De senaste åren har vikten av en trovärdig finansiell rapportering av hög revisionskvalité lyfts fram. En högre kvalité säkerställs genom att besluta om gemensamma regler och principer för revisionsbyråer. Intresset av revisionen är olika och således finns olika syn på syftet med revisionen och vad den bör innehålla. Tolkningsskillnaderna gör att hög revisionskvalité upplevs olika. Syftet med vår undersökning är att förklara ?hög? revisionskvalité utifrån revisorers och revisionens olika intressenters perspektiv samt att identifiera eventuella skillnader mellan revisorernas och dessa intressenters syn. En kvantitativ ansats har använts och utifrån teorin har sex hypoteser skapats.

SAMMANFATTNING Under en pågående lågkonjunktur och i en värld med ett antal företagsskandaler färskt i minnet, väcks intresset för hur revisorerna bemästrar sin uppgift som bedömare av företags fortlevnad. Tidigare studier om revisorers träffsäkerhet vid bedömning av going concern visar att träffsäkerheten i Sverige är låg, jämfört med studier ifrån andra länder. Vårt resultat ger ytterligare belägg för en låg träffsäkerhet i Sverige. För att besvara vårt syfte har vår studie föregåtts av både ett kvantitativt och ett kvalitativt angreppssätt, då vi dels har genomfört en datainsamling och en informantintervju. Materialet som vi har utgått ifrån är 2075 respektive 1528 undersökningsenheter, där alla enheter är aktiebolag som gått i konkurs under perioden1 januari - 30 juni 2010.

The purpose of this paper is to present and analyze the yearly expenses for Swedish rental apartments during the period 1999 to 2007. At the end, it will give the reader a general picture of how the cost-level has fluctuated depending on the production year when the apartment building was finished, and where the same building is located. This paper has the following questions as a starting point:- Can there be an identification of regions depending on where people tend to favor renting an apartment?- How are those regions distributed? That is, where are the cost-levels of the yearly rental expenses highest and where are the levels lowest?Nine statistical surveys from the Swedish government agency Statistics Sweden (Statistiska Centralbyrån) have been used as primary sources for this paper. These surveys deal with price pictures of housing in general, but for this paper the only information that has been used is the one about rental apartments.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

In January 2005 the emission allowance system was introduced within the European Union and the first period ends at the end of 2007. The system was introduced in order to decrease the wastes of carbon dioxide and the system is a part of ratifying the Kyoto ?protocol which first period runs between 2008-2012.The idea of the system is to reduce the wastes of carbon dioxide where it costs less to do so and the expenses for the society therefore are as diminutive as possible. Different theories explain that companies can benefit from environment legislation and can depending on the company?s attitude gain competitive advantages improve its productivity and thereby increase its profitability.With this in mind, the study aims at examining how the introduction of the emission trade system has influenced Swedish smaller companies in the distant heating industry, with focus on the factors attitude, innovation, competition and profitability.

SammanfattningStudien undersöker hur revisionsansträngningen hos företag på Nasdaq OMX Nordic Stockholms listor, Mid cap och Small cap, påverkas under hög ? respektive lågkonjunktur genom att undersöka faktorerna:Komplexiteten hos företagRisken hos företag Revisorns erfarenhet Studien undersöker revisionsansträngningen genom revisionsarvodet under 2007-2009. Multipla linjära regressioner har används för att nå resultatet. Resultatet av studien visade att för samtliga tre undersökningsår var komplexitet signifikant, revisorerna ansåg att utländska dotterföretag var en faktor som påverkade revisionsansträngningen hos företag på Small ? och Mid Cap oavsett om Sverige befann sig i en hög- eller lågkonjunktur.

Senaste åren har det uppdagats flertalet bolagsskandaler världen över, där de i vissa fall kan relateras till en bristande intern kontroll. Detta har föranlett att marknaden och aktieägarna tappat förtroendet för den finansiella rapporteringen. Åtgärder genom en tydligare lagstiftning har vidtagits för revisionsarbete i syfte att säkerställa företagens interna kontroll och därmed öka förtroendet hos intressenterna. Regelverken, Sarbanes-Oxley Act, The Combined Code och Svensk kod för bolagsstyrning tangerar alla området bolagsstyrning och därigenom även det interna kontrollsystemet. De nämnda regelverken har en gemensam nämnare, det vill säga införlivandet av revisionsutskott i organisationerna för att kvalitetssäkra den interna kontrollen.

