Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråDatum:15 januari 2013Nivå:Kandidatuppsats i företagsekonomi/redovisning, 15 ECTSInstitution:Akademin för hållbar samhälls- och teknikutveckling, HSTFörfattare:Nicklas ErngrenAnnica LarssonMariah WahlgrenTitel:Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråHandledare:Angelina SundströmNyckelord:revisionsplikt, revision, revisionsbyrå, revisor, små företag, framtidsmöjligheterFrågeställning:Hur har revisionsbyråerna förändrats genom revisionspliktens avskaffande?Hur har storleken på revisionsbyråerna inverkat på tjänsternas utbud?Syfte:Syftet med studien är att beskriva skillnader och likheter i hur revisionsbyråerna förändrat sitt utbud av tjänster och vilka andra förändringar de gjort efter avskaffandet av revisionsplikten för små företag. För att uppnå syftet och besvara forskningsfrågorna har två revisionsbyråer studerats.Metod:För att besvara forskningsfrågorna och uppfylla syftet har två gruppintervjuer gjorts med Lars Lönnkvist och Barbro Andersson på Revisorsknuten och Sara Keyser och Magnus Hallberg på PwC i Nyköping. Intervjuerna gick ut på att ta reda på vad respektive revisionsbyrå gjort för förändringar av sitt utbud efter avskaffandet av revisionsplikten. I analysdelen har sedan svaren ställts mot varandra för att se vilka likheter och skillnader som finns mellan den stora(PwC) och den lilla (Revisorsknuten) revisionsbyrån.Slutsats:Studien visar att det finns likheter i de förändringar som gjorts bland annat ett större fokus på redovisningstjänster än tidigare.

This thesis deals with the question of why the Swedish Academy Dictionary has its own Library when, for almost a hundred years, it has been located at the University Library of Lund. Looking at the library functions: librarian, users, room and books and their external factors: economy, internal actors, external actors and the development of the Swedish Academy Dictionary helped to shed light upon which relations between these factors have been important in the development of the library. The results show that there has not been a conscious plan behind the Library. A large number of the books in the Library was given by those who have worked at the Dictionary and also by their friends and collegues. Another part was given by the Swedish Academy and was partly gathered when the project was still in Stockholm.

This thesis reports on a case study of two different organisational forms in the Swedish forest industry; the geographic and the functional organisation. The work in the geographic organisation is carried out within districts under the supervision of an overall responible district manager, where as in the functional organisation the work has been divided into functions headed by function managers. Forest magement, logging and wood purchases are examples of such functions. The general idea of the functional organisation is having the functions working over a larger geographic unit, without subdividing district boundaries of the region. Also a third organisational form of current interest for the forest industry; the process orientated organisation, is analyzed in the case study. Here, a company outside the forest industry has been analyzed, since no forest company was considered to have made as much progress of changing organisation to process orientation. In the report I present the results from qualitative interviews, where I give the reader a picture of the motives behind each organisational form, what the form implies for some of the company?s interested parties and the organisations? views on future organisational development.

The company Västra Mälardalens Kommunalförbund, VMKF, wishes to revise and optimize their present data and IP-telephony network as of today consists of the three municipalities Köping, Arboga and Kungsör. As a municipal corporation, they seek consultation regarding internal as well as external review and investigation of the main structure of the network, its functionality and safety. By today?s increasing demands of Internet accessibility, availability of services and security far more extends the requirement of a complete network design. The foundation of networking rests on the balance between each of these necessities.

The aim of this master?s thesis is to analyse the construction of European identity in three ofcontemporary EU initiated projects for the digitisation of collections from museums, archives, andlibraries. The source material consists of the web pages of the projects Minerva, MICHAEL, andEuropeana, as well as some other policy documents on digitisation and access from EU authorities.Theories on nationalism and construction of heritage are used as an overall context to the problem.After a brief description of the mentioned projects, the author undertakes an analysis of theways that the concept of ?European heritage? is depicted in the source material. The result is thefollowing: normally, the true European heritage is considered being united even though it isdiveded culturally, historically and linguistically.

Myndigheterna info?rde revisorns anma?lningsplikt som en del av lo?sningen fo?r att beka?mpa ekonomisk brottslighet. Revisorn ska rapportera in brott som de ?kan missta?nka? till a?klagaren. De sto?rre byra?erna hanterade anma?lningsplikten genom att rekrytera experter.

The European Union is a self proclaimed leader in the field of climate change and has a common target for reductions of greenhouse gas emissions. In spite of this, there are great differences between the member states capacity and dedication to the cause of implementing the Unions climate policy and reduce their emissions. The purpose of this thesis is to contribute to an understanding of how different European states construct their identity in the context of climate change mitigation. By analyzing national documents from three European states and using tools deriving from discourse analysis, I aim to illuminate differences and similarities in their rhetoric. The result is that due to the states relationship to the European Union and the United Nations, there are great similarities in the way they construct mitigation and their identity.

