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: Small- and medium- sized businesses have during a long time had difficulties in raising long-term funding from external financiers, a reason for this is that these companies may have more information about their own business than the bank has. One way to reduce this problem is to hire a certified public auditor or a certified accounting consultant. Much has changed in recent years in the accounting profession. Mandatory audit has been abolished for small- and medium-sized businesses, which has led to major changes. Auditors are now not mandatory for these companies, which opens up the market for accounting consultant´s.

Syftet med denna uppsats är att ta reda på hur lokala kommunikationskonsulter i Falun/Borlänge-regionen ser på opinionsbildning via professionella konsulter. De centrala begrepp som avhandlas är PR, opinionsbildning och lobbying.Den teoretiska ram som omger undersökningen består av de teoribyggen som skapats av Jürgen Habermas, James E. Grunig och Larsåke Larsson. Habermas ställer sig tveksam till den demokratiska nyttan av professionell opinionsbildning, Grunig är mer positiv och Larsson ser både för- och nackdelar med PR-verksamheten. Larssons undersökning av opinionskonsulter från 2005 refereras också.Undersökningen bygger på intervjuer med ett antal kommunikationskonsulter verksamma i Falun och Borlänge.

LRF Konsult is a big consulting-firm with offices located all over Sweden. The corporation offers a wide range of services and a lot of the customers are small businesses active within the green sector. An analysis of the corporation made in 2006 showed that one of LRF Konsults weaknesses is that many customers are unaware of the wide range of services that LRF Konsult offers. The internal communication is believed to play a big role in marketing these services. Therefor, the objective of this thesis has been to investigate why the transfer of customers between accounting Consultants and business advisors is not greater and how this can be improved.

Syftet med denna uppsats är att ta reda på hur lokala kommunikationskonsulter i Falun/Borlänge-regionen ser på opinionsbildning via professionella konsulter. De centrala begrepp som avhandlas är PR, opinionsbildning och lobbying.Den teoretiska ram som omger undersökningen består av de teoribyggen som skapats av Jürgen Habermas, James E. Grunig och Larsåke Larsson. Habermas ställer sig tveksam till den demokratiska nyttan av professionell opinionsbildning, Grunig är mer positiv och Larsson ser både för- och nackdelar med PR-verksamheten. Larssons undersökning av opinionskonsulter från 2005 refereras också.Undersökningen bygger på intervjuer med ett antal kommunikationskonsulter verksamma i Falun och Borlänge.

Every plan and program decided on by an authority or municipality, where the environmental impact can be considerable, must be environmentally assessed according to Environmental Code, the Planning and Building Act (PBA) and the Regulation on Environmental Impact Assessment.The purpose of this study is to examine the Environmental Impact Assessment (EIA) for The Region Development Plan for the Stockholm Region, RUFS 2010. The plan was approved by at that time the Regional Planning Office (Regionplanekontoret), which procured the process by Consultants. RUFS 2010 includes two merged plans ie. a regional Development Plan (RUP) and the Regional Spatial Plan for Stockholm. It was necessary to establish an environmental assessment of RUP, but not for the regional plan.

I varje projekt finns det brister i kommunikation som kan leda till att kostnad, tid och kvalitét påverkas. Varje projekt är en tillfällig organisation med olika företag och olika personer med varierande erfarenheter inom projektering. Detta medför att varje projekt är i sig unikt och hur alla ska kommunicera med varandra kan vara stora frågetecken under projekteringens förlopp. Denna rapport tittar närmare på vilka brister och svårigheter som kan uppkomma i projekteringskedet..

The recent accounting scandals in large companies in both USA and Europe, such as Enron and Scandia, have led to a huge debate about the quality of financial reports approved by auditors who, at the same time, offer consultancy service to their audit clients. Many researchers and experts argued that there is a role conflict when an auditor offers consultancy service to audit clients. They argue that the main duty of an auditor is to verify the truthfulness of the company's financial statements. Giving consultancy service to the audit clients will impair the auditor's role to examine the company's books independently because of the economic bond between auditors and audit clients.As a result of the Enron scandal, the legislators in the USA have made restrictions to how auditors provide non-audit service to audit clients. However, the legislators in Sweden, unlike the US, did not choose to introduce such restrictions.

