Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.

This thesis work is about how technical consulting companies can accept their organization before a coming recession. Technical consulting companies are together with the rest of the actors in the construction business constantly depended on the current economic situation on the market. How to adapt the organisation depends on the current situation on the market.To adapt the organization in the best way possible the companies need to recruit and educate personal. It is then very important to find a solution on how the current change of generation in the companies will be handled. The large and very much competent group of 40-talists will in a few years retire.

Based on widespread public debate prior to Swedish EMU-referendum 2003, the main purpose of this thesis is to examine and analyze the standpoint of the Swedish parliamentary parties in the EMU-issue, from perspektive of the following questions;1) What is the official standpoint of the parliamentary parties in the EMU-issue?2) What claimed effects of a Swedish EMU-membership or non-membership have the parties presented?3) What rifts can be found within the parties, in relation to their official standpoint in the EMU-issue?The Sweidish parliamentary parties´ standpoint in the EMU-issue will be analyze from the point of view of a number of current theories. These theories are basically democrazy theories that all have transnationalization and Europeanization as a common ground.The conclusions are, among others, that the parliamentary parties` standpoints in the EMU-issue are based on ideological values about whether or not a Swedish EMU-membership is good for Sweden. The Liberal Party, the Christian Democrats, the Moderate Party and the Social Party have a positive view on EMU and a deeper European integration, and basically value the economic efficency of the EMU higher than democratic decision making and a national currency and monetary policy. As for the EMU-critical parties such as the Centre Party, the Green Party and the Left Party, their view in the EMU-issue can be regarded as more nationalistic, since they say no to an exapanded financial cooperation.

On today?s competitive market, it is difficult to achieve profitability trough high prices on manufactured products. Profitability must be obtained through low manufacturing costs, high quality and short lead times. One of the companies on the market is Sandvik Coromant, manufacturer of tools and chips for metal cutting. This master thesis investigates the methods of manufacturing for boring bars at the manufacturing unit GVH4 at Sandvik Coromant in Gimo, Sweden.

For hundreds of years the scientific journals has been the foremost tool for scholarly communication. Publishing of research results is very important for scientists. Often the research is bound to the university and the research libraries supplies the scientist with all journals needed. The last decades the libraries have seen the costs for subscriptions to journals explode. Commercial publishers often lie behind the mostly unmotivated escalation in price.

Inom företagsekonomin talas det ofta om principal?agent?teorin. Det är en teori som visar på behovet av effektiva styrmodeller, som till exempel prestationsmått, för att kunna leda en organisation på ett effektivt och framgångsrikt sätt. För drygt 20 år sedan utvecklade det amerikanska konsultföretaget Stern Stewart & Co. EVA®-modellen (Economic Value Added).

The aim of this dissertation is the production of a landscape management document to protect and improve elements of biological, cultural and economic value found within the site at Tosthult. The study involves both analysis of the current grazing regime, comparison of today?s flora with flora collected in the fifties and a SWOT analysis of inhabitants? views on Tosthult?s landscape and neighbourhood. The resultant landscape management document applies to an area over 134 ha and is valid for thirty years. The proposal contains 26 separate management units, each with necessary information on the area, definition of management goals and the mix of management procedures to undertake.

Background: Investors have several options to choose from when the goal is to achieve the highest yield at the lowest cost and risk. Stocks are a common investment options, but is also associated with risks. Portfolios are usually constructed with several different assets to reduce the unsystematic risk of investment. Funds are similar to composite stock portfolios, the big difference is that they dealt with in their entirety and investors may not affect the fund's content. The problem remains that whether you choose stocks or mutual funds there is still uncertainty as to how the future will unfold.

The communication of self-service within the ICA-sphere, 1945-1960, points tothe central role of communication in technological change. The study coversthe communication from ICAAB, ICA-Förbundet, AB Köpmannatjänst, threepurchasing centres (Hakon, Essve and Eol) and their respective councils oftrustees. The councils communicated their reservations early on, while theother actors spread knowledge (both economic and practical) of the innovation tothe retailers, and some also to the consumers. The communication of thepurchasing centres and Köpmannatjänst gave greater opportunity for learning,due to higher levels of interaction..

At the beginning of the 21st century, youth unemployment is paid attention to by the Swedish government and media. A grand part of the unemployed youth live at their parents´ house because of economic reasons contrary to their primary goal to be able to make their own living. It can be argued that the young unemployed´ s social citizenship is inferior to working citizens´ social citizenship. The thesis will not deal with suggestions on practical solutions, but rather seek for theoretical answers to whether the responsibility for the young people referred to should be a responsibility of the State or of the family. Communitarianism is a relatively young theory which is interesting for this thesis because it sheds light on the dichotomy individual - community.

This is a study concern high school student?s view of religion and their religiosity. I dispensed a questionnaire to 124 high school students studying comparative religion in a large high school in Sweden, with the students from different socio-economic backgrounds. The result I came up with is that traditional religion activities have decreased, religion has not disappeared but taken other shapes than before. And I also came up to with the result that more than half of them who answered the survey likes the subject and there are tendencies by them who doesn?t like the high school subject religion that they live in a non-religious family.The study concerns following aspects: sociology, youth, human needs, religion, spirituality and individualization..

Since the beginning of the new millennium, China has opened itself to the outside world and in an enormous pace increased its contacts and relationships with other countries. The trigger to these dramatic changes of economic and foreign policies is the insight that China can no longer sustain its rapid economic growth, largely based on industrial production, on energy and raw materials from China alone.Good relations with African countries have been of highest priority in China?s strategy of ?Going global?. The new African policy is based on the two principles of mutual benefit and non-interference in internal affairs ? as opposite to the West?s strategy of structural adjustment programmes (SAP), which include massive interference in internal affairs.

The transformer is one of the most common and most important electric machines for power companies. Cost of investment and the economic worth of a transformer are counted in millions of SEK. Because of that, proper maintenance actions that may lead to longer technical life time should be the aim in all situations.The aim with the report was to perform transformer diagnosis by dissolved gas analysis on Umeå Energi AB´s power transformers and a risk assessment. The report should also contribute to longer life time for the transformers.Oil samples were taken from each transformer two times. The first sample in summer 2013 and the second in April 2014.

China has in recent years experienced a great economic growth, which has attracted the interest of several Swedish companies. Notisum is one of those companies and they have started up a subsidiary in Shanghai, China. This paper is intended to describe Notisum and EnviTools internationalization to China focusing on the obstacles encountered and how the company handled them. In order to achieve this, empirical data was collected through an interview and a literature review. By studying Notisums and EnviTools internationalization process to China, several obstacles were found.