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..

The aims of the practical work carried out for this thesis were to redesign a clinical decision support system for thoracic surgeons, called AssistMe, and to evaluate the concept behind this system. The main objective of the thesis is to give an account of the considerations that were found to be of key importance for designing a clinical decision support system for thoracic surgery. Another aim was to let future users test the system after it had been redesigned and evaluate the concept behind it. The thesis also investigates users? experience of the system and their views on whether it would be applicable in their daily work practice.

The purpose of this study is to examine whether there are any key factors for success to look for in launching a new business that affects the subsequent performance of the venture. Further on, the study will examine if there are any differences between believed and actual factors for success for an entrepreneur and the key factors for success given by existing theory. The purpose of looking in to the assumed gap between existing theory and entrepreneurs? believed and actual factors is to distinguish factors that make start-ups evolve. It is then important to investigate how they have worked with their business start-up and how they have worked with key factors for success in order to understand the impacts of their decisions.

This thesis describes how large Swedish companies finance their debt and identifies some factors that affect their decisions. The study is based on 10 well-known companies of which 9 are listed on Nasdaq OMX Nordic. The results show that the companies display several similarities concerning their debt structure and the factors which their choices are based upon. All companies in this study primarily use corporate bonds for their long-term borrowing, commercial papers for the short-term borrowing, and bank-facilities as back-up. There is a tendency that smaller companies in larger extent use bank-loans for long-term borrowing due to larger emissions costs when using market financing.

This study addresses the issue of mergers between consulting firms. Previous research has shown that there are specific factors that determine the outcome of a merger and that success is more likely if companies are more similar. The purpose of the study is therefore to define relevant factors and understand when resemblance matter and under what conditions disparity may cause problems. Furthermore, the aim of the study is to find a pattern of which factors are more important in a successful merger. The problem of the study is addressed through a qualitative research approach and is conducted on six different mergers.

The purpose of this study was to examine how the social services are applying the sections of the law concerning custody transfer within foster care. More specifically the aim was to find out what circumstances are underlying the social services decision to go through with a custody transfer within the foster care, and to find out which difficulties and possibilities the law offers when it comes to this process. The study was based on interviews with six respondents, within the social services, who have great experiences working with these issues. The study concluded that there are several factors which affects the decision whether to implement at custody transfer or not, and some of these are the child?s attachment, the child?s fundamental needs and consent from the involving parties in the case.

The purpose of this essay was to study factors that influence some youth to use narcotics. I wanted to increase my understanding and knowledge about these factors. I believe it is good to have such knowledge when you are working with youth who are using narcotics but also for a good drug-prevented work. It is a literary study, which covers the most frequently quoted results in the field of research.The questions for my study were:· Which factors influence youth to use narcotics on a individual level?· Which factors influence youth to use narcotics on a group level?· Which factors influence youth to use narcotics on a society level?My conclusion of this study was that youth often use narcotics because of many different factors and it is youth from all social groups in the society who are testing and using narcotics..

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

Making decisions have always been part of human life. Political decisions consist of many participants with both formal and informal ways to highlight problems and reach the political agenda. Processes difficult for an individual to distinguish and understand surround political decision-making. The purpose of this study is to investigate the decision process for a specific political issue, Swedish wine producers' desire to be able to sell their own wine at their vineyard; gårdsförsäljning. This is currently prohibited in the Swedish model due to an alcohol monopoly.

In order to produce grain in an economically rational manner numerous decisions have to be made. One of these decisions is what tillage system to use. The cost of the tillage system is a large part of the total cost in grain production. Different tillage systems result in different distribution of fixed costs, operating costs and timeliness costs. The price of the produced grain and cost of inputs also affect the best way to produce grain.

The purpose of this thesis work is to formulate a model with methods that describe key success factors to get understanding and awareness in organizational change projects. We have used a project within the township of Gothenburg as a case and connected to this single project the purpose is to identify key success factors to get understanding and awareness among employees within the township of Gothenburg. We hope that our result will be useful in other large organizational change projects. Theoretic basis for our study have been models and methods, while our purpose have been to construct a model with suitable methods for anchoring. Theories about coaching and process management are examples of methods to get understanding and awareness among employees in change projects.

This thesis has aimed to study steering process and institutionalization in the context of educational policy work. This has been conducted by using empirical material from the political decision-making process that preceded the implementation of a new national program on how principals should be educated and certified. By using an aggregated theoretical point of view containing new institutionalism and traditional Swedish curriculum theory, the process was analyzed from different perspectives. The results depict a process that contained several actors who tried to shape the principal education program differently. From the theoretical perspectives, the decision-making process could be understood as an act of both self-interest as well as trust in their own beliefs and cultural values.

The purpose of this study is to examine what motivates people to help others at risk to themselves. The focus is on international aid workers, which in their work put themselves in situations of risk. Earlier research shows that international aid work involves risks such as infectious diseases, violence, death threats, assaults, constant insecurity and risk to be traumatized etc. There is not much research done on what motivates to help others in spite of risks, hence we find this an interesting area. We have interviewed six respondents about the content and character of their motivation and factors that are important for the maintenance and development of this motivation.

Swedish agriculture faces future challenges regarding food production and land use. Increased competition for agricultural land creates complex situations, where conflicts may arise when productive crop land is in demand not only for food production but also energy- and fodder production. On top of that there is an obvious conflict of goals between agricultural production and non-agricultural exploitation of agricultural land. In several emerging economic regions it is noticeable how agricultural land is being expropriated for development of urban settlement and infrastructure, carrying potentially significant long-term effects. During the last decade the exploitation of agricultural land in activities other than food production has increased in Sweden and is expected to continue in the same manor. Approximately 700 hectare of land in Sweden is diverted from food production, annually, and in 2013, the Uppsala Municipality showed the greatest change in land use of all municipalities (SCB, 2013).