The right usage of tacit and explicit knowledge is becoming increasingly important for businesses worldwide. This thesis searches the answer to how management Consultants tackle the challenges originating from converting this type of knowledge into codified use. With the help of a case study analysis it was possible to gain special insight into the processes of knowledge collection, codification and re-usage at a major organization built upon knowledge utilization. In order to provide the reader with a wider picture, the main subject of the study has been analyzed from two perspectives: a practice based and an objective based perspective. Furthermore, two different types of knowledge, tacit and explicit have been differentiated and studied in relation to each other, to gain a better understanding of their origin and conversion process.

The purpose of this thesis is to achieve an increased understanding of factors and considerations of importance to larger companies? purchases of tax consultancy services. Based on a qualitative case study, the thesis more specifically analyzes purchasing companies? perception of quality in tax consultancy services, how the companies organize their purchases of such services and the relationship between purchasing companies and tax Consultants. The study suggests that tax consultancy services constitute a heterogeneous group of services which are normally purchased by people in charge of either accounting or tax matters in the purchasing company.

This thesis examines a project that has been conducted at a software development company. The aim is to investigate which problems firms of this kind faces performing projects. We choose a theoretical frame consisting of a modern view on how to manage projects. The view argues that the management of each project has to be adapted to the situation at hand. This theory is divided into two separate streams of reasoning; one emphasize learning, delegation of responsibility and flexibility, while the other argues for control, time planning and the importance of keeping to the plans.When we compare the theories to the case we draw three main conclusions: A thorough phase of investigation is required to produce the necessary planning documents.

With this paper my aim has been to investigate my subjectivity and responsibility as a landscape architect and to find ways to relate to it and handle it in my work. When I advocate a certain concept for a project, I influence the outcome, and in doing so I take on a personal responsibility. Even though my judgement is built upon facts and cooperation with colleagues and other Consultants, I am always responsible for the part I play and how I affect the course of action. To what extent can I advocate my view and is it actually my responsibility to do it? How is my subjectivity part of my knowledge and influence as a landscape architect? I have interviewed three well known Swedish landscape architects to have their view on the matter. Since they are all strong individuals with huge experience and influence, the personal responsibility they bring upon themselves for their design action is as important. I have also used one of my own projects as a case study, analysing my design and standpoint and my relationship to the client to illustrate how these questions emerge even in the smallest projects. In the last section of the investigation I have searched for clues in diverse literature. This section is divided into three view points; the society, the profession and the individual..

To make your company change from a conventional workflow to an ICC-based workflow you need tomake investments in time and money. On the other hand you get your reward in terms of a stable andquality safe production. To choose this way of adjusting your company to new routines requires accuracyas well as a great deal of commitment. It is not only about having the right equipment. There area lot of factors that affect the quality of production.Our ambition with this report is to bring out the importance of general thinking when it comes toICC-profiling and to discuss on which basis printing profiles should be created.

The study aims to shed light on the phenomenon of employeeship at a Swedish Staffing Agencise . This has been done on the basis of two questions. How can employeeship look like in a service? What is the role given employeeship in developing contexts? In order to answer the purpose and issues have a quantitative approach been used. Based on the theoretical frame of reference has the form of surveys created.

The purpose of this essay is to examine whether and how labor Consultants, job coaches, guidance counselors promote the possibility of self-realization of the clients they encounter in their work. By analyzing, based on the theoretical framework, six semi-structured interviews of people having the chosen professions answer the questions "Do counselors promote client's opportunities for self-realization in their work?" and "If so: how is this practiced?". In the theoretical framework three important concepts are addressed: "identity", "recognition" and "self-realization". These are explained with the help of works by including Emma Engdahl, Anthony Giddens, Axel Honneth and Allison Weir.