Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Revisorers roll har utvecklats genom tiden, från att ta hand om bolagets räkenskaper och gekonsulttjänster till sina kunder till att idag endast granska väsentliga poster och företagetstransaktioner samt hitta felaktigheter i redovisningen. Far menar med revision att revisorn som enoberoende part granskar bolagets årsredovisning och bokslut i syfte att fastställa omredovisningen ger en rättvisande bild av företaget till externa intressenter såsom investerare,banker etc.Syftet med undersökningen är att undersöka hur förväntningsgapet mellan småföretagare ochrevisorer ser ut. Vi har även tänkt ge förslag på hur förväntningsgapet kan minska samt få enuppfattning om vad det var som förorsakade förväntningsgapet, som till slut kan hjälpa oss attuppnå en bättre förståelse på problematiken. För att åstadkomma syftet med uppsatsen har vigenomfört kvalitativa intervjuer med tre revisorer och två ägare till två småföretag.Vår slutsats är att småföretag har bristande kunskap om vad revisorers uppgift och roll innebär.Exempel på deras bristande kunskap är att revisorn kan allting och löser alla företags ekonomiskaproblem, samt att revisorn kan samtidigt bokföra och revidera företagets räkenskaper. Det finnsflera saker som kan anses ha påverkan på förväntningsgapets uppkomst.

The main purpose of this essay is to investigate professional artists experience of the need and use of information in their creative work. I have collected the material through qualitative interviews with four professional artist working with different materials and techniques. One of the results of the study is that the artists first of all used information as a source of inspiration in their creative work. They gathered their information from various scources, for example; pictures, exhibitions, visual arts, books and novells, depending on what project they are working with. Other important information scources were colleges, especially for the technical information need.

Revisorn anlitas för att ge ett oberoende yttrande som ska säkerställa pålitligheten i företagensfinansiella rapporter. Denna tilltrosskapandande effekt kan endast uppnås om revisorn görsina bedömningar och fattar beslut utan att låta sig påverkas av andra personers viljor ellerönskningar. Att revisorn är oberoende är särskilt viktigt i de fall revisorernas arbete påverkarintressenters beslutsfattande. Diskussionen kring revisorns oberoende i samband medtillhandahållandet av fristående rådgivning har debatterats flitigt. Vissa menar att denfristående rådgivningen medför positiva effekter på revisionen, medan andra anser att denborde förbjudas då den utgör ett hot mot revisorns oberoende och påverkar förtroendet förbranschen.

Frågeställning: Påverkas en revisors benägenhet att avge en ren eller oren revisionsberättelse av revisionsarvodets storlek, om så på vilket sätt?Syfte: Syftet med denna uppsats är att fördjupa tidigare genomförd forskning inom detta ämnesområde, genom att undersöka om det finns ett samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse, och i så fall på vilket sätt?Metod: Studien bygger på en kvantitativ metod där primärdata samlades in från databasen Retriever och omfattar 300 västmanländska mikroföretags årsredovisningar ifrån år 2009. I studien tillämpades även ett deduktivt tillvägagångssätt, vilket innebar att sekundärdata i form av etablerade teorier och tidigare forskning inom ämnet låg till grund för skapandet av studiens hypoteser. Efter insamling av primärdata sammanställdes datamaterialet i Microsoft Excel och därefter analyserades datan med hjälp av bivariat- och multivariat logistisk regressionsanalys i SPSS.Slutsats: I den bivariata logistiska regressionsanalysen återfanns inget signifikant samband mellan revisionsarvodets storlek och en revisors benägenhet att avge en ren eller oren revisionsberättelse. Däremot, påträffades ett positivt signifikant samband mellan dessa variabler i den multivariata logistiska regressionsanalysen.

Shorter hospital stays increases the need for well functioning post hospital aftercare. Persons close to the patient are often involved in the aftercare and need information about self-care. This need is frequently not satisfied. The aim of this study was to investigate if the next-of-kin of patients cared for at the thoracic clinic at Uppsala University hospital, have received information about self-care and how they perceive the information they have been given. METHOD: To investigate this, questionnaires were sent out by mail.

The objective of this work was to introduce measures to reduce energy and water demand at Gävle Söder 17:10. To succeed, this energy audit has been made. The work is based on collected statistics from the property owner Norrporten, measurements, literature review and through consultation with experts in the field. Two models, one for each building, have been created in the simulation program BV2 to estimate the potential of energy measures based on the collected information. The models in BV2 have been verified against the statistics of the energy consumption.With the help of calculations and simulations, seven cost-effective measures have been identified.

This thesis treats the information the insurance company is going to give the policyholders just before the insurance is to be concluded and soon thereafter. The purpose for the essay is to investigate whether the mentioned information can be considered to meet the purpose referred to its establishment. The investigation will also show if the penalty for not upholding this obligation is reasonable in relation to the aim the duty to inform the policyholders is meant to uphold.Information to be provided before the contract is concluded should facilitate the choice of insurance. The information to be given to the policyholders as soon as possible after the contract is concluded should be given as a form of confirmation and information on conditions that has not been stated before. The purposes that have been mentioned is for both the information to consumers and companies.The conclusion that can be made after the analysis is that the information is of great importance for the policyholder, both for consumers and companies.

Förtroende är ett mångfacetterat begrepp och har många referensramar. Det går att skilja påförtroende till text, transaktion och förtroende ur ett socialt perspektiv, som kommunikationoch ömsesidig interaktion. Revision är inte bara en granskningsprocess, utan en mänskligaktivitet som ska bygga på samspel med användare av redovisnings information, därmed blirrevisionen en etisk handling som måste bygga på förtroende. För att erhålla förtroende måsterevisorn bemöta de förväntningar som finns på dem idag. Näringslivets utveckling samtförändringar i omvärlden har skapat behov av utveckling och förändring i revisorns funktion,vilket har bidragit till förväntningar från nya intressegrupper och samhället i stort.

The aim with this study was to examine which information sources are used by the librarians in the process of changing automated library system and why. Furthermore it was of interest to examine whether there are any correlations between variables environment, information quality, information availability, information need and information sources. I used a quantitative method that was carried out in form of a nationwide survey. Questionnaires were sent out to all the Swedish libraries that had change library systems sometime between the years 2000.

Companies have in the past decades changed fromtraditional manufacturing organizations into serviceorganizations. For these service organizationsinformation and competence have become animportant resource. The traditional view oninformation is that an employee use and search forinformation to reduce uncertainty for their decisionmaking. Even though information is strategicallyimportant for organizations, information is not valuedin any way. Hence, this thesis aims to valueinformation in terms of the utility it brings to theorganization.The conclusion is that four factors are important whenvaluing information in terms of utility.

This paper deals with the concept "Information Overload" (IO). It describes the intellectualcontent of the idea as well as its supposed domains of activity. Furthermore it problemizes theimage of "Information", "Information Society" and other concepts related to those phenomenons.A division by two fundamental different distinctions of IO are being made. InformationOverload serves as a name for:I. An information-intensive environment.II.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

The aim of this study is to examine the information behavior of younger seniors with a special focus on the Internet. Using a qualitative method consisting of a case study, including observations, diaries, questionnaires, and information diaries, we were able to compare the information behavior of the seniors in their use of the Internet, with the information behavior in their everyday life. The result of the study shows that the respondents led very active lives and used many different information sources in everyday life. They did not only seek information, but also assimilated it, often with a purpose to mediate it to other people. The motives behind the information use in everyday life were mainly connected to their life situations.