Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

Stereotyper är starkt förenklade, känslomässigt laddade mentala representationer om personer som tillhör en viss grupp, som i sin tur kan generera fördomar. Studien undersökte huruvida svenskar och invandrare bedöms olika vid samma brottstyp. Det predicerades att invandrare skulle bedömas mer negativt, bedömas vara mer sannolika att återfalla i brott, samt rekommenderas längre straff än svenskar. Dessutom skulle män bedöma gärningsmännen mer positivt. 85 deltagare bedömde en av fyra varianter av en brottsbeskrivning där förövarens etnicitet samt brottstyp manipulerades.

Genomic selection (GS) is used for selection of breeding animals of dairy cattle. GS is though not as extensively used within the beef industry. One reason for that is the low accuracy (rTI) of the breeding value that is of great importance for the final genetic gain. Causes to the low accuracy are high effective population size, a small reference population and a genetically differentiated population. There is however a market for genomic selection with High Density (HD) tests for beef cattle.

Background and problem: In the last few years the threat against the environment and especially the emissions of carbon dioxide has become increasingly debated. The government have set up a goal to lower the emissions of carbon dioxide with 40 percent until 2020 compared to the level in 1990. The emissions in the transportation sector have, in contrast to the total emissions, increased since 1990 and will continue to increase unless powerful control measures are implemented. The lorry centres have to use strategies to answer to these external threats which lead us to the two questions of this thesis: - What methods do the lorry centres use actively and which do they consider as the most important methods for fuel saving? - Are there any differences which methods small, medium and large centres considers as important? Purpose: The main purpose of this thesis is to examine which methods lorry centres use actively and which they consider as important for fuel saving.

The purpose of this thesis was to explore the phenomenon called bookcrossing. To fulfill this I have asked the following research questions: Why do people participate in bookcrossing?What functions do books have for bookcrossers? The method used is qualitative, semi structured interviews. Four active bookcrossers have been interviewed. These interviews revealed that bookcrossing as an activity in a medium sized town is very small.

Storage of biomass is associated with problems like heat development, biomasslosses, and reduction of the fuel quality. Certain processes such as biological- andchemical degradation are responsible for these storage problems. This master?sthesis was carried out at Vattenfall Research and Development AB and is alignedtowards quantifying the biomass losses from short-term storage (1-2 months) ofbark and recovered wood. The biomass was stored in outdoor piles during differentseasons, campaign 1 (summer) and campaign 2 (autumn).

Purpose: The purpose of this essay is to get a comprehensive understanding for the thoughts behind Visby?s sustainable tourism planning. Focus will lie on how far Visby has come in their planning and implementing towards a sustainable tourism development. Methods: This study is preceded from a hermeneutical and constructive perspective. The methods used are induction and qualitative research in the form of deep interviews with four key figures working within Gotland?s municipality and tourism industry.

An important task for project managers in multi-project environments is to effectively choose the right people to the project team. For organizations, it means being able to prioritize and plan human resources among the various projects running in parallel. The purpose of this paper is to describe how a project manager in multi-project environments looks at the allocation of people in their projects. We did our research through literature reviews and interviews with seven project managers.The research shows that the studied organizations highlight both the expertise and the personal factors in an election. They do not use any specific personality test to identify their staff.

Management consulting firms are an important part of the knowledge economy and they capitalize on the analytical ability and knowledge of their employees. Much research have been made on large consulting firms and their management of knowledge, but little is known about how small consultancies manage their knowledge. Even less is known about the management of knowledge in small consultancies specialized in change management. These firms rely solely on senior consultants and focus on the human aspect of organizational development. This thesis aims to show how these firms manage their knowledge and also provide an understanding of why.

The purpose of this study was to understand what the professionals experiences are of stressed youth. We did a qualitative study with interviewing three school nurses, one welfare officer and two recreation leaders. Research is saying that stress is increasing among the youth and that girls are more stressed than boys. It also says that medium is a big consequent for that (ex. Brun M.

The customer behavior is constantly changing along with the developement of new technical improvements. Together with knowledge and higher demands the physical store has received a viral competitor. Purpose: The purpose of this study is to examine the phenomenon e-commerce and how it has developed in recent years. The study will focus on identifying different success factors relevant for this field of interest. Furthermore the purpose is to analyze how relationships, service and value in the e-commerce sector and how they are connected to each other.

Purpose: The purpose of this study is to find out how much influence underlying factors have in connection to the internationalization of Born Global firms. Methodology: This study has a qualitative approach in which data is obtained mainly through interviews and secondary data which consists previous theories about the internationalization in small and medium sized firms and recent theories that entitle these firms as Born Global. Conclusion: Based on the existing theories and the qualitative data, we have concluded that the underlying factors for the Born Global firm?s internationalization are abilities and opportunities to create insidership in relevant networks. The most crucial underlying factors for Born Global firm?s internationalization are the ability to create processes to break old patterns of thoughts and the ability to ally with right partners. .

 The purpose of this study was to investigate registered nurses experiences about giving support to relatives to patients within palliative home care. This study was descriptive with qualitative approach. The data collection was made in the form of semi structured qualitative interviews which took place in a Swedish city of medium size, in an area for palliative homecare. Six registrated nurses were interviewed which all gave informed consent. The study suffered no losses and permission from the director of the concerned department had been given prior to the start of this study.

This study aims to find out what relationship high school students have to social networks at the Internet. This has been done by focusing on norms/standards that adolescents can feel under stress to achieve, through stressing themselves by social networks in a way that is consistent with the norms. The empirical data has been gathered by questionnaires which have been answered by adolescents in randomly selected schools and classes in a medium size Swedish town, Karlskrona. The result showed that all of the participating adolescents have user accounts on a social network. Furthermore it also emerged that a lot of the adolescents thought that norms existed that should be followed in a social network about how to stress oneself.

The aim of this report was to investigate the economy of passive houses. The work was focused on economy in total and on the economy of different components such as windows, insulation, heat exchanger and the air tightness of the climate shell. No attention was paid on the comfort factor or to the impacts on the environment.Two houses, aspiring to be passive were chosen; A big one and a small one. Hence, comparisons considering the size of the building have been possible to do as well.The comparisons were made by calculating ?break even? between two concepts; passive and BBR- concept.