This study seeks to outline the reason why public limited firms choose to bear the cost of auditing despite the annulation of legal requirements. The aim is to provide an overview and a better understanding of the decisions made by such firms. My research work focuses solely on the dentistry branch. Relevant data has been collected through interviews and adequate scientific theories are implemented to canvas and analyse the reality of auditing for public limited firms working with dental services.The background knowledge contains historical aspects and the importance of audit obligations together with the fact that the law no longer regulates these conditions. To begin with, the regulations were institutionalised in order to prevent financial and fiscal criminality and offence, in public limited companies.

AbstractEssay in political science, C-level, by Julia Leonsson, spring semester 2007Tutor: Susan MartonFreedom ? The political philosophy of our time?An analysis of the ideas of the international debate aboutChávez socialistic politicSince more than 2000 years there has been an ongoing discussion about whether state interference is a good thing or not. Most international organisations on the international political arena are today founded on neoliberal values, and it has developed in to the hegemonic ideology of the world. The socialistic politics of the Venezuelan president, Hugo Chávez is thereby a somewhat unusual strategy. The purpose of this essay is to examine to what extent the international debate about Chávez socialistic politic can be understood through a neoliberal perspective.

Background: The increasing globalization of business and research has led to an increased demand for international meetings. This is a market that a number of countries wish to access and the competition is fierce to get the chance to host major conferences. Stockholm has a pronounced good position in the international meeting market and this essay will examine what it takes to be a successful meeting destination for international congresses.Purpose: The purpose of this thesis is to examine the fundamental factors that must be met for a meeting destination to be successful in the international market for conventions.Question at issue: How can a city develop into a more attractive meeting destination for international congresses?Method: Persons with key positions in the Stockholm meeting industry have been approached by qualitative interviews by the authors.Theory: As a theoretical framework the authors used the value of the physical meeting, generally on the congresses, the planning process for site selection for the meeting, the meeting platform and image.Conclusion: The authors' findings are based on the empirical material gathered during the study interviews. The results from these interviews show the importance of facilities and hotels, availability, and the image..

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

The purpose of the thesis is to map the meaning of ?international competence? in Swedish company boards of directors. The study is divided in a qualitative part and a quantitative part. The qualitative study consists of a discourse analysis where variation in interpretative repertoires are identified to enhance the understanding of the nature of reasoning related to the meaning and importance of the issue at stake. The discourse analysis is conducted on an empirical material from 27 interviews with decision makers in recruitment processes to Swedish company boards of directors.

När barn vistas på sjukhus är det oftast förenat med otrygghet hos såväl barnen som föräldrarna. Barnsjuksköterskan är ålagd att arbeta utifrån kompetensbeskrivningen för barnsjuksköterskor samt NOBAB standards för att sjukhusvistelsen för hela familjen blir så bra som möjligt. Syftet med studien var att undersöka hur sjuksköterskor som arbetar på barnavdelning uppfattar att NOBAB standards följs när barn är inlagda på sjukhus. Studien har en deskriptiv kvantitativ design. Resultatet visade att NOBAB standards följs delvis på den aktuella avdelningen.

Medier i Finland har skrivit mycket om vart pengarna går när det skänks till en välgörenhetsorganisation. Uppsatsen ämnar besvara frågor om hur välgörenhetsorganisationer arbetar för att öppna upp sin verksamhet för insyn för att på så vis synliggöra sitt ansvarstagande samt om det finns problem med att skapa transparens. Uppsatsens syfte är således att beskriva hur en välgörenhetsorganisation kan skapa legitimitet för sitt arbete genom transparens. Tre viktiga begrepp beskrivs: transparens, ansvarighet och legitimitet. Även olika kanaler beskrivs genom vilka välgörenhetsorganisationer kan öka öppenheten.

Background: Charity and other non-profit organizations have traditionally not been subject to any particular regulation enforced by Swedish law. Recently though, accounting standards have been altered which, through the new "Bokföringslagen" as of first of January 2001, have affected accounting standards for non- profit organizations. One of the implications which the new"bokföringslagen"has for non-profit organizations in Sweden is the link which it establishes with other accounting regulations enforced by the "Årsredovisningslagen". This link will, in turn, determine which rules that apply for any particular organization. Purpose: The purpose of this thesis is to examine how accounting regulations are handled by Swedish non-profit organizations.

