Background: Power by force and threats used to be the common way to collect taxes, but this procedure is today completely different. It?s now more about building a mutual relationship and with help of laws and controls steer citizens and companies to pay the tax they owe. Thus the way to collect taxes have changed over the years, the collecting of taxes aren?t a popular task to do.

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.

An issue of central interest today is the aspiration for wholeness, on the one hand referring to the concept of ?healing? (swed: helande), on the other hand to being ?whole? (swed: hel); body, mind, soul, spirit and relations. The need and desire to offer a more holistic experience is becoming prominent also within the Swedish Church. This paper addressed some events within the Swedish Church that cater to experiences of wholeness, with the aim of exploring how this is done in practise and how it?s rooted in Christian thought.

Abstrakt Under vårt kandidatarbete arbetade vi under 20 veckor med att utveckla ett webbaserat spel riktat mot Facebook. Vi använde Agile/Scrum som projektmetod för vårt arbete och förändrade metoden och utvecklade verkyg för att effektivisera den för vårt syfte. Vi kom fram till att det är svårt att göra ett socialt spel och att det viktigaste i produktionen är att se till att det finns en tydlig koppling mellan spelarnas interaktion med varandra och den grundläggande spelmekaniken. Vi tappade fokus under utvecklingen och lärde oss den hårda vägen vikten av att planera realistiskt och börja ifrån grunden när man utvecklar ett spel. Spelet vi skapade använder sig av slumpässigt genererad terräng, är skrivet i JavaScript och utspelar sig i en viktoriansk miljö. Nyckelord: Facebook, spelutveckling, webbutveckling, internet, sociala spel Abstract During our bachelor thesis we worked for 20 weeks with the development of a web-based game for Facebook. We used Agile/Scrum as our project planning method, changed the method to make it more effective for our purpose and developed tools for the method. We came to the conclusion that it's hard to make a social game and that the most important thing in the production is to make sure that there's a clear connection between the players' interaction with each other and the foundations of the game mechanics. We lost focus during the development and learned the hard way the value of planning realistically and to start from the core when developing a game. The game we created uses a random generated terrain, is written in JavaScript and takes place in a Victorian environment. Keywords: Facebook, game development, web development, internet, social games.

Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.

The focus of this essay is on a political party that was founded in Sweden in 1904. Today, we known it as Moderata Samlingspartiet. Historically, this party has transitioned through multiple phases which have included a change of name and also a change of substance in the area of trade policy. The party that was cheering globalisation at the 2006 congress had its roots in protectionism and had been founded as a strict protectionist organisation. The question raised here is what has caused this dramatic change in the trade politic?In addressing this important question, I have used both organization and party strategy theories to identify the main underlying reasons.

The research of organizational structure and control in the audit profession suggest that there is a contradiction in that auditors should both nurture collegialities while they at the same time have their own responsibility for their individual development and career. This creates a competitive situation among colleagues who in return are expected to maintain a good social relationship and team spirit with each individual. Subsequently, being part of the collegiality and being highly individualistic, gives rise to a theoretical dilemma where these opposing forces are supposed to coincide with each other.The purpose of this paper is to create a bigger understanding of how auditors at major accounting firms can handle the conflict that arises. In order to explore this dilemma, we conducted a qualitative study based on an abductive approach. We have made seven semi-structured interviews from a localistic view.

Scania InfoMate develops web applications that support truck distributors and workshops with the necessary tools for an effective maintenance process. However, the end-users of these applications are faced with as many different graphical interfaces as there are applications. As a consequence, important effects of recognition are lost, developers spend unnecessary time designing new solutions for each application and Scania InfoMate does not present a homogeneous brand image towards its customers.Therefore the aim of this study is to give a suggestion of how a standardized graphical interface for web applications at Scania InfoMate should be designed. The given suggestion should come from thorough investigation of both end-user needs and recent research within the area of usability. In addition to a standardized interface this study also aims to deliver guidelines that support future web application development at Scania InfoMate.Through a combination of methods, mainly heuristic evaluation and user interviews, an elaborate description of usability and consistency problems in a defined web application portfolio is produced.

