Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

Sweden has formulated ambitious energy goals which signify that by year 2050 the energy usage should be halved. One of the objectives is the reduction of energy usage by 20% by year 2020 and that it should be compared to the usage of energy from 1995. In parallel with increased energy requirements for buildings the demand on housing conservation, by highlighting also buildings from the last 50 years as part of the building heritage, continues to enhance, which in theory means that there is a conflict between these.The law will never be able to point out unique buildings and PBL (planning and building act) is not especially concrete. The National Housing Board has tried to make this more concrete by the new BBR regulations though there are still an enormous variety of interpretations.This report deals with the conflict between conservation requirements and additional insulation of the building envelope and is limited to multi-residential buildings built between the years 1945 and 1975. It is the stock with the greatest energy consumption and that is where the big challenge lies.

How do the administrators of nature reserves experience the communication with the land owners concerned? The article is a qualitative study within the environmental communication subject. The study has been performed through qualitative interviews with administrators of nature reserves. Being in action the administrators must know how to communicate with people. The result of the study shows the administrators lack a language to describe their experience of the communication with the landowners. .

Improved profitability, a reasonable yearly income or the possibility to have employees are all incentives for expansion. A prerequisite for farm businesses to expand is for land to be made available, either to buy or to rent. In Sweden, 43 % of the total arable land is leasehold land, which implies that a functioning leasehold market is of great importance for the Swedish agriculture. Several factors can affect the supply of leasehold land, for instance the leasehold legislation and the Single Payment Scheme. The fact that the leasehold legislation is compulsory, in protection of the leaseholder, might keep land owners from leasing their land out.

The agriculture is today in a development that leads to bigger and bigger units in the primary production. To be able to follow this development many companies chooses to cooperate in different ways. The most radical change is when farmers fuses with other farmers and merge into to a big collectively owned operation firm. The reason behind this idea is that the firms achieve the big companies advantages by being complement to each other. The purpose of this essay is to make an economic analysis of two crop production companies who works together in an operation firm.

In the Swedish market, there is a wide selection of herbs as supplement to the horse´s feed. A trend today is that many companies are marketing herbal remedies with allegations of medical effects. If you want to sell the product for that purpose it must be verified and approved as drug or natural remedy by the Medical Products Agency. Some herbs may contain active substances. Nevertheless, only a few studies have been conducted on single herbs to investigate safe doses for horses.

We know that more than 2/3 of insured dogs in Sweden are put to death by a veterinarian, which means that almost one third are killed in trauma, lost or die in some other way. An unknown number of these are killed by their owner with no veterinarian involved. This graduate thesis contains a specification of the laws that control euthanasia of dogs and cats in Sweden, and the veterinary medical basics on how to perform euthanasia. The objective is also to give understanding on how pet owners choose to put their animal to death and why, and to discuss whether that is an animal welfare problem. It is legal to kill dogs and cats by shooting, using a sporting gun, provided that it is done according to laws and regulations.

The domesticated rabbit stems from the European Wild rabbit and researchers have found that they share most of the characteristics and behaviors of their wild ancestor. They form mating groups in which strong hierarchic orders are formed and they are known for their ability to dig warrens which serve as one of the most important resources for this species. Although research has been performed to increase the welfare of rabbits kept in laboratory settings little is known about the housing, behavior and welfare of the pet rabbit. Among the research that has been performed within the area results have shown that the animals are kept in small solitary cages and that although many rabbits are purchased mainly for the children many animals cannot be handled by children due to display of aggression. Another conclusion drawn is that the animals are kept in ways that differs greatly from their natural environment.

This essay is about the market of traditional rental movie stores, which today are on a mature stage of the marketing cycle. The technique is constantly accelerating and contributes to evaluation of new ways to watch movie. New competitors are such as bigger chain of stores that can offer, in addition to their wide range of other goods, rental movies as a secondary selling. The substitute is of most part Internet based services from where you can watch movie online or download film legally as well as illegally.These different sorts of new competitors or substitutes become a big threat on the traditional rental movie stores as these substitutes can offer the same prices or even lower.With these new ways of watching film this will on turn change the behaviours of the customers that likes to watch movies. The problem for the traditional rental movie stores is trying to keep their existing customers and try keeping them loyal to their store, so that they won?t loose them to the competitors and substitutes.

The purpose of this essay is to examine Swedish HR-managers who have either received, or been nominated for, the award ?HR-manager of the Year?. We investigate the managers? personalities, how they think about their own role and HR?s function in the organization, all in an environment that can be characterized by some skepticism towards HR. We find the HR-managers to be ?winners?; strong individuals that are confident, communicative, and driven.

Forestry has three main aspects to take into consideration today; economical, ecological and socio-cultural. In order to reach the broad policy goals for sustainable forest management, an increased variety of management approaches are requested. Today clear-cutting is the only method used in 96 % of the managed forests in Sweden. The Swedish National Board of Forestry has therefore initiated a project in order to investigate and develop Continuous Cover Forestry (CFF). This study is a part of this project.

This report is focused on marketing opportunities for small-scale mango farmers in the Nyanza Province in Kenya. Kenya is a large horticultural producer in the world. Horticulture is an important income for a large share of the rural population in Kenya but profitability is low due to inefficiencies in marketing systems and poor infrastructure. The conditions for growing mango in the Nyanza Province are very beneficial and there are two harvesting seasons. Mango offers good income opportunities for small-scale farmers in the Nyanza Province.The aim of this study is to identify marketing conditions that will enable prospering business for small-scale mango farmers in the Nyanza Province, Kenya.

In the year 2002 the European Union decided on a new directive according to the energy use in buildings. The outcome of this direction is a proposition from the Swedish government on the outlines of a new law in the field of energy use in buildings. The date that the law will be applied is the first of October 2006. In the future al real estate owners must be able to show an energystatement over the real estate. This project contains cooperation with HFAB a local real estate company where two buildings are analyzed according to their energystatement.

This study, which was conducted in Sweden, was based on four qualitative semi-structured interviews. The aim of this study was to create an understanding of how a municipality designs the sanction for youth offenders called ?youth service? based on the law that establishes the existence of such a sentence. We interviewed social workers that work at the department of youth service in the municipality of Gothenburg, who exclusively deal with youth offenders? sentenced to youth service as their job assignment.

This thesis treats the topic of user-generated comments connected with news stories on news sites, meaning electronic word-of-mouth combined with PR. The writers have examined how different types of comments affect consumers' perception of the article and also what communication effects these comments generate in terms of attitudes, purchase intent and word-of-mouth intent. The results interesting to the news site owners, is that lots of comments and negative comments generate a negative effect by making the actual article less credible, attractive and worth reading (relative to the subsequent comments). On the positive side, serious comments imply that the news story is perceived as more interesting, than a news story followed by non-serious comments. From a brand equity perspective, the interesting results show that few comments compared to lots of comments, generate a better attitude to the brand, even though there is no difference in how positive or negative the comments are.