We have performed a historical research, trying to establish the auditing conditions, in terms of adjustments over time. Our purpose with this essay was to demonstrate the facts behind the independence of the auditor, and hopefully give the reader some new information.Our questions at issue were: What in the debate, regarding the independence of the auditor, in concern of the scandals, is most relevant each decade?Witch aftermath has influenced the regulation regarding the independence of the auditor?What we thought was the best way to answer this question was to study a large amount of journals according to the current decade, since 1930 and forward. The journals presented different persons opinions regarding the scandals, and we used them as an instrument to analyse the regulations and after-effects of the scandals.Our conclusion is that in purpose to make the auditor independent, the debate among competent and well-informed people in the line of business has, through the decades, frequently recurred to strive towards a more homogenous auditing..

The definition of an expectation gap is, when the local municipal politician and the audited apprehensions and expectations gets apart about what auditors are going to work with and what they are going to accomplish.Svenska Kommunförbundet writes in their publication Fullmäktige och revisionen (2004) that the communication between the auditors and the audited is important so the final result becomes great. Apart from the communication, the recurring information about auditing is important to increase the knowledge and understanding. Are there expectations on what the auditors are going to review and discover among the audited, when there probably are expectations from the inhabitants on the auditing. This leads us to our purpose of our essay which is to investigate and describe if there exist an expectation gap between the auditors and the social welfare boards in the primary municipality. The method we used to collect our data was a guided telephone interview with 66 persons.

Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The purpose of this thesis was to illustrate the connection between personal networks and entrepreneurial business in the music industry. It also aims to examine how and why entrepreneurs in the music industry use personal networks in their entrepreneurial business activities. In order to explore the extent to which entrepreneurs in the music industry obtain support through personal networks, a case study was conducted based on interviews with entrepreneurs in various areas of the music industry. The study has shown that entrepreneurs in the music industry clearly see distinct advantages through the use of their personal networks, especially in terms of an enhanced supply of resources and through an increased amount of business opportunities. Personal networks have also shown to constitute a considerable amount of moral support for the entrepreneurs in the development process of the entrepreneurial business.

The movie industry in Sweden is seen as a tight holding cluster where the different entities are being highly dependent on each other. There are also many different barriers to get a movie fully financed, and with the people in charged using arguments such as ?quality?, which is not objective but in fact subjective. The aim of this essay is to investigate how the leadership of five female film producers is being constituted in the film industry, an industry which is both close to the pool art and the pool commerce at the same time at it is male dominant. We have found that female film producers tend to use the strategy to adapt to the surroundings ?shouts? and ?demands?, at the same time as they adapt to their environment by becoming/not becoming entrepreneurs..

This essay is about the history of the Swedish board game-industry from the 1970?s to today. The essay focuses on the companies in the business and how they change during this period and about the causes of this change. This essay aims both at accurately describing the development of the industry as well as asking the question of what influence factors from outside of the industry have upon the change during this period of time. The material used in this essay is mainly extracts from interviews with people who have been working in the industry during the period, as well as literature on the subject and product-catalogues from certain years in the time-frame.From this material I have outlined the basic history of the industry.

The aim of this study is to create understanding of why companies should collaborate with artists and how artists and businesses build strong partnerships. We also want to understand the development of relations between the music industry and companies, together with the problems, possibilities and implications it has for both artists and corporate identity and brand. The music industry has been changing rapidly during the digital revolution and new problems and opportunities have emerged which the music industry can choose to either embrace or renounce. This study is made with a qualitative approach based on interviews with relevant individuals from the music industry. We have carefully chosen these individuals to counterpart different segments of the music industry and to execute our purpose from various perspectives.

Of all observable societal trends, the proliferation of standardizing processes is striking. Auditing standards are an illustrative example of this. Not only privately owned companies must today make available numbers and key figures to satisfy needs of information and knowledge. Government agencies are increasingly conforming to this trend, adopting standards for quality assurance and monitoring, producing numbers and annual reports ? despite their somewhat ambiguous task and role.

This study tests two financial valuation models empirically by valuing three stocks from three industries, with the purpose of studying how well valuation models work empirically and to make a forecast. The models which will be tested are residual income valuation and discounted cash flow. Nine stocks will be picked strategically from the Swedish stock market and additional analysis will follow in the analysis chapter.Based on analysis and valuation, the commodities industry has decent valuation as the healthcare industry is undervalued thanks to the high valuation of AZN. The energy industry has low value due to the capital intensive nature of the industry. When it comes to the models and their practical implementation, DCF has been the most problematic to apply empirically whereas RIV was better but it still shows extreme values, which teaches the student the clear difference between theory and empiri..

Title: Investor or Maecenas? ? A study on the usage of venture capital within the Swedish film industry.Author: Tobias MagnussonSupervisors: Ahmad Ahmadi, Clas GunnarssonPurpose: The purpose with this thesis is to complement the research on procurement of capital within the Swedish film industry.Methodology: The primarily research method that have been used to gather material is qualitative interviews, that has been performed with four individuals that are active in the Swedish film industry.Theory: In order to create an adequate theoretical base, theories regarding investments and cultural entrepreneurship are presented.Empirics: In this chapter the results of the interviews are presented, sorted in several subcategories. The material is thereafter analyzed and discussed in the following chapter, with the theoretical base in mind.Conclusion: The usage of venture capital within the Swedish film industry is relatively low today. Non-monetary values are the primary reason to invest in the Swedish film industry today. A significant risk diversification, together with knowledge dispersion needs to be made in order to make the Swedish film industry more attractive to investors.

Sweden?s energy consumption is divided into three major sectors. One of them is the industry sector. One third of Sweden?s energy consumption is converted in the industries.

Background: Literature regarding brand identity within the service industry is relatively under developed. As a result one theory is used for both the service and product brands, even though there is a significant difference between a product and a service. As a result of this, the brand identity within the service industry has consequences. Purpose: The purpose of this thesis is to contribute to the brand identity within the service industry. This is done by focusing on how and why this work is done.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

The purpose of this essay is to investigate the airline industry and its part in the mobile community. Further on, to investigate the factors that throughout history are having an impact on the airline industry and have lead to the condition of today. Through this information we are outlining the future of the airline industry.This essay has been written in a qualitative approach. The empirical gathering has been made through interviews based on open discussions between the interviewers and respondents. We started out with creating a theoretical pre-understanding and continued by comparing how well these theories matched the reality.The gathering of the theoretical material was chosen on the basis how well it matches the subject of our essay.

About 30 % of our greenhouse gas admission comes from the food we are eating, and food plays a crucial role in the choice of destinations. The tourism industry has a great opportunity to affect our food habits. Used in the right way, the industry can teach us to eat more environmental friendly..