SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.

AbstractThe rise of globalization has made ??the sustainability aspect emerged as a sign that peoples? actions must change. Tourism is now one of the fastest growing industries in the world that has an impact on people, nature and cultures. The purpose of this study is to gain a better understanding how different tourism actors use and express the concept of sustainable tourism development in the co-operation organization Kiruna Lapland. One of the most visited places in the north of Sweden.

The aim of this thesis is to, from a feminist point of view, analyse the Universal Decimal Classification UDC, which is an international and widely used classification system. A number of the larger classification systems and subject heading lists have during the last decades been placed in the limelight of various gender studies and the systems treatment of women has been criticized. With this examination of the UDC, I dont merely wish to identify shortcomings and advantages with the UDCs way to treat men and women. The UDC is also used as an example of how the gender problem can be identified and interpretated in classification systems generally. My analysis is performed with a theoretical foundation in feminist science theories about knowledge and norms, together with a linguistic perspective on valuing and emotionally tinged language.

The courts international juristiction within the European union is regulated by the Brussels I Regulation. Article 2.1 of the Brussels I Regulation contains the fundamental provision. According to this Article the plaintiff shall submit an action where the defandent is domiciled. The Regulation provides exemptions to the this provision in Article 2.1.The court of the international case can also be determined according to Article 5 (1) of the Brussels I Regulation. This Article contains an alternative to the general provision within Article 2.1.

The aim of this Master?s thesis is to investigate international students? views regarding information seeking and use of information sources. A further aim is also to investigate the possible factors influencing information seeking in relation to everyday life for international students. Interviews were carried out with eight international students, 20-35 years old from three continents. They were to stay in Sweden for at least five months for the purpose of studying.

The purpose of this paper is to study the image of Strindberg that is conveyed in four different textbooks for the upper secondary school. How do the teaching authors choose to portray Strindberg? Do they focus on any one particular aspect of his writing? Adjacent to this a subsidiary aim is to see if teaching authors highlight the fictional nature of Strindberg?s works or choose to encourage a biographical interpretation. The work consists of a study of four literary history textbooks in the subject of Swedish for the upper secondary school, from 2000 to 2012. In the selected material the sections focusing on Strindberg and his writings are closely read and critically analysed.

Abstract Title: We are equal. A study of cultural differences and professionalism in international projects.Level: Thesis for Master Degree in Business Administration.Author: Zahra AhmadiSupervisor: Lars EkstrandDate: 2012-05The purpose of my study is to analyze and examine it well-educated people can reduce the cultural differences in interaction with other actors around the world. Part of aims study surveys and analyzes to understand how educated people can communicate and facilitate communication in order to achieve the goals and motivation in international collaboration. Problems can arise from cultural differences in connection with that persons face in society and in international collaboration. In this study, I assume theoretical framework that exists in cultural and communication theme and professionalism to find common objectives within educated groups.Method: The purpose of this study, I have chosen to use a qualitative approach.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

Title: ?Du är partiledare (?) men inte minst en helt vanlig människa? ? En studie av partiledarnas framträdanden i Nyfiken på partiledaren.Authors: Marcus Alakangas and Martin RidderstolpeSubject: Undergraduate research paper in journalism studies, Dept. of journalism, media and communication (JMG) Gothenburg UniversityTerm: Spring 2014Supervisor: Mats Ekström, JMG, Gothenburg UniversityPurpose: Our main purpose is to examine whether there is a pattern of similarities to which the Swedish party leaders adapt to in their narratives and presentation of self in the television show Nyfiken på partiledaren.Method: Etnographic Content AnalysisProcedure: The first part of all eight episodes was transcribed and analyzed from the perspective that the interviewee is doing a presentation of self.Results: There are tendencies that the party leaders adapt to similar patterns in their narratives and presentation of self. The main aspect of that is in the way they portrait themselves as ordinary persons that people can relate to. Another aspect is that the narratives they put forth are in coherence with their political views.

The purpose with our essay was to examine what favourable factors there are for women to get out of drug abuse and from a gender aspect interpret how these factors are used in the treatment of female drug-addicts, regarded from the treatment personnel view. The questions we have focused on are: What are the favourable factors for women in the way out of the addiction. How can the use of favourable factors be interpreted from a gender aspect. In what way is the knowledge about these favourable factors used in the drug abuse treatment.To fulfil the purpose whit our examination and to get answers to our questions we performed an explorative examination and applied a qualitative method in the form of a half structured interview with five persons.The main features of the results in our examination were that unisexual treatment, the group and the friendship between women, children and pregnancy and professional and private social network were considered as the favourable factors for the women out of their addiction. Certain factors were used in the treatment as a way to socialize or resocialize the female drug-addicts to predominant social models of how a woman should be like..

Research in international trade situations has mainly focused on understanding the exporter?s actions and has showed ways on how these can be optimized. Although the importer in most cases, until this day, has been left outside this focus, it has been showed that the importer often is the active participant in an international dyad. It is the importer who is actively seeking suppliers for its production or distribution. Based on previous research in the area, the following study identifies the factors that are vital to the importer for satisfactory relations.

Previous research has found an increased transmission of stock movements in Europe, partly caused by the establishment of institutions as the EU and the EMU. The purpose of this paper is to find the possible impact from the EU and the EMU concerning the evolution of international transmission of stock market movements, on four Scandinavian markets, Denmark, Finland, Norway and Sweden. The research is based on primary data, existing theories and earlier studies regarding international transmission of stock market movements. The examined method is a VAR (Vector autoregressive model) including a 10x1 vector of variables. Furthermore the tests considered are correlation, granger-causality, variance decomposition and impulse response.

Since 2005 all companies listed on a regulated stock exchange within the European Union are required to present their financial reports in accordance with International Financial Reporting Standards (IFRS) and International Accounting Standards (IAS). The purposes of these standards are to accomplish international harmonization of accounting rules to make financial reports more comparable. However, recent research has shown that some firms tend to use goodwill strategically in a business combination by manipulating the acquired assets and consciously allocate the intangible assets to goodwill to reduce the depreciation in the income and decrease costs. This phenomenon may reduce the comparability between financial reports and thus has an opposite effect on the purpose of IFRS and IAS.The aim of this study is to show how the companies involved in this study allocate goodwill strategically. Furthermore, the introduction of the new standards has contributed to that goodwill now is a subject for impairment test, therefore we want to show whether this affected the comparability of the companies in this study.An empirical study was conducted, based on interviews with four Swedish managers.

The environment became an established issue on the international political agenda after World War 2. How to preserve natural resources became an issue that concerned several powerful participants, affected by changed conditions in the environmental legislation. This paper is a study of the growing environmental work within the multinational Swedish corporations Boliden, IKEA and SAS and how it was affected by the globalization. The material studied is environmentally related information produced by the companies and also interviews with the Environmental Managers. The information provided has been analyzed and compared with well-known opinions of globalization, trying to find out how the process of globalization has affected the handling of environmental work within the companies.

Cardiovascular disease is the leading cause of death in the Western world. For persons who have had a myocardial infarction the following rehabilitation and the group training, which is a part of this, are very important. The cardiac rehabilitation is designed to limit the physiological and psychological effects of cardiovascular disease. Purpose: This study aimed to examine how patients with cardiovascular disease experienced group training in relation to the International Classification of Function, Disability and Health, ICF. Method: A qualitative interview study was performed according to Malterud, inspired by the Grounded Theory method.