Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

Politics in today's society unfolding more and more in the media, but the media content is limited. Therefore, the media must constantly make choices, choices which are specific to each object. The purpose of this study is to examine how Olof Palme is portrayed as a politician and private individual in the documentary film Palme - älskad och hatad, and also how Carl Bildt is portrayed as a politician and private individual in the documentary film Bildt - excellensen.To study the documentary films I use a qualitative textual analysis with a focus on a narrative analysis. In the narrative analysis, I have been inspired by the categoricalcontent- based approach to study the documentary films. In my analysis, with the help of theories of mediatization of politics, documentaries and stories, I interpret and analyze the films to make them more understandable.The conclusions of the study is that Palme in his role as a politician is portrayed as a humane person who cares about the individual.

Women are subordinate of men in the society, this is visible both in work places and private lives. Equality between the sexes is daily discussed in politics and the private sphere. As this is a hot topic which is debated within many areas, one of those is film production, we chose to write this essay about how the view of women has changed in movies over time. If equality doesn?t exist within the film media, then it will be hard to change the society?s point of view.

Private Banking är en banktjänst för förmögna individer och företag som syftar till att hjälpa dem med förvaltning av deras kapital men även andra tjänster såsom hjälp med deklarationer. Storbanker idag kämpar med att återfå kunders förtroende efter finanskrisen 2008 och fokusen på riskhantering har blivit viktigare. Kunder har blivit mer känsliga för risker och därmed försöker banker dra fördel av detta genom att skapa värde i riskhanteringsprocessen. I detta värdeskapande eftersträvar man en bra relation till kunden som därmed kan generera i ökade marknadsandelar. Vår problemformulering i uppsatsen blir då följande: ?På vilket sätt kan den svenska storbanken Nordea öka sina marknadsandelar inom Private Banking med hjälp av riskhantering??Syftet med vår uppsats blir därmed att få en djupare inblick i hur Nordeas Private Bankingtjänst arbetar med riskhantering och hur det påverkar deras marknadsandelar.

Due to soft grounds in combination with seasonal variation in soil humidity, there is a lack of stands that are possible to cut during spring and autumn in some geographical regions. For Holmen Skog this sometimes means that a large proportion of the contracted private forest is cut during the winter when the ground is frozen. One consequence of this is that the proportion of winter stands in the stand bank of own forest increases while spring and autumn stands becomes a scarcity. This in combination with milder winters, especially when there is a long period of reduced bearing capacity in spring or autumn, means that the situation rapidly can become critical. The overall goal with this study was to generate basic data for decision support in the work to achieve a sustainable distribution between own forest and contracted private forest in the stand bank. The study took place at Holmen Skog, district of Umeå, during autumn 2007 and was based on interviews and an analysis of harvest planning and delivery data. The study showed that there is a problem with how the cutting is distributed between own and contracted private forest during the year and that it foremost is the proportion of winter thinning of own forest that has increased in the stand bank.

The aim of this study is to investigate how länsstyrelsen as a supervisory authority to private compulsory care-institutions works, to guarantee adequate institutional care of unprivileged children and youth with special problems.In order to reach this aim the following questions are to be answered:? Describe länsstyrelsen´s supervision of private compulsory care-institutions (HVB-hem)? How does the officials at the three chosen county administrative boards find about the responsibilityTo answer the questions of this bachelor thesis I have chosen to apply qualitative methods, by interviewing five supervisory authorities from länsstyrelsen, in three different county administrative boards in Sweden.The findings of the study show that officials sometimes find it hard to know the exact meaning and differences between accountability and to be accountable. It also shows that they tend to think that the relationship between länsstyrelsen and the private compulsory care institutions is complicated. Because the officials have two part relationships, they have on the one hand a consultative role and on the other hand the supervising role.Keywords: Länsstyrelsen, Hem för vård eller boende (HVB-hem), Ansvar, Ansvarsutkrävande, Socialtjänstlagen.

The main purpose of this essay is to investigate the legal position for employers concerning protection against what employees can express about one?s employer in social media.It may regard dissatisfaction concerning employment, tort or so-called whistleblowing. The spread through social media may be comprehensive and thus cause more damage to the employer.Employees within the public sector as well as in the private are protected by the liberty of speech, which is constitutional, even the protection of sources or the right to criticize can offer some protection. This gives the employees the possibility to widely express themselves in private social media as long as it can?t be classified as a violation, which per se is very rare.However, certain differences between the both sectors will be pointed out.There are still no constitutional rights regarding social media, but a grey area has emerged concerning the legal position.