Bakgrund och problem: Den 1 november 2010 beslutade regeringen att avskaffa revisionsplikten för småbolag. Lagändringen kring revisionen har diskuterats omfattande både före och efter reformen. Regeringen bedömde i sin utredning att förslaget om fri revision kommer att innebära att småföretagare kommer säga upp sina avtal med revisionsbyråerna, revisorer kommer att inrikta sig mot andra tjänster, rådgivning kommer få ökad betydelse och antalet revisorer kommer att minska. En annan studie, gällande framtiden, genomfördes och de kunde konstatera att branschen kommer att förändras i framtiden, nya krav kommer att ställas och revisionens roll blir mindre betydelsefull.Syfte: Syftet med uppsatsen är att beskriva och analysera hur aktörer inom revisionsbranschen ser på förändringen.Metod: Studien har utgått ifrån en kvalitativ metod i form av semistrukturerade intervjuer där personliga intervjuer genomfördes i tre olika revisionsbyråer.Resultat och slutsats: Samtliga respondenter har olika syn på att revisionsplikten avskaffades där de generellt kan se både det positiva och det negativa med reformen. De revisorer som ingick i denna studie upplever inte att reformen i sig utgör ett hot mot revisionen.

AbstractWork to develop the Eurocodes started in 1975 by the European Commission adopted a program to eliminate trade barriers within the construction area. The goal was to create common European design standards that would replace the member countries' own rules. Eurocodes will replace The National Board of Housing Building and Planning, National Rail, The National Road Administration and other agencies' calculation rules for the buildings structures. The transition to the use of Eurocodes looks like this:Eurocodes set to Swedish standards  between 2002 ? 2007They can be used parallel with national standards 2006 - 2009 The total transition is at the end of 2010/2011.Right now is going on a lot of work for replacement of the existing standards to Eurocodes.  The transition to the new calculations` standards, many construction companies and consulting firms facing a big changes and competitions.

Bakgrund och problem: Under 2008 uppdaterade International Accounting Standards Board (IASB)regelverket för finansiella tillgångar med tillägg i IAS 39 och IFRS 7 vad gäller klassificering, värderingoch upplysning. Uppdateringen var en effekt av den finansiella krisen som drog in över Europa medfull kraft under den senare delen av 2008, vilken medförde inaktiva kapitalmarknader. I och medförändringarna gavs företagen möjlighet att omklassificera finansiella tillgångar värderade till verkligtvärde till upplupet anskaffningsvärde. Eftersom bankers tillgångar generellt består av en stor delfinansiella tillgångar ämnade författarna undersöka uppdateringarnas tillämpning inom banksektorn.Studiens problemformulering löd: Vilka samband kan identifieras mellan noterade banker inom EUvad gäller tillämpningen av tilläggen i IAS 39 och IFRS 7?Syfte: Att kartlägga vilka samband som fanns mellan de banker som valt att omklassificera och desom inte valt att omklassificera med inriktning på effekterna ur ett investerarperspektiv.Avgränsningar: Det är endast tillgångsvärdering inom IAS 39 som studerats, ty uppdateringarnabehandlade det området.

Corporate Social Responsibility (CSR) issues have been received much attention in businessand management practises globally. Jensen & Yeh (2009, 3) state that ?The agenda ofCorporate Social Responsibility (CSR) has emerged as a factor in the process of globalization,and Chinese companies may sometimes feel pushed into this agenda without a clearunderstanding of the rationale behind it?. China?s textile and apparel industry, amanufacturing-based economy with its products bounding up with the consumers worldwide,has been facing enormous pressure to take CSR initiatives, particularly in relation toenvironmental issues and labor standards.

Corporate Social Responsibility (CSR) har under modern tid växt fram att bli ettstandardförfarande bland företag och en strategi för att eftersträva legitimitet. Grundati ökade krav och förväntningar från omgivande aktörer, åtar sig organisationer ettsamhällsansvar utifrån ett miljömässigt, socialt och ekonomiskt perspektiv. Parallelltmed det stegrade ansvarstagandet inom organisationer öppnar det upp för fråganhuruvida detta fenomen är direkt applicerbart på alla branscher, så som kontroversiellaindustrier. Av den anledningen utreds i denna studie huruvida konsumenter anser attPhilip Morris International, ett företag verksamt inom tobaksindustrin, uppnårlegitimitet genom deras CSR- engagemang. Genom fokusgrupper och djupintervjuerhar konsumenters uppfattning om Philip Morris International CSR- engagemangkunnat fastställas och slutsatser har kunnat erhållas.

Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Security Council resolution 1325 (2000) is about women, peace and security. Since the resolution was adopted several countries has made their own National Action Plan for implementation of the resolution.Sweden and Denmark are two of these countries. Resolution 1325 is one of the documents that each countries armed force has to relate to in international work.These countries can get to work together in international operations within the framework of the Nordic Defense Cooperation, NORDEFCO. This study is done by looking at similarities and differences in the action plans and whether they can be an obstacle for the countries to cooperate in an international operation.In this paper a comparative analysis of Sweden and Denmark's plans for the Security Council resolution 1325 will be done. The comparison is made based on the clauses of the resolution relating to the member states actions.In this paper, a qualitative text analysis to be carried out with sections of Resolution 1325 as a model for the comparison..