SammanfattningIntroduktionEtt antal skandaler hos företag som Enron och Parmalat har visat på ett behov av tydligare regler för revision. För EU men även internationellt är införandet av revisionsstandarder ett sätt att införa harmonisering och jämförbara regler inom revision. Resultatet har blivit att EU infört International Standards of Auditing (ISA) som gemensam grund. I Sverige har den anpassats och översatts men används under benämningen Revisionsstandard i Sverige, RS.Tidigare utfördes revision i Sverige under vad som då kallades revisionsprocessen.SyfteSyftet med studien är att visa vad införandet av RS inneburit och hur det påverkat revisorernas arbete, vilka skillnader det är mellan RS och RP. Den delstandard vi kommer att lägga mer fokus på är RS 570.MetodVi har utgått från att först studera gällande texter och regler, vad som fanns skrivet i RP och RS, samt debatter i branschtidningar.

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 purpose of this study was to examine and explain Sweden?s defence and security policy during the twenty-first century. The method that was used in this research was a case study. The material that was used were government documents focusing on this area of policy, and numerous books concerning the theoretical perspectives on international relations and defence security policy. The study is of an explaining art and the analysis explains Sweden?s security and defence policy during the twenty-first century. The analysis explains this by testing it against a liberal and a realist view on international relations. The conclusion of the study is that Sweden?s defence and security policy has been liberal during this time period ? and still is.

The development of farm-operated biogas plants in Sweden is increasing. This study investigates the process that firms go through in developing such ventures. The aim is to identify obstacles and opportunities that individual farmers have encountered during the implementation process, and through a comparative analysis find similarities and differences between cases. The overall goal is to increase understanding of the factors that influence farmers? development of farm-based biogas production, and more specifically, explore opportunities for support organizations to contribute to the innovation process. Findings indicate that the implementation process has changed over time.

Sweden has for years been struggling with high youth unemployment. The problem is also a hot topic of discussion among experts and politicians, often leading to different proposals to solve the problem. The government chose in 2006 to do something about youth unemployment by lowering payroll taxes for employees up to 25 years. But many experts and studies show that the effects failed to materialize.This study will try to find out if the government subsidies have given any effect on the youth unenployment either by new jobs created or by movement in the labor force. I will use a regression model with an dependent, "difference in difference" variable where the change in the number of employed young people are compared to the change in the number of employed in the subsequent age group.The results show that subsidies are not given any positive effect on the youth employment rate in relation to the subsequent age group..

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.

The debate in the media on a new Swedish sex education movie sparked our interest in this study. The twenty-eight minutes long movie ?Sex on the map? is the first of it?s kind in twenty-five years. It is also part of a bigger sex educational project that contains, apart from the movie, a book about sex education, a documentary and a teachers guide. The project is a co-production between the Swedish Educational Broadcasting Company (UR) and the Swedish Association for Sexuality Education (RFSU).We were interested in how teachers received information about the project, and what their attitudes were towards it.

The purpose of this thesis is to explore how the internal information processing and management is carried out within a unit of Viskafors municipality. Furthermore, to explore and make recommendations of how the organisation can improve its internal information management. To get a full picture I have interviewed people at different levels of the organisation. The main findings showed that there was a dysfunction in the internal information processing and management. For example the study showed that the internal information did not reach out to the different parts of the organisation due to insufficient information processing.

In tune with the cross-border trade the infringement of intellectual property rights has become a growing problem in Europe and the rest of the world. In June 2008 negotiations about a new international agreement was initiated between Europe, its member states and ten other countries, which will restrict infringements of intellectual property rights. The agreement is called ACTA, which stands for Anti-Counterfeiting Trade Agreement. On January 26, 2012 the European Union (EU) and twenty-two of its twenty-seven member states signed a letter of intent to the agreement and the EU?s internal processes of the agreement began.

Swedish listed property companies report their investment properties under the standard IAS 40 that gives the opportunity to value investment properties to either historical cost or to fair value model. One problem with the fair value model is that there is no observable market price since the real estate market is far from complete which means that the price of the asset is hard to determine because of the limited information.IAS 40 gives companies the opportunity to choose between internal or external valuation and this study aims to show how the property companies? values appeared between the years 2007-2011. From the result we will study if there could be a difference in the outcome depending on if the company chose either internal or external valuation.To investigate this we observe all Swedish real estate companies listed on OMX Nordic Stockholm and their financial reports during this period of time and complement this information by interviewing people working with these matters in the property companies. The methodology for the study is therefore partly quantitative and partly qualitative since we collect data both from financial reports and from interviews.

The purpose of this essay is to analyze how the Trojan prince Paris is described in the Iliad and in the movie Troy in regard to love and bravery. Thereafter an analysis of the similarities and differences between the Iliad and the movie Troy will be made. There will also be a discussion why there are differences between an epic story which was made for over two thousand years ago and a modern movie made in the twenty-first century. The differences will be based on the perspective ancient Greek culture versus filmmaking of the twenty-first century. The method that has been used is narrative analysis where the primary data, the Iliad and the movie Troy, have been interpreted.                        The Trojan prince Paris is described as a young, handsome man driven by his passion for Helen.

In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished.

PurposeThe purpose of this paper is to assess whether the overreaction found in ?Does the Stock Market Overreact?? by DeBondt and Thaler still persists today, and by equivalence test if a trading strategy based upon these assumptions would generate abnormal returns. MethodThe research has been carried out by studies of the stocks that for a prior period of one year has over or underperformed their benchmark. The stocks used in my study are all part of S&P500 index, and the period of study runs from three to five overlapping years over the last twenty years. ResultsMy tests indicate that the type of overreaction proposed by DeBondt & Thaler still is present, at least considering the stocks that during the formation period were winners..

The Swedish Code for Corporate Governance was introduced on July 1, 2005. All companies then listed at OM Stockholmsbörsen A-list and those on the O-list with a market value of more than three billion SKr must implement the rules in the Code. The Code includes rules for corporate governance as a complement to the legislation. The Code is based on the principle comply or explain. This means that the companies are aloud to diverge from the rules if they explain why.

Something that all people have come across and more or less experienced is climate change. Climate change in itself is a very complex problem since there are no borders between countries that can stop the problem. The link between science and the public is largely in the hands of the media, since the media play an important role in defining environmental issues and to inform the public about research findings. In recent years, reports from the media showed a slightly skeptical and uncertain picture of this problem. This is despite the largely prevailing consensus among climate scientists that there is an anthropogenic climate change.