Background and Problem: The lack of auditor independence is discussed being oneof the reasons to scandals such as Enron and HQ. A pricing strategy that has beendebated impairing auditor independence is low balling. To win a new client in atender process, audit firms supposedly offer an audit fee below cost and then increasethe fee the following years to recover the initial loss. The auditors? future financialinterest in the company due to the initial loss is by some believed to impair auditorindependence, which makes low balling in Sweden a relevant phenomenon to study.Aim of study: This thesis aims to explain if low balling exists on the Swedish auditmarket and if the size of companies affects the results of low balling.Methodology: To achieve the purpose of this thesis, a statistical study wasconducted.

The working capital describes the short-term financial position and focus on cash flow and the actual inflow and outflow of money in the company. Working capital is part of the company's financing and consists of the company's current assets and current liabilities. There are resources that are used in the daily activity and can be optimized. The more effective they are in circulation, the higher value they create. The control of working capital is called Working Capital Management and has its basis in the company?s Working Capital Policy.

Authors: Elina Haimi, Emelie Nordh, Kattis Sundén Title: What happens when two becomes one?Level: Bachelor of Journalism Location: University of Gothenburg Language: Swedish Number of pages: 50A simple rule that any handbook in journalism will tell you is that it?s better, if not necessary, to have at least two different sources, rather than one, when you tell a story. This will keep information accurate and non-biased. You will get closer to the truth if you hear more people. We started to wonder if this would be the case with news papers as well.

The relationship between the pet and it's owner is a very important and interesting issue. Unfortunately there is not so much research on this and in addition to that Swedish veterinarian education does not put much emphasis on pet's role in society or their pattern of behaviour nor treatment. This thesis is based on an opinion poll that 20 dog owners and 20 cat owners contributed. The main purpose of the thesis was to compare the relationships that the pet (dog or cat) and its owner can have. The issues such as the pet owner's attitude to his/her pet, how the pet owner percieves and interprets the signals from the animal, and what they think about the natural behaviours and needs that their pets (might) have. The results show that dog- and cat owners are people who generally love animals, that they used to have even other animal species in the past, but when it comes to choice between a new dog or a new cat they choose the one that they previously have had and that they are used to. Most of a dog owners choose the dog to be their pet because of the company while the majority of a cat owners choose cat because cats are independent and they are used to cats.

Bakgrund och problem: I och med finanskriserna har intresset ökat för företagens utlämning av upplysningar kring risker och osäkerhetsfaktorer. Variationen av mängden av risker samt utförligheten i hur dessa beskrivs kan skiljas mycket åt, då de företag som följer ÅRL vid sidan av IFRS måste redovisa sina väsentliga risker och osäkerhetsfaktorer. Företag, som enbart följer IFRS, har inte detta krav och har därmed möjlighet att inte redovisa vissa risker.Syfte: Syftet med uppsatsen är att få en inblick i hur företagen upplyser om sina risker och osäkerhetsfaktorer och vilka och hur många risker och osäkerheter som man upplyser om. Detta för att få en bredare syn på vad företagen anser att dessa termer betyder, vad som ingår i dem och hur företag generellt kommunicerar ut sin riskrapportering.Avgränsningar: I denna studie analysera företag noterade på Stockholmsbörsens Large, Mid och Small Cap-listor, som har publicerat en årsredovisning för 2009 samt halvårsrapporter från 2010.Metod: Genom en kvantitativ innehållsanalys undersöktes 122 börsnoterade företags årsredovisningar och halvårsrapporter från 2009 ? 2010.

SammanfattningVi har undersökt hur kreditprocessen påverkas ur kredithandläggarens perspektiv, av att det kreditsökande småföretaget använder sig av en extern rådgivare eftersom tidigare forskning tyder på att det blivit svårare för dessa företag ett erhålla finansiering från banker. Ändringen i förmånsrättslagen 2004 är en bidragande faktor till småföretagens prekära situation eftersom det försämrade bankens utdelning vid en eventuell företagskonkurs. När en småföretagares kunskaper inte räcker till, kan en extern rådgivare konsulteras för vägledning i kreditprocessen. Vårt syfte med uppsatsen var att beskriva kredithandläggarnas uppfattning om den externa rådgivarens olika funktioner i kreditprocessen samt att analysera hur kreditprocessen påverkas av att en extern rådgivare agerar i småföretagets intresse. Vi har genom en kvalitativ undersökning och studerat fyra kredithandläggare i fyra olika banker med erfarenhet av vårt ställda problem och fångat deras respektive betraktelser.

