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.

Sweden signed, in 1992, the Convention on Biological Diversity (CBD) and has thus assumed responsibility for the indigenous biodiversity. That also means that Sweden has a conservation responsibility for the Swedish Friesian (SLB) (SJV, 2007a). In a survey conducted by the Board of Agriculture (SJV) in 1996, it appeared that there were around 780 cows and heifers of the SLB breed (SJV, 1997). SJV did in 2006 a plan for the development of livestock genet-ic resources and the number of cows of SLB was estimated at approximately 200. This meant that the SLB was in need of being conserved and SJV assumed it would be categorized as threatened.The primary objective of conservation of a breed is to reduce the loss of the original genetic variation (Lacy et al., 1995).

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.

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.

Traditional retouching, where you make the body of a female model in a magazine thinner, has been common for a long time and is well known. Several studies indicates that showing ultra-thin images of female bodies in media can lower the body satisfaction of ?ordinary? women which in some cases can lead to dangerous eating disorders. But in 2010 Swedish female magazine VeckoRevyn introduced a new type of retouching: Making some catwalk models bodies bigger instead, which we decided to call opposite retouching. This kind of retouching is aiming to widen the ideal picture that is sent out of how the female body should look like, and therefore having the readers reach a higher body satisfaction and becoming more at peace with the own body.

Denna studie syftar till att uppmärksamma uppfattningar om klimatförändringarna utifrån fem informanters perspektiv och med kopplingar till relevant litteratur inom klimatområdet. Viktiga aspekter av klimatförändringar som diskuteras är informanternas syn på människans inverkan på klimatet, fördelningen av ansvar och viljan till förändringar och uppoffringar..

Do the principals who have the pedagogical responsibility of the school find reading comprehension important? This is the underpinning of my thesis for the special teacher-training program. The survey was conducted through interviews with two principals. The results show that they believe reading comprehension is important but it has not been given priority in the organization. The essay could form the basis for further research into reading habits, home environment influences and other factors that may contribute to improve reading comprehension performance..

Syftet med denna uppsats är att undersöka vilka svårigheter ett svenskt företag kan möta när de ska implementera sitt Code of Conduct hos leverantörer i Kina. Vi ska även ge förslag på hur implementeringsprocessen av Code of Conduct kan underlättas..

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.

The reception and the study of the novel Spring Snow by Yukio Mishima has ? as always with the novels of Yukio Mishima ? focused on the writer himself according to his spectacular way of life and death. Opposite to the studies and the reception, this master thesis focuses on the novel itself by following two more or less hidden traces in the novel: the protagonist Kiyoaki and his attitude to responsibility and dreams. This examination deepens the novel, by showing how the mechanisms of its inherent complexity work. It has been made by freely applying Roland Barthes´ method ?rewriting the text?..

Bakgrund: Debatten om Corporate Social Responsibility (CSR) har pågått i över 40 år och har under de senaste åren blivit allt mer aktuell även i Sverige. Detta till följd av dels de ökade krav som medarbetare och konsumenter ställer på företagen och dels på grund av en ökande internationalisering, en snabbare informationsspridning och ett hårdare företagsklimat. Idag finns flera exempel på företag som kompletterar målet om att maximera vinsten med ett mål om socialt ansvarstagande. Samtidigt strävar dagens marknadsförare i allt större utsträckning efter att skapa holistiska marknadsförings-aktiviteter, med syfte att bygga ett starkt varumärke som kan skapa konkurrensfördelar. Syfte: Denna uppsats har till syfte att öka förståelsen för CSR:s påverkan på ett företags varumärke.

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 number of young people that graduate from upper secondary education has decreased while a growing number of young people are in an outside position in the sense that they neither work or study or have any other known occupation. In addition to this the labour market has gone trough changes, which has brought difficulties for some groups to establish themselves on to the labour market. One of the groups that have been affected by this is the young people. As an answer to the increasing number of young people in an outside position, a new law was introduced on the 1st of July 2005. The law is called (kommunala uppföljningsansvaret) and it stands for the municipality's responsibility to follow up on young people between the age of 16-19 years that is not enrolled in any upper secondary school and that does not have any other known occupation.The purpose of this essay has been to examine how the responsible administrations in Helsingborgs municipality view their responsibility to follow up young people between the ages of 16-19 years and the practical application of the law, and also if they can see any risks with not following up on young people in that age span.

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.