This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

The purpose of the study is to illustrate the choices of sports profiled education amongst pupils in the upper secondary school. Special attention is brought to whether there exist any differences between team- and individual competitors in their view on sport and education. One hypothesis that constitutes the base of the study is that pupils from lower social class, in a higher extent, tend to be team competitors and choose sport activities prior education. The result has been interpreted against Bourdieu's cultural sociology, in which the central concepts are habitus and cultural- and economic capital. The method that has been used is quantitative in the form of a questionnaire study which 277 pupils have answered.                   The result shows that the sportsmen, regardless type of sport, are not influenced by social position regarding choice of education and in their view on education and studies.

Aim: Auditors objectivity is an obvious part of auditing, but there is doubts and hesitation in society today because of the corporate scandals that have occurred in recent years. Several researchers suggest that auditors actions and behaviors is connected to the ethical climate within the organization. A relationship that also affects auditors objectivity and independence. This thesis aims to investigate how the ethical climate influence auditors choice of relationship to their clients, by choosing a relational and close relationship or a transactional and distanced relationship. And if the client approach have an effect on the auditors objectivity.Method: A survey was conducted among 232 certified accountants in Sweden.

AbstractIntroduction: It has during the latest years occurred several large business scandals both abroad and in Sweden where auditors have been involved. The need for stabile conditions and well functioning professional codes of ethics for companies, especially auditing firms have been growing during the latest years. FAR has seen it as their task to define the meaning of the Swedish term ?god revisorssed?. This is specified through FAR?s nine professional codes of ethics, which came out in a new edition in 2003.

The use of out-door pedagogy in the school has been frequently high-lighted during recent years. To which extent out-door education was practised in the school depends on the opinions among the active teachers. The aim of this study was to examine the opinions on out-door pedagogy among teachers in classes 4-6 of the elementary school and to find out to which extent the teacher used out-door teaching. The study was based on qualitatively structured interviews with 4 teachers having different lenght of teaching experience. The results of the interviews showed that the teachers had different opinions on the definition of out-door pedagogy.

Revisionsplikten har under en längre tid varit ett väldiskuterat ämne i Europa där störst fokus har legat på huruvida revisionen ska vara frivillig eller inte. Idag har det gått mer än två år sedan lagen om avskaffad revisionsplikt trädde i kraft vilket gör det möjligt att studera avskaffandets effekter ur olika perspektiv som till exempel de små aktiebolagens perspektiv, skatteverkets perspektiv och kreditgivarnas perspektiv. Fokus för denna studie är revisorernas perspektiv och hur de har påverkats av lagändringen.Syftet med vårt examensarbete är att beskriva och analysera revisorers förväntningar kring avskaffandet av revisionsplikten för att sedan kunna jämföra hur dessa förväntningar stämmer överens med utfallet efter att lagen trätt i kraft. Syftet med uppsatsen är även att beskriva och analysera vilka faktorer som påverkar effekterna av utfallet.För att nå fram till ett resultat har en abduktiv ansats med en kvalitativ metod använts för denna studie. Studien utgår ifrån befintlig teori och vetenskapliga studier. Teorier som har använts är agentteorin, professionsteorin, komfortteorin, legitimitetsteorin och den institutionella teorin samt förväntningsgapet.Det empiriska materialet grundar sig på åtta intervjuer med revisorer från olika revisionsbyråer i Kristianstadsområdet med omnejd. Det empiriska materialet har analyserats utifrån en jämförelse mellan förväntningar och utfall av revisionspliktens avskaffande. Analysen påvisade att påverkansfaktorn byråstorlek hade den största påverkan på förväntningarna i förhållande till utfallet samt att endast en del av förväntningar stämde överens med det faktiska utfallet.  .

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

The objective of this thesis is to examine which form value-adding qualities specific for the Web take and to what extent they exist in a selection of electronic scholarly editions of literary works. The examination was concentrated on the qualities hypertextuality, interactivity and hypermediality. Besides extent and form, the research questions focused on whether or not the form of the editions correspond to theories and guidelines about how electronic scholarly editions should be designed to generate an added value from a scholarly point of view. The empirical approach was qualitative and the selection consisted of 31 editions. They were examined according to theories about the value-adding features of the qualities.

