AbstractThis act is about how five children with dyslexia consider and understands their diagnosis. It is also about their self-image, future sights and about how their school life is compared with before they got their diagnosis. The study is implemented autumn 2011 on a medium-sized school in central Sweden. The survey was implemented through interviews with the five children, of which four was girls and one was a boy. The study shows that the children understand their dyslexia relatively well, but that they experience that it is bothersome to live with dyslexia.

Biogas mainly consists of methane and carbon dioxide, where methane is theenergy-rich gas, and is naturally created when organic matter breaks down in absenceof oxygen, also known as anaerobic digestion. A biogas plant re-creates the anaerobicconditions inside a digester where the organic substrate is fed into and digests toproduce biogas. The gas is then used to produce energy by combustion and can beseen as a completely renewable fuel.Today, energy from biogas is used primarily by major stakeholders such asmunicipalities and thus the plants become very large with high investment- andconstruction costs. There are currently few small plants in Sweden, even though thepotential for agriculture and medium-sized to smaller farms to become self-sufficientin terms of electricity and heat is great. Farms have a natural stock of digestibleorganic material in form of manure or crops for example, which are constantlyavailable.

This is a report of a prestudy commissioned by a medium-sized Swedish company before an imminent major change in IT systems. The change aims to provide a simplified IT administration within the company through a cloud-based approach.The preliminary study provides an interpretation of the concept of cloud computing. It also covers a review of different models to use in order to achieve an internal cloud. Suggestions on how to proceed with the change process are also provided, and which models might be appropriate for the specific company..

Audit is a service of society that takes place in the public interest. To guarantee the quality of auditing a quality control is done with predetermined time intervals. The purpose of this paper is to investigate and analyze the concept quality and the procedure of the quality control and further to tie concepts like trust and ethics to the audit profession. To make the picture complete the paper also provides an insight regarding what deficiencies in quality, in other words failures, means to the audit profession. By performing semi-structured interviews with seven qualified auditors, active on different auditing firms in Skåne, substantial information was collected.

För att skapa mer verkliga siffror och aktualitet i beslutsunderlag har lean accounting som ekonomistyrningsmetod uppkommit. Metoden sägs bättre komplettera de förändringar som skett mot mer processorientering inom företag. Syftet med denna uppsats är att beskriva de skillnader och likheter som förekommer mellan traditionell ekonomistyrning och lean accounting. Även hur lean accounting kan utgöra ett mer komplett styrsystem i processorienterade företag i dess strävan mot lönsamhet, diskuteras. Detta görs för att identifiera de brister som sägs uppkomma då traditionella ekonomistyrningsmetoder används i processorienterade företag.

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..

The aim of this bachelor thesis is to find out how young adults experience the library and the space that they have access to. I used semi-structured interviews to find out about this and interviewed eight youths between the ages of 15 and 18 in a medium sized city in the province of Västra Götaland in Sweden. I then analyzed the material with the help of Goffman?s theory about front stage and back stage. I also did a small comparison with results from previous studies.The result showed that the youths generally liked the library and the staff but they had opinions on some issues.

Introduction:By insight in the company and by monitoring the management, the board has an important function in creating trust in governance of the company. Furthermore, the board reduces the asymmetry of information between the owners and the management, which also is the function of the auditor, by auditing how the board governs the company and the accounting. In case the board does not effectively monitor the management, the auditor has to extend its monitoring, which increases the owners agency costs through the audit fee. The board composition can affect how effectively the board practices the monitoringProblem: How is the audit fee affected by the board composition?Purpose: The purpose of this study is to explain how the board composition affects the audit fee.Method: The study uses a quantitative method, where the data was collected from the annual reports of 112 limited companies listed on the NASDAQ OMX Large and Mid Cap lists on January 2, 2012.

Marketers are today confronted with new forms of media and tend to use different strategies to exploit these media. The podcast medium has emerged in a time of changes in terms of media planning. By using stimuli containing identical context with different forms of advertising, this thesis seeks to explore whether ads, sponsorships or product placements is more favourable for an advertiser to practice in the podcast medium. The purpose of this study is to investigate the differences in communication effects, such as attitude towards the brand and purchase intention, depending on the form of advertising. Testing if previous research, made on the same format but in different media, is applicable in the podcast medium carries out the study.

In the following study I probe the social world of hard-rock music. By conducting interviews with four young male enthusiasts of this music I try to develop a general picture of this social world, as well as of the basic elements on which this particular subculture is constructed. The identity of a hard-rocker is based upon a number of factors beyond just a preference for that music. Throughout the interviews I encountered many implicit norms that one must followed in order to be able to see oneself as a true hard-rocker. I also found that from the respondents? perspective, the mainstream culture has, throughout the history of metal music, used various ways to counter the spreading of this genre.

Foreign invested SMEs have recently become increasingly interested in China. The enterprises are in this report categorized as second wave companies since they follow the footsteps of previous pioneers, of which mostly were larger companies. The ambitions of the SMEs are either to sell products on the ever expanding Chinese market or to utilize the potential of low cost production for global markets. The existing literature is fragmented and solely based on the experience of larger companies. We believe that SMEs are facing new and different challenges, and thus a new generic theoretical frame work is desirable.

Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder.Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagareResultat & Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag.

Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

In recent years, customer profitability has become a focal point of academic discussions on business performance. However, researchers remain divided as to how evaluation of customers ought to be conducted, resulting in uncertainty of how accounting systems should be adapted to prevailing conditions. This paper aims to investigate the application of customer accounting techniques and the role they play in the organisational and commercial context in which they take place. In a case study of Billerud, a Swedish company providing materials and services for packaging solutions, the interplay between customer accounting techniques and customer relationship characteristics has been examined through the application of a theoretical framework developed by Lind and Strömsten. Particular emphasis has been put on deviations from the prescribed pattern of the framework.

Recent studies show that manufacturing companies to a larger extent use historical cost accounting in their internal accounts, at the expense of calculated costs. The explanation behind this is claimed to be that firms are subject to careful scrutiny by the stock market. Consequently, top management stresses the need of evaluating all parts of the firm from external accounting. However, lower management levels express a general concern that the incentive to invest in machines will decrease. This master thesis aims to investigate whether or not there is an objective reason behind this concern.