Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

This report is based on factors that has had affect on drugaddicts in their decission on quitting their abuse. The questions we have built our report on are: What external factors have had an impact on the drugabuser to end his or her drugabuse? What internal factors have had an impact on the drugabuser to end his or her drugabuse? Does the police have an influence on the drugabuser to end his or her drugabuse? The report is based on intervjues with former drugaddicts. We have also studied the theory of symbolic interactionism and litterature written by different authors to obtain a broad picture of drugabuse. Our results in this report show that the people we have intervjued have been influenced by many different factors and people in their enviroment.

Around the world governments reach out to their emigrant population, embracingthem as part of the nation, expecting their economic contribution. The aim of thisthesis is to examine the political strategy and governmental activities of ElSalvador with the purpose to include emigrants in the nation building project. Themain question is what consequences this has for the significance of citizenship.This case study is based on the theoretical framework of external citizenshipwhich is a new fenomena emanating from states growing interest of theirexpanding diaspora. It divides external citizenship in two parts; a legal dimensionand a practiced identity.I find that as the economic potential of salvadoreans abroad increase, theSalvadorean government makes institutional changes to tie emigrants to thenationstate. This results in the possibility for salvadoreans to remain citizens intheir country of origin, practicing their salvadorean identity at the same time asthey naturalize abroad.

External shopping malls in the context of urban sprawl have, according too much of the previous research, had a negative connotation when it comes to urban planning and a sustainable society. In recent years, some of this research on the issue has changed course towards that it might be some positive opportunities and elements in this development, given that it follows certain patterns. This latter development is what we have chosen to look deeper into in our study, Sustainable urban sprawl.The shopping mall Allum in Partille center has been the subject of this case study, to explore how people's shopping habits and travels in connection with these purchases has been affected by the establishment of an external shopping mall from a sustainability perspective.The method we used was a questionnaire distributed at workplaces in Partille. The collected data were then analyzed by using some of the dominant urban planning theories, for thus underpin our analysis. We have supplemented the study with a collection of information on existing and planned shopping centers in Gothenburg region.Our study shows that external shopping centers located in already developed areas, with an existing social structure, can help to create a more compact city with fewer and shorter shopping trips, and more sustainable transport choices when purchasing goods and services..

The purpose of the study is to reach knowledge about how public librarians understands and describes environmental scanning as a working process in a Swedish public library. The study consists of 5 interviews with public librarians working within the same organization. The empirical material is presented in two ways. The first one is what aspects of the external world the librarians find important. The second is through a theoretical framework based on Magnus Hoppes model of environmental scanning, including communication and cognitive processes aswell as ways of analyzing information from the external world.

This essay is a case study carried out at Flow Systems Ltd that foremost aims to treat the internal marketing at the company. The aim with the essay is to analyze and evaluate Flows internal marketing in connection with a process of change and how this reflects the external marketing in relation to customers.The method that has been used is qualitative in the form of depth interviews carried out with management, employees and customers. This type of data was chosen since it is a good way of gathering more specific information regarding the informants preferences about the company. Among other things the results of the interviews showed internal marketing deficiencies, but that has not influenced the customers in a negative way. The conclusion was that the inferior internal marketing does not affect the cooperation and the communication between the company and its customers, however it has a big effect on the employees..

An explorative study on the work motivation of employees at a retirement home. The three main factors are internal motivation, external motivation and control. A comparison between how important they estimate the different factors to be and how they experience them today reveals which factor is their key motivator and which areas that need improvement. Results indicat that internal and external motivation are slightly more important than control. And the amount of perceived control reflects the amount of creative and initiative behaviour of the individual.

What kind of international actor is the European Union and how shall we define it? These are questions that many have tried to answer often by addressing the apparent uniqueness of the EU itself. One of these theories is Normative power Europe. A theory whose main argument is that the EU is best perceived as a changer of norms. My aim with this thesis is to test this claim and to see if the Union should be regarded as a normative power.

This paper is about the composition and function of boards of social enterprises. A social enterprise can be defined as a company, which is founded by users or external stakeholder in order to create jobs (or a work place), a meaning in live or to further integration. One tries to achieve this goal by a business activity and/or subsidies and/or neighbourhood projects. The amount of social enterprises grew steadily after the restructuring of social welfare in Sweden since the 1980. Alternative forms of welfare ? such as a social enterprise ? will probably grow further in importance.

Outsourcing is today a common phenomenon among businesses in most industries. The term outsourcing means transferring the responsibility of performing a certain function to an external supplier. There are usually certain methods to investigate the effects and the outcome of a function that is performed by the company itself. When this function is performed by an external party, the complexity of the function will increase.This leads us to our purpose: Based on different theories clarify how a company ensures a desired effect out of marketing when this function is outsourced to a certain retail- and advertising agency.In this essay we have defined us to study one of Sweden´s leading mobile operators who have outsourced their sales management to a retail- and advertising agency. To get an additional point of view, we have included one of the mobile operator´s intermediates, which is a selling agent whose sales function is led by the retail- and advertising agency..

The purpose of this thesis is to analyze and identify a selected number of key factors in successfully implementing open innovation. More precisely, it looks at how value is maximized using open innovation practices. The scientific approach taken is based largely on the network perspective, which puts relations to other companies in focus. An extended view of the resource based view (RBV), different from the traditional one by taking also external resources into account, is in addition central to understanding the use of external resources to create internal value. The two main research questions strive to look at how the company locates relevant partners and what the relations that are established with these partners should look like to get the most of open innovation.

Aim: The analysis model was introduced after several audit-scandals in order to enhance the confidence in the auditors? independence. Our purpose with this essay is to find out if the auditors experience that the stakeholders? confidence in their review of the financial information has increased as a result of the analysis model. We also strive to describe the function of the analysis model in order to give the reader a deeper understanding in this subject.Method: The scientific approch we have used in this essay is a qualitative survey method, in order to find out the auditors opinion and attitude regarding the analysis model and whether the stakeholders? confidence in the financial information has increased as a result of its introduction.

Teenagers are the group that spends most money on clothing. When choosing clothes, the so called internal and external signals could affect the perceived quality of the teenagers. The external signals are for example price, brand and place of purchase while the internal signals are the physical composition of the product as for example garment and size. The perceived quality is the attributes that the teenagers perceive that the specific article of clothing has. Today?s marketing, within the fashion line, is mostly to present the design of the product and aim the marketing for curtain segments and to keep a distance to others that are not within the segment group.

The Swedish system of environmental quality objectives is a so-called MBO, Management By Objective and has the purpose to guide the Swedish society towards sustainable ecological development. The system involves the whole society from the parliament and the government down to individual citizens. At the regional level, it is the county administrative boards that are responsible for the work with the system of environmental objectives. At the County Administrative Board of Västmanland County, it is the environmental unit who is in charge of work with the environmental objectives and they want input for how to improve their work with the environmental objectives, both internally at the Administrative Board and externally with external parties.The main purpose and goal of the study is to present the work of four other county administrative boards regarding their work with the environmental quality objectives and to identify external parties? opinions of how they want the County Board of Västmanland county to work with them in this matter.The work is designed as a case study of four county councils, where the environmental objectives coordinators at the four county administrative boards were interviewed about their work with environmental quality objectives.