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.

The role of the quality manager has evolved from being a quality controller to work with a more global business. Within many organizations in Sweden, however, the traditional role of the quality manager's remains and the tasks categorized as quality control still takes up most of the quality manager's time. The survey conducted as part of this master thesis shows that the quality manager in most businesses has multiple roles in addition to the role of quality manager, which can create a role conflict. One consequence of this is that each improvement is not given priority due to time constraints. Although the importance of a clear and committed leadership is the key for succeeding as the quality manager.

Calculations are an important part of planning around a construction project. From concept to completion of the project calculation is a tool to try to predict the actual cost. During the production stage in particular, deviations occur which makes the actual cost different from the calculations.This thesis is done in collaboration with JM Residential Stockholm. The study includes a cost follow-up in which a comparison was made between the calculated production cost and actual cost for the five projects. The aim of the study was to observe the most common reasons that a project deviates from the calculated production cost and then summing these causes in a number of categories.

Does goodwill affect the cost of capital? Goodwill is an asset which is characterized by much uncertainty regarding both what it is and how much it is really worth. Based on economic theory about information risk and principal-agent problems as well as theory regarding the cost of capital we test for the hypothesis that debt and equity investors perceive goodwill as something risky and hence demand compensation for taking on this extra risk. The proxies used for the cost of capital are cost of debt, beta and the EP-ratio. On a general level we find that increasing the level of goodwill seems to result in higher cost of capital as represented by the three proxies.

Arbetet visar praktiskt hur en organisation kan utnyttja kvalitetsbristkostnader, för att sedan utifrån dessa identifiera möjligheter till förbättring. I arbetet används identifierade kvalitetsbristkostnader för att ta fram en projektplan för motortillverkningen. Projektets resultat ska medföra att kvalitetsbristkostnaderna vid motortillverkningen minskas. Arbetet börjar med att identifiera vilka kvalitetsbristkostnader som motortillverkningen har dokumenterat. Därefter tas en enkät med öppna frågor fram, vilken behandlar kvalitetsbrister vid motortillverkningen.

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.

Sigill Quality Systems has been certifying beef since the autumn of 2006 using the brand name label Swedish Sigill. IP Sigill (the certifying system for integrated production) encompasses the values: animal ethics, food safety, free range and environmental concerns. Product quality is not yet one of these values, and there is a variation in the quality of Swedish beef. Swedish Sigill wanted to investigate the factors that influence product quality, review which of the present regulations that have an influence on product quality and formulate new regulations with the purpose of enhancing the product quality (sensorial, technological and nutritional quality). A survey of quality parameters and factors that influence product quality was done in order to establish a scientific foundation to work from.

The purpose of this thesis is to map out and investigate how the banking sector affects a customer?s willingness to change bank, and what the switching costs are for a customer when making these changes. A case study was performed through qualitative and quantitative questionnaires and interviews. The qualitative part was carried out to create hypotheses. The hypotheses was tested in a quantitative survey to be able to either accepted or rejected these them.

All companies wants? to be as profitable as possible. The company in question is one of the leaders in it´s field in Sweden. In order to increase profits as much as possible it is important to identify and eliminate eventual quality defect cost as far as possible.This study was performed in Huddig AB, and the purpose of this study is to try to develop a routine for monitoring the quality defect costs, and to improve communication and create feedback between production and aftermarket.In addition to an extensive literature review on quality defect costs most of the work have been conducted at the company. Own observations and interviews have been done with the staff to get a picture of the current situation and to try to come up with improvement proposals.During the study it was proved that much of the quality defect costs in essence, derived from the production, which is seen as positive because it is the easiest part of the company to improve.

