Träffsäkerheten på Going Concern-varningar (GC-varningar) internationellt sett är låg, 40 procent, men enligt tidigare studier är den lägre i Sverige, under 20 procent. De fyra största revisionsbyråerna i världen, Big four, marknadsför sig med sin branschkännedom och flera studier pekar på att de har högre revisionskvalité än mindre byråer. Samtidigt finns det studier som visar att det inte finns någon skillnad på kvalitén mellan de fyra största och de mindre byråerna. Syftet med denna studie är att pröva om stora byråer har högre kvalité än medelstora och små byråer och om det finns skillnader mellan de enskilda byråerna inom respektive storlekskategori. Revisionskvalité mäter vi i form av GC-varningar och anmärkningar på finansiell stress (eget kapital understiger hälften av aktiekapitalet).

The purpose of the thesis is to compare Sweden's and Great Britain's total costs for their systems regulating producer responsibility for waste packages. Producer resonsibility is a strategy implying that producers are responsible for their waste also after its use. Sweden and Great Britain introduced different systems systems after an EU directive was adopted in 1994 (94/62/EC), and they have resulted in entirely different recycling levels in the two countries. In the Swedish system, responsibility has been delegated to the industry who are responsible for reaching the determined goals. The economic instrument used is a fee, set and managed by the industry. The British system is more centrilised, and the economic instrument used to finance recycling of waste is a system based on transferable permits. The thesis compares the four different alternatives: delegated and centralised methods, and fees and transferable permits analytically.

A group of scientist, called the council of democracy in Sweden made a predictionabout members of political parties, in 2013 members should not exist. In this essaythat statement going to be questioned. It shows that most of the political parties losesmembers in Sweden. The only differences from year 2000 and now is that in 14 yearsthe parties has lost 65000 members, between 1991-1999 it was about 220000members. Something has changed.

According to modern theory, PR is seen as something that creates value for majority of products. The art market is a market that is characterized by several actors in different value chains, where transparency is low and art critics, or PR creators, have a certain amount of impact on the view of art, at least had so historically. But how does PR vs. art galleries´ own marketing (art brochure) affect the view and price consideration of art and artists for non-expert art spectators? After performing a large quantitative study, we can conclude that PR has negative to no affect on the view of art and the artist compared to the case when the spectator did not receive any information prior to viewing an art piece.

Those who have invested in apartments, i.e. tenant-ownership, within the city centre of Stockholm have gained a higher than expected return on investment due to a buoyant real estate market. During the latest twelve-month period, the prices have risen more than 20 per cent in the city of Stockholm, resulting in an increased wealth together with a higher debt burden among investors. The aim of this thesis is to investigate which factors determine the prices from a micro perspective, and to what extent. An attempt is particularly made to estimate the degree of capitalization of the monthly fees; a factor which has turned out to be important according to other studies; but also to construct pricing models in order to set target prices for apartments.

The foundation of our study is five strategically selected printed advertisements which all contains signs that refer to digital medias. Through a quality content analysis, we are studying how advertisers may use a room with extended communication too enlarge the space given in a printed advertisement. The potential in these rooms are proposing a social connection and a flexible interaction by providing content that is not possible to create in a printed advertisement. The form of communication is changing and there is a two-way communication created in an obvious way. The different kinds of roles in the communication process are here partially integrated with each other.

During the last 100-200 years people have change their way of living and the condition and need for survival is no longer depending on the agricultural work. The forestry has replaced the farming and a lot of the natural pastural have been lost. Wessmantorp in the north part of Skåne is an old place for forestry and farming where people have been living for several hundred years. Studies of selected parts of the everyday landscape, that earlier have been settlement with small crofter?s holding, show that the changes in the landscape mostly depends on the human factor and that a lot of the cultivable soil have been replaced with spruce. Some of the areas, which the earlier dwellings were placed, still contain some remains of old house foundations and stone fences and can regard as being of an historical value. The studies provide the reader with a short background, the place as it is today and the changes of the land use in Wessmantorp.

Föreliggande rapport är resultatet av sex intervjuer kompletterade med litteraturgranskning. Rapporten speglar den pågående debatten kring studieavgifter. Den redovisar, inspirerad av diskursanalytisk metod, tre skilda diskursiva debatter dvs. lärosätets, individens, samhällets, på två diskussionsområden - kompensatoriska åtgärder samt möjligheter, fördelar/styrkor. Rapporten påvisar de problem och lösningar som förts fram inom dessa.

This essay is about children in grief. This subject is very wide, therefore I have chosen to focus on childrens questions in relation to losing someone close to them. I got the idée for this study in 2004 when the tsunami hit south Asia.The result in this study reflects three different pedagogues experiences about how they have experienced childrens questions when they have lost a person near to them. During this study I have reached the knowledge that as an adult you should answer childrens questions straight and honestly. It is important that children get information about what has happened, they must get a chance to participate.

?Death in the pot.? The Fruit and Vegetable Preserving industry in East Scania during the 20th centuryA Company History.At the end of the twentieth century, only one of the six companies previously active in the Fruit and Vegetable Preserving Industry in East Scania survived as an independent company: Kiviks Musterier AB. Actual production remains at two sites only. The aim of this study is to determine the reasons for this development. The companies included in the investigation are AB Bjäre industrier, Gustaf Bong AB, Kiviks Musterier AB, AB Ruuthsbo konservindustrier, Th.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

In the global and rapidly changing society Environmental scanning is becoming a more and more important tool. Today it is not the availability of information that controls an organizations behavior, but the information that the organization chooses to absorb. This is the case for a multinational cooperation as well as for the local golf club. Swedish golf clubs have during the last 100 years had an amazing development and today there are almost 600 000 registered Swedish golf players. The development has however stopped and even declined some during the last couple of years.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Syfte: I november år 2010 avskaffas revisionsplikten i Sverige för mindre företag. Med den utgångspunkten grundar sig studien i att studera och identifiera de nya förutsättningarna på revisionsmarknaden efter att revisionsplikten avskaffats.Metod: Uppsatsen är inriktad i ett kvalitativt perspektiv. Empirin som samlats in via personliga intervjuer utgår från teori om revisionspliktens avskaffande, från Europanivå till den svenska lagen, för att sedan mynna ut i en analys och en slutsats.Resultat & slutsats: Undersökningen påvisar att såväl större som mindre revisionsbyråer har haft kundförluster, men bara i enstaka fall och har inte påverkat byråerna i någon större utsträckning. Studien är för tidigt ute för att se någon radikal förändring. .

This thesis concerns an energy audit of a food industry. The company's business consists of boiling and peeling shrimps, and producing mayonnaise-based salads. This type of work involves energy-intensive processes, such as steam generation, compression of air and refrigeration of large spaces. These needs are supplied with electricity. Furthermore, the industry is a major consumer of district heating, particularly for heating the supply air in the ventilation system.