The issue about how Scania shall perform HVAC tests in the climatic wind tunnel CD7, which Scania is about to complete by year 2013, has resulted in four test methods for truck HVAC and also a test method structure. The test methods have been chosen to focus on sun, snow and rain simulations. These are adapted and developed according to what should be tested and to what can be tested in CD7, which has been the object. With CD7 different climates can be simulated in a controlled environment for complete truck level, from desert with high sun load to arctic cold and snow.The test methods represents a basis to start from, for designers and test engineers which make the testing more repetitive as well as time eventually can be saved. Before the test methods can be applied they must be verified as they are based on theoretical and empirical assumptions.

Independent schools are a central issue in the school world, the perception of independent schools varies and many people express opinions about them in the media. An independent school is according to the National Agency a school that has a different principal than the county or municipality. Independent schools may not charge fees but their revenue comes from municipal grants from municipalities (Berglund 2007, p. 10). An independent school can be driven by an association, foundation or company and to run an independent school requires a permit from the Education Department.The purpose of this paper is to see how four principals at independent schools with a Muslim profile are working to strengthen their students? Muslim identity in relation to the society they live in and how schools work with value issues.

In a time where fast trends and shorter product lifecycles are dominating the clothing industryfashion companies must constantly deliver revolutionary products in order to survive. Theconsumers are more demanding than ever before and collections that used to be released twicea year are almost nothing but a memory lost. Some companies are now releasing theircollections continuously and have abandoned the seasons completely. Media has put attentionon the speed that the fashion industry is moving in now and asks whether we can expect it toimplode?The purpose of the thesis is to establish how the creative process in a company operating onthe Swedish or the Danish clothing market is affected by external factors i.e.

The essay depicts the opposite views of the director and an actor during the filming of a specific scene in a feature film. The actor feels that he is not being listened to. This leads to unforeseen consequences for the director, as the actor no longer wishes to take part in the marketing of the film prior to its opening night. Everything is seen from the director?s point of view, she is working in a film world dominated by men.Questions are being asked if the director?s instructions are clear enough or if the actor, fearing getting lost, is mixing up his own feelings with those of the character he is portraying? What happens to the collaboration and how does it affect the rest of the team and the completion of the production? The director is also the producer.

During the 17th century the production and distribution of printed works increased in Stockholm and Uppsala. However, all works that the publisher wanted to print, did not reach the reader. This thesis aimed to show when, where and how printed books and dissertations did not reach the reader. To achieve this aim, aspects of several well known models showing systems of book production and distribution were combined and adapted to suit Swedish conditions in the 17th century. This combined model focused on processes of selection and was presented and used as a theoretical approach.

Problem. With the Swedish public sectors problem with efficiency in mind, several reforms have beeninitiated during the last decades. These reforms go, in academic contexts, under the name?New public management?. The reforms have resulted in, among other things, an increasedcompetition, privatization and goal-orientation in the public sector.

Titel: Företagens behov av revision, efter avskaffandet av revisions-plikten för mindre företag i Sverige.Nivå: C-uppsats i ämnet företagsekonomiFörfattare: Jonas Lööw-Ohlson, Malin VestlundHandledare: Markku PenttinenDatum: 2013-02-20Syfte: Syftet med detta arbete är att undersöka hur revisionspliktens avskaffande påverkat de olika aktörer som berörs av denna förändring och att utifrån detta identifiera de faktorer som styr behovet och valet av frivillig revision i små aktiebolag i Sverige.Metod: Undersökningen har ett deduktivt angreppssätt med kvalitativ inriktning då insamlandet av empirisk data utgått ifrån den satta referensramen.Resultat och slutsats: Fördelar för företagen att välja frivillig revision är främst att revision anses tillföra tillförlitlighet till räkenskaperna och fungera som en kvalitetsstämpel för företaget i dess kontakter med yttre intressenter. Företagens behov av revision beror på vilka krav och förväntningar som ställs på deras redovisning från olika intressenter och hur väl revisionen hjälper företagen att uppfylla dessa krav. Det avgörande är om företagen upplever att den nytta de får av att välja frivillig revision uppväger kostnaden. Många av de farhågor och förhoppningar som de olika intressenterna hade inför avskaffandet har infriats. Det är dock ännu för tidigt att se hur skatteintäkter, skattefel och ekobrottslighet påverkats, men det ser inte ut som att det ska få så stor inverkan som förväntat, om någon alls.