In today's fast-paced, intense and complex media environment, it is hard for non-profit charity organizations to reach out and get their messages heard.In this study we examine whether the theories of advertising signaling also applies for charities. Past studies of the signaling theories indicates that higher perceived advertising expense leads to more positive effects on purchase behavior and brand perceptions. However, we believe that this does not apply for a charity organization. We argue that since charitable organizations have a fundamentally different mission than commercial companies, they will need different ways to signal quality and credibility, and therefore the common signal-theories will not hold for these organizations.To test our hypotheses, we conducted two surveys where the respondents saw one of five versions of the same ad for a well-known Swedish charity organization, or one of two ads for a commercial corporation. The ads had been manipulated to simulate different levels of perceived cost.Our results shows that perceived ad cost only affects attitude towards the ad if a charity was the sender, whereas perceived ad cost affects intentions, attitudes and credibility if a commercial corporation was the sender.

The purpose with this study is to compare different systems of grain storage from a financial point of view. Grain that is supposed to be fed to laying hens. The systems that were compared were different airtight storage of grain and a system of conventional storage. To make this case study I choose to compare four different systems. In the case study there was one system with bin drying of the grain, two systems with airtight storage of the grain and one system where you buy dried grain during the season. I made several of capital investment appraisal where I found the cost of each system, then I took the cost and divided it with the total grain use and calculated the cost for each kilogram of grain, and also the cost of the feed. Then I compared the cost from my case study with the cost of buying feed. All the systems except for one, gave a lower cost for the hen feed than buying feed from a dealer The best system, witch were bin drying lower the cost with about 80 000:- SEK.

Construction companies in Sweden have for recent years seen an increase in the numbers ofwarranty complaints associated with the market of resident buildings and the cost for this hasbeen measured to over 1.2 billion SEK per year. Working with poor quality cost as a way ofcreating insight about defects within the company?s processes is a method developed and usedby the manufacturing industry for decades, but have not yet reached the construction industry.This study has been performed in collaboration with a Swedish construction company, wherethe author has been stationed at the aftersales division for residential buildings. Owing tocircumstances, this published report has been made anonymous regarding the company whowill further on be namedthe Company. The Company is aware that warranty claims producegreat costs and has requested a way of putting cost and cause to specific claims in order ofreceiving a more specific cost view and to make the reuse of knowledge more efficient.

The purpose of this thesis has been to signify what creates quality for the dwellers. Bycreating a definition of the term we have showed how well the qualitycriteria?s has been fulfilled in the newly built one family house area Pumpkällehagen in Viskafors.The questions the thesis gives answers to is: What is quality for the dwellers inhousebuilding of today? and How well have these quality aspects been carried out in tracthousing areas? These questions have taken us to our main goal: To describe what qualityfor the dwellers is and how well it has been carried out in a certain area.The literature review is describing what was published before the making of this thesis.From four different publications within the concept of quality an analysis template hasbeen enacted. This template has been used for our case study, but is also supposed towork in future analysis of tract housing areas.Interviews was carried out with the areas architects; Ola Nylander and Mattias Karlsson,as well as the client; Mikael Bengtsson. From these we have gathered their point of viewon the background of the area, as well as their view on the term quality for the dwellers.Our work has brought us to enact nine different quality aspects, which we considercreates quality for the dwellers:? The Non-measurable properties? The rooms relative connections? Sufficient and user-friendly property complements? The property complements connection to the apartment? Location of the apartment and connections to the environment? Opportunities of outdoor activities? Orientation and transportation within the area? The social unity? The cost of the apartment and its form of tenureFrom the case study, using the analysis template, we can state that Pumpkällehagen is avery successfully built area where most of our assessment criteria?s and quality aspectshave been fulfilled.

More relevant price comparisons between groceries are possible. This study points outone possible path through an example. The purpose of this approach is to develop amodel in a realistic context. The main assumption behind the proposed model is thatprice always has to be compared to quality. The model (algorithm) starts with a basketwith the cheapest goods.

The Income Tax Act is enacted what criteria must be met to obtain a tax reduction of household work. Household work is the common term for ROT- and RUT-works. The purpose of the tax reduction is to increase job opportunities and to discourage that undocumented work performs.It is only for the labor cost as tax reduction is given for. The concept of labor cost is defined in law as it is not comprised of cost of materials, equipment or travel. The preliminary work provides no closer explanation what the labor cost includes.