Syfte: Syftet med uppsatsen är att utreda om revisionskunder upplever att revisionen skapar ett värde och vad som utgör detta eventuella värde. Vi vill också utreda om det finns skillnader mellan ett företags upplevda värde beroende på ägarförhållanden, revisionsbolag och kontakt med revisorn.Metod: Vi har gjort en kvantitativ undersökning genom att skicka ut en webbenkät till 540 aktiebolag. Den kvantitativa undersökningen kompletterades med semistrukturerade intervjuer med ekonomichefen på två företag i Kristianstad för att få djupare förståelse för aktiebolagens uppfattning av revision som värdeskapande.Empiri: Webbenkäten besvarades av 139 företag. Flertalet av respondenterna anser att revisionen ger ett ekonomiskt värde, många har uppgett att de anser att revisionen fungerar som en kvalitetsstämpel och att reviderad finansiell information är mer kvalitativ än ej reviderad finansiell information. Resultaten pekar även på att relationen med revisorn är betydande för företagens uppfattning om revisionens värde.

Enligt kommunikationsmyndigheten PTS finns det cirka 10miljoner mobiltelefonabonnemang endast i Sverige. Telefonerna innehåller operativsystem där det tillåts mängder av olika sorters program. I och med att Apple 2007 introducerade sin iPhone exploderade marknaden för så kallade Nomadic Devices. En telefon som mer är tänkt att fungera som någon form av handdator. Dessa telefoners utformning och funktioner möjliggör för utvecklare att ta fram mer avancerade program än man tidigare sett för mobiltelefoner.

During the later half of the 20th century standard form contracts began to be used more frequently in contract situations. This trend has been consistent and in today?s world numerous commercial parties employ such contracts in their business transactions. The reasons for the extended use of standard form contracts are the benefits that can be obtained for the parties such as time efficiency, effectiveness and price advantages. Standardised contracts often regulate certain issues of the contract for example the way of delivery, remedies and complaints.

This paper examines if European integration has had an impact on national political parties by looking at the stances of the Swedish Green Party and the Left Party on the issue of the European Community and the European Union over time. With the development of the European Community and the European Union, national political parties face the challenge of an emerging political arena. European integration research has recently become more involved with what is called europeanization and political integration within the member states them self, this paper aims to provide further leverage to the thesis that national political actors undergo some degree of europeanization and are politically integrated in the EU, by examining manifestos of two historically eurosceptic Swedish political parties. The theoretical framework provided by neo-functional integration theory as well as europeanization is used to examine the empirical material in order to see if the political parties at the focal point of this study can be said to have undergone a change in political policy regarding the EC and EU, both in quantity and content. The analysis show that indeed both parties has undergone a change and what might be considered a europeanization, considering that the presence of the EU as a political issue seem to have risen in prominence and importance in the examined manifestos.

The role of cultural policy within the general political planning of a community can vary both historically and regionally. The aim of this study has been to explore the cultural policy plans, during the 1990's, in the recently formed geographical region of "Västra Götaland". This is a qualitative study, carried out during 1999, and based upon structured interviews with five representatives of the cultural-policy sector in the "Västra Götaland" region. In order to identify connections and tendencies in a more general social context the aims of the five representatives regarding cultural policy have been explored from the perspective of three cultural policy paradigms, namely Dorte Skot-Hansen, Olav R. Spilling and Göran Nylöf.

The aim of the thesis is to illustrate how a group of community policing officers makes themselves relevant to their community, this in relation to wider organizational circumstances and exterior structures of society. Earlier research on the subject tells us that community policing can be proactive and crime preventing in such a way that the confidence and trust in the police is increased. Research is also making clear that proactive police work is hard to measure and evaluate, which is why my contribution to the field is to explore how this effects the way the police officers in Bergsjön, Gothenburg is making themselves relevant and the way that they see themselves as community policing officers. The relationship police ? community will be regarded as how someone treats their audience, attentive to its feedback, in order to get ones message out, in this case confidence and trust in the police, under influence of the audit society.To achieve the aim of the thesis, participating observation was chosen, to experience the police officers everyday work.

