Changes in the society engender changes in the practice of the auditor profession. Stricter laws, more detailed recommendations, and demands from the auditor?s clients have increased. The auditor constitutes a profession and therefore it is important that there is a trust since the auditor is the one that certifies the quality of the company?s economical information.

Purpose:  The purpose of this thesis is to examine how the major car companies have been affected by the global financial crisis. We would also want to look at how revenues and profits have been affected, and what the consequences have been both within the company and the market in general. It?s also interesting to see how profitability and financial stability has been affected. We had chosen to do a ?before-after? comparison, and we chose to compare the years 2007 and 2009.Boundaries: We have chosen to concentrate on a corporation in the Asian market, more specifically Toyota.

As companies worldwide are in search of competitiveness and larger shares of the market, organizational change has become a key-factor to sustain a competitive edge. But as organizations consist of people, the human aspect of change is not to be disregarded. When change occurs, humans need time to find their new role in the organization, a process that takes time. In this thesis the authors ask themselves what an implementation process of a new managerial role looks like. To answer this question they?ve studied LRF Konsult.

Summary Title: How to make decisions on software based servicedevelopment in the mobile handset industry.?The Rapid Model for Holistic Application Evaluation Authors: Per-Inge AnderssonPatrik Dreveborn Tutors: Björn Regnell, Department of Computer Science,Lund UniversityRobert Wenglén, School of Economics and Management,Lund University Problem formulation: Academically the questions of finding out what constitutes a sound decision base and finding out how to handle the issue of a holistic approach must be addressed in order to make a well balanced and relevant decision model. The core question is which decision criteria to include and which drivers are important in estimating the status of the criteria? Practically to provide Sony Ericsson with a formalized evaluation process for decisions on software development that is transparent, objective and challengeable. Purpose: Academically to contribute to the field of decision making research by elaborating on how to make a holistic, rapid and rational decision model.

In Sweden, the County Administration board is responsible for improving the water quality in lakes and watercourses according to the European Union Water Framework Directive. In Västmanland county, where river Lillån is situated, the County Administration of Västmanland have the main responsibility for the aquatic environment in that area. The knowledge about the different watercourses in the chatchment of river Lillån is today limited. The aim with this study was to evaluate the ecological quality of River Lillån based on water chemistry analyses and benthic fauna investigations. The aim was also for the benthic fauna to compere different samplingsites and sampling methods with each other in order to see how the species composition changes in the river, and to see the advantages and disadvantages with different sampling tecniques.

This essay takes the three models from Allison and Zelikow book Essence of decision and applies them on the Swedish defense system. After the cold war the Swedish defense system had to undergo changes to be a more modern defense and be able to defend Sweden against threats. To also be able to cooperate with other countries in peacekeeping operations the Swedish defense had to be reorganized. The solution was to change direction from a defense system that was organized for invasion to instead be a movable defense ready for any challenge in Sweden or abroad. This reorganization will be analyzed according to the three different models..

The purpose of this thesis is to examine which factors influence librarians selection of electronic information sources, and to investigate whether librarians use of search strategies and search tactics changes depending on which information source they use. The electronic information sources are: online databases, Online Public Access Catalogues OPAC, World Wide Web, and CD-ROM databases. The theoretical framework is based on step 3 Select a source and step 4 Formulate a Query in Marchioninis information seeking model. The search strategies are divided into two categories: analytical and browsing strategies. In order to supplement the theoretical framework with empirical facts, 8 librarians were interviewed.

Inledning:Dagligen möts organisationer av situationer där de måste ta beslut. Frågan är vad som egentligen avgör vilket alternativ organisationen väljer, vilka beslutskriterier används? Ju bättre insikt den säljande organisationen har om den köpande organisationens beslutsprocess och beslutskriterier, desto bättre kan de påverka inköpsbeslutet.Inom hotellbranschen är säsongvariationen hög och för att övervinna den erbjuder vår uppdragsgivare Björkbacken Karaktärshotellet konferensmöjligheter. De behöver dock skapa förståelse för vilka kriterier potentiella konferensköpare använder sig av när de väljer konferensanläggning för att kunna attrahera fler övernattande konferensgäster.Syfte: Syftet med den här uppsatsen är att beskriva organisationers väg till beslut och vad de efterfrågar vid köp av konferenser. Det ska göras genom att utforma en modell för beslutsprocessen och empiriskt testa den.Metod: Vårt syfte har vi angripit med en i grunden positivistisk vetenskapssyn med ett deduktivt angreppssätt.

