Titel: Omvärlden påverkar: En studie av hur revisionsbyråernas marknadsföring har påverkats av den avskaffade revisionsplikten för mindre och medelstora företag.Nivå: Kandidatuppsats i företagsekonomi; MarknadsföringFörfattare: Reine Haddad och Louise MattssonHandledare: Jonas KågströmDatum: 2012- JuniSyfte: Med uppsatsen vill vi undersöka om revisionsbyråernas marknadsföring förändrats i samband med att revisionsplikten för mindre bolag avskaffats, det vill säga om marknadsföringen påverkas av omvärldsfaktorer.Metod: I studien används en abduktiv ansats där information samlats in dels via Internet (WayBack Machine) och dels genom att ta del av annonser från en revisionsbyrå. För att tydliggöra materialet sammanställdes det i frekvenstabeller, wordles och diagram.Resultat & Slutsats: I enlighet med vad den valda teorin framställer ser vi att även revisionsbyråerna ändrar delar av sin marknadsföring när förändringar i omvärlden sker. Omfattningen av förändringarnas påverkan på marknadsföringen varierar från revisionsbyrå till revisionsbyrå, bland annat beroende på revisionsbyråernas syn på marknadsföring, hur stora förändringarna i omvärlden är och hur snabbt revisionsbyråerna tar till sig dessa förändringar.Uppsatsens bidrag: Vårt examensarbete har bidragit med att ge en bild av hur revisionsbyråernas marknadsföring påverkas av förändringar i omvärldsfaktorer. Detta kan vara användbart då marknadsföraren måste ta dessa omvärldsfaktorer i akt vid planering och utformning av marknadsföringen.Nyckelord: Revisionsplikt, revisionsbyrå, marknadsföring, påverkan och omvärldsfaktorer..

Law and regulations regulate the auditors? independence. An auditor should not only be independent in general, but independence in fact and independence in appearance. However, the regulations do not specifically describe how to act independence. It is the concerns of the auditor were he puts his limit for the independence.

The Swedish Tax Agency is a government authority whose mission is to collect taxes and fees for financing the public sector and welfare in Sweden. Under the last decade the tax gap in Sweden has been constant and small businesses with a max turnover of 25 millions Swedish crowns are the biggest group in the tax gap. In the government inquiry about abolishment of statutory audit for small businesses (2008) there has been laid some proposals that the Swedish Tax Agency should get new control tools and increased rights to control small businesses tax accounts. In the science some controversies exists about tax authority?s ability to get taxpayers to pay taxes and fees to the society through using deterrence and compellence control methods versus more service? This ground has guided us to our presentation of a problem: ?How the Swedish Tax Agency works with influencing small businesses behaviour through preventive actions and controls?? The purpose of this study is to research and understand how the Swedish Tax Agency works in their control activities to influence small businesses behaviours regarding taxes and fees.

Syftet med detta examensarbete är att ta reda på hur elevers uppfattningar om de rörelser som sker i vårt solsystem stämmer överens med de vetenskapliga fakta som finns. I våra vardagliga situationer refererar vi till det vi med ögats hjälp kan uppfatta i fråga om vad som rör sig eller ej. Hur påverkas eleverna av de dagliga uttryck som de får höra sedan de är mycket små, och har de en möjlighet att med skolans hjälp förändra dessa tankesätt?Undersökningen genomfördes med hjälp av kvalitativa intervjuer av elever i skolår 1 respektive 5. Detta för att se hur stor skillnaden är mellan de elever som inte har erhållit någon undervisning om solsystemet och de elever som ska ha uppnått de mål för fysik som skolverket har ställt upp.Eleverna som deltog i studien valdes slumpmässigt ur respektive klasser.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

The purpose of the study is to investigate how board structure influences CEO compensation for companies listed on the Stockholm Stock Exchange in 2004. The theoretical frame of reference is based upon the corporate governance theory, the principal-agent theory and previous empirical research in the area. A cross sectional regression analysis is used, where a number of control variables are included and significance tests are conducted. The study is based on information regarding CEO compensation, and possible factors affecting the compensation, from 267 companies listed on the Stockholm Stock Exchange A- and O-list in the year 2004. We find that the board structure has no significant effect on the CEO compensation.

