Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

Problemdiskussion: Under 2013 har Brottsförebyggande rådet lämnat statistik som visar att en fjärdedel av alla anmälda ekonomiska brott i Skaraborgsområdet är bokföringsbrott. En fjärdedel är en stor andel och borde undersökas mer ingående. Det är oklart hur många anmälningar som har kommit från revisorer under 2013. En rapport av Larsson (2004) visar dock att endast 1 % av alla anmälda ekobrott kommer från revisorer. Det finns flera studier som menar att anmälningsskyldigheten inte har haft någon effekt på förhindrandet av ekobrott då få anmälningar har kommit från revisorer.

Title: ?When The Line Between Transmitter and Receiver Blurs? ? A Study of how organizations look at social media as part of their external communication and how they respond to the environment in the new media toolNumber of pages: 49 (51 including enclosures)Author: Ida Hansson KällTutor: Cecilia StrandCourse: Media and Communication Studies D 30hpPeriod: Spring 2010University: Division of Media and Communication, Department of Informatics and Media,Uppsala UniversityPurpose/Aim: The aim of this essay is to study how five organizations look at social media as part of their external communication and how they respond to the environment in the new media tool.Material/Method: A qualitative method has been used. Five interviews as primary sources have been conducted with representatives from each organization.Main results: The main results of the study is that organizations have to integrate social media as part of their external communication plans in order to face and respond to their surroundings in a new interaction and multi-way communicative platform. Results also show that organizations are well aware of the importance of making use and participate in social media.Keywords: blogs, external communication, facebook, respond to the environment, social media.

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 motivation to conduct the study was that external project managers have become more common the last decades. At the same time trust is considered to be a key factor for efficiency and good results for the organisation. The group members? trust in the leader is built on past experiences of both the leader at a personal level, and the leaders? relationship to the task. Trust can also be built over time, when the leader earns trust from the group members.

Much attention has been directed to Charity Foundations and how they use the donations given to them. Donators and external organisations put pressure on and evaluate the performance of Charity Foundations. The purpose of this thesis is to increase the understanding of how Charity Foundations handle the pressure from external parties through a qualitative case study of one Swedish Charity Foundation. The most important external factors have been identified and the accountability relationships between each party and the Charity Foundation have been examined. The empirical material was collected through semi-structured interviews and from written sources.

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.

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.

In the 90's the establishment of external trade centers had a strong growth in Sweden, primarily in large and medium cities. Gradually took smaller towns by this development. In larger cities with larger and growing customer base than in small towns were not affected by the trade centers heavily, but in the smaller towns where the customer base was smaller, there was a risk that it created a negative competitive relationship between external trade center and trade in the citycenter. In some cases, competition is a positive development for both the citycenter and external trade areas, but in some cases there was a risk that the center became impoverished. In such situation there are theories that the different variety of different types of goods should be at the center and in external trade center could lead to a balanced trade relationship.

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..

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.

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.

Since 1987 until November 2010, the entrepreneurs who choose to conduct its? company in the Swedish corporate form aktiebolag had no opportunity to evade or deselect the mandatory audit. The only choice that really was there to make was to which audit firm they would turn to and the Swedish auditor?s position was rather unchallenged. Today the circumstances are different and the small businesses have been given a chance to take charge of their own situation now being able to remove the auditor.