This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory auditing. Another purpose is to describe how the abolishment of the statutory auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory auditing has had an influence on the balanced scorecard.

When one experiences a place, it is a complex composition of both social and spatial factors.One of these spatial elements, is scale, which is influenced both by the room size and itsproportions. This paper aims to explore both large and small scale concepts and thus increasethe understanding of how scale directly and indirectly affects the experiences and uses ofurban space.First, is a theoretical discussion of scale in relation to aesthetics and the differencesbetween real scale and perceived scale. Next, is an analysis of spatial perception usingexamples from two existing sites. One, which is understood to have been planned in a largescale and one which is understood to have been planned in a small scale.When preparing this paper, the focus quickly became the importance of scale as itrelates to street spaces. The perception of a street usually takes place while in motion, whichforces it to be perceived in sections.

The intrest and development of bioenergy and energy from renewable sources in Sweden has increased rapidly over the last few years. There are a whole lot of alternatives for those who would like to venture and invest in renewable energy production. Production of renewable energy opens up many opportunities for forestry and farming to venture a new branch of production, on basis of the primary production. Several of the new energy sources grows on farmland or in the forest. The opportunities exist in the primary products, as well as in refining and reselling, in the value chain of energy. The starting-point is the Farmer as an energyproducer. This master thesis studies the nature of farmer-own firms, who has invested in production of renewable energy.

In the past decade there has been a considerable growth of contingent employment arrangements. In Sweden, the most common among these are the temporary-help service firms. The aim of this study is to investigate how the employees of temporary-help service firms experience their situation as employed by one company and working at another. We have used a qualitative approach to reach an increased understanding for the daily situation of the contingent worker. The essay is based on participant observations and semi-structured interviews with six contingent workers.

Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

The structural rationalization of rural firms in Sweden has led to many new creative ways of developing companies. The agriculture sector is characterized by the need of capital in form of buildings, labor and inventory. The rationalization process has led to free capacity in rural firms when new technology make buildings and inventory not longer necessary for the production process. To get a better cost coverage this free capacity can be used to start-up new business areas that help the rural firm to growth.The study aims to identify factors that motives entrepreneurs in rural firms to develop new business areas. The purpose is also to analyze driving forces that lies behind development of rural firms and the forces that support or not support development in rural firms.The study is built upon five cases that all can be categorized as firms with different size and orientation.

The number of firms adapting the concept of Corporate Social Responsibility is constantly growing. It is no longer enough only to supply your customers with demanded products and services since todays? customers have an increased awareness and are demanding more transparence when it comes to the manufacturing and responsibility for society.Along with a growing interest in social, ethical and environmental matters, many firms have received critique, consequently forcing them to start taking more responsibility for their activities. The clothing industry was among the first to get critized and therefore early in starting their work with CSR.The purpose of this paper is to investigate how firms in the clothing industry work with CSR today, and also how they choose to communicate this work, both internally and externally. The methodology of the paper is qualitative and aims to deeply investigate four different firms, along with an additional interview with a CSR-consult from one of the leading communication-firms in Sweden.The theoretical foundation includes a frame of reference around CSR and the communication thereof, and also a few relevant theories around CSR and business ethics.After analyzing the empirical material the paper have reached a few conclusions.

The purpose of this study is to describe and analyze how auditors are affected by quality controls and if audit practice changes because of quality controls. To fulfill the purpose of this study there has been interviews made with five auditors. The conclusion by this study is that the interviewed auditors work practices are affected by quality controls and that the extent and effect depends on the auditor and the office that the auditor works in. The auditors who worked as quality reviewers at the agencies where they are employed at, we felt that they were more secured in the response towards quality controls. This may be because they are quality reviewers themselves and they know what the quality control requires and what must be met to be approved.

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

The past and ongoing structural change in Swedish agriculture has led to an increasing number of large-scale farms. The biological factors associated with large-scale farming operations may cause increasing variability, risk and reduced yields due to sub-optimal timing and management of field operations. The theory of economies of scale suggests that largescale production may benefit from lower costs due to scale efficiencies. Thus, large-scale farms may face cost reductions in terms of long term inputs factors, e.g. agricultural machinery.

Purpose: The puspose with our essay is to investigate how an acquisition can affect leadership. We want to specialize us by analysing how a leadership and the employees in a smaller company can be affected by an acquisition by a larger organization. We also want to investigate how a good leadership should be in a small company due to an acquisition.Methodology: This essay is based on a qualitative method.Theoretical: We have used theories concerning leadership, theories about small and large organizations and theories about consequences after an acquisition. Empirical foundation: Our empirics are based on stories from our five interviews from employees and leaders in Experian.Conclusions: Consequences can appear due to an acquisition. Only mild consequences appeared in the case of Marknadsananalys.

An information audit identifies, among other things, organizations information resources, the information flow and the needs of the information users. The purpose of this masters thesis was to describe the management of information within a local unit of Borås municipality by putting an information audit-method in practice. The focus was on three issues: What information needs could be seen in the organization? How does the information flow through the organization? How does Sugan Henczels seven-stage model serve as a tool to map the management of information within the local unit? The study only described the situation at a certain time at the chosen organization. The seven-stage information audit model was revised and adjusted to the studied organization by only carrying out four of the seven steps: Planning, Data collection, Data analysis and Data evaluation.

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.

This study investigates a method for identifying human capital and its effect on company valuation. We devise a measure for the efficiency of human capital based on the personnel cost. We include all companies listed in the financial and industry sector on Nasdaq OMX Stockholm in an attempt to examine human capital and its effect on firm valuation. Our results indicate that a higher efficiency of human capital has a positive effect on return on assets. However, we find that our measure can be interpreted in two ways; either as a firm?s level of human capital efficiency or its dependency on human capital, to achieve its net sales and revenue.

Several industrial scandals, especially those about Enron and WorldCom, have lead to an intense debate about the independent audit and the independent auditor. A substantial part of the auditor?s income originates from counselling, and therefore the role of the auditor may be seen as double, and the auditor?s objectivity may be questioned. In the year of 2002, a new Auditors Act was legislated in Sweden. In the 21 § of the act, a model based on principles was introduced, to test the auditor independence in every single case.