuals. Based on their answers, I have analyzed if there is anything that can be related to a common leader competence within their profession and, in that case, how it will appear.The result that I have found has been that it exists a common leadership style that teachers are more or less conscious of. The teachers decide on what level the classes or the pupils are andafter that decision they plan their education. The leadership in the classroom can be of different kinds depending on the situation.

This thesis examines the approach for implementing strategy that has been applied by the study object, Svenska Spel. The specific approach originates from the theories of Elliot Jaques, whose key proposal is that individuals have different capability of carrying out tasks over different time-spans. The main purpose of the study is to analyze how the approach has influenced the management control systems in use, in order to ensure that the strategy is successfully implemented on corporate as well as operational level. Twenty in debt interviews conducted with employees, representing a vertical cross section throughout the organization, are the main source of the study?s empirical foundation.

The term CSR (Corporate Social Responsibility) is frequently discussed today. Many large companies work actively with CSR related questions. However, few empirical studies exist on what this work entails and why it is undertaken. Instead, most of the academic research focuses on what the term itself should mean. To bridge this gap this study centers on the employees? perceptions of CSR.

This masters thesis concerns three different types of cataloguing within three different memory institutions museums, archives and libraries. The focus lies on the cataloguing elements which are compared in order to illuminate similarities and differences. The Regional Archive and The National Museum of World Cultures - both in Gothenburg - were chosen and compared to KRS, the Swedish counterpart to the Anglo-American Cataloguing Rules, AACR2, 2: nd ed. The purpose of this comparison is partly to display the elements in order to make students disciplines, but also the staff within archives, libraries and museums to become conscious of each others cataloguing methods in regard to future cooperations within the memory institutions and to see if it is possible to create common cataloguing rules for archives, libraries and museums. The questions asked in this thesis are: 1.

In a world characterized by increasing sustainability challenges, organizations are continuously facing new demands; creating new requirements of change management and incorporation of new strategic decisions. Today, organizations are responding to the emergence of new sustainability directives and regulations at a EU level, whence the latest sustainability framework CSRD (Corporate Sustainability Reporting Directive), becomes particularly relevant. Companies are therefore facing the challenge of integrating strategic management in their navigation, preparation and maneuvering of new directives; a transition that requires new strategic decisions and adaptations. The purpose of this study is to qualitatively examine how CSRD affects organizations in terms of corporate changes, operational adaptations and strategic decisions, as well as what capabilities are essential to incorporate. The study also aims to investigate relevant challenges and opportunities associated with the new directive.

This MSc thesis is divided into two parts. The first part deals with the need for information from forest campartments selected for clear cutting, in connection with planning in an integrated forest- and sawmill enterprise. A review of literature is followed by a case stud y, where present conditions in a Swedish forest company are compared with current research in the area. The seeond part consists of a simulation stud y, which aims at camparing the accuracy of inventory estimates using different methods. The estimates are delivery forecasts, covering one month consumptian of timber in a large sawmill.

To identify the underlying forces behind a product hype is difficult and the findings often seem random and unclear. To create a better understanding behind the affecting mechanisms would consequently be a valuable addition to the surrounding research area. The purpose of this paper is to understand if there exist common denominators between different product hypes and in such a case, which these are and how they function. By conducting a case-study on four products which have enjoyed immense sale success on the Swedish market, the possible presence of structural resemblance will be analyzed. From the study we can conclude common denominators such as the presence of an underlying trend and an overbalance of indirect decision basis do exist.

This thesis is focused on what impact stall confinement has on a horse?s mental and physical welfare. It was of great interest to get a gathered picture of how Swedish horseowners had experienced having their horses in stall confinement. A survey study was conducted to achieve this. The survey included twelve questions which for example investigated the horses? age at the time of stall confinement, the length of stall confinement and their sexes.

Idag är turismen en av världens största näringar och den förväntas växa ytterligare framöver. Turismen bidrar på många sätt till den ekonomiska utvecklingen världen över men effekterna av tillväxten kan även få förödande konsekvenser för miljön. En ökad miljömedvetenhet inom turismbranschen har på senare tid resulterat i olika miljöledningssystem och miljömärkningar. En miljömärkning är Svanen som bildades som ett svar på den ökade miljömedvetenheten i samhället. År 1988 beslöt sig det Nordiska Ministerrådet att utreda möjligheterna att införa en frivillig nordisk miljömärkning.

Mammary gland neoplasia is one of the most common diseases in the bitch and the most common neoplastic disease. More than 13 % of the female dog population in Sweden suffers from mammary tumors during their lifetime. The disease can affect bitches in all ages but most often middle aged and older dogs. Some breeds such as Poodle and English Setter are predisposed for the disease. The aim of this study was to evaluate if it is possible to improve the post surgical healing process by using a pressure pad.

In my essay I have examined how teachers look upon their role as leader in the classroom. I have interviewed six teachers, senior level ones and teachers from the upper secondary school, about how they look upon tasks that involve planning, control, motivation, groups, and individuals. Based on their answers, I have analyzed if there is anything that can be related to a common leader competence within their profession and, in that case, how it will appear.The result that I have found has been that it exists a common leadership style that teachers are more or less conscious of. The teachers decide on what level the classes or the pupils are andafter that decision they plan their education. The leadership in the classroom can be of different kinds depending on the situation.

This thesis was performed at Scania?s purchasing department of non-automotive products inSödertälje, Sweden during spring 2007. The management of the purchasing department ofnon-automotive products believe that their internal customers might not have fullunderstanding of what the purchasing department does. This is a problem because the internalcustomers might not use the contracts negotiated by the purchasing department or they mightnot involve the purchasing department when making purchases.The purpose of this thesis is to examine if and how the internal customers? perception deviatesfrom the purchasing department?s perception regarding the task of the purchasing department.And also to create a communication package with the purpose of increasing the internalcustomers understanding of what the purchasing department does.

BakgrundUnder de senare åren har ett flertal länder drabbats av bolagsskandaler som bidragit till en snabb utveckling inom corporate governance. För att förhindra liknande skandaler har mer eller mindre frivilliga regler för bolagsstyrning införts, så kallade koder. Bolagsskandaler har även inträffat i Sverige och 1 juli år 2005 infördes svensk kod för bolagsstyrning. Koden skall bidra till förbättrad styrning av bolag, stärka konkurrenskraften och främja förtroendet på kapitalmarknaden.SyfteUppsatsens syfte är att beskriva och analysera om roll- och ansvarsfördelningen har förändrats mellan bolagsorganen efter införandet av svensk kod för bolagsstyrning.GenomförandeDenna studie bygger på kvalitativ metod och tio intervjuer har genomförts. Intervjuer har skett med representanter från ägare, styrelse, bolagsledning, revisor samt respondenter med god kunskap inom bolagsstyrning.ResultatStudien visar att svensk kod för bolagsstyrning inte har haft någon större effekt på roll- och ansvarsfördelningen.

Debatten om Corporate Social Responsibility (CSR) är aktuell. Att ta socialt ansvar handlar om frivilliga åtaganden för företag, eftersom det går utöver de tekniska och lagliga krav som ställs. Syftet med denna uppsats är att utreda hur CSR tillämpas i de två svenska klädföretagen Hennes & Mauritz (H&M) och Dem Collective. Vi undersöker om och hur företagen upplever kunders krav på socialt ansvarstagande samt om och hur företagen försöker påverka sina leverantörers CSR-arbete. En kvalitativ studie i form av intervjuer har utförts för att få en djupare förståelse för hur de båda företagen bedriver CSR-arbete.