Titel: Revisionsutskott ? påverkas revisionskvalitén?Kurs: FEC 632Författare: Elvedin Music och Helena HabjanicHandledare: Fredrik LjungdahlNyckelord: revisionsutskott, bolagsstyrning, kod, revisionskvalité, revisionSyfte: Att beskriva samt förklara om inrättande av en mer effektiv bolagsstyrning i form av revisionsutskott i svenska börsbolag har bidragit till att revisionskvalitén har blivit bättre.Metod: Forskningsansatsen har varit deduktiv där vi utgått från agentteorin. Undersökningen grundar sig på dokumentstudier där vår datainsamling har bestått av kvantitativ data som fåtts fram från olika årsredovisningar.Teori: Teoriavsnittet inleds med en bakgrundsbeskrivning till revisionsutskottens bildande. I syfte att förklara revisionsutskottens kontroll av redovisningen har agentteori tillämpats.Resultat: Ett inrättande av en mer effektiv bolagsstyrning i form av revisionsutskott har inte bidragit till att revisionskvalitén blivit bättre. Bolag som har inrättat ett revisionsutskott förbättrar dock den interna revisionen genom att förmedla risker och iakttagelser till ledningen.

Title: Eurythmics, and building boats -A study in tacit knowledge.The education of eurhythmics at Malmö Academy of Music, is a program where a major part of the tutoring is oral; very little written information about the method is used. This essay will examine the forms in which the current knowledge base exists, as well as the methods in which this information is transmitted from teacher to student, and in which form the knowledge about the method of eurhythmics is existing. The tools for analysis are the theories on tacit knowledge. Interviews and written surveys are used as qualitative research methods. The content of these interviews and surveys are presented in the results chapter.

This qualitative research is a contribution to the ongoing debate among marketing researchers regarding if there is a dominant paradigm and viewpoint of marketing and which one is the most appropriate. In this study current views of marketing are identified and then compared against the older Goods-Dominant Logic of Marketing and Vargos? and Luschs? alternative Service-Dominant Logic of Marketing. The trends that have been observed are situated in the framework of Thomas S. Kuhn?s philosophy of science.

Purpose The purpose is to analyze the parliamentary parties political communication in the social media channels before the election 2010.Methodology This essay is a descriptive study from nine interviews of the responsible people in the parliamentary parties. In addition to that two more interviews were done with social media expertsTheoretical perspective This essay is based on two-way communication and communication strategiesConclusions The parliamentary parties use social media as a complement to traditional media. The purpose is to create dialog and to minimize the gap to the voters, but in many ways it is being used as a one-way communication channel.  The parliamentary parties are trying to use the social media channels in Swedish conditions, but in many ways they try to imitate an American used strategy..

ABSTRACTTitle: Cultural dimensions? and their relevance in the interpretation of TV commercialsThe purpose of this study has been to explain the cultural dimensions masculinity versus femininityand individualism versus collectivism and see what their impacts on interpreting commercials are.We also wanted to see if there are any other important aspects to consider when looking at theinterpretation of TV-commercials. To fulfill this purpose we also used this research question:?How are the cultural dimensions relevant when it comes to interpreting TV-commercials?We used a qualitative approach when conducting this study. We found that the dimensionindividualism versus collectivism seemed the most applicable, while the respondents? answers fittedthe best to the highlighted theories.

The purpose of this thesis is to try to understand, with the help of existing theories and empirical findings, the parameters which are of importance in the development of the pricing capability. We have used a qualitative and abductive methodology approach. The empirical findings have been collected via semi-structured interviews which we have conducted via personal and telephone interviews. Seeing pricing as a capability within the company our theoretical framework mainly consists of the resource-based view and an article explaining and given proof how pricing can be seen as a capability. We also describe the most used pricing strategy today within business-to-business companies, the cost plus strategy.

Purpose: The purpose of this study is to investigate how three banks country funds are performing relative to each other in regard to risk and return. And to find out if there is any underlying factor that may have affected the stock exchange in the different countries.Methodology: The study is based on secondary data and will apply the quantitative method, based on a deductive approach. The sample consists of three major Swedish banks and from them we have selected three country funds. The calculation formulas that have been applied are: Sharpe ratio, standard deviation and Arithmetic Average.Conclusion: The Writers concluded that Sweden funds had the highest yield to lowest risk in both periods in all three major banks. We have also concluded that the underlying factors affecting a country fund.

Avsikten med studien var att utreda viken inställning musiklärare har till betyg, utifrån de bakomliggande syften som brukar lyftas fram för att motivera betyg och att belysa hur lärare ser på sina möjligheter att värdera elevernas prestationer och sätta rättvisande betyg. Fyra musiklärare intervjuades och intervjuerna transkriberades. I resultatdelen redogjordes för det relevanta innehållet i intervjuerna och i diskussionen jämfördes slutsatserna med den forskning som redogjorts för i bakgrunden. Uppsatsens huvudresultat är att lärare i musik inte är i grunden negativa till betyg och att de har en god uppfattning om betygens syfte. De anser också att det finns goda möjligheter att utforma och individualisera undervisningen, även om resurser sätter hinder i vägen.

