On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

Purpose: The purpose of this paper is to describe the perception of value and risk in CSR as well as analyzing how financial institutions influence responsible behavior in business in order to create sustainable economic growth.Methodology: The study has a qualitative research method used by an abductive process. Data has been collected through semi-structured interviews with respondents from three venture capital companies and three banks. The sample of respondents was done through a convenience sample with respect to access and expertise in the research area.Conclusion: The most important meanings of the research results have shown that CSR holds an intrinsic value concerning contributing value as its conceptual meaning in terms of sustainable development. CSR can also be regarded as a dimension of risk management to reduce the risk of negative externalities on corporate activities. Investors and financiers contribute to sustainable companies through active ownership and improvements in the CSR dimensions.

In conjunction with an overview of the organizational structure of the municipality of Arvika the Balanced Scorecard was introduced as a management model. After the Balanced Scorecard has been in use over a period of years the conception of it varies throughout the organization.The purpose of this study is identifying which factors are facilitating and which factors are obstructing when implementing the Balanced Scorecard in the municipality of Arvika. This is a case study of the staff organization of the municipality of Arvika. The study is explanatory as our objective is to describe why the current situation appears as it does today. A qualitative method has been applied during this study.

Background: Patients with cancer of the lung have to endure a quantity of physical, psychological and social difficulties. In their exposed position they are in need of help and support to pull through the situation. With the knowledge of factors effecting lung cancer patients? quality of life, it will be easier to give the help and support they need. Aim: The aim of this study was to describe factors effecting lung cancer patients quality of life from the patient?s perspective.

HIV/AIDS is a chronic disease that has increased and will continue to increase. Most health care workers will one way or another come into contact with it. The purpose of this literature review was to describe factors contributing to nurses' attitudes towards patients with HIV/AIDS. Sixteen articles were analyzed and quality assessed. The results revealed gaps in knowledge among nurses.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

Recent studies about refugees have shown that there are differences in how refugees are framed, depending on where they are fleeing from. Studies have also shown that right-wing populism and refugee framing can be linked. With the theoretical framework of Banulescu-Bogdans three frames and right-wing populism, this study examines how polish politicians within the PiS party have framed refugees fleeing in 2015 in contrast to refugees fleeing in 2022.The aim is also to analyze how and if right-wing populist discourses are reflected in the frames. Using framing analysis, nine statements from different PiS-politicians were analyzed. The results show that the dominating frame towards refugees during 2015 was the threat-frame, contributing to frame the refugees as a cultural threat and security threat. The dominating frame used towards refugees 2022 was the victim-frame, contributing to frame the refugees as deserving and worthy of help. Furthermore, right-wing populist discourses were clearly existing in the framing of refugees in 2015. Discourses as ??us?? and ?? the other?? along with signs of nativism are reflected in the frames.

The purpose with our essay was to examine what favourable factors there are for women to get out of drug abuse and from a gender aspect interpret how these factors are used in the treatment of female drug-addicts, regarded from the treatment personnel view. The questions we have focused on are: What are the favourable factors for women in the way out of the addiction. How can the use of favourable factors be interpreted from a gender aspect. In what way is the knowledge about these favourable factors used in the drug abuse treatment.To fulfil the purpose whit our examination and to get answers to our questions we performed an explorative examination and applied a qualitative method in the form of a half structured interview with five persons.The main features of the results in our examination were that unisexual treatment, the group and the friendship between women, children and pregnancy and professional and private social network were considered as the favourable factors for the women out of their addiction. Certain factors were used in the treatment as a way to socialize or resocialize the female drug-addicts to predominant social models of how a woman should be like..

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and management control systems. This thesis attempts, through a case study, to answer the question of how management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as management control systems is presented.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.