Revisionsplikten har existerat sedan 1983 i Sverige och denna plikt omfattar samtliga aktiebolag. Svenskt Näringsliv anser nu att det är dags för regelförändringar i Sverige och deras syfte är att förenkla för bolagen. De anser att England, som införde lagförändringen om revisionsplikt 1993, är en god förebild. Ett förslag, från staten angående ett avskaffande av revisionsplikt för mindre bolag, har lagts fram och medför att bolagen själva får bestämma vilka redovisnings- och revisionstjänster de behöver. Följden blir även att de svenska bolagen får kostnadsbesparingar och på så vis förbättrar sin konkurrenskraft.Revision är betydelsefull för intressenter som ägare, kreditgivare, leverantörer, kunder, anställda och stat och kommun.

Bakgrund och problem: Den 1 januari 2005 infördes en ny redovisningsstandard för koncernredovisning. Den nya plattformen, IFRS, är ett steg mot en internationell harmonisering på redovisningsområdet. En av de nya standarder som ingår i IFRS är IFRS 3 Rörelseförvärv. Standarden reglerar hur noterade koncernföretag inom EU skall redovisa förvärv av andra företag. Nya reglementet skapar alltid anpassningsvårigheter.

In this thesis I have investigated four housing corporation?s information about garbage disposal for their tenants (primarily immigrants who just arrived to Sweden).   Interviews with renters, employees of the housing corporations and employees of Eskilstuna Energi och Miljö indicates that the garbage information need to be improved to be better adapted to the target group.    To solve this information problem I decided to create an information chart, consisting of illustrations and legible text which informs the renters of how and, above all why it is important to recycle.   The aim of the project is also to increase the renters? commitment and motivation in recycling and also; make the housing corporations, other organizations and authorities aware of how important it is to adapt information to different kind of groups. The aim in Information Design is always to work from the needs of the recipients..

Studies of the information needs of library patrons are necessary in order for the library to serve the community. Alas, studies of non-heterosexual persons are rare in the field of Library and Information Science in Sweden. This study aims at examining the information situation of women in same-sexed parenthood by means of analysing their situation as norm-breaking. The study is done through examining the specific information needs of this group, how they seek and receive information, what barriers they encounter and what function the library has in this information situation. A queer theoretical approach to heteronormativity in combination with McKenzie?s two-dimensional model of information seeking is used to perform a qualitative analysis of the material.

The aim of this study is to investigate variations of conceptions among prison librarians, concerning mediation of information from an ethical perspective. We have performed interviews with nine librarians and used the phenomenographic approach when analyzing the material. Sixteen categories of conceptions were found, distributed on four aspects of the phenomenon, the act of mediating information to inmates. The results show a variety of conceptions among the librarians. The four aspects cover conceptions about the inmates as users of the library services in prisons, conceptions about the information need of the inmates, conceptions concerning policies, guidelines and laws and conceptions about information access in the prisons.

Denna studie utgår från den Adaptiva marknadshypotesen som genom ett evolutionärt perspektiv sammanbinder de två grundparadigmen Effektiva marknadshypotesen och Finansiell beteendevetenskap i ett försök att föra forskningen om marknadseffektivitet framåt. Vidare undersöker studien den svenska aktiemarknaden på ett, för den Adaptiva marknadshypotesen, nytt sätt där marknadseffektivitetens dynamik inom marknaden kartläggs och analyseras.Undersökningsenheterna består av OMX Stockholm All Share Index samt aktiemarknadens, utifrån marknadskapitalisering, fem största sektorindex. Med en robust metodologi kartlägger vi effektivitetsdynamiken mellan prisserierna under åren 2000-2013 och finner stöd för den adaptiva marknadshypotesens förmenanden utifrån såväl marknadsindex som majoriteten av undersökta sektorindex. Studien påvisar också att effektivitetsanalys utifrån marknadens beståndsdelar åskådliggör effektivitetsdynamik inom marknaden, på ett sätt som analys av endast marknadsindex missar. Kartläggning utifrån sektorer visar även att förändringar i marknadsmiljön kan ge upphov till adaptiva ineffektiviteter på isolerade marknadssegment, och erbjuder därmed utveckling av AMH som i sin nuvarande form endast beaktar homogen förmåga för marknaden att bearbeta och inkorporera förändringar.

