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.

Background:When the patient is critically ill the family is in a vulnerable position. The nurse's role is to support and help the family to find meaning in the difficult situation and to provide realistic hope. Balancing between the patient's and the family's needs is difficult. Knowledge about how nurses experience difficulties in the interaction with family is required in order to grant good care too critically ill patients and their family-members.Aim:To describe nurses' perceived difficulties in the interaction with family-members of critically ill patients.Method:The study is a qualitative literature-based study based on qualitative research. Results: The analysis resulted in four main themes; difficult disunion, environmental constraints, interpersonal difficulties and communicative difficulties.

Background: The Stop rule for buying in property was introduced through 1976 years legislation and its formemost purpose was to prevent companies to acquire property that was useless for the company. Assets such as cars, boats and arts were of current interest. At the same time as this stop rule was introduced, another stop rule was also introduced and this was meant to work to forbid the partner to buy property from the close company to a price that would lead to sell at loss for the company. After a government decision (1999:2000, Abolished Stop rules) the close company is no longer living under this restriction since these two stop rules have been abolished since January 2001. Purpose: The purpose of this thesis is to investigate which criteria are the basis to judge whether the assets is to consider as useful or not for the close company.

The purpose of this essay is to examine how administrative officers at the Swedish social insurance agency experience and deal with the goal conflicts they may experience. Furthermore, the purpose is to gain a greater understanding on how they perceive their role in the implementation process, and their position as the link between the citizens and the state. Two potential conflicts are examined; between quantitative goals and performance measures and those more qualitative and hard to measure; between economic values such as cost efficiency and productivity and democratic values such as the rule of law. The other conflict examined is that between implementing and following the laws set forth, take into account the individual needs and interests of the citizen. The theoretical framework consists of Lundquist?s theory on public officers as the guardians of democracy, which means that they should not only implement laws and rules according to political intentions, but also make sure that the democratic values and principles are followed in the relationship between state and citizen.

The major environmental problems that we have today are frequently mentioned in the media today. One example is the ongoing debate regarding global warming and its causes and consequences. There are also several other problems in our society such as segregation and social tensions. Most agree that we must do something to solve these problems and that we must try to achieve a sustainable development for the entire planet. But how should it actually be done and what trade-offs, compromises, sacrifices and changes must be made?The purpose of this paper is to examine how these issues are being dealt with in Swedish city planning.

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 based on interviews with four managers in public elderly care and four managers in private elderly care. The aim of this paper is to examine how these managers are experiencing their leadership in relation to conflict management, and if the managers leadership differs depending on private or public elderly care. Leadership and conflict management are theories that have been used in order to analyze the empirical findings. Previous research that has been used in the study concerns ?leadership/leadership styles?, ?conflict management?, ?to be active in the private/public elderly care?.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

Background:When the patient is critically ill the family is in a vulnerable position. The nurse's role is to support and help the family to find meaning in the difficult situation and to provide realistic hope. Balancing between the patient's and the family's needs is difficult. Knowledge about how nurses experience difficulties in the interaction with family is required in order to grant good care too critically ill patients and their family-members.Aim:To describe nurses' perceived difficulties in the interaction with family-members of critically ill patients.Method:The study is a qualitative literature-based study based on qualitative research. Results: The analysis resulted in four main themes; difficult disunion, environmental constraints, interpersonal difficulties and communicative difficulties.

Ett av de viktigaste kriterierna vid revision är att den granskande revisorn agerar oberoende. Åsidosätts oberoendet kan det innebära negativa konsekvenser för revisionskvaliteten. Den här uppsatsens syfte är att beskriva hur revisorerna arbetar med oberoendet samt i vilka situationer revisorns egna etik och moral och klientens makt kan komma i konflikt med detta. Uppsatsen bygger på en fallstudie där tre auktoriserade revisorer intervjuats. Resultatet av fallstudien har visat att revisorer bedriver ett medvetet oberoendearbete men att det främst är det synliga oberoendet som stärks.

The purpose of this study is to investigate whether a so-called "expectation gap" exist between the accounting consultants and their clients. The excistence of an expectation gap has already been confirmed between auditors and their clients. Interviews were conducted with both accounting consultants and managers to find out what expectations they have for each other. The factors that influence the occurrence of an expectation gap and the size of them are many but the most important factor may be regarded as individuals' different needs and requirements. The gap can be reduced or entirely eliminated by ensuring the quality of an accounting consultant's work, for example, REKO and / or that management have more realistic demands that actually can be met.

In a press release from the Swedish church it says that the pressure from people who are in need is increasing on the deacons in Sweden and that it?s getting higher each year. This study contains the search of knowledge about the deacons of the Swedish church, if they actually feel an increasing pressure and in what way, how they are handling the possible pressure from people in need, if that pressure is too high and if the deacons feel that they can assist the people seeking their help. The study also aim to provide more knowledge about the deacons experiences of the opportunities and boundaries (or obstacles) they meet in their line of work and how they handle the boundaries when/if they can?t provide the help that the people need.

When new land use policies are made, opinions of stakeholders need to be taken in account, to avoid future conflicts. The motivations of commercial enterprises are often clear and easily communicated but due to inaccessibility and language barriers the indigenous people?s perspectives and needs are harder to reveal. This study therefore aims to identify species and sites of importance for the local people in Masihulan village on Seram Island, East Indonesia. This is a first step to facilitate better integration of local people´s needs into local government decision-making processes.Researchers at the Center of International Forestry Research (CIFOR), with headquarter in Indonesia, have developed an approached called ?Multidisciplinary Landscape Assessment? that aims to assess important natural resources for local communities in tropical countries.

In this text I will work on three situations from my daily work as a pedagogue at preschool. The situations are about how pedagogues at preschool relate to children in difficult situations, e.g. when they pee in their pants or long for their pacifier. Those are situations which occur frequently at preschool, but they are still rarely coming up for discussions. The problem in the situations is difficult to describe which makes the essay a suitable form for me to explore and discuss it.

This is a theoretical study of changing relations between men and women in the context of modernisation. Ideas derived from a general theoretical discussion will be illustrated by examples from countries that are going through societal changes affecting the lives of men and women; Uganda, Morocco and Mexico. Focus will be on connections between changes in the public sphere and interpersonal relations in the private sphere. One part examines certain effects of women?s increased participation in politics and in the workforce, concluding that these changes may cause conflicts with traditional values and consequently tensions in inter-gender relations.