This thesis is a study of Parties as an outflow of societal changes where the aim has been to find out how parties are affected by societal changes and how they justify to new party formation. This is done by using a theory called Parties as an outflow of societal changes which is a theory developed by Swedish researchers in Political Science. To confirm the theory it is necessary to do an argumentation analysis of one external developed party?s electoral program. In this case the party selected is Feminist Initiative which brings a different view on how the society of Sweden should look like.Selected parts of the argumentative analysis will be examined with the purpose to give a perspective on how Feminist Initiative values the changes in society and how they describe their role as a new party.The main question of this study is; Are new parties an outflow of societal changes? The basic arguments includes that along with societal changes in Western Europe also changes the view of a representative democracy in which political parties play a central role.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.

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.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

The purpose of our essay is to examine if variation exists in the way that auditors try their independence, this so called analysis-model. We will suggest some factors that influence the way auditors practise the analysis-model. The institutional theory predicts no differencies since the normative pressure could be expected to be severe. But we found that among other things people?s qualifications, personalities and audit firm?s size and age influence the way auditors try their independence.

When it comes to political representation, all over the world women almost always make up a minority of representatives in the legislative bodies. The Scandinavian countries in general and Sweden in particular have though been exceptions to this rule with, when compared to other countries, a rather high percentage of women in elected positions. This development took off in the seventies: during that decade the unit percentage of women in the Swedish Riksdag rose by double!The aim for this thesis is to analyse what underlying ideas influenced this advance. The focus is on three different female party federations, who are believed to have had a great impact on this increase of women politicians through their influence in their own mother parties. The federations analysed are the ones connected to the Social Democratic Party, the Centre Party and the Liberal party.

Although Social Democratic Memoirs comprise an extensive material, these texts have not attracted any systematic analysis as a distinct and yet varied form of textual genre. The focus in this MA-paper is the Swedish Social Democratic Memoir as a rhetoric genre. The main primary material is memoirs of the pioneer August Palm (1849?1922), the father of the nation Tage Erlander (1901?1985) and the political leader Göran Persson (1949?), published 1905, 1972?82 and 2007, respectively.The general aim is to find out what is the driving power of the memoirs and, more specifically, to shed light on the images of the party history and the history of the welfare state. The method is a comparative analysis of these texts.

The purpose of the set of regulations as regards to accounting and auditing within the Union, is primarily to ensure a high quality of the large public companies financial reporting and hence protect the capital market investors. As the set of regulations also applies to the small companies, these are burdened by administrative costs that are disproportionate. To increase the competitiveness of the European companies, the European council has stated that it is essential to reduce the companies? administrative costs. The main principle is that all companies are under an obligation to statutory audit, however Member States may make audit exemptions for small companies.

Background and problem: The abolishment of the mandatory audit in Sweden resulted in a marketorientation in which the small sized enterprises gained a stronger position. Theaudit firms are faced with the challenge to better meet the clients need and todemonstrate the value of audit now when it is optional. In coherence with thisclient focus it is endorsed to implement a value-based pricing that primarilyconsiders the client?s value and willingness to pay. The value of audit andaccounting services to small sized enterprises is not yet fully investigated, whyit is difficult to implement a value-based strategy.Aim: The aim of this study is to investigate the value of audit and accounting servicesto the small sized enterprises through the study of which attributes theseservices consist of and which priority the small sized enterprises attach to thedifferent attributes.

The political and civil unrest during the last years of the First World War had a profound impact on the political life in many European countries. Academic research on the Swedish Social Democratic Party and the development of the parliamentary system during these years, often focus on the civil unrest and the mobilization of the labour movement during the spring of 1917, and the impact on Swedish politics of the Russian and German revolutions.This study is an examination of the relation between the Swedish labour movement and the Finnish Civil War of 1918. The general aim of the study is to examine how different levels and organisations of the labour movement acted in regards to the situation in Finland, and how these different levels and organisations interacted with one another. A second aim of this examination is to better understand during what kind of processes of the Swedish labour movement?s history that the Finnish Civil War occurred, and how it affected them.The conclusion of the study is that the there was a disparity between the leadership of the Social Democratic Party (SAP), which at the time was part of the Swedish government together with the liberal party, and the grassroots of the labour movement, organized in trade unions, and in the local organizations of the SAP and the Social Democratic Left Party (SSV).

The objective of this undergraduate thesis is to study the Swedish Social Democatic Party?s standpoint of the law allowing asylum seekers to choose where to live (ebo) between 1994-2009. The study?s empirical material is being based on official documents from the Swedish Parliament, which is being analyzed by a method called ?process-tracing?. A research question has been formulated to supplement the objective:What arguments has the Swedish Social Democratic Party expressed pro and con the law of ?ebo?? The study?s theoretical framwork is based on two theories which explain incentives behind parties? decision-making, strategic or ideological, on three arenas. As the law was ratified the party took a positive standpoint, but later shifted to become stricly against it.

The Swedish alcohol policy has by tradition a restrictive composition, with high taxes and the Swedish Alcohol Retailing Monopoly as important elements. The Moderate Party has been powerful critics of the alcohol policy and has advocated a reformation. However, today the Moderate Party seems to have changed the attitude towards the alcohol policy and it even supports the Swedish initiative to create cooperation about alcohol matters at the EU level.This thesis examines why the Moderate Party has changed its attitude towards the restrictive alcohol policy. Three aspects have been considered: the rise of a European public policy, strategic choice, and the influence of the political environment. The paper discusses the problem from a strategic perspective, which means that the political change is viewed as a result of strategic considerations.The party has indeed been affected by all of the three aspects, although to different extent.

Dagens standardiserade revisionsberättelse har kritiserats för att den innehåller alltför knapphändig information. Dessutom presenterar den enbart att revisorn tagit ett passivt ansvar i sitt granskningsarbete och ger inte revisorn möjlighet att ta ett aktivt ansvar vid författandet av revisionsberättelsen. För att fo?rbättra detta har IAASB beslutat att införa ett nytt avsnitt, Key Audit Matters, där revisorn förväntas redogöra för väsentliga risker och svårigheter i revisionen. Genom att undersöka vilka områden som utgör Key Audit Matters idag och hur dessa kommuniceras bäst i revisionsberättelsen förväntas studien analysera relationen mellan revisorers ansvar och deras inställning till revisionsberättelsen.

Populism has been an integral part of the Finnish political system since the late 1950's. At that time the Agrarian Populist Party, better known as The Rural Party, emerged and thrived for decades until the party financially broke down in the 1990's. Reemerging on the political scene as the True Finns, the party is more radical and more influential than ever, gaining enough support to be the third largest party of the 2011 parliamentary election. Sweden, Finland?s neighbor, in contrast has a history with very little populist presence or radical right populist parties (RRP-parties).

The purpose of this study is to examine the critically raised concern on whether the Liberal party of Sweden, in policies regarding the compulsory school, really represents a liberal policy or if it actually functions more as an ambassador for conservative ideals. An ideology analysis is employed for the purpose of answering the research question, which asks if the party?s changed viewpoint on the compulsory school between the years of 1990 and 2010 could be understood in terms of an ideological alternation. The analysis is carried out by an examination where the party?s policies are linked to common definitions of the two political ideologies, with the assistance of an analytical tool consistent of a series of educational philosophies.