Uppsatsens övergripande syfte är att utröna förväntade effekter av Sarbanes Oxley Act sektion 404 för berörda svenska företag. Vidare skall en jämförelse mellan de berörda företagen och revisionsbyråernas uppfattning om eventuella för och nackdelar ske. Studien visar på att revisorerna anser att Sarbanes Oxley Act sektion 404 uppfyller lagens övergripande syfte, det vill säga att öka förtroendet för den amerikanska aktiemarknaden. Vidare visar studien på att företagen inte delar denna uppfattning. Således skiljer sig de två kategoriernas åt..

User education is an important aspect of university libraries' service to its users. This Masters' Thesis is about online user education. The aim of this study is to analyse five Swedish online user courses in relation to information literacy and learning theory. The web-sites were explored through textual analyses to find how concepts of information literacy and learning theory are expressed. The theoretical framework is based on Carol C Kuhlthau's three levels of user education, Paul Ramsden's three theories of teaching in higher education and Christine Bruce's different aspects of information literacy.

Intranet is today a common technical groupware to communicate in many organisations. People can interact through the Intranet and communicate within the organization and get relevant information according to their workplace. It can be difficult to get everybody to use the Intranet as an information- and communication tool. This causes problems when people want to reach out with information. With these thoughts we entered our work at Luftfartsverket at Arlanda airport.

Information about the risks involved shall be distributed to the people living in the area nearby to potentially dangerous installation. Swedish law stipulates strict requirements on what information should be supplied, but the law itself does not give any guidance on presentation. The main purpose of the study is to give recommendations on how to improve the information brochures. Within the study, eight people working with risk information have been interviewed and seven different risk information brochures have been studied. Also, a theoretical analysis and a practical experiment were performed using brochures from two municipalities.

The main purpose of this master thesis is to investigate the information seeking of lay politicians, part-time politicians and professional politicians in connection with the possible upcoming fusion of the two administrative regions, Västra Götaland and Värmland. The focus of this study has been to study how politicians use and evaluate information and sources of information, and to investigate if there are any differences in how different categories of politicians seek information. Seven politicians were interviewed using semi-structured questions, and a phenomenographic approach was used to analyze the data. In Sweden there are few available studies of how politician seek information, but some international studies have focused on information needs, information sources, selection and evaluation of information. I have used previous research, and data from respondents to compile and analyze my results in three descriptive categories.

Det är komplext att i ett palliativt skede ge korrekt och individanpassad information till patienter. Därför är det viktigt att sjuksköterskan använder sig av ett etiskt förhållningssätt och identifierar de behov som patienten har. Syftet var att belysa patientens behov av information i den palliativa omvårdnaden. En litteraturstudie genomfördes där femton vetenskapliga artiklar bearbetades och granskades. Fem teman framkom som belyser behovet av information för att få kunskap om sin sjukdom, behov av information för att leva med sjukdomen, behov av information för att klara av sista tiden, behov av anpassad information, behov av att få information från rätt person.

The aim of this master thesis was to examine the European Commission's information resources from a user perspective in order to clarify the needs and circumstances of the search of EU-information among students at Örebro University. 41 students participated in a survey, and four of them was interviewed. On the basis of Pendelton- and Chatmans theories of information behaviour in small worlds, it were assumed that the students' education and citizenship in the European Union affected their needs and the search of EU information.The study showed that the students needs for EU-related information has increased, with the current education, but also been linked to earlier educations. The students Citizens need were mainly associated with elections such as the EMU-election, but also in some cases to a need of the general knowledge.A review of the European Commission's information resources were made with an emphasis on European Documentation Centre, EDC. The survey showed that most students used the EDC and the EU-databases that was made available by the European Commission through the EDC and the university library but were not aware that they used EDC.The survey also showed that students made use of familiar sources and resources when they searched the EU-information, such as the library's regular database list, the library catalogue and search engine on the internet are not requested of other resources.

The purpose of this Bachelor?s thesis was to examine the information needs of the international students at the University of Borås. A further aim was to examine the types of information sources the international students was using to satisfy their information needs and the environmental factors keeping them from achieving this. This was done through focus group interviews with international students from four different countries ranging from the ages 20 ? 35.

The aim of this master's thesis is a comparative study on units for civic information in Göteborg. The study is based on a project currently in progress at the main public library in Göteborg. It is observed that according to the library's mission statement the library aims to become the most competent intermediary of civic information in Göteborg. This statement suggests a competitive strategy towards other intermediaries of civic information. The mission statement does, however, also state that their goal is to be obtained in cooperation with other intermediaries.