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..

This study is based on the child welfare agency and social welfare board definition in Växjö City about the people who were defined as feebleminded and which solution they choose for this ?social problem?, with focus if they used sterilization as a solution to this ?problem? during the years 1934-1941. The individuals who were regarded as feebleminded were alcoholics, unemployed, people who were feeble in their mind, people who had mental diseases, people who were vagrants and poor people. According to earlier research these people were categorized in a subclass and their behavior were not regarded as ordinary like a human who had a healthy mind, according to that period believes.The boards in Växjö defined the feebleminded people with mentally deficient minds, mental retardation, poverty and in some cases disturbed self-activity. However the most common definition of the feebleminded was mentally deficient minds and mental retardation.

This thesis discusses taxation of benefits, which shareholders and company leaders can enjoy from close corporations. The Government said in the government bill lead- ing to the amendments regarding taxation of benefits, that it should be the possibility alone to enjoy benefits that should be the reason to impose taxes on company lead- ers. The Swedish tax agency (Skatteverket) has agreed to that statement. In other words, it isn?t necessary that someone actually enjoys the company?s assets for pri- vate use, it is enough that they have the right of disposal of them in order to be taxed.

Non-profit organizations? communicational challenges in a glocal market? A pre-study to a communication plan for the non-profit organization Humlan.This study intends to examine and analyze the current strategic position of the non-profit organization Humlan, and how the organization can develop their communicational efforts to make themselves more competitive in the glocalized market in which they compete. This has been examined by qualitative interviews with the employees of the Humlan, and a quantitative survey of Humlans potential target group, students. The results of the interviews showed that the employees of Humlan experienced the competition in the market as fierce, and that they experienced a need to communicate their uniqueness as a non-profit organization. The employees also expressed a wish for the Humlan brand to become associated with quality. In turn, the student survey showed that the students had a low knowledge-level regarding Humlan, that they were interested in a wide array of cultural expressions, and that they mainly wanted to communicate with Humlan by taking part of information such as news.In summary, the study showed that Humlan could develop their communicational efforts by creating awareness about the organization and its uniqueness among students.

This study aims to scrutinize the four major banks in Sweden on how their profit havedeveloped over a time span of 15 years, whether stricter regulations have had anyimpact on financial key ratios and if there is any correlation between the banksprofitability and their risk taking. The period covered is the years 2000-2014. Thefigures are annually and the four major banks are; Handelsbanken, Nordea,Skandiviska Enskilda Banken (SEB) and Swedbank.The findings are that financial key ratios that include net income are pro-cycle whereSwedbank has the biggest volatility over the period and that the three other banks areless, but clear pro-cycle. There are also indications that stricter rules have madeimpact on the volatility of the profitability even though the period covered is notenough to ensure this claim. Nordea has had the lowest and most stable capital ratiothroughout the period and the other three banks lowered their debt-to-equity ratiosignificantly after the financial crisis in 2008.

The national bibliography is an important tool in information retrieval. Bibliographies as lists of books have existed for centuries, but the national bibliography as we refer to it today, as a directory of the total national imprint, has only existed for about 50 years. The object of this thesis is to investigate music documents in Scandinavian national bibliographies. The method I have used for this investigation is a comparative study of the music departments in the national bibliographies in Norway, Sweden and Denmark. The investigation is performed by answering the following questions: How do Norway, Sweden and Denmark live up to IFLAs Guidelines and recommendations for the national bibliography? Can one discern any differences between the three countries in this area? The documents in focus are sheet music and phonograms.

Christendom has under a long period of time in Swedish history been the central component in legitimating the monarchs' power, a continuous process than can be clearly observed through the customs of royal coronation and baptism rites. However, during the 20th century those close ties between the state and the church of Sweden have been dissolving at a steady rate, alongside a growing societal democratization and modernization process. Officially the monarch still had a clear constitutional power legitimated through the transcendent, but unofficially his power was in reality heavily reduced. How do the Swedish monarchy relate to a rapidly changing society and secularization process? This pilot study investigates this relation by analyzing the news reports of the royal coronation and baptism rites between 1858 and 2012 from two leading newspapers, Aftonbladet and Dagens Nyheter.

