That an auditor brings good quality to the work he is performing is of great importance, not only for the company in question but also for its stakeholders. The information that the company disclose gets more credibility because of the auditor quality assurance. That the auditor Tenure would affect the quality has been researched with different results, dependent on the legislation in the current country or region. In this paper we study how audit quality is affected of the audit Tenure in Sweden. Based on research made in Belgium we have formulated hypothesis with factors that can affect the audit quality.

This study examines whether there is an association between the length of the client-auditor relationship and audit quality, using absolute unexpected accruals estimated by industry as a measure of audit quality based on a modified Jones model. The study is motivated by the proposal on mandatory audit firm rotation for publicly traded companies from the European Commission, which is based on the notion that longer auditor firm Tenure creates a familiarity threat which reduces the audit quality. Both the relation between audit quality and auditor partner Tenure and audit firm Tenure is examined in this study, using multivariate regression controlling for auditor type (Big 4 versus non-Big 4), signing auditors (one versus two auditors), firm size, profitability, leverage and age. There is a significant negative relationship between audit quality and audit partner Tenure when only companies employing Big 4 is tested, which indicate that auditors constrain managements extreme accounting measures with longer Tenure. The results provide no significant evidence of an increase in the absolute unexpected accruals with audit firm Tenure, when only Big 4 companies are tested.

A property is owned with ownership which in turn may be granted limited rights to acquire the use of land or space in another's property. Tenancies and easements are the most common limited rights. Trafikverket has a range of different rights that are linked to its properties. There are rights that work in favour of Trafikverket?s property as well as against them.

This paper studies the relationship between individual characteristics of displaced workers and the probability of re-employment. A competing risks hazard model is used, distinguishing between exits from joblessness to self-employment and to paid-employment. All individuals between 25 and 55 years of age, at the time of displacement, that suffered from at least one year of joblessness after being displaced between 1990 and 1998 due to establishment closures that occurred between 1990 and 2001 are included. This allows for the closure procedure to be between one and three years long. Each individual is followed, from the year of displacement until the year of re-employment or at the latest, ten years after displacement.

En väl fungerande bostadsmarknad är avgörande för ett samhälles utveckling och välfärd. Den stora bostadsbristen i Stockholm, och då särskilt bristen på hyresrätter, har därför länge varit ett omdiskuterat problem. Nästan samtliga av Stockholms kommuner uppgav år 2011 att det råder brist på hyresrätter, ett resultat av minskat byggande i kombination med en hög grad ombildningar till bostadsrätter. Följdproblemen visar sig bland annat i form av svarta marknader för hyreskontrakt, långa kötider samt svårigheter för ungdomar att göra entré på bostadsmarknaden.Denna uppsats fokuserar på alternativa upplåtelseformer och deras möjlighet att komplettera hyresrätten på Stockholms bostadsmarknad, samt deras inverkan på de problem som följer med bristen på hyresrätter. De alternativa upplåtelseformer som studeras närmare är kooperativ hyresrätt samt den nya formen andelsägarlägenhet.

Since the early 1940s in Sweden, subsidies have been a recurring feature in housing politics.Throughout history, these have been used as a management measure to control theconstruction of housing and to promote the Swedish welfare state. The political parties aretoday disagreeing on how much responsibility the state should carry for citizens housing. Tosolve the conflict, the dwelling has to be defined. Is the dwelling to be considered a socialright, like education and healthcare or is the dwelling to be considered a product for the freemarket, driven by supply and demand?The positive population growth in Stockholm has lead to an increased demand for dwellings.The supply of dwellings has not been growing at the same rate, which has implied higherhousing prices and longer wait for rented apartments.

Denna rapport ger en bild av vilka olika saker byggherrar i Sverigeanvänder sig av idag för att öka den sociala hållbarheten. De projektsom studerats är Bygga om Dialogen i Malmö, Älvstaden i Göteborg,Vivalla i Örebro och föreningen Byggemenskap.Genom att intervjua en person från varje område studeras likheteroch skillnader i hur man arbetat med den sociala hållbarheten vidbyggnation. I Malmö och Örebro studeras arbetet med att öka densociala hållbarheten vid renoveringsobjekt, hur får de hela områdensom länge haft ett dåligt rykte att bli socialt hållbara där stort fokusligger på att anställa långtidsarbetslösa.I Göteborg och i föreningen Byggemenskap fokuserar man på attföra in den sociala hållbarheten vid nybyggnation och hur vi kan byggahyresrätter som har en lägre hyra än nybyggda lägenheter i dagslägethar..

With the introduction of IFRS, the IASB left the previously used method of amortization and instead introduced fair value. Studies show that firms manipulate the value of goodwill based on agency related incentives and opportunities, such as bonus payment, management Tenure and acquisition of firms. The responsibility of checking the quality of financial reports, and give other market participants reasons to trust them, is primarily on accountants. The transition to fair value thus creates a problem for accountants to actually check the fair values produces by firms. Our purpose is to investigate whether the working method of accountants is purposeful in order to maintain the credibility of goodwill values.

