Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Arbetet grundar sig både i en empirisk och teoretisk studie. Jag har gjort en kvalitativ undersökning, där en observation på tre olika skolor i Västerbotten har lagt en grund för arbetet. Fokus har legat på att studera hur lärare tar tillvara och kopplar undervisningen till elevens tidigare kunskaper, för att få en helhet och förståelse i skolan samt hur moment börjar och avslutar och om det sker någon uppföljning kring momenten. I observationen låg även fokus på hur elevernas färdiga material hanteras och samlas.Syftet är att försöka komma på ett sätt att kunna dra nytta av tidigare kunskaper eleven fått, för att skapa förståelse och ett helhetsperspektiv i skolan. Jag har gjort litteraturstudier hur portfolioteknik fungerar och hur man kan koppla till tidigare kunskaper.

The aim of this thesis is, from a business perspective, to examine how the pharmacy chain Medstop is working with their positioning in order to achieve competitiveness in the re-regulated pharmacy market. This is studied through a theoretical framework that demonstrates five forces that affects the competitiveness in an industry, the five-force model by Michael Porter.The thesis is a qualitative case study where data collection was done through interviews, literature, articles, websites and internal information from Medstop. The data was then complied into the theoretical perspective the authors have chosen for this paper, the five-force model by Michael Porter. This model was chosen because it gives a broad description of the competition a company faces by describing five different forces that affect the competition within a branch. The fact was collected on the basis of the marketing strategy positioning, and the essay is written from a business perspective.Our cunclusions are that the pharmacy chain Medstop are in their initial positioning and has chosen to position itself on the basis of their core values; credibility, safety and security.

The manufactory industry, due to decline in profit margins, is seeking new business opportunities by moving towards servitization and value-adding services in after-sales. We have therefore conducted a case study to investigate a manufacturing company in their current transformation towards servitization. By studying the management perspective, we aimed to understand how Information Technology, by adding value, could play a role in the transformation process. This study shows that information technology can take an integrating role, by supporting new value-adding services to provider and customer, as well as a co-creating role, where both provider and customer benefits by learning from each other, in the changing work process initiated by new services. The study has also shown that Information Technology, together with organization, information and people, are crucial components in the manufactory industry?s transformation towards servitization.  Furthermore, the study has also shown that the value chain has the potential to drastically change due to the value-adding that the information technology brings to the progress of servitization..

English title: "Motivated system technician wanted" A study of the relationship between two parts in job advertisements". The purpose of this study is to describe the linguistics of job advertisements. The focus is on discursive practice and how the relation between employer and the proposed employee is created through the process of communication in job advertisements. The method concists of two parts: A critical discourse analysis using the three dimensional model for critical discourse analysis by Fairclough and a text analysis inspired by Hellspong & Ledin. 40 job advertisements were examined and the analysis revealed that the majority belongs to the category traditional job advertisement and a minority uses more than one discourse.

Background: The Swedish fashion industry grows steadily, today it?s populated by many small and medium sized companies. Due to the big clothing chains dominant position small businesses risks to be ousted out of the fashion industry.Smaller companies may find it difficult to reach out to the customer by traditional advertising because their budgets are often smaller. It is therefore important for smaller companies to create loyal customers. If the smaller sized businesses in the fashion industry do not follow the rapid developments in society and focus on building strong brands and relationships, they will have problems with surviving in the long run.Problem definition: Which communicative factors are important in the choice of brand strategy to create a long-term survival for small and medium-sized companies in the fashion industry?Purpose: The purpose of the essay is to analyse and evaluate the brand as a communications tool for building a brand image.Method: The data which is being used in the essay is collected from interviews with companies and survey of each company's existing and potential customers.Theoretical perspective: Relationship Marketing Perspective and Transaction Marketing PerspectiveTheories: Brand Strategies, Total Communication, Brand Equity, Involvement Theory, Service Value Profit Chain.Empiric: The empirical data is primary data gathered from interviews with a representative for each company and from the questionnaires distributed to the customers of each company.Analysis: The analysis is an interpretation of the empirical material collected from interviews with each company and customers survey.

