Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

Authors: Fanny Edstam & Joacim KettilTitle: Between Askim and Angered. A quantitative research of media's presentation of individuals in different socio-economic residential areas.Level: Bachelor of JournalismLocation: University of GothenburgLanguage: SwedishNumber of pages: 41Gothenburg is a city that struggles with the issues of segregation. Residential areas like Askim are poorly integrated and areas like Angered have a high amount of immigrated inhabitants. Our hypothesis, with this in mind, is that one can assume media reports from different socio economic residential areas in different ways. The assumed difference in reporting can have aneffect in the readers beliefs that an area can be better or worse than it actually is.

The aim of the present paper was to see why a recommended course of action is not always followed in the way it is supposed to. The paper deals with a new method (SFA-metoden) used by The Social Insurance Agency in working with sick-listed people. Aspects that are elaborated on are local effects of the method at its introduction, case managers work conditions, and control of the implementation of the method. Two different methods of investigation have been employed. On the one hand, previous reports on the method have been analysed, and, on the other hand, two focus groups interviews, one consisting of case managers´ working with the method, and one constituted by their supervisors have been carried out.The results have been analysed in accordance with, on the one hand, the theory of street level bureaucrats and, on the other hand, certain concepts applied in the new institutionalism.

This paper intends to examine the knowledge challenges in small IT companies which is going through rapid growth. The movement of information and knowledge is a social and very complex process. The challenge for technology is the social as information and knowledge requires. To believe blindly that technology will solve the problem is what many people think. In order to understand how technology can support information and knowledge management one needs to understand what information and knowledge is.

Cambodia, in Southeast Asia, has tropical monsoonal climate with distinct dry and rain seasons. Many people are poor and live in rural areas. Farmers mainly culture rice, and raise pigs, cattle and poultry as well. During two months, a minor field study was performed in Cambodia. The main purpose was to evaluate the impact of contributions done by projects that started in 2005 and were managed by the local organization CelAgrid.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Social media on the Web has become more common over the last decade and in recent years it has grown immensely. The social media with the highest amount of members is Facebook, where not only private persons are found - companies started to establish their profiles on the network in 2006. However, little is known about how these companies succeed and reach their audience with information dissemination and interact with them. The aim of this study is to contribute with information to local companies on how they can manage to maintain their activity with different approaches and strategies. This study examines how three different local companies chooses to spread information and maintain relationships with their members on Facebook.

Sammanfattning Uppsatsens titel: The accruals anomaly in SwedenSeminariedatum: 2007-06-04Kurs: Corporate Finance - Master Thesis BUS860, D-nivå, 10 poängFörfattare: Hedda Giaever, Tobias GabrielssonHandledare: Maria GårdängenFem nyckelord: Accruals, Anomalier, Hedge, Överavkastning, IrrationalitetSyfte: Undersöka om investerare på den svenska marknaden tar hänsyn till att accrualskomponenten av företags vinster säger mindre om framtidig vinst jämfört med kassaflödeskomponenten.Metod: Vi använder pool data för att undersöka de prediktiva värdena hos företagsresultatets olika komponenter. Ett Mishkintest på paneldata används för att undersöka om investerare tar hänsyn till de olika prediktiva värdena hos kassaflöde och ?accruals?. Vi använder slutligen hedge portföljer för att kvantifiera våra resultat. Teoretiska perspektiv: Effektiva marknads hypotesen, Hypotesen om rationella förväntningar.Empiri: Poster från balansräkning samt avkastningsdata är hämtad från Thomson Datastream.Resultat: Accrualskomponenten av ett företags vinster säger mindre om framtida vinster jämfört med kassaflödet från den löpande verksamheten.

Previous research has discussed how voluntary disclosure relates to the cost of equity capital. Theories of estimation risk support a negative association between disclosure and cost of equity capital, as empirically documented by Botosan (1997) among others. In this Bachelor thesis we investigate whether such a relationship exists on the Swedish capital market. Using the CAPM to estimate the cost of equity capital and a disclosure index based on Aktiespararen?s annual evaluation of corporate disclosure, we test a model where disclosure explains cost of equity capital.

The purpose of our study was to identify and present experiences encountered by parents with a child with diagnosis. Those narratives are made open for the public. Data has been collected through ten interviews with parents having children with a diagnosis. These interviews have also been complemented by interviews with one child and one youth. The parents and the children who have been interviewed, all have their own stories and experiences of how it is to live with a diagnosis in the family and for all families there are different diagnosis.

From January 1st 2011 the use of Eurocode will be mandatory for all constructionprojects. Eurocode is the common European set of struc-tural design codes which willreplace BKR (Boverkets Kon-struktionsregler). BKR is the Swedish set of structuraldesign codes that was used up until December 31 2010. For consulting firms this willcre-ate a need for them to invest in the standards and in education for thecoworkers. This will involve both time and costs for the company.The purpose and aim of this master thesis is the development of compute examplesand calculations aid by dimensioning with Euro-code.

Staden Sulaymaniyah ligger i den kurdiska delen av Irak och har på senare år utvecklats då många valt att flytta från landsbygden till den centrala delen av staden. Nybyggandet sker under tidspress och långsiktigt hållbara lösningar prioriteras inte. Målet är att ta fram ett hus som är anpassat för majoriteten av befolkningen och samtidigt få ett bra och energieffektivt inomhusklimat. En faktainsamling genomfördes för att ge bakgrundsinformation till projektet. Vidare gjordes en planlösning till huset i AutoCAD vilken har använts som grund till utformningen av huset och smarta lösningar.

This paper's purpose is to examine the mandate and the role of the UN as an administrative actor. Today, we often see post-conflict territories in the need of governance. In the absence of local supported government the UN has the ability to fill that void. The paper will look at two actual examples where the UN has assumed the role as administrator; West Papua and East Timor. I will conduct the research by using books and scientific articles from journals..

Stockholm is considered as a tourist destination which has a lot of offers to attract tourists and if it utilizes it water better it can give a wonderful and unique experiences and cold baths may become an image to it.The aim of this study is to shed light on the open-air swimming-baths and shores of Stockholm. Also how to use this advantage as it?s a city based on many islands, the purest water in Europe and this makes Stockholm as a destination a very attractive place for tourism. For a better understanding of our study, we have studied the quality and quantity to see how people began to exploit open-air swimming-baths throughout history everywhere in Europe and specifically of Stockholm city sea shore. We did a study on the history traditions of open-air swimming-baths and how it can be a tourist attraction through books and interviews, scientific articles and our personal observation, so that we can analyze how to develop sustainable tourism in the future and how Stockholm city can make development of opportunities for the future.

The Working Hours Act regulates the working time conditions and together with the Working Time Directive of EU both acts aim to protect the workers. However, with The Swedish Model it is possible to diverge from the law-regulations by collective agreement by the parts of the Swedish labor market. The purpose of this thesis is to examine the national and international law regulations and further on study a few selected Swedish central collective agreements to discover in which extension deviation from the law occur. The sections of the Working Hours Act?s that has been investigated is ordinary working time, daily rest, weekly rest periods, breaks and maximum weekly working time.