In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter?Syfte: Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                            Metod: Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek.

The 26th of February 2009 the Swedish government gave a referral to the council of lawregarding the removal of a law concerning mandatory membership at a student union andstudent nation while studying at a university or college in Sweden. This has led to adiscussion amongst the student nations in Uppsala as to how this proposed change will affectthe nations? future operations. Some, including the chairwoman for Kuratorskonventet,Therez Olsson, and the 1Q for Norrland?s student nation, Jon Stridh, have expressed theirworries that this could lead to a decrease in members.

As the media attention society on the world climate change, interest in the environment and social impact has increased. This has in turn made even more companies choose to maintain a sustainability report that contains the three aspects of economic, environment and social impact. The demand for sustainability reports has increased among stakeholders. It has made the companies that establish this form of reports experienced economic benefits. The sustainability report than became a useful way to compete among businesses.

Title:Pecking-order i små tillverkande företag Level of thesis:Master´s dissertation in banking and auditing Authors:Mathias Klasén and Maria Waderoth Advisor:Joakim Winborg Background:The area of business financing has been well studied during the 1900´s. Many studies and theories are made with big corporations in mind, and the importance of small businesses wasn?t enlightened until the end of the 1900´s. Business financing has created a number of theories, among them Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity.

Bakgrund: Familjefo?retag a?r en dominerande fo?retagsform i ma?nga ekonomier. Trots detta finns fo?rha?llandevis fa? studier pa? omra?det. Familjefo?retag innehar flertalet karakta?rsdrag vilka utma?rker dem som fo?retagsform.

I denna studie har vi undersökt vilken betydelse den interna kontrollen har för revisorn vid utförandet av en revision. Syftet med studien var att studera den praxis som revisorerna har gällande intern kontroll samt att öka förståelsen för vad de anser är viktigast i den interna kontrollen, men även hur de går tillväga om det finns brister.Det empiriska materialet insamlades genom att fyra intervjuer genomfördes med revisorer från fyra av de större revisionsbyråerna i Sverige. Intervjuerna genomfördes på respektive revisors byrå. Vi valde en kvalitativ forskningsansats eftersom vi ansåg att det var den mest lämpade metoden utifrån vårt syfte och de utgångspunkter vi hade. Vårt mål med studien var inte att generalisera vårt resultat, vi ville istället öka förståelsen för det studerade problemet.Den teoretiska referensramen utformades för det första utifrån de regler som finns för revisorerna, det vill säga Revisionsstandard i Sverige.

The governing set of regulations for structural engineering in Sweden used to be Boverket, BKR. However in the beginning of the 21st century a changeover to new regulations, the Eurocodes, started.The transition was completed in year 2011 when the Eurocodes became the mandatory design work policy for all countries within the European Union. The Eurocodes were implemented to simplify and remove potential barriers to trade that may exist when countries have different design rules.  Since the changeover it has been important for all construction companies to update their knowledge base and their design software.When comparing the two calculation processes they seem similar, but there are a couple of differences worth noting.  With the new regulations, engineers will find that the process when designing joints in timber structures has changed.  What used to be a fairly easy and straight forward calculation procedure has now become tedious and time consuming.The objective of this degree project is to present a product, a dimensioning tool that will help structural engineers when computing lateral load carrying joints in timber structures.The degree project is made up of two parts where the first part is the written report describing the background and theory behind load carrying computations. The second part of the project is the actual dimensioning tool which includes several worksheets in Microsoft Excel. The program treats single and double shear connections of the following:Nail jointsScrew jointsSteel plates (thick and thin types) The user can edit the following parameters:Type of plate/ number of shearsStrength class of timber membersMember and plate sizeType of fastenerDiameter of fastenerLength of fastenerYield moment of fastenerkmod and partial factors for design load carrying capacityThe dimensioning tool was created and developed in collaboration with structural engineers at the company Byggteknik AB.

The Swedish building and property management sector are responsible for about 30 % of the total energy use. In order to take environmental consideration, different environmental assessment tools and standards are used. Miljo?byggnad, Svanen, FEBY12 and PHI are some of these. There has been increased interest to certify buildings and therefore it is of interest to evaluate the assessment of the energy field to see if relevant energy aspects are assessed.

Today dairy farmers in Sweden are obligated to have lights turned on during night time in addition to the mandatory daylight inlet. This presents a cost for the production but many argue that it can be economically beneficial, especially in loose housing of dairy cows. In loose housing and even more so in herds with automatic milking, well functioning cow traffic during all hours of the day is crucial to optimise production. In order to keep the cow traffic flowing, lights may be an important management tool. It is also perceived among farmers with tied up stall that night light decreases the incidents of cows accidental stepping on their own or neighbours udders.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

En revisor bidrar till att kvalitetssäkra den finansiella information företag lämnar ifrån sig och revision ses som en kvalitetsstämpel gentemot tredje part. När det inte längre är revisionsplikt för små bolag har konkurrensen hårdnat i revisionsbranschen. Revisionsbyråerna har därför tilltagit åtgärder så som marknadsföring för att behålla och attrahera nya klienter. Syftet med denna studie är att skapa förståelse för hur revisorer resonerar kring relationen till klienter och hur de upplever att den påverkas av de åtgärder som krävs för att behålla och attrahera klienter.Studien har fördjupats i tre begrepp som i sin tur är kopplade till teorier. Det studeras hur revisoryrket som profession, marknadsföring och oberoende påverkar klientrelationen och dessa stöds av agentteorin, professionsteorin och institutionell teori.

The purpose of this study is to achieve an understanding of how a CE- marking process is conducted and to identify the relevant factors that must be considered in such a process. We have conducted our study at Lo?vhults Svets & Smide AB (Lo?vhults) in Skruv, Sma?land Sweden, which are manufacturing brackets for small covering constructions.To understand how a CE-marking process is conducted several documents and provisions have been reviewed to achieve a basic understanding and insight of the subject. It thus led to that guideline ETAG 015 were studied and the factors to be considered in the CE-marking of brackets were identified. Together with Jan-A?ke Johansson at Lo?vhults we agreed on four different brackets to investigate for a potential CE-marking.

Background Svenska Spel is a regulated company run by the state and government, where CSR, community and social responsibility is in focus. The highly regulated Swedish gaming market has in recent years become more exposed to competition by foreign unregulated betting companies thru Internet.Problem discussion There are two views regarding CSR and how they are affecting competitive advantage and profitability. On one hand, it suggests that companies foremost shall focus profits and act in the best interest of the shareholders. On the other hand, it connects CSR to be a contributor to competitive advantage that increases the company?s profitability.Problem formulation Svenska Spel is competing with other betting companies who doesn´t act under the same conditions, betting companies that don´t have a responsibility to the state.

Det finns idag en stark trend bland företag att outsourca hela eller delar av sin ekonomi-funktion, det vill säga att anlita en extern redovisningsbyrå. Sveriges Redovisningskonsulters Förbund, SRF, har idag 4 500 auktoriserade redovisningskonsulter som medlemmar. Dessa anlitas av mer än 200 000 företag. Denna ökande trend har givit upphov till en helt ny och unik problematik kring hur granskningen av dessa företag ska gå till. Det finns i dagsläget en revisionsstandard, RS 402: Revisorns övervägande vid revision av företag som anlitar servicebyråer, som föreskriver att revisorn ska ta hänsyn till hur redovisningsbyrån påverkar företagens redovisningssystem och interna kontroll. Uppsatsen är en kvalitativ flerfallsstudie vars syfte är att undersöka vilka ställningstaganden revisorn ställs inför vid revision av företag som outsourcar ekonomifunktionen.