Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

The Swedish debate regarding chat control highlights a value conflict between protecting the safety of children and preserving democratic rights such as privacy and freedom of expression. This thesis examines key arguments for and against the proposed EU CSAM-regulation, analyzing them through a normative argumentation analysis method. The analysis is based on the Swedish constitution, representing the common values of Swedish society. The study reconstructs arguments from four debate articles and evaluate them according to their relevance and validity, which makes up the arguments? total evidential strength.

The purpose of this master thesis is to map and analyze the appropriate valuation approaches used for Intellectual Property rights and develope a model for valuing patents. This project has been executed on behalf of Electrolux?s Group Intellectual Property and is intended to be used for managerial purposes.Project limitations include patents that doesent concern technology oriented products and services, real option methods, financial forecasts, decisions concerning patents taken by the R&D division, patent applications in general and taking into account unexpected future management decisions regarding patents.Electrolux?s Intellextual Property team applies, manages and protects the groups Intellectual Property rights including patents, designs and trademarks. With an increased globalization and the rise of emerging markets, incentives have increased further to protect and safeguard the group?s innovations.Mainly there are three different valuations approaches for valuing intellectual property rights, these include the income based approach, cost base approach and market based approach.

The aim of this study is to describe and analyze how adults who grew up in an exposed habitat experienced their upbringing and society's efforts and how it affected them in adult life. The method that we used was qualitative interviews. This method has given us a rich material, we believe. The results were analyzed by means of the theory we used and past research in the field. All of our respondents have in common that they were insecure in childhood.  And everyone has had negative consequences of their childhood into adulthood.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Background: Since the early 60?s, the CAPM or Capital Asset Pricing Model, has been an invaluable tool for assessing an asset's expected return, assuming that the asset is added to an already well-diversified portfolio of assets. CAPM theory assume that the unsystematic risk can be diversified and that the systematic, market-specific, risk is determined by the Beta value, from the Greek ?. An investor who takes big risks expect higher returns.One of the CAPM?s basic assumptions is that disruption in the market is not taken into account.

AimThe aim of this study has been survey the possibilities for short-term stays in the Stockholm Archipelago for people without their own means of transport, own equipment and/or experience of outdoor life.To fulfil this aim, the following questions were formulated:? What communications are available to chalet parks in the Stockholm Archipelago?? What overnight accommodation is available in the chalet parks in the Stockholm Archipelago?? What activities can be pursued in the Stockholm Archipelago?? What is the financial cost of travelling to and staying in the Stockholm Archipelago for a week?MethodWe chose to use six interviews and three observations in order to gain as much insight as possible. Interviews were conducted with Claes Petterson at Waxholmsbolaget, a company that provides transport services in the Archipelago, and with managers for five chalet parks: Rolf Andersson for Finnhamn, Per Englund for Grinda, Arne Johansson for Rånö, Pär Hjärtström and Peter Hösöyen for Gålö and Anders Bedinger for Gålö and Nåttarö. The interviews were recorded in writing and on tape. Observations were carried out at three chalet parks, i.e.

Denna kvalitativa studie undersöker hur praktiker inom socialtjänstens missbruks- och beroendevård förhåller sig till brukarinflytande. Vidare undersöks hur brukarinflytande i relationell mening påverkar förhållandet mellan praktiker och klient. Studien utgår från en hermeneutisk forskningstradition med en kvalitativ ansats. Studien bygger på fem semi-strukturerade intervjuer med yrkeserfarna praktiker inom socialtjänstens missbruks- och beroendevård. Resultatet tolkades utifrån relationell pedagogik som det beskrivs av Jonas Aspelin och Sven Persson samt Moira von Wrights pedagogiska rekonstruktion av G.H.

Revenue is the largest post in the financial statements but is often least described. They are an important element when different companies are compared with each other. Revenue is often associated with assessment which Enron and Prosolvia is two examples of. Enron reported their incomes and assets while their costs and debts were not reported. Thus were a positive image maintained of the company when the financial position in reality were otherwise.

The purpose of our essay is to investigate the social services work for youth with hazardous behavior. To aquire relevant information we decided to us the qualitative method. We made five interviews with social workers from different sections to get a full view of the situation. The main conclutions we came up with is the importance of the family structure, and a safe home environment with good values. Another important part is a daily meaningful occupation, for the main part in this age it is school attendance.

Over a long period of time, there has been a rich debate in the academic and financial world if active management can generate an excess return. Many experts say that the current active management strategies is nothing more than a money grab that produces large gains, for banks and investment firms, through high management fees while producing no excess value for the individuals buying their service. In short, an effective market makes it almost impossible for fund managers to produce value for their clients in the long run.No argument has only one side though, other experts say that active management has a role to play because not all investors are rational. This irrationality can lead to mispricing on financial assets in the marketplace and in turn lead to an ineffective market where active management can fill a much needed role. The purpose of this study is therefore to see if active management strategies can create a higher risk adjusted return, taking management fees into consideration, during times of high volatility when the uncertainty is at its peak.

The education program System design at the University of Kalmar has since it?s beginning been missing a near by studio for it?s students studying towards audio and music. In the choice of examination project I would take upon this task, which was long wanted for the teachers and students at the university?s Musikhuset.Musikhuset became the buyer of the project, and the studio was to be installed at their premises. Unfortunately, the project got jammed by the university?s financial savings calculations, and was due to this delayed in the end for 11 weeks.

Studiens syfte är att studera yrkesverksammas beskrivning av deras arbete med barn i familjer med alkoholmissbruksproblematik. Utifrån det vill vi även belysa de olika stödmetoder som de använder sig av i sitt arbete. Vi använde oss av en kvalitativ metod i form av intervjuer. Intervjuerna var halvstrukturerade och en intervjuguide användes vid de olika intervjutillfällena. Resultatet visar på att den vanligaste hjälpmetoden för barn med missbrukande föräldrar är stödgrupper i olika former.

En experimentell vinjettstudie genomfördes för att undersöka hur graden av em-pati för personer med ett självskadebeteende varierar beroende på bakomliggande orsak samt grad av kännedom om ämnet. I studien deltog 121 respondenter som fick besvara en av tre vinjetter: (a) självskadebeteende utan angiven orsak, (b) Självskadebeteende med orsak borderline personlighetsstörning eller (c) Självska-debeteende med orsak övergrepp. Studien visade att ett samband mellan empati och självskadebeteende utan orsak samt mellan empati och självskadebeteende med orsak borderline personlighetsstörning. Inget samband påvisades mellan em-pati och självskadebeteende med orsak övergrepp. Vidare framkom inga signifi-kanta skillnader mellan grupperna i empatigrad, vilket kan ha att göra med att självskadebeteende som enskild variabel var tillräcklig för att generera ett visst mått av empati.

We have two aims with this thesis. The first aim is to describe CFD as a financial instrument in detail by highlighting its potentials and disadvantages. The second aim is to try to find the optimal real margin for each of the underlying stocks.We have adopted an inductive approach, combined with a quantitative method. We have worked with data and tried to come up to conclusions from the results we got.The conclusion of our thesis is that it is optimal to enter a CFD-contract with own capital covering at least 20 % of the value of the contract..