This report is a result of a first survey of Halland?s gravel pits as an assignment from the County Administrative Board of Halland. The focus has been on Apalus bimaculatus, since the Swedish Environmental Protection Agency are creating a restoration program as it is red listed as Near Threatened. The purpose was also to get an overview of the pits since the County Administrative Board wants to continue this project. Apalus bimaculatus is easy to overlook since it is a short-lived beetle and it lives early in the spring.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

The purpose of this study was to analyze the two thinning models: Bergvik Skog´s thinning model, which is based on total stems and dominant height, And Swedish forest agency´s thinning model which is based on basal area, habitat index, dominant height and recommended number of stems at final felling in Heureka´s StandWise and PlanWise. The data we chosen for our study were taken from the Swedish National Forest Inventory and we were creating a simulated stand based on a great number of sample plots in Region three from The Swedish National Forest Inventory. We had chosen to create one stand with low habitat index (T20) and one with high habitat index (T24). Our purpose were to come as close as possible to a natural stand in central Sweden. We performed the thinning in StandWise and analyzed the data I Excel files. Our thinning optimizing´s were performed and analyzed in PlanWise. There wasn´t any big differences between the thinning on the lower habitat index.

This study was focused to highlight the problems that comes with being a minority on a workplace, in this case female sports journalist who are working in a male dominated sports field. The objective was to find out how the female sports journalist was experiencing working in such a domain, with focus on journalists who works on local news papers. The study also wanted to look on how these workplaces incorporated gender in their daily work.       In combination with gender theory, with concepts as masculine hegemony and power structures, I also choose to apply the american researcher Rosabeth M Kanters concept ?token?. With these aspects in mind I analyzed the five interviews that I carried out with female sports journalist with a qualitative data analysis.           The results of the study showed that the female sports journalist in some aspects were aware of the difficulties of being a woman in a male dominated area ? when they were talking about the profession at large.

De grundläggande värdena för statsförvaltningen är demokrati, rättssäkerhet och effektivitet. I denna studie undersöks det hur rättssäkerhet och effektivitet förmedlas på Skatteverket, hur tjänstemännen på Skatteverket hanterar dessa krav och i vilka situationer det kan uppstå att tjänstemännen måste prioritera mellan dessa krav. I kapitlet den offentliga förvaltningen och tjänstemännen redogörs det för den teori och den tidigare forskning som använts i denna studie. Den teori som använts är Max Webers teori om byråkrati och tjänstemän. I den tidigare forskningen beskrivs det hur kraven på rättssäkerhet och effektivitet behandlas inom statsförvaltningen och det redogörs för två reformer som genomförts inom den offentliga förvaltningen de senaste årtionden.

The purpose of our study is to see how the interaction between the social services and police work when a child under 15 years is suspected of crimes.What happens to the child from an agency perspective? How is the experience for the child and how do they get their voices heard? How is the professional perspective for a child when a child is suspected of a crime? What do the various authorities for short-term and long-term measures for the child?We have chosen to do a qualitative study using semi-structured interviews. The study includes six interviews with two police officers, three field secretaries and a social worker in two different municipalities. A medium sized municipality, and a larger community.The people we interviewed think differently about collaboration. The municipality have different workforms.

In order to facilitate trade between EU members, the European Committee has created regulations that will govern supervision of organic products. Every regulatory agency shall, according to the European Committees regulations, carry out a risk classification of each organic producer they regulate. This study for The National Food Administration compares regulation of Swedish organic products with other countries, and aims to produce a simplified model based on risk that can be the beginning of the risk classification model that Sweden in the current situation don?t have. The thesis is based on three questions: 1) What criteria should we use for assigning organic food producers? 2) How do selected European countries and frontrunners rate organic producers and what can Sweden learn from them? 3) How might a national classification model of organic production look in order to ensure an equivalent level of regulation and prevent competition among private inspection bodies? A review of information gathered from the different countries gave differing results.

This paper examines dialect as a rhetorical means of persuasion. A survey containing inquires about four different Swedish dialects have been handed out mainly in Södertörn University and Stockholm University, in order to research the values and connotations of theese dialects. The four chosen dialects are as following: Göteborgska, Stockholmska, Norrländska and Skånska. The results of the survey are processed and compiled to see which attitudes these values and connotations may indicate to each dialect. These attitudes and values are then discussed in correlation with five rhetorical theories: Attitude as a means of persuation, Ethos, Persona, Rhetorical Agency and Pierre Bourdieu?s theory of Field and Habitus.