I denna studie har vi undersökt vilken betydelse den interna kontrollen har för revisorn vid utförandet av en revision. Syftet med studien var att studera den praxis som revisorerna har gällande intern kontroll samt att öka förståelsen för vad de anser är viktigast i den interna kontrollen, men även hur de går tillväga om det finns brister.Det empiriska materialet insamlades genom att fyra intervjuer genomfördes med revisorer från fyra av de större revisionsbyråerna i Sverige. Intervjuerna genomfördes på respektive revisors byrå. Vi valde en kvalitativ forskningsansats eftersom vi ansåg att det var den mest lämpade metoden utifrån vårt syfte och de utgångspunkter vi hade. Vårt mål med studien var inte att generalisera vårt resultat, vi ville istället öka förståelsen för det studerade problemet.Den teoretiska referensramen utformades för det första utifrån de regler som finns för revisorerna, det vill säga Revisionsstandard i Sverige.

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

The purpose of this essay is to investigate if the companies listed on Nasdaq/OMX Stockholm Large Cap use the earnings management phenomenon Big Bath Accounting to a greater extent when a change of management (CEO) is made.Management tends to use earnings management when there is a bonus plan linked to the result of the company. To gain maximum bonus the management will try to manipulate the result in a way that in a long term maximize their utility. Through the earnings management technique Big Bath the management is given the possibility to take one large cost as a one-time expend, even though the cost is supposed to run over several financial years. This, of course, within the legal framework. A big bath may occur when there is an impairment of goodwill, tangible and/or intangible assets or larger provisions for future expense, or both of them at the same time..

It has become fairly common for a company to outsource one or several of its logistic activities to a party separate from the business of the company itself. Since the original agreement usually involves two parties, the seller and the buyer, the logistics company is called the third party. The relationship between the outsourcing company and the third party varies in form and in depth but can sometimes be very close, almost to be considered a joint venture. When the co-operation between the two parties includes more than just one separate logistic service and the third party adapts its business to a certain extent to his principals needs, it constitutes third party logistics. If the logistics company, or a party employed by it, becomes insolvent when having the entrusted goods in his possession questions may arise concerning the right to the property.

The swedish rule concerning the treatment of employee stock-options have changed and the new wording of the rule will be applicable for the first time in 2010. The previous wording of the rule stated that the employee shall be taxed for the stock-option when moving abroad, even if the option is not exercised. The Swedish Skatteverket and Regeringsrätten have found that this rule is in conflict with the free movement of persons within the European Union. The new wording of the rule states that the employee shall be taxed when the option is excercised, no matter where the employee is situated. A state`s right of taxation of a stock-option determines wheter and to what extent the employee stock-otion derives from that state..

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

The work organization variable control and the individual characteristic psychological flexibility are two concepts that affect employees? well-being at work.This cross-­sectional study examined the extent to which these variables correlated with burnout, mental health and job satisfaction among homecare workers in Sweden (N=68). As hypothesized, results showed that both control and psychological flexibility were associated with burnout and job satisfaction. Findings also showed that psychological flexibility was associated with mental health. Moreover, the results indicated that there is an interaction effect between control and psychological flexibility in relation to these variables.

This paper examines the customer relationships of a telecom operator and how their customer accounting is done. The aim is to use the framework developed by Lind & Strömsten (2006) to categorize customer relationships and see to what extent the framework predicts which type of customer accounting method is used for each customer relationship. A case study was made at Telenor Sverige AB where different customer relationships are identified and linked to the customer accounting techniques that are used for financial measurement of the customers. Findings include that all but one of the customer relationships described in the framework were recognized at Telenor and that most customer accounting techniques mentioned in the framework were in fact used and associated with different customer relationships. The results of the case study also highlight that some differences exist between the predictions of the framework and the observations at Telenor..

