Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråDatum:15 januari 2013Nivå:Kandidatuppsats i företagsekonomi/redovisning, 15 ECTSInstitution:Akademin för hållbar samhälls- och teknikutveckling, HSTFörfattare:Nicklas ErngrenAnnica LarssonMariah WahlgrenTitel:Revisionspliktens avskaffande -En jämförelse mellan en liten och en stor revisionsbyråHandledare:Angelina SundströmNyckelord:revisionsplikt, revision, revisionsbyrå, revisor, små företag, framtidsmöjligheterFrågeställning:Hur har revisionsbyråerna förändrats genom revisionspliktens avskaffande?Hur har storleken på revisionsbyråerna inverkat på tjänsternas utbud?Syfte:Syftet med studien är att beskriva skillnader och likheter i hur revisionsbyråerna förändrat sitt utbud av tjänster och vilka andra förändringar de gjort efter avskaffandet av revisionsplikten för små företag. För att uppnå syftet och besvara forskningsfrågorna har två revisionsbyråer studerats.Metod:För att besvara forskningsfrågorna och uppfylla syftet har två gruppintervjuer gjorts med Lars Lönnkvist och Barbro Andersson på Revisorsknuten och Sara Keyser och Magnus Hallberg på PwC i Nyköping. Intervjuerna gick ut på att ta reda på vad respektive revisionsbyrå gjort för förändringar av sitt utbud efter avskaffandet av revisionsplikten. I analysdelen har sedan svaren ställts mot varandra för att se vilka likheter och skillnader som finns mellan den stora(PwC) och den lilla (Revisorsknuten) revisionsbyrån.Slutsats:Studien visar att det finns likheter i de förändringar som gjorts bland annat ett större fokus på redovisningstjänster än tidigare.

This paper deals with the subject internal communication. We received this assignment from Region Värmland, an organization formed jointly by the 16 municipalities in the county of Värmland, to take responsibility for regional development, growth issues, culture and adult education in Värmland. The organization consists of a number of geographically dispersed units with specialized working areas. In this type of organization, there are high demands on internal communication as a tool to coordinate the organization?s different units and integrate their work, in order to reach the common goals.

Active work to increase the efficiency of energy use is taking place in Sweden and throughout all of Europe. Electricity is an important part in our society?s energy system which means that the electrical grid operators and associated therewith has a central role in this work. Monitoring and controlling the electrical grids are managed from the distribution system operator?s DC, dispatch center.The aim of this report is to examine how the operations in a typical DC on the Swedish electricity distribution network will look like in five to ten years.

At the time being there is limited experience within turbine decommissioning in Sweden and the economic effects are unknown. Despite this, there are expectations that revenues generated by sales of materials will cover decommissioning costs. The model developed identifies thirteen parameters that vary between different types of turbines and that affect the economic consequences of decommissioning. The three most important parameters are turbine location, tower material, and the scope of decommissioning. Trends in the wind energy industry show that these three factors are developing in a manner that increases decommissioning costs dramatically.

This paper aims to describe and discuss psychotherapy in rhetorical terms; in particular how psychotherapists can use their ethos, or person, as a means for convincing the patient, and subsequently discuss how these insights in turn can be useful for other rhetors.Classical rhetoric is commonly associated with one speaker exercising influence on an audience of many, but modern rhetoric is broader, and includes all situations where someone is attempting, by speech or in writing, to affect anyone, including the rhetor himself. With this broader definition, psychotherapy may also be considered a form of rhetoric. Psychotherapy does, however, highlight the aspect of power distribution, in that it is clear that it is up to the patient to determine whether the rhetoric will achieve its purpose or not, that is, if he will be influenced by it. In psychotherapy, it is also important to differentiate between persuading and convincing: for a permanent change to occur in the patient?s thoughts and actions, the deeper, "internal" form of conviction is necessary for change to take place.When attempting to convince an audience, it is important for the speaker to establish a credible ethos, that is, present a trustworthy persona.

In 2009, the Swedish Basketball Federation started a Region U15 development project in order to change the structure of the regional organization to get into a more transparent and similar operations throughout the country. My purpose is to study the attitudes to the change among the region leaders in the regional operations and evaluate the change from an organizational perspective. The study is primarily based on the following questions: What are the experiences of the change process among the region leaders in the regional organization? How involved have region leaders been in the changing process? Which are the positive and negative aspects with the regional operation today? What can be done further to develop the regional operation and to what extent do the organizational change follow general organizational theories? In my study, a qualitative method was used in terms of interviews with 8 regional leaders to understand their attitude to the project and the changing process. To analyze the results of the region leaders ?responses, a transcription have been made.

The aim of this Master?s thesis is to examine how a person?s library use and reading can change with time. It also examines how different factors in a person?s context or in the life situation can affect these activities. The analysis is based upon qualitative interviews with three persons, two women and one man between 67 and 69 years of age.

