Aim The aim of the thesis is to explain the factors that affect the auditor's recommendation concerning audit services to customers who are not subject to mandatory auditing.Background and problem In 2010 mandatory auditing for small companies was abolished. It is common for the auditor to provide recommendations re-garding whether or not a customer should chose to retain the audit. The question is which factors can explain the auditor's recommendation.Method and empirics This thesis uses a deductive approach with inductive elements and a combination of qualitative and quantitative data is used. The qualitative data consists of a pilot study and the quantitative data consists of a questionnaire survey. The analysis of the empirical data was performed using regression analysis.Theory This thesis applies an eclectic approach where the starting point is legitimacy, institutional theory, professional theory and decision making theory to develop a model.Results and conclusions The notion of the recommendation as well as the extent of the recommendations can be explained by factors related to the auditor's agency affiliation and the auditor's personal qualities..

Hur påverkar högre utbildningsnivå brottslighet? Den här uppsatsen undersöker effekt av eftergymnasial utbildning på våldsbrott respektive stöld-, rån- och häleribrott. Vår första hypotes är att eftergymnasial utbildning har en minskande effekt på våldsbrott genom högre alternativkostnad av brott samt att psykologiska faktorer påverkas positivt. Vår andra hypotes är att eftergymnasial utbildning har en ökande effekt på stöld-, rån- och häleribrott via högre avkastning till följd av mer kunskap för planering och utförande av denna typen av brott. Vidare förmodas en högre utbildningsnivå  generera mer tillgänglig egendom vilket leder till tilltagande incitament för stöld-, rån- och häleribrott.

Background: Funds have become a more popular way for investments. After the financial crisis in 2008 there was some sectors that shown a better results than other depending if the sector was affected by the economic situation or not. Therefore can  investments in sector funds be a good way to get a high return, but it also has a high risk.Problem: Has the risk any impact on the return considered funds in sectors that is affected by the economic situation relatively to sectors that isn?t affected by the situation in the economy?Purpose: Determine whether sector funds risk has any impact on the return. Also if there are any differences between sectors depending if they are affected by the economic situation or not.

Ett börsnoterat företag som inte förväntar sig att resultatet för perioden kommer att uppnå tidigare förväntningar kan gå ut med en vinstvarning till marknaden. I samband med vinstvarningar tenderar aktiekursen att reagera kraftigt och generera en abnormal avkastning. Syftet med denna uppsats är att undersöka marknadens reaktion vid negativa vinstvarningar för svenska börsnoterade bolag, samt att undersöka bakomliggande faktorer som skulle kunna förklara vad de eventuella reaktionerna beror på. Studiens metod har en kvantitativ ansats där en eventstudie använts för att kartlägga effekterna av ett vinstvarningsmeddelande på företag noterade på Stockholmsbörsen under åren 2004-2014. För att konstatera statistisk signifikans och påverkan har urvalet behandlats med t-test och en multipel regression.

ABSTRACTTitle: Elle & Café ? a study of fashion magazines cover pages.Number of pages: 38Author: Greta SimonssonTutor: Amelie HössjerCourse: Media and Communication Studies DPeriod: Spring Semester 2008University: Division of Media and Communication, Department of Information Science, Uppsala UniversityAim: The purpose of this essay is to:? Analyze the cover images from the 2007 editions of the magazines Elles and Café, using semiotic analysis.? Analyzes eventual resemblances or differences between the two magazine's cover images based upon the result of the semiotic analysis.Material and methods: The study of Elles's and Café's cover pages has been done using a model built upon semiotic analysis, developed with the purpose of suiting observation and examination of cover pages of fashion magazines. The cover pages were analyzed from the categories character, context, and environment.Main results: The main results include the observation that both Elles and Café chooses well-known figures from women's fashion industry as prime characters on their covers. In Elles, all main characters are famous women emerging from the music, television and fashion industries. The women in Café are known for similar professions.

This bachelor?s thesis is a study that examines cactus groups in Sweden from a heritage conservation perspective. Through interviews and an analysis of both historical and modern literature, the research explores why cactus groups became popular and what is required to preserve those still in existence today. A recurring challenge has been the lack of comprehensive source material, leaving some questions open for further research. The study focuses on four cities?Norrk?ping, Skellefte?, Varberg, and V?xj??that have maintained their cactus groups for nearly a century.

The work examines geographical variations of bicycle use in Trondheim municipality with the aim to create an understanding of what influences the use of bicycles and explain the geographical travel pattern for cycling. The work focuses on the how physical structures generates different transports effects. Where bicycle travels in Trondheim municipality are undertaken is described by using network analysis in ArcGIS, based on aggregated data from the travel habit survey (RVU) in 2009/2010. Trondheim municipality is divided into smaller geographical units (zoner) whose characteristics are described by 19 variables, categorized into 6 groups; Distance, Land use, Topography, Bicycle Facilities, Road characteristics and Demographic factors.By linear regression analysis in SPSS and ArcGIS Spatial Analyst, an explanatory model is elaborated. The variablesdistance to the regional center, workplace density, percentage separate bike paths and hilly terrain explains 78 percent of where cycle journeys are undertaken.

