Syftet med denna uppsats är att få en djupare insikt om hur en frikoppling mellan redovisning och beskattning skulle kunna se ut. Genom att undersöka hur revisionsbolagen ställer sig till SamRoBs förslag om en frikoppling, SOU 2008:80, och vilka konsekvenser ett avskaffande av det materiella sambandet kan medföra för K2-företagen vill vi skapa en djupare förståelse i diskussionen om en total frikoppling av det materiella sambandet för K2-företagen.Uppsatsens undersökning utgår från en kvalitativ forskningsmetod och har en analytisk ansats. Data består av primär- och sekundärdata som kritiskt granskas för att bedöma undersökningens giltighet och tillförlitlighet.För att skapa förståelse kring sambandet mellan redovisning och beskattning presenteras relevanta begrepp och teorier. Vidare redogörs för innehållet i utredningen SOU 2008:80.Empirin presenterar respondenternas åsikter och synpunkter om utredningens, SOU 2008:80, förslag om en frikoppling mellan redovisning och beskattning. Respondenterna avser tre anställda från tre av de största revisionsbolagen i Sverige.För K2 företag innebär en frikoppling i praktiken en samordning.

Stereotypa uppfattningar om människor grundar sig på egenskaper somassocieras med sociala kategorier. Denna tillhörighet ger olikareferenspunkter, så kallade standards, vid bedömning av andra. Utifrånteorin om shifting standards och antagandet att gymnasieprogram kan sessom sociala kategorier, undersöktes om och hur bedömningar av elever frånolika typer av gymnasieprogram varierade och påverkades. Åttiotrepersoners enkätsvar som analyserades. Antingen bedömdes en typisk elevsamt en specifik elev, eller enbart en specifik elev, från ett studie- elleryrkesförberedande program.

Background: The audit has not always been as it is today. The first law requiring auditing was legislated in the Companies Act 1895. Many events have taken place in the audit history; among them was the Krueger crash, which affected the auditing profession hard in Sweden. This led to new recommendations and laws that would save the profession. Because of the events in the past, there are many who question the audit profession and discussions have been held regarding the auditor's independence and objectivity.

Ett flertal revisionsskandaler runt om i världen har skakat revisionsbranschen de senaste åren. Detta har medfört hårdare reglering för revision, både i Sverige och runt om i världen. Även affärsmarknaden har globaliserats och vuxit med stor kraft under den senaste tiden, vilket medförde behov av harmonisering av regleringen på revisionsområdet. Detta resulterade i International Standards on Auditing (ISA) som är de generella riktlinjerna för revision inom EU. 2004 implementerade Sverige Revisionsstandard i Sverige (RS), vilken var i överrensstämmelse med ISA.

Enligt IAS 40 ? Förvaltningsfastigheter, definieras förvaltningsfastigheter som ?mark eller byggnader eller del av byggnad som innehas i syfte att generera hyresinkomster eller värdestegring?. Onoterade fastighetsbolag i Sverige har idag möjlighet att välja mellan att värdera sina fastigheter till anskaffningsvärde eller verkligt värde.IAS ? International Accounting Standards är en internationell redovisningsstandard inom EU som började tillämpas i januari 2001, men blev obligatorisk för börsnoterade bolag år 2005. Dessutom har alla medlemstater möjlighet att lagstifta om IAS-redovisning i icke-noterade bolag.

Participation is central to the concept of democracy. The role of the civic participation varies with different types of democracy, but a fundamental requirement is that the participation is free and equal. In spite of this, there are significant differences between possibilities to democratic participation in Sweden today.This essay seeks to understand how disability, historically and still today, is constructed as a social deviation from normality, and is constructed to Otherness.One way to regard freedom and equality is to examine the personal autonomy, the legth to wich a person decides her/his roles and activities in abcence of external limitations. Personal autonomy is theoretically central in deliberative and strong democracy, but should reasonobly be a demand for the fundamental definition of democracy.The explanation to why the lack of personal autonomy is accepted, is that the construction of Otherness results in that the persons are categorized and are given simplified characteristics, and are thereby not accepted as equivalent people.In the inteviews conducted, seven politicians contribute both whiteness, pathological discourses regarding disability and ideas of normality through discussing democracy, participation and disability. Simultaniously, they express interest and an awareness on the majority's power and symbolic violence on the minority..