This thesis concerns the subject of social media in the internal communication, how it can function to improve the communication among the coworkers. Good Old has been the web agency of our case study, through them we have gained understanding of the phenomenon. Media and communication theories and interviews have given us the foundation of the thesis.Our conclusion shows that it is beneficial to use social media internally in the type of company that Good Old is. Furthermore, the result shows that it can improve the communication, increase organizational learning and unity among coworkers. Finally social media can make organizations more effective..

Change is a recurring element in society and for sports clubs. When there is a change in society, this change may have an impact and change the condition for sports clubs and its leaders. Changes can be degraded into trends. This study has been delimited to study four social trends that research shows may have an impact on sports club, which are; Increased commercialization, changing demographics, changing communication patterns and increased individualization. To help sports clubs in their development it is of value to find out how these changes are perceived.

Eleven years after broking the Kyoto-protocol, the European Union still stands in the front line, combating climate change. How come the EU, with 27 diversified states, is able to integrate its members to what is widely considered the most progressive climate policy in the world? This thesis takes a closer look at the negotiations that have shaped EU climate policy. Using negotiation-models to categorize different aspects of EU climatenegotiations, several key-findings are presented. The thesis concludes that while EU entered the Kyoto-protocol with little to lose because of external factors like previous energy-reforms in key member countries, it had plenty to win in global influence and the satisfaction of an overwhelmingly Kyoto-positive public.

The essay, based on interviews with eight people, deals with name changes from a foreign-sounding name to Swedish-sounding name. The aim is to investigate the reasons behind the name change and whether experiences of ethnic discrimination were among these reasons. Furthermore, I explore the consequences of the name change, and whether the name change was an effective strategy to avoid ethnic discrimination. The study employs qualitative method; I carry out eight interviews with four women and four men, and analyze the empirical material by means of post-colonial theory in which categorizing, otherness and passing are significant terms. The results show that the name change takes place primarily to reduce a sense of otherness, and the discursively locked positions a foreign-sounding name creates.

After the formation of the European Union internal market in 1992, member state specific obstacles and barriers were largely removed. This was especially the case in harmonised industries where standardisation and technical regulation have led to legal certainty. Despite this, a large range of trade regulation continues to remain distortional to trade, in addition to the ongoing tariffs and subsidies. The key trade regulations relate to a number of areas involving technical regulations such as production labelling and the protection of intellectual property rights. Whilst policy makers claim justification based around the need to correct market failure in delivering desired outcomes, the question is whether these regulations are appropriate responses to market failures or if they have simply been imposed in an attempt to protect domestic markets.

The aim of this paper is to study in which contexts Muslims and Islam are represented in newspaper- articles in the Swedish press. The research questions are formulated as follow: In what contexts are Muslims and Islam represented in Aftonbladet and Dagens Nyheter during the years 2011-2013 ?Does the newspaper-articles in Aftonbladet and Dagens Nyheter reflect open or closed attitudes about Islam?  My material compromises twenty-five newspaper- articles from the newspapers Aftonbladet and Dagens Nyheter during the years 2011-2013. The material became a subject for qualitative content analysis. This resulted in four categories, the categories were formed from the content of the newspaper-articles. The categories are: (1) Violence / Terrorism, (2) Extremist / Fundamentalist, (3) Islamic god´s state / government / Islamism and (4) Others.

The purpose of this thesis is to evaluate two pearl growing methods in ISI Web of Science. The methods tested are Find Related Records FRR, an automatic service that uses bibliographic coupling, and Author Keywords AK, where searches are performed using the two first keywords from this field. Both search methods were used on twenty initial documents and the first twenty hits were evaluated for relevance using a binary scale 0,1. The relevance criteria were based on specific information needs connected to every initial document. The measures used to evaluate the effectiveness of the search methods were Precision at DCV=10, P10, and Uninterpolated Average Precision AP.

This study is based on the discussion of the rapid development and use of the Internet and its role in transforming the religious landscape. More specifically it focuses on the Swedish Muslim cyber landscape and how this has changed over the passed twelve years. Göran Larrsons study Svenska cybermuslimska miljöer i början av det 21 århundradet (Swedish Cybermuslim Enviroments in the start of the Twentyfirst Century) from 2001, is being used as a starting and reference point. The general purpose of this essay is to study religious change online. The specific aim is to investigate if and in that case, how and why the Swedish cyber-Islamic landscape has changed and developed in the last twelve years.The questions to be answered in this study are:- What Muslim actors (groups, individuals and organizations) are represented on Swedish web pages in 2013?- Have the Swedish Muslim cyber landscape changed with respect to the number of web pages, content and actors since 2001, and can these changes be understood and analyzed with the help of existing research on religion and new media and Islam and Muslims in Sweden?The result of this essay shows that there has been a dramatic change regarding the activity in the Swedish Muslim cyber landscape.