The purpose of this study is to, from the preschool teachers? point of view, deepen the knowledge about influential factors regarding a mandatory report from preschools to the Child Protective Agency (CPA) when suspecting child maltreatment and feeling uneasiness regarding the child. The purpose is also to furthermore investigate collaboration between preschools and the CPA in Hagfors municipality. The study has the following questions: How do preschools teachers handle their suspicions and uneasiness about a child being maltreated? Which factors can be influential on whether or not the suspicions are reported to the CPA? Which experiences do preschool teachers have of collaboration with the CPA?The study is based on qualitative methods in the formof individual interviews.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The thesis handles the principal-agency problem between shareholders and the Chief Executive Officer. The purpose of the thesis was to examine the link between CEO compensation and corporate performance measured as a change in Market to Book ratio. Data was collected from corporate annual reports between the years 2000 ? 2008 and the study covers 39 Swedish companies from the Stockholm Stock Exchange Large Cap list. To examine whether there is a link between the CEO´s compensation and firm performance, we performed a regression analysis, and no significant relation is found.

This study finds that the Swedish Government has a process for purchasing financial advisory services that is more transaction-oriented than the corresponding process at a Swedish private equity firm. The conclusion is supported by previous research comparing public and private sector purchasing processes. However, the differences between the two purchasing processes are not as significant as one might believe given the fact that the Government, unlike the private equity firm, has to operate under the Public Procurement Act (LOU). The tendency of the Swedish Government to apply a more relationoriented purchasing approach than expected is most likely driven by the fact that this represents the established professional norm for purchasing of professional services in the private sector. As LOU and the professional norm impose contradictory influences on the Swedish Government?s purchasing of financial advisory services, the final outcome depends on which of the two forces that dominate..

Purpose: The purpose of this study is to find out how much influence underlying factors have in connection to the internationalization of Born Global firms. Methodology: This study has a qualitative approach in which data is obtained mainly through interviews and secondary data which consists previous theories about the internationalization in small and medium sized firms and recent theories that entitle these firms as Born Global. Conclusion: Based on the existing theories and the qualitative data, we have concluded that the underlying factors for the Born Global firm?s internationalization are abilities and opportunities to create insidership in relevant networks. The most crucial underlying factors for Born Global firm?s internationalization are the ability to create processes to break old patterns of thoughts and the ability to ally with right partners. .

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database.

This study deals with sustainability reporting in three governmental and three non-governmental Swedish companies in different industries. With increasing demands from the society regarding company?s CSR - Corporate social responsibility, the perspective of accounting gets broader and covers even non-financial information to meet not only the owners? demands but also others stakeholders' requirements. Sustainability has become an important tool for creating company?s business value and a positive sustainable external image.

The arm?s length principle has existed in Swedish law since 1928 but has previously been given little attention. In 2007, documentation requirements were introduced, and the government began to do tax audits regarding transfer pricing. This thesis examines how the documentation requirements and tax audits affect the application of the arm's length principle. The research consists of nine interviews with a total of ten people at the tax authority (Skatteverket) and audit- and consulting agencies. The results of the interviews are analyzed using the agency theory. Many companies are risk averse and prefer having correct transfer pricing instead of taking on challenging strategies that can be risky in case of an investigation by Skatteverket.

The purpose of this thesis is to investigate how the metadata format Dublin Core is applied within five Swedish search engines. The objects of the investigation are Rättskällan, studera.nu, Svenska miljönätet, Svesök and the web catalogue of Uppsala University. Dublin Core is a flexible and adjustable format, which can be used in many different ways and in various projects depending on the target groups and objectives of the activity. We compare the differences and similarities between the five search engines concerning their usage of metadata in general and Dublin Core in particular. The material of the investigation consists of metadata records, which are collected by a robot and examined manually.