Purpose: To investigate whether or not the credit granters believe the quality in audits will deteriorate after the abolishment of statutory audit and, if that is the case, how the abolishment will strike the purpose and goal of accounting.Approach: To answer our purpose we carried out a literature study to later implement interviews with four granters of credits specialised in business accounts.Findings: The process of credit granting will not change after the abolishment of statutory audit for companies still using audit reports. Though, for other companies the process will change dramatically since the lean time of the process will increase. Higher demands will be put on these companies since the reliability in the economic information will decrease when it is no longer being reviewed in the same sense. Though, the credit granters believe that some form of substitute for audit will be demanded in order for the companies to be granted credits from the bank..

The aim of this essay is to examine how important marketing and networking is for the meeting industry in Stockholm. The meeting industry is one of the most profitable areas of the tourism industry today and a major contributor to economic growth in Sweden. The meeting industry has grown rapidly in Sweden and Stockholm has during the last five years been one of the ten most popular congress cities in the world. This has resulted in that the city has become a strong competitor to other European cities.Stockholm International fairs are for example the largest trade fair organizer in Scandinavia and Stockholm Waterfront Congress Centre is the new arena of opportunity.However the marketing and a broad network is necessary for meeting facilities if their aim is to be successful. Marketing contributes to the meeting facilities establishment and makes it well known for the potential market, while the collaborations and relationships is important for facilitating their work.

The main purpose of this thesis is to analyse the possibilities and problems facing a privatised work injury insurance. This discussion includes the element of premium differentiation. Todays´ Swedish social insurance system is ineffectively formed. The costs have dramatically increased during the 1990´s. The Swedish government is now looking for ways to improve the efficiency of the system.

The European Union has faced lots of criticisms over the last couple of years when it comes to how refugees are treated in Europe. The Lisbon Treaty states in Article 2 that the European Union is founded on respect for human freedom, dignity and equality. Values such as democracy, rule of law, respect for human rights and that the rights of persons belonging to minorities should be respected are also something that the Union should be based on. How is it then that the Roma people, which are Europe's largest minority, are being persecuted all over Europe, that they get deported and have their camps destroyed? Why are refugees from North Africa being sent back before they even have a chance to seek asylum?  In this essay I have examined how the EU are treating refugees and tried to distinguish if there are any differences in how they treat internal and external refugees.

On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The aim of the study was to examine experiences and attitudes to dental hygienist treatment in a group of patients by using the assessment tools Corah Dental Anxiety Scale (DAS) and Dental Hygienist Beliefs Survey (DHBS) at the dental hygienist clinic, the university of Kristianstad. Another aim of the study was to test the reliability of the assessment tools. Methods: Fifteen respondents answered the two questionnaires at two different occasions before dental hygienist treatment. The results showed that nine respondents reported that they are absolutely calm when their dental hygienist is going to remove tartar, while six are a little bit worried or tensed. The categories ethics, communication, trust and control in DHBS had a positive agreement (mean value 1.1 and 1.2).

Öppenhet är en allt viktigare del av företagens årsredovisningar. I en mer och mer komplex värld har öppenheten blivit en större fråga för företagen vid upprättandet årsredovisningarna. Det ostabila förtroendet för företagen har resulterat i större press öppenhet. Därför är det inte konstigt att redovisningskvalité har blivit en viktig aspekt intressenter, problemet är att kvalité ses på olika vis.U.S. Securities and Exchange Commission (SEC) har i sin senaste utgåva av International Accounting Standards (IAS) skrivit 50 sidor om redovisningskvalité.

This study investigates how the concept of Social Responsible Investment (SRI) can be applied to futures trading. More specifically, this study examines the possibility of creating a SRI-product for an investor, active in futures investments within commodities, energies and stock indices, and the content of such a product is suggested. We conducted a qualitative study, based on a number of interviews. The study suggests that investments in futures of specific assets are to be equated with investments directly in the underlying assets from a SRI point of view. Therefore, we analyzed the underlying assets of futures traded commodities, energies and stock indices, and used social screening, together with specific screening criteria, for the analysis.