In today?s society, employees are the businesses face toward the public. By establishing dress codes, companies can control the customers? impression. The purpose of this thesis is to investigate and analyze the existing regulations regarding dress codes in companies.

The interest for locally produced food is increasing due to consumer concern about the environment, distrust of industrial foods and a demand for high quality products. Apple is the predominant fruit crop in Sweden, and by processing apples into cider and vinegar, these products could significantly contribute to the development of the market of local foods.In this study different yeast types and different bacterial cultures were evaluated for their suitability in cider and vinegar production from cloudy apple juice. Ten apple cultivars (Aroma, Baldwin, Belle de Boskoop, Bramley, Cortland, Gravensteiner, Ingrid-Marie, Jonathan, Rubinola and Spartan) were also evaluated for their suitability for production of juice, cider and vinegar. Chemical analyses including total soluble solids, titratable acidity and total phenols were performed on the products along with sensorial evaluation by taste panels.The yeast strains were shown to have an effect on fermentation rate and the resulting content of total phenols in ciders fermented from cloudy apple juice. Dry commercial starter strains gave a higher appreciated cider compared to cider that was spontaneously fermented, and the ale yeast Safale S-04 was concluded to be the most suited for fermentation of cloudy apple juice.For vinegar production, the bacterial culture had an effect on TSS, but not on any other chemical or taste characteristics.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

This study aims to examine the views on digitization of eight respondents, all working at different libraryinstitutions in Sweden, and how their views are reflected in their library's digitization strategies. The poll wasconducted on the basis of Ingrid Mason's theory of information standards, their structure and sociopoliticalnature. The informantion standards are divided into three aspects, curatorial, semantic and technical, and theyaffect selection of, intellectual and physical access to the digitized material, which in the end is what constitutes the digital cultural heritage.The background to the study is that the Swedish library institutions in the current situation lacks a nationalstandard or a common strategy for the digitization of cultural heritage, while it is still implemented digitizationprojects at many library institutions. The method used is qualitative, structured interviews with open-ended questions.The study shows that one of the main motives behind the libraries' digitization projects is to make librarymaterials available in a new way, creating greater opportunities for the users to take advantage of the material.The library users are the ones who mainly control what is digitized, although aspects of preservation ismentioned. Furthermore, it appears that the respondents believe that digitization offers improved capabilities tosearch and learn more about the collections, but the actual work of image capture, the addition of metadata,presentation to users and long-term preservation is very complex.Views on what it is to be digitized, how the material should be selected and provided with metadata and howit should be presented to users is what creates the standards that libraries use when they digitize their materials,and digitization of library materials creates new conditions for new users to access and use library material.This is a two years master?s thesis in Archive, Library and Museum studies..

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

AbstractTitle: Wikipedia as a source? Is it accepted in the studies of Media and Communications at Uppsala University? (Wikipedia som källa? Är det accepterat vid studier i ämnet medie- och kommunikationsvetenskap vid Uppsala universitet?)Number of pages: 38 (39 including enclosures)Author: Susanna SalomonTutor: Else NygrenCourse: Media and Communication Studies CPeriod: Autumn 2007University: Division of Media and Communication, Department of Information Science, Uppsala UniversityPurpose/ Aim: The purpose is to study whether or not the Internet encyclopedia Wikipedia is an accepted source when a student writes a paper in Media and Communications at Uppsala UniversityMaterial/ Method: Qualitative research method based on interviews with teachers and on litterature.Main results: The study shows that there is no common view within the faculty whether or not Wikipedia could be used as a source when writing a paper in Media and Communications. Some accept it, others do not. The results show that the teachers of this subject at Uppsala University have not yet decided upon how to adjust to the new large information bank wich is Wikipedia.Keywords: Wikipedia, Uppsala University, sources, reliability, objectivity, collective intelligence, the Internet.

Globalization and demographic changes are forcing today?s companies to be more competitive in order to reach success. The increasing competition is proving a challenge for companies to recruit and retain competent, talented staff. To meet these challenges, Talent Management was developed during the 1990s and supplies a new and innovative way to deal with personnel management. Due to Talent Management being a relatively new theory, there is at present no generally accepted definition of the theory.