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.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what influence pillar 2 have. We also want to explain if Basel II has influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..

The population over 65 years of age is increasing and health in elderly has been a subject of research for decades but voice function and vocal health has not been prioritized. The purpose of this study is to obtain reference value for the Swedish version of Voice Handicap Index (RHI) and the Throat Scale among people over 65 years of age and assess voice function and vocal health for this age group. The questions were as followed:1) What is the reference value of RHI for people over 65 years of age? 2) What is the reference value of the Throat Scale for people over 65 years of age? 3) Is there a correlation between a self-rated VA-scale on the perceived degree of voice problems, and the self-rated RHI-/Throat Scale result? 4) Does age, gender or previous profession matter for the self-perceived voice?In total 100 individuals participated in the study, 50 women and 50 men, between 65 and 92 years old. The reference value of RHI for people over 65 years of age was 13,4 points and the reference value for the Throat Scale was 7,7 points.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

This two years master?s thesis in Library and Information Sciences aims to investigate and put the services of 118100 Svar På Allt (SPA, an SMS mobile question and answer service) and Fråga biblioteket (FB, a library operated e-mail reference service) into the context of the reference encounter. Questions sent to SPA and their subsequent answers are analysed, and part of these questions are forwarded to FB for comparative studies. Both of the formats are compared to the reference encounter as a whole. The framing of the question originates in the assumption that there may be a need for further negotiation of the questions submitted to the aforementioned formats.

The subject of sms-loans is examined by using primary and secondary sources?. This form of credit is formally independent from other obligations with a very short credit period and the amount of the loan is low. This form of credits is applied by mobile phones and on the internet by several companies, some of them are presented in this essay. These type of creditors do not come under any sanctions from the Swedish Financial Supervisory Authority as is customary for other creditors, they only need to register.

This two years master?s thesis in Library and Information Sciences aims to investigate and put the services of 118100 Svar På Allt (SPA, an SMS mobile question and answer service) and Fråga biblioteket (FB, a library operated e-mail reference service) into the context of the reference encounter. Questions sent to SPA and their subsequent answers are analysed, and part of these questions are forwarded to FB for comparative studies. Both of the formats are compared to the reference encounter as a whole. The framing of the question originates in the assumption that there may be a need for further negotiation of the questions submitted to the aforementioned formats.

Large companies in today?s business environment are to a great extent depending on their credit score by rating institutes like Moody?s and Standard & Poor?s. There is however indications that these big institutes are not always rating companies accurately. This is why this thesis aims at developing a new credit rating model, CRITA-Score, with the objective of determining a company?s financial health more accurately.

The purpose of this master thesis is to investigate the differences between the traditional way of conducting a reference interview and the electronic way. The main questions of this thesis are: How does the electronic reference interview appear in comparison to the traditional one? How do the librarians experience the differences? Is quality affected in the electronic reference interview? Examples from Fråga biblioteket Ask the Library have been used in this study. The method used in the investigation is based on qualitative interviews in combination with studies of relevant and recent literature. The librarians interviewed all have experience from both traditional and electronic reference work.

The purpose of this Master thesis is to compare the perception and significance of reference work in two countries, Sweden and Germany. This will be achieved by means of a literature review of previous research literature and public documents and a content analysis of articles from two library journals.A first step was to examine the historical development of reference work in the selected countries. In connection with this there proved to be distinct phases in the discussion regarding reference work. These phases with their specific discourses, themes and emphases reflected and thus later were confirmed in the second part of the study.The results show that despite some similarities there are also quite a few differences in how reference work is perceived in both countries. For Sweden, the idea of reference work was introduced relatively early.

This is a study on the electronic reference work of some Swedish university and university college libraries. The purpose of the study has been to find out how the service works at the different libraries, to study the electronic reference interview and to find what is important when you start a new electronic reference service in the light of Brenda Dervin's sense-making theory study. Furthermore, we examine the aims of the electronic services offered and the differences between electronic and traditional reference interviews. In the background to the study we place electronic reference services in a context by describing the role of information technology and electronic mail in the libraries. The electronic reference interview is studied with the help of literature on the traditional reference interview.

Credits are considered as a natural financing form for all types of companies. The financial market in Sweden is dominated by four banks and the credit appraisals that are done by these banks are partly based on credit reports from external companies. This thesis? purpose is to increase the knowledge of which the consequences of payment remarks can imply for companies in relation to the banks. A qualitative study has been done to relay to the purpose, through the means of interviews with four companies, four banks, one rating institute and a collecting agency.

During the recent financial crisis there has been an intense debate regarding small enterprise?s possibilities to borrow money. Statements from interest groups and results from surveys among Swedish non-financial companies indicate that their situation has worsened. Credit worthy enterprises that under normal circumstances would not have any problems getting financing are now facing financial difficulties. In contrast, an economic report from the Bank of Sweden concludes that Sweden does not suffer from a severe credit rationing due to the financial crisis.

The aim of this Masters thesis is to understand how librarians develop their reference service. The purpose was to find patterns in how librarians work with reference questions. As a theoretical framework we have used research in the reference field. Where do the skills of the search process come from: education or experience? Answers were sought to the following questions: - How different are the search process in practice compared to theory? - Which similarities and differences are there among the informants? - How important was the education in comparison to the knowledge about the libraries collections? - How did the changes in the school system in 1993 influence reference education and what could the consequences be to the reference knowledge among librarians? We sent out a question form and a search question which was answered by 12 librarians in university and university college libraries.