Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

This study is based on a statistical analysis of fundamental key ratios on the Stockholm Stock Exchange during the period 2004-2012. In total 35 financial ratios of 90 companies were tested, ultimately five ratios remained within the 5% significance level. These ratios were ROA, P/B, Total Yield, EV/EBIT and Operating Margin. A custom made investment model was created based on the purpose to achieve a risk-adjusted excess return. The results in general did not show any significant difference in return between the model's portfolio and index.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

Intense competition among companies and luck or unavailability of certain resources in country of company?s origin force last to cross the borders, and start to hunt for new markets and cheaper inputs. However, by investing abroad the company is not only facing and dealing with cultural differences and new regulatory framework, but also becomes dependent on decisions and actions of different and to large extend unknown government. Moreover, the majority of the investments? flows are directed to developing countries, where power and capabilities of state authorities are considered to be more extensive than in countries of developed economies.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

In this degree project we wanted to investigate if there are any possibilities to get a higher income from grain growing by giving the grain to hens instead of selling it. We were also wondering if the manure has any value or if it only cost the egg producer money. If the egg producer cultivate his own grain and is able to store it in layer is there quite much money to earn. Expensive pasture makes it profitability to pay up to 1,35 Swedish crowns for a kilo of wheat. In our calculating we?ve used calculation from the company Lantmännen.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Goal: To describe which evaluation method is used by Swedish retailers to assess a potential retail location and to describe to what extent the retail brand effects this strategic decision. Design: Analysis of ten interviews with companies within five retail sectors in Sweden. Main study: Indication of what methods are used to evaluate a location and how a company's retail brand affects the decision. Results: Retailers use a mix of theoretical methods to evaluate the location attributes and possible profit. Most common among mixtures was an application of the analog method, residual method or the checklist method in combination with a financial assessment.

This paper examines what affects the demand for five Swedish ethical funds between the years 1997-2007. The purpose of this study is to examine if there is a relation between fund value and other values than just financial. This study examines if the number of conflicts in the world and the media?s coverage of the climate change debate could have an impact on the demand for ethical fund. A multiple linear regression shows that we don?t have a significant result from the examined variables except for household wealth.

The securities market was to undergo a major change with the entry of MiFID I in November 2007. EU´s establishment if the directive sets high standards for investment firms to establish internal guidelines in accordance with MiFID I. As right now, the securities market is facing further change with the proposal for MiFID II.MiFID II seeks to overcome MiFID I´s shown deficiencies. The greatest need for change are the rules that secure investor protection, with specific focus on regulation on information service from investment firms to customers. This essay deals with the rules on information service enacted in MiFID I compared to the changes presented in MiFID II to investigate whether the changes could strengthen investor protection as desired.MiFID II is a more detailed framework than its precursor.

Syftet med denna studie är att undersöka och skapa förståelse för vilka framgångsdrivarna är för företagsekonomiska institutioner.För att kunna uppfylla syftet har vi tagit fram BEN-modellen. Modellen består av ett antal framgångsdrivare som kan leda till konkurrensfördelar samt bestående konkurrensfördelar för en företagsekonomisk institution. Dessa leder i sin tur till framgång, något som vi själva definierat med fyra olika mätbara variabler; söktryck, genomströmning av studenter, ställning i arbetslivet samt forskningsproduktivitet.Studien har genomförts på tre olika företagsekonomiska instituitioner där intervjuer och samtal genomförts med personer i ledande befattning på respektive institution. Som komplement till intervjuerna har empiriskt material insamlats i form av statistik för att kunna utröna hur framgångsrika de är enligt BEN-modellen.Studien visar att ambition och entreprenörsskap är två viktiga framgångsdrivare. Dessa två drivare kan en institution erhålla genom finansiella resurser.

In this work an assessment of the compressed air system in the facilities of Vattenfall Heat Uppsala has been conducted. The facilities constitutes, among others, a combined heat and power plant, and two waste incineration plants. The compressed air is supplied primarily by seven rotary screw compressors and yearly electric energy consumption in these has been determined. Furthermore, the usage of compressed air has been mapped in order to find processes with energy savings potential. Several suggestions how to reduce the usage of compressed air have been presented, resulting in decreased need of electric energy and reduced CO2-emissions.The results show that total need of electric energy in the compressors, during a standard production year, amounts to 5.83 GWh.

The purpose of this study was to examine how food managers of Östergötland County disucss around their possibilities of reaching the government´s orientation towards 25 per cent of the food - procured, prepared and cooked in the school meal - coming from certified organic production. The study was a cross-sectional study in wich a qualitative approach was used. The sample consisted six food managers in Östergötland. Data processing was done through a semantic content analysis.  The result showed that involvment and intrest were significant factors for the introduction of organic food in the school meal. The three municipalities with the highest percentage of organic food used the SMART - concept.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.