Since the care for the elderly is a low priority there are shortcomings. One of these shortcomings are that the elderly living in nursing homes do not feel that they have a meaningful existence. The aim of this study was to identify which factors could give the elderly residing in nursing homes a meaningful existence. The study was conducted through a review of existing literature with a systematic literature study. Scientific articles were found, read, analyzed and condensed.

Taking a qualitative approach, this research investigates different theories and methods for creating parks that people will cherish and visit during their daily life. It also takes on the task to understand how principles of developing recreational values in a small forest is affected by the addition of a new element to the landscape, i.e. a major highway. Data was collected through the combination of focused literature review and study trips. This provided a framework which in turn was applied to the subject of the study, i.e.

An absolute majority of all Swedish children begins to attend preschool at some point between the age of one and five. The acclimatisation to preschool means a great change in every small child's life. They leave all that is well known, the parent and their home, to face a whole new environment with new kids and adults to get to know and learn to trust.The purpose of this study has been to find out how the professionals in preschool reflect upon the child's acclimatisation at preschool. More specifically we wanted answers to how the preschool teachers, in their work with the child's acclimatisation, relates to the today, in preschool, much debated relationship between the two perspectives care and pedagogy.This qualitative study is based on ten interviews with preschool teachers at different preschools in a small town in Sweden. The analysis is based on a presentation of the interview material compared with earlier research and the theoretical aspects we have chosen, which are Bronfenbrenners Ecological Systems Theory and the Object Relations Theory.While working with this paper it has come clear to us that there is no explicit or common definition of the concept of care within preschool, while there is a clear definition of the concept of pedagogy.

This thesis is a study of residential environments and a design concept for a proposed housing area in Tierp. The industrial era created a need for the central planning of housing. The confined environments that arised in cities during the 19th century, together with modernistic and democratic ideas, led to regulations in planning and housing. Though the overall goal has been the same: to create a good standard in living, the ideas of how to achieve that have varied. The starting point for following generations has been to attend to the insufficiencies of the earlier planning periods.

Organisms relevant for nature conservation dont follow administrative borders. Because of this there is a need for a landscape perspective within conservation and planning, and a need for the species of interest to have legal protection. Network analysis adapted for ecological purposes has grown to become a powerful tool for studying and communicating the relationships between species dispersion and access to habitat. In this study the following question is posed: How is the Osmoderma eremita and the Pernis apivorus dispersal possibilities in the small scale cultivated landscape of Borås affected by exploitation in respect to a) dispersal ability, b) habitat quality, c) position of habitat patches in a network? The analysis were based on municipal and regional nature conservation data, which in due to confidentiality is not accounted for in the report by maps, coordinates, etc.

The purpose of this thesis was, on the mission of LRF Konsult Södra marknadsområdet, to research on why their customers were satisfied and/or dissatisfied. The research was performed in two segments: customers that had joined the company through acquisitions of other accounting firms and customers that had been in contact with LRF Konsult?s personal sellers.To be able to find the answer to our purpose we chose to do a qualitative study. Five interviews were performed with customers in southern Sweden, Skåne and Halland, to get their personal view of the service and of their relation to LRF Konsult and their contact person.The theories suggested that the satisfaction of the customers would increase depending on their relation with LRF Konsult and their contact person. Our research concluded the relation differed for each customer and that it was of great importance that the contact person at LRF Konsult understood and adapted the relation to what the customer wanted.

This study is about the importance of pictures to children's pleasure in reading. The aim of this study was to investigate pupils ' thoughts about the pictures in picture books. I wanted to find out if the pictures in the books are of importance to children's pleasure in reading and why. Also what types of pictures that create the pleasure in reading and why. Through literature, I see why it is important to read books and how teachers can create encouraging reading among children.

Lots of choices are to be made by a company who enters a new market with a new businessidea. Common questions that show up when a company is making it´s businessplan are how to target the market and how to use marketing as a tool to reach a specific customer or segment. It is difficult to know wether to target the market in different ways and what processes that can be used in the choice how to select the most potential and profitable customer. Another important question is how a company can positioning themself in a way so the customer will get a positive understanding of the company and what different positive abilities to mention in a possible businessproposal. This study is made on a small company in Sweden called AYEN Technology.

The amount of cargo has since the 1970s increased in Sweden and the road traffic accounts for a large part of the transported volume. In Stockholm County the amount of cargo is calculated to be doubled in size from year 2001 to 2020 which means a greater need for transport is required. Much of these transports are being carried out by haulage companies of varying sizes which acts externally as carriers for their customers. All of this despite a greater awareness, laws and demands regarding environmental performance.The trend shows that the haulage industry in Sweden are moving towards fewer but larger haulage companies, which means that the competition is getting tougher for the smaller haulage companies. Smaller haulage companies and research about their competitive strategies is a neglected part of this industry.