Background: With the removal of audit requirement for companies in Sweden from the first of november 2010, a lot of companies has chosen not to keep the audit requirement. So far 57 percent of the small companies has chosen to keep the audit, in spite of that they don´t need to which led us to the problem statement: Which are the factors that affect a small limited company to choose to keep the audit, in spite that now there is a possibility to choose not to use audit anymore?Purpose: The purpose of the essay is to examine why small limited companies choose to keep the audit, in spite that now there is a possibility to choose not to use audit?Method: This research founds itself in a qualitative study with a deductive research approach. We have been studying secondary data in books and articles and preformed 29 phone interviews with small ltd company owners in Sweden. The selection consisted of 14 companies with credit debts and 15 companies without credit debts.

Abstract The development towards an international accounting standard implies that Swedish groups of companies that are not quoted on the stock exchange can use a parent company perspective or an entity perspective while making their group accounting. The purpose of this study is to describe and explain the motives behind the groups of companies choice of perspective and to show how these motives agrees with the effect it has on the profit and loss account and on the balance sheet.The study includes four fictitious groups of companies based on real groups of companies. Every group of companies includes 1-3 subsidiary companies, where at least one is owned by the parent company with 51-70 %. Some assumptions were made before the consolidation.Relevant key numbers have been calculated according to both perspectives and then compared. A total of three semi structured interviews have been carried out two with representatives for the real groups of companies and one with a chartered accountant.

The gaming market has become the fastest growing market for leisure and is one of the most popular forms of homeentertainment. This has generated a media debate about how people are affected by gaming and concernes how we are affected by the violence that may occur in games. Games proponents argues that gaming is the future of teaching and computer games are becoming a sustainable and popular instruction strategy. Some studies have long used computer games for educational purposes. By interviewing high school students in focus groups as qualitative research, I studied their attitudes towards computer games as a learning tool.

This thesis explores some key aspects of early Heidegger?s interpretations of Kant from a phenomenological perspective. In general terms, it analyzes Heidegger?s claim that Kant?s faculties share a common root in the transcendental imagination, as a critical development of motives found in Husserl?s phenomenology.More precisely, the thesis argues that the motive for deriving Kant?s first faculty, intuition, from the synthesis of imagination can be understood as an attempt to account for the receptivity of a finite subject, without yielding to a causal description of sensibility. Phenomenology shares this problem with Kant?s critical philosophy.

Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt.Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget.

The manufacturing industry is currently in a short-term downturn while the competition is increasing. The result of this is that companies must find new ways to bring out their products. Traditional competitive strategies, such as low pricing, is not sufficient today as the customer is inquiring something more than just a good product. Higher demands are presented on an accurate, well functional, communication between customer and companies, as this has become an important strategic factor in achieving long-term profitability.The aim of this independent project was to analyze and evaluate the communication process between a company and its sales companies.In order to illustrate this process, a case study was carried out at Alfa Laval, their sales companies and employees at their distribution center in Tumba. In order to see the differences in attitudes between the management, the sales companies and the employees regarding communication and involvement a gap analysis were used.The theoretical part of the study considers theories about business mission, communication, involvement, quality and creating value.The result showed that a smaller gap exists between the sales companies and the management while a slightly larger one exists between the employees and the management.

Children?s utterances have been studied in different languages; however, only a few studies refer to Swedish. The aim of the present study is to describe utterance types, subordinate clauses and utterance length for a group of three and four year old Swedish children without known functional impairments.The study included 29 children, 17 girls and 12 boys, in a larger city in the south-east of Sweden. The children, all native Swedish speakers, were aged 3;0 to 4;11. Sound recordings were made during a playing session with one of the authors in the children?s day care centers.The utterances were divided into the categories elliptical responses, incomplete and partly unintelligible utterances, imitative utterances and independent utterances.

OpenGL is a standard API that is used to manage 3D graphics on desktop computers. Although OpenGL is independent of customized hardware it?s not suitable for all kinds of devices. Therefore both OpenGL ES andWebGL was created. These can be viewed as subsets of OpenGL.

The business world of today is characterized by the fact that knowledge plays a far greater role than it did before in the companies? production. In many companies, the human resources constitute the main part of the total assets. It can for example be the employees? knowledge, competence or power of initiative.

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

Title: What´s the problem? - A study of revenue recognition in IT-consultant     companiesProblem: How do the chosen IT-consultant companies recognize their revenues? What difficulties do the interviewed companies experience in connection with the revenue recognition?Purpose: The purpose of this empirical study is to study how companies in the IT-consultant industry recognize revenues, and to investigate if the companies perceive any difficulties in connection with the revenue recognition. The aim of the study is to give useful advice and guidelines to companies in the IT-consultant business based on the extracted result. Method: The survey took place in Vasteras and started with a preliminary interview with a certified accountant, who had great knowledge of the subject revenue recognition. Then seven companies from the IT-consultant industry were selected, whereof two took part in semi constructed interviews.  Study of the other five companies? ways to recognize revenue was made through their annual reports.   Conclusion: One of the studied companies recognizes their revenues according to the rules in IAS 18, which is because it is listed on the stock exchange.

The aim of this study was to analyze the assessment of the national tests seen from the teacher?s perspective. The national tests are performed in the Swedish school, classes 3, 5, 9, and the upper secondary school (gymnasiet). There has been an ongoing discussion regarding assessment and grading for a long time and it is of high interest now more than ever. The last control assessment done in 2009 by the department of school inspections on the order of the Swedish government, showed big differences between the assessments done by the teachers, and the assessments completed by the department of school inspections.

Meningen med denna uppsats är att ge läsaren en förståelse för hur skivbranschen använder sig utav Internet vid marknadsföring och produktlansering, detta har lett till att vi valt att undersöka hur skivbranschen använder sig utan Internet som ett marknadsförings- och produktlanseringsverktyg. En fallstudie har gjorts på två Svenska Independent Skivbolag i syfte att redogöra för hur de använder sig av Internet inom vårt forskningsområde. Studien visade att våra fallstudieobjekt använder Internet som ett komplement och inte som ett substitut för de andra marknadsföringsaktiviteter som de använder sig utav..

Children?s utterances have been studied in different languages; however, only a few studies refer to Swedish. The aim of the present study is to describe utterance types, subordinate clauses and utterance length for a group of three and four year old Swedish children without known functional impairments.The study included 29 children, 17 girls and 12 boys, in a larger city in the south-east of Sweden. The children, all native Swedish speakers, were aged 3;0 to 4;11. Sound recordings were made during a playing session with one of the authors in the children?s day care centers.The utterances were divided into the categories elliptical responses, incomplete and partly unintelligible utterances, imitative utterances and independent utterances.

AbstractTitle: How has IAS 38 affected accounting in small and large companies?A study of the differences in the accounting of financial ratios between small and large companies.Authors: Jasmine Choudrey & Rana QadriMain Course: Business EconomicsThe aim of this study is to make a comparative examination between small and large companies in Sweden and to analyse how accounting of intangible assets has been affected or changed due to the introduction of the new accounting recommendations and IAS 38.Main theory: There are no theories available on these type of researches due to the fact that the introduction of the IFRS is relatively new. Instead the essay discusses facts about the financial ratios and IFRS as a starting point for the study.Method: The examination will be a combination of both quantitative and qualitative techniques. The quantitative part will be based on statistics and financial ratios from the different companies annual reports. These financial ratios will be analyzed by performing a confidence interval.