Syfte:Syftet med studien är att undersöka och förklara hur olika egenskaper hos ledarskapsfigurer (Verkställande direktör, ekonomichef) kan påverka goodwillnedskrivningar samt det redovisade värdet av goodwill.Metod:Studien tar en deduktiv ansats och grundas på en dokumentstudie, hypoteser har formats och analyserats samt därefter accepterats eller förkastats.Teoretiskt perspektiv:Studiens grundläggande teoretiska perspektiv är agentteorin samt den positiva redovisningsteorin. Andra teorier som belyses i studien är bland annat teorin om verkligt värde och beteende teorin inom bolag.Empiri:Studien är kvantitativ och består av data som insamlats från årsredovisningar av bolag noterade på Stockholmsbörsen.Slutsats:Datamaterialet kunde inte påvisa någon signifikans mellan nyckelpersonernas beteende och deras påverkan på goodwillnedskrivningar samt det redovisade värdet av goodwill..

Syftet med föreliggande studie var att studera om det fanns skillnader i hur fyra dimensioner av feedback uppfattades beroende på om den kom från arbetskamrat eller chef. De fyra dimensionerna var; Kvalité, Framförande, Positiv och Negativ feedback. Ytterligare ett syfte var att undersöka om kön, ålder och anställningstid hade en påverkan i uppfattningen av de fyra feedbackdimensionerna. Studien utfördes på en anstalt och en kriminalvårds-utbildningsenhet i mellan Sverige. Mätinstrumentet som användes var Feedback environment scale (FES) ursprungligen framtagen av Steelman, Levy och Snell (2004) och översatt till svenska av Jansson och Nilsson (2010).

Syftet med föreliggande studie var att undersöka om det fanns någon skillnad mellan de som varit anställd få respektive många år samt mellan de som arbetade dagtid och de som arbetade skift gällande uppfattningen av säkerhetsklimatet avseende både ledningen säkerhetsarbete och arbetsgruppens säkerhetsarbete på ett bruk inom massa- och pappersindustrin. Totalt deltog 92 medarbetarna i studien och dessa fick besvara frågeformuläret, Nordic Safety Climate Questionnaire (NOSACQ-50). Resultatet visade att de som arbetat många år uppfattade både ledningens och arbetsgruppens säkerhetsarbete som bättre än de som arbetat få år. Det visade sig även att de som arbetade dagtid uppfattade, om än bara i närheten till signifikant, ledningens säkerhetsarbete bättre än de som arbetade skift. Att ha en förståelse kring att det finns skillnader i uppfattningen av säkerhetsklimatet och vad dessa kan bero på kan vara av vikt för att skapa ett bättre säkerhetsarbete på företaget, något som diskuteras i uppsatsen..

Auditors have a big role in society. The question of auditor independence has been debated frequently after the financial crisis. Long auditor Tenure with clients has both advantages and disadvantages so the question is hard to solve.One of the traits that are encouraged with auditors is professional skepticism. An important part of professional skepticism is the personal skepticism of the auditor. The purpose of this dissertation is to investigate if a high professional skepticism can increase auditor independence by increasing profession identification and decreasing client identification.

A politician on the peak of his career suddenly sees himself in the middle of not one or two, but five different crisis, that demand a fitting response and a well planned crisis management strategy. While focusing on ethos and its development, the following paper analyses the communicative strategies used by Germany's ex-minister of defense, Karl-Theodor zu Guttenberg. Within his one and a half year Tenure he had to handle continuing accusations against policy and character. Guttenberg, who in many eyes was seen as Germany's most popular politician and whose ethos, therefore, prior to the first crisis could be described as strong, is loosing his trustworthiness among the military and other politicians the longer each crisis continues.The purpose of this study is to identify the communicative pattern of Mr. Guttenberg, which in the end lead to his resignation, while his popularity continues to be strong.

Introduction: Public health is based on the determinants of health. They mutually influence each other. Structural factors and life conditions contribute to health inequality both within and between countries. Health inequality can be seen between different social groups, which can be the cause of differences in living conditions, health behavior and disease vulnerability. One of the consequences of this is segregation which means that certain groups live apart, where this distribution can be connected to economic resources and/or ethnicity.

In a time of increasing urbanization the human Tenure effects on the land has lead to a decrease and fragmentation of areas that are valuable to urban wildlife. These actions have had a detrimental effect on the species and habitats that exist in cities and towns.This paper investigates, through the study of relevant literature and the undertaking of interviews and field visits, the role that biodiversity plays in our society. The current attitude towards urban biodiversity and the responsibility for its promotion within the landscape architect profession has been explored.This paper includes three English case studies and a design proposal investigating how one can work to promote biodiversity on a smaller scale.This paper concludes that urban biodiversity is multi-functional ? being of ecological, social and cultural significance. The landscape architecture profession must be aware of the need to combine a variety of different factors such as economical, social and environmental aspects.