The thesis main objective is to establish the determinants for granting executive stock options and to examine their impact on performance for firms listed on OMXS30. The analysis is based on accounting data gathered from annual reports and Thomson Datastream. The empirical results display that firms grant stock options to mitigate the principal-agent problem. Furthermore, risk proves to be positively significant with executive stock options, implying that either executives increase the level of risk after being granted stock options or influence the decision of the remuneration towards stock options when the firm increase the level of risk, in purpose to boost the expected value of their options. No relation between executive stock options and firm performance could be established..

Bakgrund: I Sverige är kärnfamiljen än så länge den vanligaste familjeformen men det blir allt vanligare med separationer och därmed bildas nya familjekonstellationer. Familjer bryter upp och nya par flyttar samman. Hur påverkar de nya strukturerna barnen?I samtal med pedagoger i verksamheten har det kommit till vår kännedom att ämnet skilsmässa är ?tabubelagt?. Pedagogerna vet inte riktigt hur man ska närma sig problemet, personalen vill vara ett stöd men är rädd för att ?lägga sig i?.Syfte: Studiens syfte är att undersöka hur pedagoger anser att barn, vars föräldrar skilt sig, borde bemötas samt att se om det finns någon skillnad i synen på bemötandet, pedagogkategorier emellan.Metod: För att uppnå syftet har vi valt att göra en kvantitativ enkätundersökning med 13 påståenden med fasta svarsalternativ, varav sju stycken redovisas i uppsatsen, samt en öppen fråga.Resultat: Vi har kommit fram till att pedagogerna anser att det är viktigt att föräldrarna meddelar om att de ska separera för att enklare kunna anpassa elevens individuella planering.

There is an increased pressure for firms to provide the financial market with additional information. Such disclosure is attached with different kinds of costs. In spite of these costs, and in spite of increased mandatory disclosures, firms choose to voluntary disclosure financial information to analysts and others. This indicates that firms also benefit from providing additional information. The subjects of this study is 431 annual reports from firms listed at the Stockholm Stock Exchange for 2002 and 2005 and the objective is to survey factors that can explain variations in firms? voluntary disclosure.

The purpose of this essay has been to investigate if the national test results, in the subject of Swedish B at upper secondary school, are affecting a student?s final grade in varied degree among different teachers. The purpose has also been to investigate if the assessment of these tests is equivalent among different teachers. This particular investigation showed that there are big differences between how teachers grade, in relation to achieved results on the national test. According to the Swedish National Agency for Education, the teacher should take all performance information available into consideration for each particular student.

The novel American Psycho was first published in 1991. It recieved harsh criticism and was viewed as a work of heterosexism, misogyny and pointless violence. Despite the criticism, the protagonist, a wealthy serial killer yuppie namned Patrick Bateman, fascinated the readers. He hides his monstrosity behind a façade of heteronormativity, but this essay shows that the norms in American Psycho are fragile. Batemans relationships are shallow, his identity is constructed out of traditional masculinitynorms and even though he?s homophobic there?s a homoerotic undertone in the text, as well as gothic patterns that give the novel a fair amount of queerness too.

This thesis is based on a case study of the City of Stockholm. The study aims to explore the effects on the city's large investments caused by the public reform. Furthermore, the question concerns the character of the impact and if it will affect what type of investments that will be prioritized. The theoretical background is based on Brunsson's ideas about political organizations shifting towards corporate nature, and Almqvist's interpretation of New Public Management (NPM). Moreover, models explaining public management reform, and the main components of corporate shifting, are used.

Reaching shared understanding during court hearings is a prerequisite to ensure a fair trial and maintaining legal certainty. Every month between 2,000 and 3,000 court hearings in Sweden make use of interpreters. Interpreter-mediated conversations involve an extra discourse compared to monolingual conversations which increases the risk of misunderstandings.Using methodology of conversation analysis the study explores how bilingualism is expressed during interpreter-mediated court hearings, at which occasions the Spanish-speaking laymen switch to Swedish and what function the codeswitching fulfills. The study identifies patterns in codeswitching and categorizes them into six different types. Furthermore the ideology of monolingualism in court is challenged and the advantages and disadvantages of codeswitching is discussed.The analysis concludes that even though certain types of codeswitching lead to delays in the conversation, the interaction is mostly favored by the Spanish-speaking party understanding some Swedish.