Fordonsbranschenpräglasidagavkraftigkonkurrensdärprodukternaalltmerefterliknarvarandra.Samtidigtharkundernasbeteendekraftigförändratsochsammasakereftersträvasinteavkundernasomförbaraettparårsedan.Förattskiljasigmotkonkurrenternaidaggällerdetattjobbamedmjukavärdensomtillexempelkundhantering.FörVolvoPersonvagnarSverigeABinnebärdettaettenormtarbetesomSverigesstörstabilmärkeattbehållasinnuvarandemarknadspositionochsamtidigtfinnaenvägattgåpådenrådandemarknaden.DettavillmannugöragenomattinföraettCRM-­?systemsomskahjälpaåterförsäljarnaattlättarehanterakundernaochskapavärdefördem.FörattbrytanerbegreppetCRMharvianväntossutavfyratemansomgenomsyrarhelastudienvilkaär,kundbeteende,kundlojalitet,kundvärdeochCRM.SyftetmedstudienvaratttaframenkommunikationsmodellsomhjälperföretaginombilbranschenförmedlautsinCRM-­?strategi.GenomattutgåifrånVolvohoppadesvikunnahjälpatillmedattklargörastrategiskanyckelfaktorerfördetta.Dethärskahjälpademattsevilkariskermanskaundvikasamtvartfokusbörliggavidutformandeavsinstrategi.StudienäravkvalitativartochbyggerpåintervjuerfrånVolvoochtreolikaåterförsäljaredärviäveninkluderatsäljareförattskapaenhelhetsbildöverproblemet.Vårtempiriskamaterialhartillsammansmedvårteoretiskareferensramhjälptossattbesvaravårafrågeställningar.UtifrånstudiensinsamladematerialharvifåttredapåattbehovetavCRMärstort.Återförsäljarnapratarmycketkringteorinmenansersamtidigtmycketintevaragenomförbartfördempågrundavotillräckligaresurserochtidsbrist.Detärävensvårtfördemattkommunicerautstrategintillverksamhetendåförändringärsvårattgenomföra.Idagfinnerviettglappmellandeolikaavdelningarnainomverksamheten,vilketskaparentydliggränsdragningomvadsomärpraxispådeolikanivåerna.SlutsatsenavstudienpåvisarCRM:sförmågaatthjälpaVolvohanterasittkundfokusgenomattblandannatunderlättainformationshantering.Dettaledertillattmankanökaförståelsenomkunderna,stärkarelationerochhjälpatillattöverträffaderasförväntningar.DetviävenkunnatseärattCRMkanhjälpaallanivåerinomettföretagochblirdärförenangelägenhetförallainomverksamhetenattjobbaefter.FörattlyckasfåutsinCRM-­?strategitillåterförsäljarnagällerdetattVolvoärnogamedhurdekommunicerarutsinstrategisamtskaparenhetlighetiåterförsäljarnasinternaprocesser..

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

Företag befinner sig i en konkurrenskraftig värld och för att lyckas överleva måste de ta handom sina befintliga kunder såväl som attrahera nya. Med hjälp av dagens teknologi, har företagmöjlighet att lagra information om sina kunder och kan därför få en ökad förståelse förkunders beteende och önskemål. CRM-system (Customer Relationship Management-system)är ett hjälpmedel i detta arbete och har därför blivit en prioriterad investering för företag dåkunder betraktas som dess viktigaste tillgång. CRM-system är en kostsam investering,samtidigt som chansen för att misslyckas vid implementering är stor. Därför är det av stor viktför företag att efter implementeringen kunna hantera, använda och ha förståelse för CRMsystemetsolika funktioner för att lyckas stärka kundrelationer och erhålla tänkta fördelar somsystemet syftar till.Studien tillämpar kvalitativa undersökningstekniker där ett fallföretag har undersökts genomintervjuer.

Title: Nelson Garden AB ? Analysis and recommendations based upon the Service Management System Course: Business Leadership within horticulture and agriculture. Author: Annika Kirilov Tutor: Carl-Johan Asplund Examiner: Anders Kristoffersson, lecturer within business economics, LTJ- faculty, SLU Alnarp Keywords: Bröderna Nelson, Nelson Garden, Service Management System, marketing, customer service, retailer Aim: Explore how Nelson Garden AB manages to reach out to customers through positioning of their own labels, when they as a manufacturer are partly dependent on the competence and sales skill of retailers. Methodology: E-mails were sent out to 6 different companies with a proposition for participation. Of those companies that gave a positive answer the most suited company for the diploma work was selected. Thereafter, a contact was established through telephone with the CEO of the chosen company and relevant questions to him were formulated. The second time of contact the first interview was held and half of the questions were answered.

The Swedish educational system has taken a step toward change in hopes of a better education by presenting a new national curriculum: Curriculum for the compulsory school, preschool class and the leisure-time centre 2011 (Lgr 11). I have therefore chosen to analyze the textbooks Champion 4 and Portfolio based on the objectives and areas of knowledge for grades 4-6 found in the syllabus for English in Lgr 11 in order to find out whether or not the textbooks are in harmony with the syllabus and if the textbooks can be used to help students meet the requirements found in the syllabus for the English subject.The purpose of this study is to analyze selected textbooks for the English subject for students in fourth grade to find out which of the curriculum?s requirements are met for grades 4-6, that is, goals and areas of knowledge and if they can be used in the compulsory school.The results of this study show that the analyzed books can be used in an education that today follows a new curriculum. However the education should not only be based on the textbooks. The teacher must take responsibility for designing an education that suits the intended student group, but also provides students with different learning styles an opportunity to develop in their individual ways.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.

Problem: The corrugated board industry is highly affected by customer uncertainty, various demands and short delivery times. In combination with a complex multi-step production process managers have to be able to identify bottle-necks and gain knowledge and understanding of how different changes in process will affect the production output. <br/><br/>Purpose: The purpose of this master thesis is twofold, (1) to examine applicability of complexity theory through agent-based modelling on a production process (2) to identify improvement areas in order to increase the production output at SKS production site in Eslöv, by modelling and simulating the production process through an agent-based model. <br/><br/>Method: The chosen method of this study is a combination of a case study and a complex system approach. The empirical data was collected through interviews, observation and document studies which were analysed through an agent-based simulation model.

SEB Merchant Banking provides to its institutional customers a true market neutral product called Dynamic Manager Alpha (DMA). The DMA is constructed by a long position in an exceptionally well performing mutual fund and a beta adjusted short position in an appropriate index. The key to making the product market neutral is adjusting with the correct beta, since the beta changes, it is very important to have a good model for predicting beta in the future.This master thesis begins with describing what beta is in a CAPM sense. It then continues with recognizing the so called ?Two Beta Trap?, which separates two kinds of beta.