Background: Brand strategy tends to become an important management issue. It is therefore interesting to reach a greater understanding about how companies work to make their existing brands stronger. The purpose of a brand is to influence the customers? view of the brand image. The literature is insufficient concerning how leaders handle the process of repositioning a brand, in order to change the brand image.

Today most studies regarding marketing are made on traditional marketing channels, answering questions like which jingle is best or which TV-channel a company should focus their marketing budget on. There is also the science regarding the best way of marketing on Social Networking sites or how to get as many 'likes' as possible, and so forth. However research has also been made in the field of in-store marketing and how a retailers or brand owners can affect customers in "the moment of truth". Until now most of these studies discuss how to get the attention of the customer in the store since both time as well as level of commitment in general is scarce when a customer is in a grocery store doing the necessary weekly- or complementary-shopping. It seems like most of them make the very same conclusion; catching the attention of a customer is vital to sell them your product.

This essay discusses how Private Equity companies (PE companies) reason when evaluatingpotential companies to invest in through its investment criteria. Also methods they utilized toenhance companies value during their ownership period is treated.PE-companies invest in companies where they can see a good future development. Theintention is that through various methods to increase the company's value prior to divestment.In the UK and the U.S. in particular, the market for PE has long been great. In Sweden, insteadthe developments in the industry went a little slower.

To dress in used clothes is no longer considered as unfashionable. The acceptance of thesecond hand market has increased over the years. Vintage clothing has becomefashionable because you get the opportunity to create your own individual style. Vintagehas been given status. It has become a trend.

PURPOSE: To investigate to what extent product brand positioning models can be used to analyzecorporate brand positioning;METHODOLOGY: The phenomenon is observed from a positivist epistemological position within a primarilyinductive research design. The research strategy is defined as qualitative, while the method of ethnographiccontent analysis is implemented to analyze primary data;THEORETICAL PERSPECTIVE: Product and brand positioning literature; Product brand positioning rhombus;EMPIRICAL DATA: Ethnographic content analysis of brand commercials;CONCLUSION: As shown by the extensive literature review product brands (PB) and corporate brands (CB) coexistin corporate environments. One of key insights of this study shows that product brand positioning(PBP) and corporate brand positioning (CBP) processes can also co-exist in the same corporate environment.Moreover, PBs can be built based on the CB, making the investment in CB a long term return on investment.The study also observes that PBP messages include the ?against whom? attribute, highlighting differentiationin the competitive environment; when on the corporate level, this evolves, and in some cases becomes quitethe contrary, when the concept of ?from whom? or ?by whom? is stressed more than the differentiation amongother CBs in the competitive environment. This stresses the importance of including brand identity elementsin CBP..

Sedan kalla krigets slut har en ny typ av aktör dykt upp i internationella konflikter och krig världen över. Denna aktör är privata företag som i dagsläget erbjuder allt från supplementär logistik till att helt ersätta nationella arméer. Utgångspunkten i denna uppsats är att ta reda på vilka faktorer som har skapat en marknad för dessa företag generellt, samt vilka av dessa faktorer som kan förklara framväxten i Sverige specifikt.I uppsatsen undersöks befintlig forskning kring vad som drivit utvecklingen. Därefter kommer befintlig teori att prövas som förklaringsmodell för expansionen i Sverige.Den befintliga teorin som prövats på Sverige består av sju faktorer beskrivandes politiska och samhälleliga förutsättningar vilka förklarar expansionen. Av dessa återfinns samtliga i Sverige, men genom en analys av deras respektive giltighet i svensk kontext uppstår en mer nyanserad bild, där endast fyra av faktorerna är relevanta som förklaringar.

This master thesis takes its point of departure in the conflicting worldviews of modernism and post-modernism. As traditional segmentation theory springs from the modernist worldview, this study aims to contribute to the understanding of the complexity regarding market segmentation for lifestyle brands in contemporary society, where the consumer is often claimed to be post-modern. The research was conducted in Malmö and Lund and involved 25 Converse users as respondents. The methods used in this thesis starts with observations as a sampling technique in order to locate the respondents. Short interviews and photo documentation followed.

Background: The design industry is relatively immature in Sweden but large on the international market, where companies have used services from industrial design firms for a long time. Companies incresignly realise that design is an efficient mean to gain competitive advantages on the market. Several design companies fancy growth and to receive a wider market share to expand on the international market. One of them is Design Communicaton who has made a couple of acquisitions, to receive wider comptences and to cover different segments. That has lead to an increased brand portfolio with different subbrands, which can be complicated to handle efficiently in the internal and external communication.