The comprehensive goal in this study was to examine important factors in an introduction of a new machine team. The aim was to identify what elements should be part of an introduction program for new machine team. The examination was done together with Stora Enso Skog. A new machine team and their supervisors where analyzed during a six month period. The evaluation was done with open interviews of the team members and their supervisors. The main question was what should be included in an introduction program to develop a successful machine team as effective as possible? Interviews of the new team and analyses gave good indications how the procedure should be done.

No infrastructures today are growing faster then communication network. The requirement of being able to communicate in a fast and qualified environment to a low cost increases in line with the development and competition. Itera Networks is no exception when it comes to rapidly developing new and better network solutions for themselves and for their customers. With these requirements in mind their needs for an analysis of the existing communication solution becomes very obvious. This project contains such an analysis in which various studies of the existing network environment have been made.

The world is getting smaller. Global markets, political processes and communication technology bring people together. Even though many of these processes are dynamic and constructive, they have also resulted in a need for better and more effective ways of international conflict resolution. This thesis investigates central issues connected to the concept of humanitarian interventions in relation to current and future legislation of the European Union. The overall question is whether the rapid globalization process has resulted in a change of international law towards more liberal view where authorization of the security council is not always needed? And, if there has actually been such a liberalization, how does that affect the legal possibilities for the European Union to carry out armed operations without the consent of the global community?The conclusion of the thesis is that international law has been modified mainly in two aspects: First, the concept of sovereignty is no longer seen merely as a right of the nation, but also as a responsibility.

Background                      European football has during the past decades seen a fast development towards a more professionalized and commercialized climate. This had led to the fact that a lot of clubs are run like any other company, and the focus on marketing and market shares has increased. To be able to create a strong brand clubs have to put a lot of work into marketing, not only of their own brand, but of their sponsors and partners as well.Purpose                              The purpose of this study is to (in step 1) analyze how two smaller Swedish football clubs build their brand and work with their marketing communication. In step 2, the purpose is to create a model of how these clubs may work to develop their brand and marketing communication.Method                              With a qualitative approach, the authors of this paper have analyzed text and documents as well as performed two in-depth interviews.Findings                             Both clubs lack a well-developed strategy regarding their work with their brand and marketing communication. However, there are in both cases factors that, if developed correctly, could help build a stronger brand and better the marketing communication.

The overall purpose with this thesis has been to study the strategic development of the Swedish Green Party, Miljöpartiet de Gröna. From its first appearance in the Swedish parliament 1988 to its decision to cooperate with the Social Democrats and the Left Party in 1998, the Greens has gone from a radical antiparty to a pragmatic support party. The analysis has concentrated towards identifying the causal factors behind this strategic move made by the Greens, and to determine how this party change has affected the party's strategic goals. In order to do so, a qualitative case study has been conducted where an integrated theoretical approach has been used. By studying official statements and internal debates the thesis concludes that the strategic change made by the Greens was due to the evolvement of a new dominant coalition of within the party.

Entrepreneurship is considered essential for the Swedish economy, as well as globally. Accordingly,massive efforts are put into creating environments that successfully can support new ventures. The business incubator is a prominent part of these efforts and is important especially for the knowledge shared within its internal network. The aim of this study is to further explore how different activitieswithin the incubator can influence the interaction, and thereby the construction of social capital,among the incubatees. Using a qualitative case study of three incubators, and the framework of theincubator model, it is concluded that three distinguishing components within the framework influence the interaction, namely infrastructure, mediation and business support.

This thesis aims to study the indirect effects of the Europeanization on national parties and the presence of an established national opposition towards the European Union (EU) and its effects in Sweden, as a result of the so-called conflict of Vaxholm. The questions asked were whether or not it existed an established national opposition towards the EU, and if so, what the opposition consists of substantially. The research method, which was used, is a quantified text analysis on the chamber debates of the Swedish Riksdag and the party congresses of Socialdemokraterna. The study shows that there is an ambivalent opposition towards the EU and its effects in the aftermath of the conflict of Vaxholm.  Socialdemokraterna presented resistance, but did not manage to present apparent alternatives, which left the party with a rather indistinctive opposition. In contrast to the right-wing party, the left-wing party had some profound difficulties in positioning itself in the new and globalized economy. I therefore suggest, that it might be more providing and exhaustive to introduce Azmanova?s ideal-type analysis, which instead of positing parties on a left-right continuum, posit parties after respective party?s opinions concerning the risks or opportunities which the EU and the internal market?s effects. .

Organizations that want to maintain a good innovation capability can seek knowledge both within and outside its boundaries. Opening up innovation processes, through so-called open innovation, allows organizations to combine internal and external knowledge sources in order to include previously excluded perspectives to the innovation process. This study examines how knowledge is created and transferred when conducting open innovation through crowdsourcing. It is done based on Nonaka?s (1991; 1994) theory of how knowledge is created through conversion processes, where implicit knowledge can be converted into explicit knowledge and vice versa.