The purpose of this dissertation is to describe small businesses? opinions about the auditor as a business adviser as well as their need for advice, dependent on which stage of the lifecycle model they belong to. This dissertation has a qualitative approach as the authors wanted to gain a deeper understanding about the problem area. As the lifecycle model in this dissertation consist of three stages, the authors have interviewed six small businesses, two in each stage. The interviews were conducted with the owner and took place at the location of the business.

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

Goodwill har under en längre tid varit ett av redovisningens stora problemområden. Debatten om redovisning av detta komplexa begrepp har pågått länge. Frågan om tidsperioden för avskrivningar eller om koncernmässig goodwill överhuvudtaget skall skrivas av har varit en av de mest omstridda redovisningsfrågorna.International Accounting Standards Board är ett oberoende organ vars åtaganden är att fastställa standarder inom redovisning och finansiell rapportering. IFRS är det regelverk som ges ut av IASB. Utvecklandet av IFRS sker genom en internationell process däralla intressenter (nationella normgivare, utgivare och användare av finansiella rapporter, revisorer mm) som berörs är beviljade att delge sin uppfattning.

Background: To maintain or increase the trust in the market, companies can disclose more voluntary information in the annual reports. According to prior research the annual report is the primary source of information for small shareholders and investors. Thus, it is of interest to investigate why companies chose to report the voluntary information inquired by this group. Purpose: We investigate some company-specific factors to decide whether these determine the extent of voluntary information, particularly inquired by small shareholders and investors, in the annual reports of listed Swedish companies. We also aim to discuss underlying causes for our result.

Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

The aim of this study is to investigate the components of religion and spirituality in the specific context of "Fryshuset" ? a multicultural and glocal arena. Against the backdrop of contemporary researchers such as Heelas and Woodhead and their hypothesis about the "spiritual revolution" and a "new spirituality", as well as the postmodern discussion about "the return of God", this study discusses how religious change can be understood in the context of Fryshuset.The theoretical point of departure is taken in a hermeneutical method where Fleck´s theory about "thought-collective" and Gidden´s theory about the "duality of structure" are used in order to understand and describe the dialectical relationship between individual and social structure.The method used in this study is qualitative. The interviews are made of six individuals representing different social projects at Fryshuset.By analyzing the material from the field study through theories on religious change, three areas are identified:"The subjective turn"Religion and spiritualityA Cosmopolitan interpretation of life The result of this study is that the religiosity among the interviewed can be described through Taylor?s understanding of the "subjective turn".

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

An organization must manage its resource consumption and material flows in order to satisfy the demand of its products as efficiently as possible. Managing of the aforementioned requires a balance between the organizations resources (such as the capability of distribution and production) and the market demand. According to Gardner (1990), an estimation of future demand is a necessity for maintaining the balance. An instrument that is used frequently to estimate future demand is demand forecasting. The demand forecasting practice has been thoroughly studied and a plethora of academic contributions exist on the topic.

In Peter Weiss debut Fra?n o? till o? (1947) the ?I? travels from island to island as a castaway. The island here can signify, or work as a synecdoche for exile and the feeling of isolation that exile often induces. But the movement from island to island also implies a restless state: Peter Weiss shifting from painting to writing to filmmaking and theatre, from German to Swedish and then back to German. The years during exile and the years that followed the exile until his breakthrough in Germany with Schatten des ko?rpers des Ku?tchens (1960), Abschied von den Eltern (1961) and Fluchtpunkt (1962), were the formative years of Peter Weiss authorship.

The last years trends of increasing globalisation and the decreasing importance of the nationstate has led to rising flows of travellers and information throughout the globe. This has affected the competition between destinations; they are now competing in a global market. The importance of placemarketing and representing a place identity, is today essential to attract customers from around the world. The purpose of this essay was to examine how Iceland as a place is represented through the photographs in horse tourism. The research questions asked were: How is the Icelandic landscape represented in photographs? How is people and horses represented in the landscape? And how can the horse be analysed as a part of the Icelandic landscape? The method used for research was image-analysis, a qualitative approach where horse tourism-websites and photographs on these websites were strategically selected.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

The purpose of this study is to increase the understanding of activities, flows and waste in a company's production process. By performing a value stream analysis, non-value adding activities are identified in a production process and then the suggested improvements that can reduce lead times will be stated. The value-stream mapping identifies the flow of information and the flow of material in a production process and this provides the basis for the identification of non-value adding activities.We conducted the study at Lammhults Möbel AB in Lammhult Sweden, where the production flow of Spira-21 has been investigated. This to identify any non-value adding activities that affect the flow negative and consumes time and money in a non-value adding way.A reasonable approach for the project was taken by studying the methodologies and theories. We conducted interviews and site surveys at Lammhults Möbel AB where the flow of information and material in the production process were investigated.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.