Muslims and islam are unquestionably a part of European social life. In recent times, however, different events, such as the enlargement of the EU and the fact that muslims to a higher extent demand their rights, have brought a number of questions to the fore concerning muslims and islam in Europe. Moreover, we can see an increasing level of islamophobia in contemporary Europe, but also that the EU has launched several programs to increase both the diversity and the unity throughout the Union and to combat islamophobia. However, most of these programs focus on islam as religion and muslims in general, and such a narrow viewpoint runs the risk of missing important issues.In this new context it would be interesting to widen the scope and ask what place not only the muslim community and islam, but also sharia (an important element in islam), may have in future Europe ? especially when it comes to muslim identity?My main objects are to see how the concept of sharia is constructed in the debates in the European Parliament, how that discourse relates to a social practice ? the increasing islamophobic ideas in Europe ? and what effect this may have on muslim identity in a European context.The results shows that the Parliament constructs sharia as, for example, something archaic, threatening, inhuman and misogynistic.

AbstractTitle: The Sweden Democrat is coming! ? A quantitative study of the framing of the Sweden Democrats in the local press during the month of the parliamentary election in 2010 (Sverigedemokraten kommer! ? En kvantitativ studie av hur Sverigedemokraterna gestaltades i lokalpressen under månaden för riksdagsvalet 2010)Number of pages: 41 (42 including enclosures)Author: Tobias EnefalkTutor: Amelie HössjerCourse: Media and Communication Studies CPeriod: Autumn 2010University: Division of Media and Communication, Department of Informatics and Media, Uppsala UniversityPurpose/Aim: This essay seeks to study how the Swedish political party the Sweden Democrats was framed in Swedish local press during the month of the parliamentary election in 2010. The study is based upon eight local newspapers located in the municipalities where the voting result for the Sweden Democrats increased the most and the least.Material/Method: The material consists of 263 articles from eight different local newspapers gathered from the month of September 2010 (the month of the election). Using a quantitative content analysis and a cluster analysis inspired by Matthes & Kohring, a comparison of the framing is made between the different newspapers. The results of this comparison are then analyzed and discussed by applying theories of political communication, media logic and framing.Main results: The results show that some similarities and some differences occur regarding the framing of the Sweden Democrats between the different newspapers.

In order to understand the human impact on today?s remaining ?virgin? forest and to develop sensible management strategies for future reserves, it is necessary to know how these forests have developed. This knowledge can be gained by using forest history analysis. here are large areas of forests still untouched by modern forestry in the mountainous region in the county of Norrbotten. These forests are highly interesting study objects from an ecological and historical point of view.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

The essay deals with the patterns of storytelling in Selma Lagerlöfs novel "Körkarlen". The focus is on the relationship between idea and form. Selma Lagerlöf tries to show how the drinker David Holm comes to insight about his own shortcomings and faults without knowing that he is in fact educated by his old friend. The author of this essay tries to show that Selma Lagerlöf use the same method in relation to the reader of the novel. Selma Lagerlöf wants to enlighten the reader without actually preaching.

En revisor bidrar till att kvalitetssäkra den finansiella information företag lämnar ifrån sig och revision ses som en kvalitetsstämpel gentemot tredje part. När det inte längre är revisionsplikt för små bolag har konkurrensen hårdnat i revisionsbranschen. Revisionsbyråerna har därför tilltagit åtgärder så som marknadsföring för att behålla och attrahera nya klienter. Syftet med denna studie är att skapa förståelse för hur revisorer resonerar kring relationen till klienter och hur de upplever att den påverkas av de åtgärder som krävs för att behålla och attrahera klienter.Studien har fördjupats i tre begrepp som i sin tur är kopplade till teorier. Det studeras hur revisoryrket som profession, marknadsföring och oberoende påverkar klientrelationen och dessa stöds av agentteorin, professionsteorin och institutionell teori.

The purpose of this study is to examine what factors that motivate people to work in professions with an explicit and inherent risk of threats and violence. By using a qualitative study and conducting in-depth interviews with eight security guards and doormen with experience from working at restaurants and nightclubs, the study could conclude that the interviewed security guards and doormen were motivated mainly by economic incentives and the social interaction that the profession entails. Status and riskiness of the profession did also, to a certain extent, contribute to the motivation. The professions' lack of advancement opportunities were frequently mentioned as the main reason to why one chose to leave the position, or consider the time in the profession as limited..