Uppsatsens syfte är att använda sig av befintlig teori kring utdelningspolicy och applicera denna på den svenska marknaden för att försöka förklara direktavkastningsnivåer för företag som gav utdelning på den svenska marknaden mellan 1992-2002. En kvantitativ metod i form av multipel OLS-regression har använts för att förklara direktavkastningen (beroende variabel) med hjälp av tio olika oberoende variabler. 41 stycken företag undersöks 1992, 47 stycken för 1997 och 51 stycken för 2002. Det genomförs även ett test för att säkerställa huruvida det har skett signifikanta effektförändringar av koefficienterna mellan undersökningsåren. Statistiska tester genomförs också på resultaten.

It generally takes 10 to 12 years for a new drug to hit the market. The pharmaceutical industry invests huge sums in these early stages of research and development. In spite of the rapidly rising research and development expenditures fewer and fewer blockbuster drugs are being developed. Longer lead times and aggressive generic post-patent competition have narrowed the timeframe for the pharmaceutical companies to profit on their investments.In the face of these threats the pharmaceutical industry has developed a battery of strategies to prolong market exclusivity and to maximize return on investment. These emerging strategies are commonly known as Life cycle management (LCM), which actually is more of a concept than a method.

PR appears to be an indistinct division and a complicated resource for companies to value. The current circumstances are negative to the credibility and reliability of PR. This study emphasizes how an application of return on investment contributes to a more strategic use of PR and increases the status and credibility for the division.We experience that measuring the economic value of PR is of great importance and of current interest with few prior studies made. The purpose of this study is to find out how a PR-agency and one of its clients relates to and works with evaluation of PR-activities and to which extent the economic contribution of the activity is measured.The foundation which the theoretical reference grounds on is theories of Delusions of PR and the use of benefit-cost analyzes, Stages and Levels for Evaluating Public Relations Programs, Marketing Return on Investment and PR Return on Investment. The theoretical reference serves as a base during the analyze of the study.The conclusion, based on the empirical body of information, is that an application of return on investment could contribute with a higher status and credibility for the PR-division.

Med formell omsorg menas offentlig vård- och omsorgsinsatser som oftast kommuner, landsting eller privaträttsliga företag på entreprenad utför. Med informell omsorg menar man anhörigomsorg som motsvarar insatser vid långvariga hjälpbehov och frivilliga insatser som innebär oavlönade arbetsuppgifter som man själv väljer att göra. Denna uppsats undersöker ifall variablerna kön, ålder, utbildning, anställning, inkomst, bostadsort samt barn i hemmet kan associeras med svenska individers utförande av informell omsorg av föräldrar eller svärföräldrar. Resultatet visar att om man har en hög utbildning så minskar sannolikheten för att man utför informell omsorg på sina föräldrar/svärföräldrar. Något som också minskar sannolikheten är om du har fler än ett barn under 18 år i hemmet, vilket kan ses som logiskt då barn kräver mycket tid.

This thesis explores some key aspects of early Heidegger?s interpretations of Kant from a phenomenological perspective. In general terms, it analyzes Heidegger?s claim that Kant?s faculties share a common root in the transcendental imagination, as a critical development of motives found in Husserl?s phenomenology.More precisely, the thesis argues that the motive for deriving Kant?s first faculty, intuition, from the synthesis of imagination can be understood as an attempt to account for the receptivity of a finite subject, without yielding to a causal description of sensibility. Phenomenology shares this problem with Kant?s critical philosophy.

Sverige är ett exceptionellt fall av sekularisering på både samhälls- och individnivå. Samtidigt har immigrationen delvis förändrat det demografiska landskapet för religiositet då utrikesfödda i regel är mer religiösa än inrikesfödda samt oftare tillhör en annan religion. Syftet med denna uppsats är att beskriva utrikesföddas religiositet i Sverige med särskild fokus på vistelsetidens och religionstillhörighetens betydelse. Inom religionssociologin antar den så kallade moderniseringsteorin att ju mer sekulariserat ett samhälle är, desto mer sekulariserade är dess medlemmar. Variationen i religiositet inom samhället beror på socialisering och upplevelser av otrygghet.

This thesis has identified and studied measures to allow for reduced use of electricity in a waste incineration plant in western Sweden. The energy extracted from the waste at the powerplant is utilized and sold in form of electricity and heat. Technical and environmentally the combined heat and power plant is by today's standards among the leading waste incineration plants in the world. The owners are constantly striving to improve the efficiency of the waste incineration plant. They have seen the opportunities for savings in reducing internal usage of electricity.

This paper analyzes the content of eight Islamic Friday-sermons, held at Chalmers Technical University in Gothenburg in spring 2010, organized by Chalmers Islamiska Förening (CIF) (Chalmers Islamic community).The forces of globalization, the accessibility of information and the Internet have given rise to discourses and movements that know no national boundaries. The accessibility of these global movements and discourses through media, Internet, etc., affect the way Muslims in Sweden interpret and practice their religion. Thus, this paper includes discussions and descriptions of global Islamic revivalist-movements, and relates the contents of the sermons at Chalmers to these movements. In the sermons, the imams often discuss the concept of a global Muslim community, the umma, and their perceptions of the prescribed ethics linked to this community. They often relate this discussion of ethics to frequently discussed issues in the West such as equality, justice and ethical standards in war.