The decision of the European Commission to block the merger between Volvo and Scania in the late 90?s became the starting point to the debate of the possible discriminating effects of the European merger regulation. Especially since the Commission a few years earlier had approved of the merger between Mercedes-Benz and Kässbohrer on the German bus market, where the conditions for competition had been similar to those at hand in the Swedish case. The issue that was and still is in focus is whether the European merger regulation is more difficult to pass for large companies situated on a smaller domestic market than is the case for their competitors of corresponding size but situated on a larger domestic market.This thesis aims at examining what the judgement of the geographical relevant market means for the application of the Merger act. This is being done from two perspectives.

The furniture retail industry in Sweden has gone trough large changes during the last decades. Today the industry is tough and in the maturity stage where few new companies enter, especially if they do not have a unique offer. The furniture companies have become larger and fewer, the changes have lead to difficulties for smaller and medium sized companies to grow and be profitable.Our purpose is to analyse, evaluate and compare three smaller companies in Stockholm with the intention to find what kind of marketing strategies they are using to survive on the Swedish market. First we interviewed the three companies to see what they do to survive on the market, then we asked 100 persons to fill in a questionnaire to see if they had the same opinion as the companies described.With help from theories we prepared questions which laid the foundation to the empirical part of the essay.The result from this study shows that the three companies differ from each other when it comes to using relationship marketing and placing the customer in the centre. All of them are aware of the importance of doing so, but because of different limits and possibilities they can not fully adjust everything to the customer.

During the last decade several cooperatives have struggled against many problems. Especiallyin North America several cooperatives have been forced to reconstruct, merge or have beenpurchased by other firms. There are many reasons behind these problems, but one observationmade on these cooperatives implies that they have one thing in common. The cooperatives areall very large and have a complex business structure.Lantmännen is one of the largest cooperatives in the Nordic Countries with its main office inSweden. In Nilsson et al.

Abstract: The purpose of this study is to examine whether companies listed at Nasdaq OMX Stockholm (Stockholmsbörsen) sanctioned by the legal unit Nasdaq OMX Disciplinary Committee (Disciplinnämnden), could be distinguished from the remaining companies that have not been sanctioned. As Stockholmsbörsen is the most influential unit when trading shares in Sweden, listed companies need to behave in legal aspects. Actions and decisions that affect investors do also influence the listed companies and their performance. Some companies might be tempted to manipulate financial statements and public information to retain stakeholders; other miss to report properly without being fraudulent. To control this, the legal unit Disciplinnämden is introduced.

A fauna passage is a way for animals to cross roads separated from the traffic. In Sweden, there are an unknown number of passages with different functions and appearances. These passages would, with the question ?Which fauna passages can be found in Sweden, and how well do they work?? as a base, be compiled in a comparable way. This would be done with a number of questions asked to the different regions of Vägverket.

On the 1st of January 2014, new legislation was introduced on taxation of shareholders in close companies. The legislation has faced criticism from several of the respondents and the purpose of the master?s thesis is to critically examine the legislative amendments made. The base of the thesis is to present the legislation within taxation of shareholders in close companies, to examine the purposes and motives of the legislator and the criticism received for the legislative amendments, as well as provide a historical perspective of the purpose of the rules. An analysis of the incentives that the legislator is providing shareholders in close companies, with the amendments, and the extent to which they reflect the purpose of the legislation.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand. The method implies that the substrate is sanitized during ten hours in the digestion chamber, where the temperature is 52°C.

The biogas plant Kungsängens gård, owned by Uppsala Vatten och Avfall AB, produces biogas and biomanure from organic household waste, food processing waste and slaughterhouse waste. In year 2012, 4.4 million Nm3 of biogas were produced from 25 200 tons of waste. Before digestion all substrate is sanitized by one hour?s pasteurization at 70°C in order to kill pathogens. Another method, integrated thermophilic sanitation (ITS), is of interest in order to decrease the energy demand.