Considering that the price and demand for energy gradually has risen over the past decade and a wider discussion about the human impact on the environment has become increasingly more important and given a clearer role in modern society. This has contributed to increased incentives to reduce the use of fossil fuels and increase the use of renewable energy.The agriculture currently accounts for 20 % of Sweden's total greenhouse gas emissions. A way for an agricultural company like Wapnö AB to reduce their emissions could be to utilize existing renewable energy sources within their own premises.The report's aim is to create an energy audit of Wapnö?s existing energy system and how it changes with a future biogas plant in operation. The energy audit is used to illustrate how the company?s climate footprint could change.

Introduction:During a crisis in the society, the communication from the responsible authorities is of big importance. This study shows how the authorities worked with their crisis communication towards the general public during the waterleak in Kalmar in december, 2010.Purpose:The purpose of this study is to investigate how the responsible authorities in Kalmar worked with their crisis communication during the waterleak and also how the general public perceived the crisis communication.Methodology:The study is based on a combination of a qualitative and a quantitative methodology. We begin to work with qualitative interviews with the responsible authorities to get information about the actual event and their work with the crisis communication towards the general public through the mass media. Then we investigate how the general public in Kalmar perceived the crisis communication from the responsible authorities and compare these two results.Conclusion:The study shows that there were several problems, both internally and externally, with the crisis communication from the responsible authorities during the waterleak. Although some people were dissatisified with the responsible authorities crisis communication, the majority were pleased and very satisfied with the information they got from the responsible authorities during the waterleak..

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

Few issues have been exposed in media recently as much as the climate change issue. Afterthe documentary film ?An Inconvenient Thruth? presented by Al Gore was released in 2006,most of the world saw a lot of attention directed towards global warming. This was a turningpoint that is refered to in this dissertation an history-graded critical event, which is assumed tohave a significant impact on peoples lives.The purpose of this dissertation is to examine whether or not political parties in Swedenresponded to this critical event in the way that they, in their party programmes, haveformulated policies related to climate change. Alternatively if media produces an image ofpolitical activity which does not comport with the forming of actual political standpoints.

Revisionsplikten i Sverige avskaffades för några år sedan för de minsta aktiebolagen och idag är det ett omdiskuterat ämne. Det är dock först nu som effekterna börjar visa sig. Idag är det cirka 80 procent av de minsta bolagen som inte anlitar en revisor. Studien har utförts ur företagens perspektiv och syftet med vår studie har varit att undersöka om bolag som inte anlitar en revisor har fattat ett ekonomiskt rationellt beslut. För att genomföra studien har vi använt oss av kvantitativ metod med deduktiv ansats som utgått från positivistisk kunskapssyn. Vi har bland annat undersökt om ett antal nyckeltal skiljer sig mellan reviderade och oreviderade bolag.

Kallin, Linus. Punky Reggae Party. Ideologisk och musikalisk jämförelse av reggae och punk. C-uppsats Uppsala universitet, 2011.ABSTRACTUppsatsens syfte är att skapa förståelse för musikstilarna reggae och punk och deras respektivesubkulturer. Detta genomförs genom att utforska deras ideologier och se hur dessa speglar sig imusiken för att sedan jämföra och analysera dem med fokus på klass och ras.

Right-wing populism has through the past decades flourished in several countries in Europe. Research has shown that right-wing populism is, with its political starting point in ?the people?, focusing on the majority and is sometimes excluding the minorities from the politics. Since human rights regulations are mainly a protection of minority rights, the aim is to examine if the politics of the Sweden Democrats, as a case of a growing right-wing populist party, is a threat to human rights and in that case, in what respects. The thesis is supposed to answer the question in what respects the politics of the Sweden Democrats contravene with the European Convention?s protection of minority rights.

This report is about planning a demolition. The purpose of this report is that it should become a base for a demolition of house J at the Academic hospital in Uppsala, and also to make general help for planning a demolition. This report also contains a part about how a change in the work environment affects general people. The work started with studies of literature and design of the general part of the report and then continued with a practical study of house J. From the experience of the first two parts of the report a general help for planning a demolition was shaped.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.