Background: There is no guarantee that products should be equitable produced. Many products in today's trade is produced by minors, resulting in poor working environment, and gives the workers low payment. Fairtrade is the only label on the market that ensures that farmers receive fair payment for their products. Aim: The central aim with our work is to see what the future consumers, in other words students from Lund's university, Malmö College and The Swedish University of Agricultural Sciences in Alnarp, think about products labeled with Fairtrade, and what they consider is value creation for food products. Students are often relatively young; they educate themselves and have new thoughts and valuations about how the world should be.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

In the area of short stories there is little doubt that Roald Dahl has been an influential writer. Dahl´s short stories have been presented to the general public through TVbraodcasts but in order to grasp the true spirit of Dahl´s writing the best method is, of course, reading his books. The fictional works of Roald Dahl can be divided into two major categories: stories for adults and stories for children. This essay is concerned with the second grouping and is an attempt to analyse three themes that are of particular importance to his work. After a brief biographical note on the author, the essay analyses the element of the macabre in Dahl?s writing.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The setting of pupils' final grades in the Swedish upper secondary school system is the responsibility of their teachers and once grades are set, they are not open to appeal. This can be compared with the British system where an external, central examination board sets the final grades based on the result of externally marked examinations (A-levels). These grades are then open to appeal if it is felt that an injustice has been made.This research paper has been an investigation into how pupils in one Swedish upper secondary school attempt to influence their teachers in the grade-setting process and how these teachers are affected by these different methods. Five teachers in total were interviewed in a qualitative case study. The study has also taken up the controversial issue of how grades, which are set individually by thousands of teachers across the country, can be deemed to be fair and equivalent.The study revealed that pupils employ many different methods when trying to influence their teachers in the grade-setting process e.g.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Aim and questionsThe purpose for this study was to investigate how marks and mark settings are formed in physical training at some compulsory schools. We also wanted to see how the criteria for marks are formed. These were the main questions during this study.? How do the students find the evaluation and the making in physical training?? Are there differences between different student groups when it comes to their experience around estimation and marking in physical training? (gender, marks, schools etc.)? How do the teachers motivate their marking in physical training?? Are there any differences between the criteria for marking between different schools?MethodThe study was carried out during the spring 2005 at eight schools in a municipality in the middle of Sweden. The study involved 339 students opinion polls and 12 teacher opinion polls.

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.

På uppdrag av SWECO Management AB utreds möjligheten till att kunna se korrelationer mellan åtgärder på en fastighet eller i dess omgivning och ett förändrat fastighetsvärde. Denna information skall vara SWECO till gagn i upphandlingssituationer, för att lättare kunna visa för beställaren om att tjänsten i fråga kan leda till ett ökat fastighetsvärde. Med utgångspunkt i den begränsade litteraturen, har information främst samlats genom en intervjuprocess med representanter från fastighetsbranschen. För att få ett brett perspektiv i ämnet, har representanter med olika befattningar, olika lång erfarenhet och med varierande utbildningar intervjuats. I studien görs avgränsningar om makrofaktorer, såsom konjunktursvängningar, ränteförändringar, finanskriser, låneinstitutens förändrade låneregler etc.

Are agency and responsibility solely ascribable to humans? The advent of artificial intelligence (AI), including the development of so-called ?affective computing,? appears to be chipping away at the traditional building blocks of moral agency and responsibility. Spurred by the realization that fully autonomous, self-aware, even rational and emotionally-intelligent computer systems may emerge in the future, professionals in engineering and computer science have historically been the most vocal to warn of the ways in which such systems may alter our understanding of computer ethics. Despite the increasing attention of many philosophers and ethicists to the development of AI, there continues to exist a fair amount of conceptual muddiness on the conditions for assigning agency and responsibility to such systems, from both an ethical and a legal perspective. Moral and legal philosophies may overlap to a high degree, but are neither interchangeable nor identical.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

Student recruitment is a subject that seems to be forgotten in the theory of event communication. Yet the area has some specific reoccurring features. Our purpose was to examine these specific features and how to work with these in the best way, and also see how to get the most out of the event communication to the young at event and fairs. Special features we have looked at are the student ambassadors ands their impact, the meaning of a give-away and also if there are any essential factors to get in contact with the young at fairs and events, and if new technology had an important role to play in the area.Our research has been inductive, and therefore, we have created our own theory and reflected it to the larger topic of event communication and its theories. Our research method has been triangular, both quantitative and qualitative; interviews with those who work with student recruitment, and surveys to young people in upper secondary school.Our study showed the importance of student ambassadors and their specific task to be nice, friendly and outgoing.

Denna uppsats syfte är att undersöka hur arbetsvillkoren ser ut hos leverantörer i Kina som levererar produkter till västerländska företag och ställa dessa arbetsvillkor i jämförelse med de uppförandekoder som företagen har. Studien utforskar vilka områden av uppförandekoderna som är särskilt problematiska samt vilka faktorer som har inflytande på hur uppförandekoderna följs.Den tidigare forskning som finns på området är mycket begränsad och framförallt saknas studier av ett större antal fabriker. I dessa studier syns vissa samband mellan hur uppförandekoderna följs och faktorer som t ex storlek på fabriken, antal tidigare kontroller, andel av fabrikens totala kapacitet. Vår teoretiska referensram användes till att förklara varför det ser ut som det gör och vi utgick från intressentmodellen samt teori kring förändring av organisationskultur för att göra detta.För att undersöka detta fick vi tillgång till dokument från organisationen Fair Wear Foundations kontroller av arbetsförhållanden i relation till uppförandekoder hos sina leverantörer. Dessa dokument kodades sedan genom kvantitativ innehållsanalys för att få fram en bild av i hur hög utsträckning leverantörerna bryter mot uppförandekoderna vilket vi sedan kunde analysera statistiskt.Resultatet visar oss att uppförandekoderna följs i förhållandevis hög utsträckning.

Redovisningen av kundfordringar är komplex. Posten är förhållandevis svår att värdera och en felaktig värdering kan förvränga företagets finansiella ställningar. IAS 1 p.9 har ett fåtal regler som uppfattas som vaga för redovisning av kundfordringar vilket gör att skillnaderna ökar. Framförallt öppnas det upp utrymmen för manipulation av redovisningen.Syftet med studien är att ge en bättre förståelse av hur kundfordringar redovisas och att tolka och analysera hur upplysningar av redovisningsmetoder i årsredovisningar underlättar förståelsen av innehållet i rapporteringar. För att syftet ska uppnås studerades 24 företag.Studien visade att även fast alla undersökta företag är börsnoterade (på large cap OMXS30) så råder det stora skillnader i deras disclosure av information kring tillämpande redovisningsmetoder.

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.