Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

ABSTRACTThe study is an analysis of the politic debate about the decentralising of the public school between the years 1946 and 1990. The problem that the essay is about to study is which reason made the decentralising take place. The texts that have been read, interpreted and reconstructed are propositions, motions and written debates in the parliament. The purpose of the study is to examine the discussion about the schools decentralising in 1946-1990. The aim is also to examine what kind of pro- and contra arguments that are shown in the debate and who the interveners are and why they made a statement.

The purpose of this essay was to investigate socialworker's perception of threats and violence in their daily work from the perspective of power. In order to obtain as clear and distinct responses as possible, I used qualitative interviews for this study. The respondents represent a "socialförvaltning" that handles financial assistance in a medium-sized city. This department was chosen because the socialworkers that handle financial assistance at this department have been identified by the media as particularly vulnerable. The study showed that verbal threats are commonplace but physical violence is rare.

Scania som är ett multinationellt företag har som vision att alla medarbetare ska kunna delta och påverka sitt eget arbete, och att hantera dagens läs- och skrivkrav ses som en nyckel till det. Under 2005 startade Scania i egen regi ett läs- och skrivprojekt med mål att höja medarbetarnas läs- och skrivkompetens. 13.5 % av medarbetarna i motormonteringen anmälde sig till läs- och skrivprojektet. För att se vilket genomslag utbildningen har gett har vi anlitats av Scania för att utvärdera projektet. Syftet med vår studie är att utifrån djupintervjuer med Scanias motorbyggare undersöka skriftens betydelse i motorverkstaden samt söka svar på vad läs- och skrivutbildningen har betytt för motorbyggarna.

Nano materials can today be found in a wide range of consumer products and the number of new products on the market is expected to inrease. In the shadow of hope for nano materilas potential in various applications, low awareness of its health and environmental risks is hiding. Furthermore, the knowledge about people´s risk perception of nano materials is limited. Parallel to the situation described above, the scholls meet the challenge of incrasing the scientific literacy. To achieve this goal, skills in argumentation in science studies has been emphasized and the concept of socio-scientific issues has been emerged.

Detta examensarbete belyser vikten av att barn kommer i kontakt med val av böcker inom förskolan. Syftet med studien är att studera hur barn reflekterar kring böcker, vilka faktorer som påverkar deras bokval samt belysa om och hur läsaren och hemmets läsvanor påverkar barns sätt i att uttrycka sig kring böcker. Idag innebär förskolan stora barngrupper för både förskollärare, föräldrar och barn. Detta medför att det blir allt svårare att tillgodose det enskilda barnet i en allt mer växande verksamhet. Idag finns det liten möjlighet för förskollärare att tillgodose samtliga barns intressen även om kraven finns enligt nationella styrdokument.

Background: The international accounting standard regarding goodwill gives opportunities to several accounting procedure choices, as goodwill is a complex, intangible asset. The valuation of goodwill affects equity/asset ratio and income statement, which gives that the stakeholders? impression of the group?s financial statement is affected by the valuation of this asset. It has been pointed out that difficult economic times bring impairment loss to the fore. During financial crisis, equity/asset ratio may be significant as the economy of the groups is expected to be strained.Purpose: The purpose of this essay is to explain the appearance of the possible relationship between a group?s impairment loss for goodwill and their equity/asset ratio, during financial straits.

The purpose of this essay is to examine Banverket?s problems with its current financial model as it relates to reporting on operations and maintenance work, and to propose measures to simplify the model..

For a company to get the best possible profitability, requires financial planning. Budgeting isa common tool in financial planning. For operating lamb producers, a planning program suchas Agriwise is a good tool. Individual lamb producers may change certain standard figureswithin the planning program to better correspond with reality of the individual cases. In thisway, lamb producers may plan according to which revenues and costs they may expect thenext period.

Restrictions in nature conservations are increasing the influence of forest management. Nobel broadleaved forests are more influenced than other forests, because they are considered to be more valuable than other forest types in Skåne. There has been a lack of knowledge about the amount that is set-aside for nature conservation and what types of forest that is concerned. These are the main questions to be answered in this thesis. Moreover has the timber quality been compared between set-aside and non-set-aside areas since it affect the financial conditions for the forestry in nobel broadleved forests. The last asked question deals with the financial consequences of set-aside.

As stocks have become a more common way for people to save their money, the range of financial information has had a substantial increase. To understand the assumptions that stock valuation and analysis are built upon, it is important for the reader to have an understanding for the models that are used by banks and institutions when recommendations are published.The cash flow model, which is the most commonly used stock valuation tool, is based on CAPM. This model describes the relationship between an assets return and its risk in relation to an index. The risk parameter is called the beta value and has grown to be the dominating risk factor within financial economics literature.The use of beta values has been widely discussed in the world of academics and some researchers claim that the degree of explanation brought about by the beta is so low that it should be discarded, others are faithful to the beta and believe that it still serves a purpose. As a result of this criticism other ways to calculate the beta have surfaced, models that take other factors of risk into consideration.

Introduction: Bokföringsnämnden started the K-project in 2004. The purpose was to collect rules and standards for different categories of companies in a complete set of regulations. Small businesses were given the option to choose between K3 which is the main regulatory and K2 which is a simplified regulatory framework. One specific difference between the regulations is that companies may not capitalize development costs if the company applies K2, this may causes problems for the companies that can give rise to such costs.Purpose: The purpose is to explain the problems that companies have identified in the choice of regulatory frameworks and the implications that may follow the specific rule in K2 on the company's activities and financial report.Frame of reference: K3 contains definitions and requirements that must be met so development costs can be capitalized in a company. Information presented in the financial statements should be relevant to the reader.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

Mass communication today stands for a great number of information in the developed welfare state of Sweden. This was also the case during the social and economic financial crisis in 2008-2011. At this point, the majority of the population chose to turn to the newspapers to look for further information. This essay seeks, in a comparative and theoretical way, and with the help of two theories of nationalism, to understand how the Swedish culture and tradition can be ex­plained via newspapers, and in what way these portray nationalism. What it also sets out to in­vestigate further is what kind of impact it might exercise over the population in its position as one of the leading providers of information.

The question of whether financial analysts can forecast stock movements or not has been widely debated for many years. This study examines if an investor has been able to receive an excess return by following financial analysts? recommendations. We continue by studying if an investor has been able to earn a different excess return by following different types of recommendations. The study includes more than 15,000 recommendations made by 10 first tier banks and brokerages on the Swedish market during the years 2003-2007.