The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

Handen har en väldigt stor betydelse i människans liv. Med handen utför vi många olika slags viktiga sysslor. Vi äter, duschar och klär på oss med hjälp av handen. Vi skriver, sportar och utför arbete med handen. Vi hälsar på andra och kramar de som står oss nära med hjälp av handen.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..

This paper seeks to clarify the attitudes and positions of five Swedish Christiannewspapers in relation to the Suffrage reform (1907-11) and the Courtyardcrisis (1914). Furthermore I try to investigate the reasons behind their attitudesand positions. The five newspapers examined are: Göteborgs Stifts-Tidning,Församlingsbladet, Vår Lösen, Svenska Morgonbladet and Wecko-Posten.The results of my research show both convergence and divergence. Commonfor the newspapers is their criticism of the political agitation on the basisof ethics and that they all, except for Göteborgs Stifts-Tidning, recognizedemocratic principles. Divergence is evident, for example, in the reactions tothe consequences of the Courtyard crisis.I have distinguished three main factors that may help to explain the attitudesand positions of the newspapers?: nationalism versus internationalism,confessionalism and polarized political positions, and have found that the conceptof a ?Christian press? can be defended as well as put into question.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

The aim of this Masters thesis is to understand how librarians develop their reference service. The purpose was to find patterns in how librarians work with reference questions. As a theoretical framework we have used research in the reference field. Where do the skills of the search process come from: education or experience? Answers were sought to the following questions: - How different are the search process in practice compared to theory? - Which similarities and differences are there among the informants? - How important was the education in comparison to the knowledge about the libraries collections? - How did the changes in the school system in 1993 influence reference education and what could the consequences be to the reference knowledge among librarians? We sent out a question form and a search question which was answered by 12 librarians in university and university college libraries.

This study´s focus was a group of participants of a social movement called The Zeitgeist Movement. The purpose of this study was to understand and convey what causes participants of this movement to engage despite that the prevailing culture teaches them otherwise.With qualitative methodology of participatory observation and semi-structured interviews with ten participants, our objective has been to answer the following questions: What are the driving forces that make these people act, which approach do they have to ?reality? and how do they relate to it, and what are the potential consequences with this approach?The study has shown that their critical and questioning attitude towards their perception of reality and their social constructivist view of it lead to conflicts between them and their fellowmen. The data was then analyzed with Alfred Schütz phenomenological theories in synthesis with Zygmunt Baumans critical societal analysis and theories.The study's focus was on the Gothenburg chapter of the Swedish Zeitgeist Movement. We did not make any comparisons with other national or international chapters of the movement..

The art of producing films have been around for more than a century and the technology just continues to evolve. But although much has happened in 100 years, there are also processes, theories and practices that look the same now as then. I write this thesis because I want to find the differences between the analogue and the digital way of production. This study is based on a qualitative approach because my ambition is to seek the views concerning film production processes. The advantages of analogue film is that it contains more information than the digital formats and that it has a more cinematic style.

The aim of this essay is to discuss the problems concerning the right of priority for re-employment in connection to employing temporary agency workers. This will be done with the help of relevant laws, preparatory work and literature that fall within the scope of the legal dogmatic method.Using temporary personnel is becoming considerably more common throughout the Swedish workplace. In recent years there has been a rapid growth of work agencies and a tendency to employ temporary personnel. At the same time employees are made redundant, suffering the consequences that arise from the workplace failing to abide by the rules of re-employment. In order to claim that the employer has failed to follow the right of priority for re-employment, evidence must be sufficient.

The function of budgetary controls is to control the resource allocation within companies. It can also be an instrument for measure and control subordinates and/or business units? performance (Van der Stede 2001). This paper concerns the latter; when the budgetary control function is used to measure and control subordinates performance based on budget. Previous research in this area has not yet accomplished to explain the effects of tight budgetary control which Hartman (2000) considers as the main issue to be concerned about in management accounting research.Previous research has presented contradictory findings regarding tight budgetary control explained by positive effects as well as negative effects during the last decades.

2800 kvinnor i Sverige insjuknar i gynekologisk cancer årligen. Vanliga behandlingsmetoder är kirurgi, strål- och cytostatikabehandling. Behandlingarna har visat fysisk och psykisk påverkan och att kvinnor med gynekologisk cancer oroar sig i större grad än andra patienter med andra cancerformer. Syftet var att beskriva kvinnors upplevelser efter avslutad behandling av gynekologisk cancer. Uppsatsen genomfördes som en litteraturstudie där 12 artiklar analyserades.

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut.