In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

During the last decades, brand equity has been a priority topic for both practitioners and academics. In accordance with the structural changes in the economic settings caused by the so-called "new economy", corporations being confronted with a shift on perceived business value structure from tangible assets to intangibles. On the other hand firms increasingly are adopting more responsible behaviour towards their societies. In this context, one critical question is to understand how corporate conduct may affect brand equity. The purpose of this study was to find how brand equity (BE) measurement methods embrace corporate responsibility (CR), based on a literature review.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Title: CSR and profitability in three dimensions ? practical examples, Economic Value Added and previous researchAuthors: Linda-Marie Emilsson & Martina Classon Subject: Business AdministrationDate: 2011-05-26Mentor: Krister BredmarProblem description: Scientists have for a very long time disagreed about whether or not companies should work with Corporate Social Responsibility (CSR) and if there is any correlation between CSR and profitability. There are mainly three different views according the correlation: CSR have a neutral impact on financial performance, CSR have a positive impact on profitability and CSR have a negative impact on profitability. One of the reasons behind the disagreement is the complexity measuring CSR. Scientist claims that EVA is a measure that can be used to measure the correlation between CSR and profitability.        Purpose: The intention with our essay is to find out if there is any correlation between CSR and profitability.

Title: The life is too soft to accord in to tariffs: an essay about youth and families with children who are recipients of economic support, their experience of their financial situation and the reception towards the social welfare.Author: Ana Becovic & Kerstin Olsson         Supervisor: Erik WesserInstitution: Humanvetenskapliga institutionen, Högskolan i KalmarType of Essay: Degree project, 15 ECTS                     Date: December 2008The aim for our study has been to examine how youth and families who are recipients of economic support on long term basis experience their contact with social welfare. The starting point for the question at issue has been the client's experience of their financial situation the reception and expectations towards the social welfare.In our B-level study we carried out qualitative interviews with social welfare officers to find out how they applied the "child perspective" in granting financial support and to what extent they felt that they succeeded in meeting the need of the client. The conclusion was that there is still room for improvement in this field and particularly a wish to focus more on the child's situation and development. The officers told us that they tried to pay closer attention to the child's situation through asking about the children and by visiting the families at home.They expressed awareness of the importance to a child's well being the financial situation of their family. They also expressed the need for the child to be able to take part in leisure time activities and having an active social life.In this study our research method is based on qualitative interviews.

2009 beslutade det europeiska fotbollsförbundet UEFA att införa regelverket Financial Fair Play Regulations, för att förbättra fotbollens ekonomiska hälsa. Detta som en följd av en allt mer ansvarslös och irrationell pengahantering bland europeiska fotbollsklubbar, med stora underskott och försenade betalningar som konsekvens. Ett avsnitt i regelverket berör de så kallade ?break-even?-kraven, som sätter begränsningar för hur stora underskott klubbar får visa upp. I vår uppsats har syftet varit att utreda huruvida ?break-even?-kraven är att anse som förenliga med EU-rättsliga konkurrensregler, specifikt art. 101.1 FEUF.

Background: The debate about environment, labor conditions and aid to developing countries has the last years been a much discussed subject The pressure on the companies to live up to their responsibility is beginning to be noticed in the market.Purpose: To find out if a retail company investing in Corporate Social Responsibility thereby direct can effect it?s stock value. Using interviews to investigate if and how stock analysts and corporate finance professionals valuate a company?s CSR initiatives.Theoretical perspective: The description of CSR is leading to the main theory, The Brand Value Change, and the Market Hypothesis. Additionally a theory of the Consumer Buying Process and CAPM-model about financial risks is presented.Method: An event study of 30 companies to investigate if there is any change in their stock values and interviews with three professionals from the financial sector to find out about their attitude to CSR.

During the financial crisis voices were raised towards the regulatory framework IAS 39 recognition and measurement of financial instruments and pointed out that it was inadequate. The complexity of the framework contributed to the fact that it was difficult to apply. IASB accelerated the modeling of the new to be regulatory framework IFRS 9. In this study we will focus on the reliability of accounting information, which is an important aspect from the stakeholder?s point of view, for example, to be able to make the best decisions the accounting information should be proper.

Investor Relations is a function used by companies to compete for capital by creating relations with investors. It is a young function, earlier practiced by the same people who had responsible for exercising the Public Relations.Investor Relations has evolved a great deal lately but there are still no concrete theories behind the function. The aim though is clear and there are literature explaining how to practice the different parts. The most research within Investor Relations uses the theory of Relationship Marketing. Lately the two authors Hägg and Preiholt have started to examine what they call Financial Marketing since Investor Relations is about relations between actors on financial markets primarily.In this paper, we examine the aspect of information in Investor Relations.

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.

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.