It appears from today's debate about the quality of social work and addiction treatment that largely focuses on the impact of recent various interventions in the hope of being able to alter social work's role in society and also the organizational structure. The debate points to a part of the 1970s social welfare debate. Today's aspirations to establish an evidence-based practice can hardly be expected to solve the social services basic dilemmas is that it always have to do something, despite the many times you cannot get clear instructions on which funds should be used by law or science. Even if you follow the rules and practices based on scientific studies should the importance of various key initiatives to remedy deficiencies in social service work with addicts in large part depend on how, in these initiatives define the term "evidence-based practice" and what steps will be indicated for to develop practice. My starting point was to explore how evidence-based social work in connection with medication-assisted treatment for opiate addiction look, which evidence-based interventions Social Services currently uses in connection with medication-assisted treatment for opiate addiction, as well as how to work with it in the ordinary course of business. The study showed that social services have become better at using these methods in recent years and that today there are more tools available than before.

Despite Sweden's ranking as one of the least corrupt countries in the world, recent studies suggest that the prevalence of corruption in the private sector is growing, now approaching international levels. Over the past couple of years, Sweden has witnessed a growing number of scandals involving unethical behavior on the part of its corporate sector. Corruption has gained the attention of authorities, legislators and the public - putting the private sector under pressure to take action to prevent such corporate misconduct. As a result, companies increasingly prioritize strategies and policies aiming to prevent corruption. This study aims to contribute to the understanding of the role of leadership in such preventive work.

Aim: Preferential treatment and allocation of quotes according to sex are two current concepts due to the increasing demand for equality. One organization that may use preferential treatment is the fire department. This is why we chose it as a starting point for our study. The aim with this essay is to investigate how Gästrike Räddningstjänst can create a more equal organization.Method: We have interviewed eight employees and prepared questions for each one. This represents a qualitative method.

The focus of this two year's master thesis is on participation of children at the TioTretton Library, a library strictly for 10-13 year olds. No adults, except the library staff are allowed in this library. To build on this aim the objectives of this thesis is centred on the questions:How does the library staff view their specific library's mission? What are the conditions for children's participation at TioTretton Library? Based on the relevant theory of participation, how participatory are the children in the library's activities? What significance has TioTretton Library's work with children participation for the children's ability to empowerment?The theoretical framework is mainly centred upon the Ladder of Participation designed by R. A.

The employer is obligated to call for negotiation on his own initiative, before he makes decisions in questions, which constitute important changes of the employer?s business or of the worker?s working conditions and terms of employment. The obligation to negotiate is reserved to the organisations, which the employer has collective agreements with. But what does the concept of important changes mean? What areas are included in the concept of important changes, according to legal framework and case law? How extensive is in fact the employer?s obligation to negotiate? The purpose of this report has been to seek answers to the above-mentioned questions, through partly describing how the employer?s obligation to negotiate has developed, and partly describing how the codes of negotiations in the Employment (Co-Determination in the Workplace) Act of 1976 are raised and applied.

The Main problem: How small-sized manufacturing companies can create and sustain a stable position in the industry, which leads to profitability.Purpose: The purpose with this essay is to compare two small-sized manufacturing companies, Datek Industrielektronik AB and AB Micatrone to study which strategical resources each company possesses. At the same time analyse if the strategical resources are to be consider as sustainable competitive advantage.Method: A case study has been implemented in two small-sized manufacturing companies. The collected primary data derives from semi-structured interviews.Theoretical framework: The theoretical framework is based on The Resource-based view where the independent variables are the VRIO-model, resource tree and external resources. The dependable variable is sustainable competitive advantage.Empirical foundation: The empirical foundation is based on the compilation of the few conducted interviews with Datek and Micatrone.Results & Conclusion: Datek and Micatrone show both similarities and differences in what creates their sustainable competitive advantage. The management of both companies creates according to the VRIO-model sustainable competitive advantage.

Purpose: The purpose of this study is to examine how venture capitalists implement ESG issues internally, as well as before the investment decision and during the investment period.Theoretical framework: The theoretical framework consists of previous studies that identify different driving forces behind the work of the ESG and present a number of different strategies for implementing ESG issues in the investment process.Method: This study aims at providing an understanding of a phenomenon which implies an inductive approach. This thesis applies a qualitative method of data collection in the form of semi-structured interviews. The sample in this study consists of venture capital companies that were members of the SVCA (Swedish Venture Capital Association) during the time of the survey, 2015.Result: The empirical findings in this thesis consist of a presentation of the data that was generated from eleven interviews conducted with eleven different investors in the venture capital sector.Conclusion: This study indicates a lack of written policies regarding internal work with ESG-issues which were offset by the application of the "unwritten" policies. Implementation of ESG-issues during the pre-investment phase was dominated by an avoidance of investments in sectors which lead to a negative impact on society. During the post-investment phase ESG-issues was integrated by monitoring the portfolio companies' operations.