This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

The purpose of this essay is to investigate whether the implementation of the Solvency II directive will create a competitive advantage for the Swedish insurance companies compared with other insurance companies in Europe.Therefore the theoretical perspective illustrates the specific requirements and risk culture of the insurance industry and defines the critical success factors for a successful implementation of the directive. The empirical foundation is built on the QIS 5 reports for Sweden and Europe, interviews with the financial services and If insurance company as well as information from a seminar organized by KPMG. The analysis shows that the Swedish insurance companies meets the capital requirements of Solvency II by a large margin and that they are accustomed to risk management and reporting requirements from the traffic light model. This implies that the three critical success factors for a successful implementation of Solvency II are met, although with some limitations, and that Swedish insurance companies could possibly have a competitive advantage.     .

The aim of this masters thesis, based on discourse analysis and organization theory, is to study how individuals in different Swedish cultural organizations- and agencys are working with disaster preparedness.The purpose of this is to examine whether organizational structures affect different persons work, cooperation and practical application concerning disaster preparedness in collaboration with both external and internal organizations.The research shows that disaster preparedness are affected by priority issues as well as financial resources causing consequences for future work concerning this kind of issues.Another problem which is also examined and discussed in this thesis are the problematic approach to personal initiative which today is the leading operation for the organizations to deal with disaster preparedness instead of creating professional titles for the persons handles these complex issues..

Tidigare forskning har visat att individer tenderar se sig själva mindre sårbara än genomsnittet, vilket gör att man utsätter sig själv för ett stort risktagande. Syftet med studien var att undersöka om de individer som ser sig mindre sårbara än andra är de som påverkas av reklam och manipulation. I undersökningen deltog 183 studenter, 122 kvinnor och 61 män. Tre olika mätinstrument kombinerades i en enkät. En reklamannons med tillhörande frågor, utarbetad i samarbete med en reklambyrå, ett instrument som mätte en individs Need for Cognition samt ett tredje för att mäta hur sårbar personen såg sig i jämförelse med genomsnittet.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Every year big events takes place in different cities, one of the largest half marathons in the world is located in Gothenburg and is called GöteborgsVarvet. These kind of events rely on volunteers to even be able to manage the pressure from the arrangement. The purpose of the study was to investigate the motivation factors among volunteers? at GöteborgsVarvet 2012. This study is a part of a bigger project called EVINN that is an EU-financial researchproject which aims to develop arrangements.

Syftet med detta arbete är att ta reda på hur och om pedagoger anser att de arbetar med lek i förskolan. Våra huvudfrågor var: Hur anser pedagogerna att de arbetar med lek i förskolan? Vilken betydelse har lek för barns lärande? Vi gjorde en kvalitativ undersökning där vi intervjuade 12 olika pedagoger i olika åldrar och av olika kön. Vi använde penna och papper som instrument för att dokumentera vad som sades. Vi belyser olika teorier om lek i förskolan av teoretiker som Fröbel, Piaget, Knutsdotter Olofsson, Lillemyr med flera. Vi valde att fördjupa oss i pedagogens roll i leken, skillnader mellan pojkar och flickors lek, definitioner av lek samt vad barnen lär sig genom lek. Slutsatsen av arbetet blev att pedagogerna använder sig av lek i sitt dagliga arbete på förskolan.

Syftet med uppsatsen var att undersöka om ansiktsattraktivitet hänger samman med kvalitet i vänskapsrelationer. Hypotesen utgick ifrån att likhet i ansiktsattraktivitet påverkar valet av viktigaste vän samt att en låg skillnad i ansiktsattraktivitet mellan personerna gynnar relationskvaliteten. Tidigare forskning har antingen undersökt attraktivitet eller vänskapsrelationer. Vår uppsats knyter samman dessa två faktorer. 150 tonårspojkars ansiktsattraktivitet bedömdes med hjälp av ett eget utformat instrument.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

On Ericsson Ltd in Borås a wireless communication system called MINI-LINK? is produced. In order to sell their product with the best possible quality guaranty, there is a signal processing circuit called ATLAS implemented in the system. This circuit would eventually be useful in the production and for the repairs of the radio units. Our commission was to examine the possibility for this use.

Uppsatsen analyserar den tyska planeringen av Ardenneroffensiven med hjälp avNATO:s planeringsprocess, GoP 99. Inledningsvis så beskrivs planeringsprocessen ochdess koppling till militärteorin. Därefter så analyseras den tyska planeringen införArdenneroffensiven med hjälp av de olika stegen i planeringsprocessen i syfte att hittaskillnader och likheter. Slutligen så förs en diskussion kring planeringsprocessensanvändbarhet som analysinstrument. Resultatet av analysen visar att den tyskaplaneringen i huvudsak har haft samma innehåll som de olika stegen i GoP 99.

Conflict prevention is a term which has gained much influence during the last decades. To prevent conflicts from occuring have both humanitarian and economic incentives as the cost for war are much greater than the cost of acting preventive. To act in this matter has been regarded a priority for the United Nations during several years, and the European Union have also expressed a wish of playing a more active part. The essay compares the actions taken by the international organisations in Macedonia, a country which headed toward a violent conflict. The UN acted through the mission UNPREDEP and the EU through the mission of Concordia.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Syftet med denna uppsats är att ta reda på hur dagens blockflöjtspedagoger arbetar med Tidig Musik med sina elever, och hur dessa elever mottar den repertoaren. Jag har också ställt mig frågande till den ?popifiering? som jag tycker pågår i blockflöjtsundervisningen, där man i allt större utsträckning rör sig bort från blockflöjtens ursprungsrepertoar.Jag har djupintervjuat tre erfarna blockflöjtspedagoger, och utifrån dessa intervjuer kunnat dra slutsatsen att det visst spelas mycket Tidig Musik med blockflöjtseleverna, och att pedagogerna själva inte upplever någon egentlig motsättning mellan Tidig Musik och den populärmusikaliska repertoaren. Dessutom verkar det som att eleverna själva instinktivt uppskattar och accepterar den Tidiga Musiken, eftersom den fungerar bra och låter fint på instrumentet. Därmed finns det ett egenvärde i att spela just Tidig Musik på just blockflöjt..

This paper examines the film distribution and exhibition sector in Europe. The general analysis of these sectors? situation was made. Moreover, the comparative and more in depth analysis of three countries by the Porter?s five forces model was made; These were United Kingdom, France and Denmark.