Purpose: The aim of this bachelor thesis is to explain how advancement factors affect men and woman to advance in their careers in the accounting profession.                                Methodology: A positivist approaches and a deductive approach, with a quantitative method was used to obtain the results of the analysis. Theoretical perspective: The theory describes the career stages, audit assistant, approved auditor, registered auditor, manager and partner. Their responsibilities and what it takes to get there is explained. Theory section also describes the different advancement factors from a gender perspective. Empirical: The empirical material is based on a survey conducted in respondents who represent the five career stages. The collected data is then analyzed using statistical tests. Conclusion: The analysis shows that the identified career advancement factors that limit and stimulates the male and female auditors? career ladder.

Tolerance and resistance are two different defence mechanisms within the immune system that differ from each other in many ways: However it is not clear which of the two is the most advantageous in dairy production. Resistance is described as the ability to fight a pathogen in a host. Tolerance is, on the other hand, not aggressive to the pathogen per se, but rather protects the host and its tissues. Furthermore tolerance rather offsets the toxin from, for example, a parasite whilst resistance offsets the parasite itself. Resistance is however disease specific, which means breeding for a large number of diseases is needed in order to make resistance worth the cost for the host.

AimThe aim of this study is to through managers in eldercares deskriptions of the systematic qualityleadingsystem examine the implementation process of this system in the eldercare in the municipality of Halmstad.  BackgroundIn this paper the background explains elderly care and social work context, leadership in change and implementation processes. The theoretical frame illustrates Vedungs implementation theory and Webers model of bureaucracy MethodTo collect empirical data for this study, a qualitative research design was used in which eleven managers within Halmstads municipality home care management stood as respondents. ResultThe respondents highlighted a variety in the use of the systematic quality management system tool. The result describes that several obstacles were experienced in the use of the systematic quality system. ConclusionBased on the descriptions the respondents gives of the implementation process of the systematic quality management of Halmstad municipality home care management, the conclusion can be drawn that the implementation process has not resulted in the employees making use of systematic quality management in practice. The systematic quality management system that will ensure the quality of the care work is thus used to a limited extent..

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

Energy is an essential part of the society and for a sustainable future we need to use the energy resources in a sustainable way. The forest is Sweden?s most important resource for renewable energy and a higher production combined with shorter rotation periods (time from planting to clear cutting) can increase the access to energy. The tree genus poplar (Populus spp.) is interesting as energy resource as it has both high production and short rotation period. But browsing ungulates are a major threat to the establishment of poplar plants and therefore the poplar plantations need to be fenced in today. To use fences is expensive and time consuming; this makes it interesting to find more cost-effective solutions where there is no need to fence. The aim with this study was to look at the ungulates? occupation rate and browsing pressure in poplar plantations without fence.

This report is about the impact climate change has on the water and sewage systems in general, and the situation in the municipality of Karlstad in particular. Which vulnerabilities are linked to water and sewage systems with regard to climate change and extreme weather situations, what are the possibilities to adapt the system to this and what significance does climate adaptation of the water and sewage systems have in relation to sustainable development?To answer these questions I have studied literature on the subject and interviewed several people who work with these types of questions. The answers I have received state that there are a multitude of vulnerabilities linked to the water- and sewage systems, but that there are also many strong interests which strive to take measures and adapt to a changed climate. I have also come to the conclusion that the starting points and views of the possibilities to act differs between the people that I have interviewed, but that theses problems are built into the concept of democracy..

Climate change is an increasingly widely known concept. In the EU the construction sector is responsible for more than a third of the carbon dioxide emissions and 40 % of the total energy use. In Sweden, measures have been taken to prevent this climate change. By 16 targets, three of which can be linked to the construction sector, Sweden will reduce the negative trend. None of the three goals with relation to the construction sector will however be achieved before 2020.

The aim of this study is to examine and analyze how management control mechanisms evolve within an organization when a requirement of return on equity is imposed, as well as why the mechanisms evolve the way they do. A case study was performed on Samhall, a Swedish state-owned company, which has the aim to help people with disabilities develop by providing meaningful work. The framework provided by Samuelsson, defining five means of control in organizations was used to structure the study. Further, theories within New Public Management have been used to provide the reader with a proper background to the research area. Theories from the institutional field of organizational research have also been used to provide further depth to our analysis.

To be able to protect themselves from credit risk, the banks must constantly check the performance of  the companies they have lent money to. There are many mathematical models for predicting financial distress. These models use accounting-based ratios, which often are historical and not representative for the present situation. This study describes how the banks do in practice to find signals of insolvency in time and the variables they are observing for doing that.In addition to financial reports which the company sends in to the bank at least once a year, also the relationship between them and information from different information  agencies are of great importance to track  signals of insolvency. Poor profitability is the primary cause of insolvency.

The expectation gap is the definition of the differences between what the interests expects from the auditor and what the auditor delivers. A number of studies have been done regarding the expectation gap and generally they point at the existence of an expectation gap.In our paper we want to discover and see how strategies are used in the process to reduce the expectation gap from three levels. The levels we treat are auditors, audit bureaus and the profession. We have chosen to examine the strategies used by the three levels to reduce the expectation gap to following interest groups, owners, management/board of directors, and creditors.The purpose with our paper is to create understanding about how auditors, audit bureaus and the profession use strategies in the process to reduce the expectation gap.With existing theories as ground we have construed and developed our own theory about which thinkable strategies the three levels can use.We have interviewed auditors, representatives from bureaus and a spokesman for the profession. In the examination we have used telephone interviews with questions based on our operationalization.

This thesis examines the verification of the terms and conditions stated in contracts based on the Public Procurement Act. In March 2013 the Swedish state procurement commission released " Good Business - A Strategy for Sustainable Public Procurement " (SOU 2013:12), which found that the proportion of control and verification is relatively low. The thesis examine how verification is carried out and looks for an explanation to why verification is not more oftenly performed. To answer these questions two care studies, based on seven semi-structured interviews, is presented as the empirical material. Network theory has been used to analyse the empirical results, and aspects of commonly used theories such as contract management and "Markets and Hierarchies" by Williamson has also been taken into account.

This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The way we design our cities today will affect the living conditions for future generations. Planning as a discipline can become crucial to attain a sustainable urban development with an increased quality of life among the urban population and an improved environment. Urban Agriculture in the Sustainable City -a case study in Managua is a Diploma Work that deal with poverty issues, aspects of sustainability and development work. We have had a theoretical starting-point, but our focus has been on the case study i.e. the practical part, that we carried out in Managua, the capital of Nicaragua. Today about half of the worlds 6,3 billion people live in cities. The demographic growth of the countryside has declined, while the population in the cities is considerably increasing.

Increased consciousness about environmental and sustainable issues has led to consumers and companies who are more in favor of reuse and recycle. Even though this is a fact, people today are buying new things more often compared to before. For instance for a mobile phone the functionality lifecycle is eight years which can be related to the economic lifecycle today which is 1.5 years compared to 3 years in 1995. Only 1-2 percent of the mobile phones thrown away in Sweden today are handed in for recycling. The purpose of this study is to investigate whether an international company within the recycling and reuse of mobile phone industry has a market in Sweden.

Portable is a project with its starting point in plastic bags, how they negatively affect our planet and how people´s patterns of behavior and qualities of life are affected when people try to live more envi¬ronmentally friendly. Now we have reached the point when peoples way of living and consuming in the western world has to change. This is nothing new and we can now see that sustainability is start¬ing to get attention in every area.Today plastic bags are used on average for 12 minutes. Only one out of 200 is reused, and then only once . This is not sustainable at all.