Syftet med uppsatsen är att analysera om det i samband med denavskaffande revisionsplikten skett förändringar i arbetssättet förbetydande intressenter samt undersöka hur synen på småaktiebolags trovärdighet efter reformen har förändrats.Metodik:I studien har ett kvalitativt tillvägagångsätt med en abduktiv ansatsanvänts. Insamling av data har skett genom semi-struktureradeintervjuer med respondenter från en arbetsgivarorganisation, trekreditgivare och två myndigheter.Resultat:De främsta slutsatser som dragits är att kreditgivares arbetssätt inteförändrats i den omfattning som förväntats. Myndigheternasarbetssätt har däremot påverkats i större grad, vilket förklaras medatt de arbetar mot intressenter på ett annorlunda sätt. Efterreformen är det inte trovärdigheten till bolag som förändrats, utantill de sammanställda räkenskaperna..

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

External Thoughts is a studio based project with its purpose to throughworkshops establish contacts and create a dialouge about the content of contemporarygraphic design. The project also aims to apply a design curaticalmethod where the designer is both client and contractor, client and designer.We also wanted to investigate the design content as open-source and examinethe school versus the Internet?s future role in the design and for thedesigner. The project is a collaboration with Rasmus Östgård Ohlson fromBeckmans..

Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvättSyfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt.Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv.Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer.

In 2022, Russia completed its full-scale invasion of Ukraine. The EU responded with powerful restrictive measures against Russia to demonstrate its unified support for Ukraine, indicating that the perception of Russia as an external threat to the EU, particularly in Central and Eastern Europe (CEE), has become increasingly evident following the invasion. Drawing on theory and previous research suggesting that external threats strengthen group identities, I argue that Russia is perceived as an external threat to EU identity in CEE after Russia's invasion of Ukraine. Stephan and Stephan's integrated threat theory considers an external threat as either realistic, posing a threat to the ingroup's existence, or symbolic, posing a threat to the ingroup's worldview. The purpose of this study is to examine the relationship between EU identity and the perception of Russia as a group threat to the EU among individuals in CEE based on the nature of the group threat: realistic and symbolic.

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

This study is based on the development of a new software, which is used as a recommendationtool for selecting the best product. As part of the software development has an external partnerbeen asked to assist. The report will process the expectations that different people have on anew project but also how information is communicated to an external partner.The results from this study show that a software's function is closely linked to its usability.Therefore shall usability been taken into account when a new resource is created. The study alsoshows the importance of being able to share information, on how the program will beconstituted, to someone outside the organization..

Over the past decade, the fashion industry has experienced a relatively high rate of consumption with material and clothing becoming increasingly subject to waste and disposal. As a result of the increased awareness within the industry the interest in CSR (Corporate Social Responsibility) amongst retailers has increased substantially in an attempt to shy away from the critically amplified media attention. In addition the underlying demand from external stakeholders has forced companies to ensure they focus and act upon each stage of the product life cycle.This study provides a further in depth analysis of the fashion industry and conveys the key messages and steps that firms are taking in response to the external pressures and requirements based on four different merged process areas. This research paper examines the impact of CSR on two Swedish fashion retailers Åhléns and JC and shows how accountability relates to the external expectations and norms that prevail in society. The result shows that the firms do meet the demands within each sub category as a response to market demands.

Bakgrund: De senaste årens skandaler inom näringslivet har resulterat i att flertalet lagar och regler har skärpts. I Sverige har exempelvis nya och strängare regler för extern revision införts genom Revisionsstandard i Sverige, RS. I dagsläget gäller RS för alla aktiebolag och till följd av detta samt regeringens förslag att förbjuda kombiuppdrag har lett till en debatt gällande revisionsplikten i mindre aktiebolag. I många europeiska länder är dock små aktiebolag undantagna från kravet att genomgå extern revision.Syfte: Syftet med den här uppsatsen är att utifrån ett intressentperspektiv ge ett förslag på hur revisionsplikten i mindre svenska aktiebolag bör se ut i framtiden.Avgränsningar: Denna uppsats behandlar endast revisionsplikt i aktiebolag, eller motsvarande utländsk företagsform. Dessutom har kretsen av intressenter begränsats till att enbart gälla myndigheter och banker.Tillvägagångssätt: Genom intervjuer med Ekobrottsmyndigheten, Skatteverket och fem banker samt genom att studera lagstiftningen gällande revisionsplikt i Sverige, Norge, Danmark, Finland, Frankrike, Tyskland och Storbritannien kunde ett förslag till den framtida revisionsplikten i mindre aktiebolag utarbetas.Resultat: Jämförelsen länderna emellan visar att det med hjälp av redovisningsteorier är svårt att förklara varför vissa länder har revisionsplikt medan andra inte har det.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

This thesis has been carried out at Diac Metal AB at Torsvik outside of Jönköping. The company produces parts for, amongst others, office furniture and store equipment. The essay will be concentrated on one detail which is included in many of their products.Today the company uses an ordering quantity based on experience which is rarely updated. Furthermore the operations are performed in both the company?s own engineering workshop but also an external workshop.The purpose with the report has been to check whether an updating of today?s batch shaping and ordering system can mean simpler storage control and possibly cost reduction.

The use of vision applications are growing and the demand for integration and connectivity with other industrial automation control devices is increasing. Some businesses that are using vision technology follow US Food and Drugs Administration (FDA) regulation concerning audit trail. This thesis investigates the possibility to use vision technology for counting objects, achieving connectivity and to follow FDAs audit trail regulation. A market survey has been used to select suitable hardware and software to be used in the design of an application that is able to count objects and that uses standard industrial network connection i.e. OPC data access and Microsoft?s .NET components over Ethernet.

A degree project has been carried out at Motion Control, Västerås. The degreeproject ?Grafisk Skärm för Inbyggda System? have developed a first prototype of anembedded system with a display, a graphical user interface with touchscreen andpossibilities to communicate with external units.The work initiated with surveys of critical components. A technical specification forthe desired end product was developed. With the technical specification as support,design specifications for hardware and firmware were developed.After the specifications were done, a circuit diagram was developed and a circuitboard was made.

The purpose of this essay is to investigate adult students information seeking. We draw a distinction between traditional timetabled studies, flexitime studies and external studies. For many adult students flexitime studies and external studies involve a new kind of studying. The new types of studies entail that adult students must apply themselves to more information seeking. In our study we investigate how the students proceed when seeking information.