Bakgrund: Den första januari 1983 infördes revisionsplikt för alla aktiebolag i Sverige. Idag gör EGs fjärde bolagsdirektiv det möjligt att undanta mindre företag från kravet på revision och debatten kring revisionsplikt i små bolag i Sverige är nu intensiv. Sedan årsskiftet 2004 gäller även ett nytt regelverk, Revisionsstandard (RS) i Sverige och detta såväl som ökade krav på oberoende har ytterligare intensifierat debatten. Enligt flertalet studier är ett borttagande av revisionsplikten inte realistiskt, dock anses att små och medelstora företag är i behov av enkla och ändamålsenliga regler. Det är således relevant att undersöka hur en ändamålsenlig revision skulle kunna se ut i mindre aktiebolag.Syfte: Syftet med denna uppsats är att tydliggöra vad som kan avses när begreppet ?förenkling? används i debatten kring revision i mindre aktiebolag.

The marketing campaign ?Låna dig rik? [Get rich by lending] involved 25 public libraries in three regions; Kronoberg, Kalmar and Blekinge. This paper examines 28 news-articles concerning this campaign, found in eight publications in the responding regions. The purpose of this is to determine to what extent the description of the campaign found therein responded to the intents of its founders and to what extent the public had a say in these articles. The result found indicates that the overall image of the campaign presented in the news-articles was well in correspondence with the intents of the campaign itself but that the public views where arguably absent..

Auditor independence is a subject that has been discussed frequently over the past decade. The meaning of auditor independence is complex and contains both independence of mind and independence in appearance. The environment must perceive the auditor as independent if the audited information is to have any value for the users of the audited statements. The aim of this Master?s thesis is to examine how auditors can manifest their independence.

Self- determination and autonomy of elderly people living in long- stay care homes is the forefront of discussion in the media and in society today. It examines the extent to which elderly people actually have the opportunity for self- determination and to what extent they have an impact and influence in their daily lives. A suitable way to look at how the quality of long ?stay care looks like is too look at the extent to which the user has self- determination. The aim of our study was to examine how self-determination appears in long- stay care homes. We also talk about in what way the officials perceive self- determination and how elderly identify and perceive their right to self- determination and the importance it has for the individual. The essay has been made with the help of interviews and surveys on a number of long-stay care homes in Skåne.

The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have resulted in new regulations regarding how companies should be governed. These regulations have been established in Sarbanes Oxley Act (SOX) in the US, and in Sweden the Swedish code for corporate governance will be implemented in 2005. The regulations imply that companies must provide sound internal control and to accomplish that, companies should have an auditing and consulting internal audit function. The Swedish code for corporate governance denotes that companies can decide to comply or explain why the code is not complied.

The research regarding the six day war and the aerial operations named Operation Moked is extensive but there are certain shortcomings in the research that examines both the operation and the principle of surprise.The aim of this paper is to contribute to this research by utilising existing military theories on the principle of surprise in order to identify indicators that are representative of surprise.  These indicators are thereafter used in a study of Operation Moked in order to examine the extent of in which the principle was utilised.The result of this research goes to show that the principle of surprise was utilised in great extent by Israel during Operation Moked..

Local participation in nature conservation has gained more attention over the last decades due to international conventions as well as local and national initiatives. This development can be seen as a reaction to a more expert oriented nature conservation characterized by centralized control and strict preservation of so called "original" nature. The overall objective of this thesis is to contribute to research on new forms of conservation where democracy and local participation is included. The case study focuses on the process of producing a pre-study for a suggested national park in southern Jämtland in the Swedish mountain region, and aims to investigate to what extent local participation was included. The pre-study was led by the Swedish Environmental Protection Agency (SEPA) and the County Administrative Board (CAB) in Jämtland.