The theme of this bachelor thesis in sociology has been developed through the perspective of ?grounded theory?, where the writers starting point touched the subject of integration in the organization Samhall in Sweden, an organization that hires disabled individuals that do not have enough working abilities to be hired any place else. From there, the methodology moved into a qualitative research through interviews with first generation immigrants hired at Samhall, where the result presented clear patterns of integration problems such as identification with an organization that does not have a normal way of working, the feelings of security which led to an unwillingness to leave the organization (which actually is the main goal of Samhall) and the stigmatized presumptions of the organization as such that makes it even harder to get a regular job on the open work market. These patterns were then put together with theories of stigma, cultural sociology and organizational identification, which three were the theoretical framework of this thesis. This study has contributed with an enlightenment of how it is to be an immigrant in a state governed organization and the consequences that follow when integrating an immigrant in a work disabled working environment. .

Det ha?r projektet handlar om att utveckla mitt la?tskrivande och vikten av att fa? ba?de input och output fra?n mina medmusiker och da?rigenom inspiration till att komponera och arrangera. Jag skriver la?tar i genren pop/singer-songwriter men da? jag sja?lv a?r violinist har jag valt att spela med bara stra?kinstrument och sa?ng. Bandet besta?r av mig som sjunger och spelar fiol, en cellist och en violinist som a?ven sjunger.

Purpose: The purpose with this empirical study is to investigate how many companies have chosen to apply the K2 framework and see why the remaining companies have chosen not to.Methodology: A choice of a quantitative approach has been applied to collect information and create a foundation for the problem. Furthermore a qualitative approach has been selected to cover the remains.Theoretical perspective: This section contains a presentation of the agency theory, the institutional theory, the k-project and a comparison of K2 and the existing regulation.Results: Three out of 143 companies applies BFNAR 2008:1. 13 out of 143 companies use self-generated intangible fixed assets. Out of 29 contacted companies only three know about K2. The 29 companies are from various lines of business within an area.Conclusion: The conclusion of our research is that the majority of the companies did not reject to use the K2 regulations.

Syftet är beskriva och analysera tillsynen som arbetssätt samt att utifrån några miljö- och hälsoskyddsinspektörers tankar och erfarenheter reflektera över om det går att finna möjligheter att utveckla tillsynsmetodiken. Frågeställningar är: Vilka uppfattningar och erfarenheter har inspektörerna när det gäller tillsynsmetodiken? Hur ser de på sin yrkesroll och arbetsvillkoren? Hur tänker inspektörerna kring möjligheter och svårigheter när det gäller att utveckla inspektörsjobbet? Studien har genomförts med hjälp av intervjuer, observationer och observationsschema. Resultatet visar att många miljö- och hälsoskyddsinspektörer ofta är utelämnade att på egen hand utarbeta sätt att arbeta på. Utvecklingsmöjligheterna för inspektörerna är begränsade.

Purpose;the purpose of this study is to investigate whether a product ad observer's purchase intention, perception of product quality, brand image perception and price perception is affected depending on the size of the text that was used in the ad to communicate the product price.Methodology;the study was conducted using a quantitative method through a survey. The implementation of the study has been done by using three variants of the same suit ad where the three different variants have been manipulated on the text size on the price information, by reduced / increased the text size. The implementation has also been carried out using two different ad sender, with three ads for each sender.Result and conclusion;the text size on the price of a product ad mainly affects the observer's price and quality perception, where the small text will have a positive effect on quality perception and a negative effect on the quality perception. Even brand image changes depending on the text size where small text will have a positive effect..

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

Titel: Revisionsutskott ? påverkas revisionskvalitén? Kurs: FEC 632 Författare: Elvedin Music och Helena Habjanic Handledare: Fredrik Ljungdahl Nyckelord: revisionsutskott, bolagsstyrning, kod, revisionskvalité, revision Syfte: Att beskriva samt förklara om inrättande av en mer effektiv bolagsstyrning i form av revisionsutskott i svenska börsbolag har bidragit till att revisionskvalitén har blivit bättre. Metod: Forskningsansatsen har varit deduktiv där vi utgått från agentteorin. Undersökningen grundar sig på dokumentstudier där vår datainsamling har bestått av kvantitativ data som fåtts fram från olika årsredovisningar. Teori: Teoriavsnittet inleds med en bakgrundsbeskrivning till revisionsutskottens bildande. I syfte att förklara revisionsutskottens kontroll av redovisningen har agentteori tillämpats. Resultat: Ett inrättande av en mer effektiv bolagsstyrning i form av revisionsutskott har inte bidragit till att revisionskvalitén blivit bättre. Bolag som har inrättat ett revisionsutskott förbättrar dock den interna revisionen genom att förmedla risker och iakttagelser till ledningen.