The executives of a firm possess considerable influence over a company's financial reports. The numbers can be adjusted in a favorable direction by engaging in Earnings Management, which harms the reliability of the financial reporting. Previous research suggests that Earnings Management can differ between genders. In recent years the debate about a woman's role in the business world has received generous attention in media. Moreover, the presence of women in leading positions has become a relevant issue for firms.

Med den växande internet- och mobilmarknaden harpublic service bolagen inom media följt publiken till att erbjuda sina tjänster via både internet och mobil. För Sveriges Radio har de snabbt växande marknaderna inneburit en problematik för ekonomi- och verksamhetsstyrningen. Problematiken härrör i produktivitetsmåttet, som tidigare tagit hänsyn till sändningstimmar. I och med att Sveriges Radio utöver radiosändningar idag erbjuder tjänster på internet och mobil är det svårt att beräkna företagets totala produktivitet på ett tillfredställande sätt. Syftet med denna uppsats är därför att utreda den problematik som finns med att mäta produktivitet i public service sammanhang och att formulera nya mått för att mäta produktivitet i den internetbaserade verksamheten.

Utöver de varor en modebutik erbjuder kunden är personlig service en viktig del av erbjudandet. En ökad konkurrens mellan företag kräver att de utvecklar sig inom personlig service för att kunna skilja sig från konkurrenterna. Butikens personal bör ha rätt kompetens och vara säljinriktade för att klara av uppgiften att svara på kundens förväntningar gällande personlig service. Genom att fokusera på att leverera rätt servicekvalitet i kundens köpprocess kan lojala kunder skapas. Det är viktigt att all personal är medvetna om företagets servicepolicy då det är en grund för att kunna upprätthålla och utveckla en god servicekvalitet.

The Swedish stock-market gives investors an opportunity to benefit from the global growth while financing companies invests and contributes to a socio-economic development. Parallel to the ownership of the funds also follows a responsibility as companies in the funds affect society and the environment. The growth of savings in funds, combined with an increased focus on sustainability has developed SRI (socially responsible investment). Therefore it is interesting to examine whether responsibility is an exception, which only concerns SRI-funds or a general principle, which includes the whole Swedish stock-market.The results of the survey makes it clear that all the Swedish major banks actively works to integrate sustainability within the respective bank's business to achieve a more sustainable financial system. Thus concludes the investigation that responsible investments are a general principle on the Swedish mutual stock-market.How responsibility is integrated in fund management differ between the banks.

Title: Selection of audit firm - Which factors affects the choice of audit firm in Swedish limited companies?Subject: 4FE03E ? Master thesisAuthors: Alexander Rosén & Martin KarlssonSupervisor: Magnus WillessonExaminer: Sven-Olof Yrjö CollinKey words: Audit firm, audit firm characteristics, client characteristics, limited companyBackground: In Sweden, the auditor is selected when the company has their annual general meeting. Following, the auditor?s task is to secure the quality of the financial information so the owners and other stakeholders can trust the information, which regards to the financial situation for the company and the CEO´s and board of director´s management. Since November 2010, private limited companies are free to use and have an auditor, but only if they fulfils the requirements that are regulated in ABL 2005:551.

The purpose of this study is to investigate how employees in the financial sector perceive the leadership behaviors of middle managers, and if these perceptions differ depending on the manager's gender and if so, in what way. The study is based on a social constructivist perspective and theories of gendered organizational structures. It is based on 15 semi-structured interviews with employees who have either female or male middle managers from different companies in the Swedish financial sector. The results show that gender often acts as a framework for how leadership is evaluated and understood. Female middle managers are frequently associated with relationship-oriented qualities.

The purpose of this study was to examine guidance activities in an employment office and to explain the significance these activities have for the job seekers' way towards an occupation. The method used was literature studies and qualitative interviews with respondents in three categories: a manager, two workingmediators and three job seekers, all at the same employment service office. The results that emerged was that there are different kinds of guidance in the employment service, both in the narrow sense and broad sense. The different categories of respondents describe and define the guidance activities in different ways and have different descriptions of how these activities can help job seekers into employment. The conclusions drawn where that the manager sees everything on the employment service as guidance, workingmediators differ in their roles as advisers and counselors.

