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..

In this report we make an attempt to analyze where Swedish Twitter users believe the line is drawn between the private and public. Our goal is to find out what the factors are that determine what they decide to write on Twitter and what not. A survey was sent out and spread amongst Swedish Twitter users during one week to provide us with the data to answer our question formulation. The results do not draw an exact line between the private and the public but it nevertheless provides us with an idea of what users think is inappropriate to write about on Twitter. Through the study we found out that our respondents believe that it is inappropriate to write private information about others than them self.

This essay examines upper secondary school pupils as well as the Swedish National Agency for Educations views on the education in subject of religion. How they describe its purpose, what content the topic should address, how the education should be implemented and what influence the pupils should have over their own studies. This to examine how the views of pupils and the Swedish National Agency of Education correlate and to analyze how it possibly can affect the pupil?s motivation. The survey is conducted by semi-forging tured interviews and text analysis in order to ascertain the pupils and the Swedish National Agency of Educations opinions on the issues.

The purpose of our research was to examine whether the acceptance and diffusion of RFID technology among the employees at public libraries in Sweden, follow the classic diffusion of innovation model. RFID or Radio Frequency Identification, is a technology that uses radio frequency and microchip technology to track items, in our case, library books and other library materials. Diffusion is the process by which, in our case, the RFID technology is adopted by the library staff. The purpose of this study was to examine what factors influenced the acceptance and adoption of RFID among the library staff. We used Everett Rogers' Diffusion of innovation theory as our framework.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

Purpose;the purpose of this study is to investigate whether a product ad observer's purchase intention, perception of product quality, brand image perception and price perception is affected depending on the size of the text that was used in the ad to communicate the product price.Methodology;the study was conducted using a quantitative method through a survey. The implementation of the study has been done by using three variants of the same suit ad where the three different variants have been manipulated on the text size on the price information, by reduced / increased the text size. The implementation has also been carried out using two different ad sender, with three ads for each sender.Result and conclusion;the text size on the price of a product ad mainly affects the observer's price and quality perception, where the small text will have a positive effect on quality perception and a negative effect on the quality perception. Even brand image changes depending on the text size where small text will have a positive effect..

This is a qualitative analysis that, based on systemic functional linguistics, or SFL, and genre theory, has aimed to study the genre pedagogical implications on written language as they occur in narrative stories and expositions whilst the model is introduced. Systemic functional linguistics is a linguistic theory that views the organisation of language as functional options for meaning; language is a set of resources to channel meaning through realisation. Genre theory elucidates the pragmatic and educational uses of SFL in the categorizing of language in configurations of meanings as they are set and understood in different cultures.  The purpose of the survey is to do so with focus on successful and less successful writers by attempting to answer two primal issues:How is development of written language in reference to the introduction of the genre pedagogical model visible in the studied texts?How does genre pedagogical teaching influence successful and less successful writers as visible in their writing with a certain purpose?To answer these issues the survey is based on narratives and expositions written by high school students who have been divided into two groups according to the purpose of the survey. One text in each genre has been written by the students before and after lessons based on the genre pedagogical learning wheel explaining the relevant genres.

Millions of animals are annually affected by human activities; in the food industry, zoos and animal shows, clothes and shoes production, furniture and pharmaceutical industry, research, as well as pet and sports animal industry. Companies working with Corporate Social Responsibility, CSR, have become more common and within this area there are great possibilities for companies to work with animal welfare. In this study five companies were interviewed and 27 companies participated in a survey regarding CSR and animal welfare. The aim of this study was to investigate opinion and approach among companies towards implementing animal welfare as a part of their work with CSR. Furthermore the aim of the study was to investigate how companies may implement animal welfare. The result showed that the vast majority of the companies participating in the study works with CSR and the main part of the companies also answered that they have implemented animal welfare. The way of working with animal welfare varied among the participants; e.g.

Overdue cleanings have for a long time been an important topic of discussion within the forestry sector. When stands that have not been pre-commercially thinned are reaching the level of commercial thinning, many problems occur in terms of decision-making and economical outcomes. These types of stands are commonly known as conflict-stands. The work was carried out partly as an interview survey towards representatives from the forest sector and the energy sector, partly as a case study of conflict-stands situated in Böksholm, north of Växjö and in Tönnersjö east of Halmstad. The criteria for the studied stands were that they had to be dominated by Norway spruce and be in a severe status of ?conflict?. The aim of the interview was to get an overview of the situation today, and also analyse trends in terms of conflict stands.

The purpose of the study was to inquire into pupils? attitude towards the current beauty ideal from a gender- and an ethnicity perspective. The study was based on a quantitative survey among 116 young students about prevailing beauty ideal from two different schools in the Stockholm area. The result showed that the students are partially characterized by the stereotyped images of women and men but that there are tendencies towards another view especially among the girls. It is however clear that appearance still is important.

This thesis is ordered by Peab Sweden AB Regional Jönköping and concerns of warranty inspections.The intention is to work out a basis, which show the most common complaints is the warranty inspections, and make a small analysis on what causes them to be. The report also presents possible solutions to prevent the occurrence of defects. It also covers the issue of how the client looks at Peabs way to overcome the objections of warranty inspections. The report has the following issues:?What are the most common errors observed during the warranty inspection??What are the causes of complaints??What can be done to reduce the number of complaints??How the customer thinks that the complaints be addressed?Twenty-five Guarantee survey records from the projects Peab has done in recent years has been the starting point for the investigation.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.

At this point seamen have a lot of tasks of administrative character, beyond the traditional tasks aboard a ship. Due to the new conventions that are formed by IMO, more requirements are added which often lead to time consuming administrative tasks and documentation that should be spent on activities which are contributing to the ships safety. The issue has been observed by IMO that has through BIMCO done a study with the aim to identify and reduce administrative burdens at sea.The primary aim of this study is to find out if safety officers aboard Swedish ferries consider that SOLAS Chapter III, 8.3 och 19.5 regulations are administrative burdens, restricted to muster lists and documentation of training aboard the ship.The secondary questions to the study are if it is possible to remove, combine or change the documents and how much time can be saved by doing this. The question about timesaving could not be answered, because the values were scattered and could not be used for further investigation. The observed values were accumulated by a survey and the result indicated that safety officers did not experience the two regulations as administrative burdens.