This study is a semi-­structured, qualitative depth-­interview study investigating Swedish institutional investors' perception of the fact that companies purchase non-­audit services from its signing auditor and if they see this as a threat to auditor independence. The study focuses on independence in appearance rather than independence in fact. The study is based on the current media debate on auditor independence and aims to provide a deeper insight to enlighten legislators how users of audited financial information look at the problem. The study builds on agency theory's notion that there is an information asymmetry between management and shareholders, which the auditor is to reduce. The results show that Swedish institutional investors perceive that there is a threat to auditor independence when companies buy non­-audit services from its signing auditor.

Our purpose with this paper has been to analyse and discuss how motivation of the personnel affects the service quality in service companies. This has been done through two studies; a literature study with existing theories and an empirical study on the divisions of Lyckohjul and Shopping at Liseberg. In the introduction of this paper we put the question of research; why is there a need for work of motivation in service companies. When collecting information we used literature briefing, a questionnaire study and depth interviews. The literature briefing focused on the well-tried and most dominating theories on the subject motivation.

Since the Chinese economy?s reform in 1980, it has been attracting enormous foreign investments. Many Swedish firms from different sectors such as technology, manufactory production, consumer, service industries and so on, had started their investments in China. China has become the first choice for global manufacturing due to the huge market, continuous economic growth, stable political situation, sound investment environment and the WTO membership. In addition, China's enormous potential in finance, service, infrastructure, telecommunications, wholesales and retail industries will also attract a great deal of foreign capital.

The purpose of this essay is to describe how probation service officers regard their professional role and their liberty of action within the motivational treatment program, MIK, and the probation organization. To answer the purpose three questions were formulated: 1) Does the probation service organization affect the individual discretion for the probation service officers, and in that case how? 2) Does the motivational treatment program, MIK, influence the probation officers? professionalism and their professional role? 3) What advantages and disadvantages do the probation service officers consider MIK being related to? The method conducted in the study was interviews with five probation service officers in Stockholm. The interviews were combined with a theoretical framework based on themes as organization, professional role, professionalism and motivation. The result showed that probation officers consider themselves to have a relatively high discretion within their work.

Background: Trust has been a foundation of commerce since the very beginning. Trust can in the traditional commerce be built by face-to-face meetings, this is not possible at the Internet. Although, trust ought to be important even for the commercial business relation at the Internet and crucial for the consumer to use this communication channel. Purpose: The purpose of this master thesis is, from a consumer point of view, to study and analyse the importance of trust using e-services. Demarcation: The thesis is focusing trust using e-services, from a consumer point of view.

Based on widespread public debate prior to Swedish EMU-referendum 2003, the main purpose of this thesis is to examine and analyze the standpoint of the Swedish parliamentary parties in the EMU-issue, from perspektive of the following questions;1) What is the official standpoint of the parliamentary parties in the EMU-issue?2) What claimed effects of a Swedish EMU-membership or non-membership have the parties presented?3) What rifts can be found within the parties, in relation to their official standpoint in the EMU-issue?The Sweidish parliamentary parties´ standpoint in the EMU-issue will be analyze from the point of view of a number of current theories. These theories are basically democrazy theories that all have transnationalization and Europeanization as a common ground.The conclusions are, among others, that the parliamentary parties` standpoints in the EMU-issue are based on ideological values about whether or not a Swedish EMU-membership is good for Sweden. The Liberal Party, the Christian Democrats, the Moderate Party and the Social Party have a positive view on EMU and a deeper European integration, and basically value the economic efficency of the EMU higher than democratic decision making and a national currency and monetary policy. As for the EMU-critical parties such as the Centre Party, the Green Party and the Left Party, their view in the EMU-issue can be regarded as more nationalistic, since they say no to an exapanded financial cooperation.

The fast growing economy of India has experienced fundamental structural changes in recentyears. The share of the service sectors output has more than doubled since 1950 and is todayestimated to make up almost 60 percent of India?s total output. In terms of total employmentwe have not yet seen a similar transformation. The observed discrepancy between sectorialshares of employment and output in the service sector raises questions about sustainability.This report aims to investigate the capacity of the Indian service sector in terms ofemployment creation in order to answer the question whether the recent GDP growth withinthe service sector can be considered as ?jobless? or not.

The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..