The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

With increased need for flexibility in timber deliveries, forest roads become an important factor. The disintegration of roads during the spring season can be avoided if it is possible to rule cutting areas to stands with good carrying capacity along roads with good carrying capacity. The goal with this work was to create a method to find the stands with high carrying capacity located near roads with high carrying capacity, and select them into a collection file. The method was based on Esri ArcGIS 9 and the tables that follow within that program. The method resulted in four different themes: 1. Collections with GYL 100 that cross the bufferzon for 0, 1, 2 and 3 class roads. Result 36 collections. 2. Collections with GYL 100 and 200 that cross the bufferzon for 0, 1, 2 and 3 class roads.

Background: The valuation of growing crops is problematic partly due to weather conditions. 2011 showed that of all cultivated crops 42% were autumn sown which makes up a significant proportion of the total arable land in Sweden. This presented an opportunity to investigate more closely the methods and options used in the inventory valuation of biological assets. Problem: What options are there in the valuation of own-produced inventory specifically in the form of growing crops? Objective: This study's aim is to create an increased understanding of an agricultural company's options for inventory valuation of biological assets. In the survey of the options this study has found two main categories: rule-and principle-based accounting. Methods: A qualitative study with an abductive approach.

Mycket har förändrats de senaste åren inom revisionsbranschen. Revisionsplikten har avskaffats för små- och medelstora företag, vilket lett till stora omställningar. Revisorerna är nu inte obligatoriska för dessa företag, vilket öppnar upp marknaden för redovisningskonsulter. Redovisningskonsulternas roll har blivit allt mer omfattande. Vissa källor menar även att revisorns och redovisningskonsultens roller kommer närma sig varandra mer och mer i framtiden.

Titel: Omvärlden påverkar: En studie av hur revisionsbyråernas marknadsföring har påverkats av den avskaffade revisionsplikten för mindre och medelstora företag.Nivå: Kandidatuppsats i företagsekonomi; MarknadsföringFörfattare: Reine Haddad och Louise MattssonHandledare: Jonas KågströmDatum: 2012- JuniSyfte: Med uppsatsen vill vi undersöka om revisionsbyråernas marknadsföring förändrats i samband med att revisionsplikten för mindre bolag avskaffats, det vill säga om marknadsföringen påverkas av omvärldsfaktorer.Metod: I studien används en abduktiv ansats där information samlats in dels via Internet (WayBack Machine) och dels genom att ta del av annonser från en revisionsbyrå. För att tydliggöra materialet sammanställdes det i frekvenstabeller, wordles och diagram.Resultat & Slutsats: I enlighet med vad den valda teorin framställer ser vi att även revisionsbyråerna ändrar delar av sin marknadsföring när förändringar i omvärlden sker. Omfattningen av förändringarnas påverkan på marknadsföringen varierar från revisionsbyrå till revisionsbyrå, bland annat beroende på revisionsbyråernas syn på marknadsföring, hur stora förändringarna i omvärlden är och hur snabbt revisionsbyråerna tar till sig dessa förändringar.Uppsatsens bidrag: Vårt examensarbete har bidragit med att ge en bild av hur revisionsbyråernas marknadsföring påverkas av förändringar i omvärldsfaktorer. Detta kan vara användbart då marknadsföraren måste ta dessa omvärldsfaktorer i akt vid planering och utformning av marknadsföringen.Nyckelord: Revisionsplikt, revisionsbyrå, marknadsföring, påverkan och omvärldsfaktorer..

This thesis treats the extended Swedish rules regarding deduction limitations on interest. The purpose for this thesis is to investigate whether the interest deduction limitation rules have potential to protect the Swedish tax base. The thesis also assesses whether the options presented how the extended rules could look liked had been better to protect the Swedish tax base. Furthermore thin capitalizations rules have been evaluated if this is a better method to protect the Swedish tax base.In 2009 the Swedish deduction limitations rules on interest came in to force to protect the Swedish tax base. Despite these rules companies was still able to avoid Swedish tax and therefore threatened the Swedish tax base.

Denna komparativa studie behandlar de faktorer som spelat in i militärregimernasfall i Grekland och Argentina. Som teoretiskt ramverk för analysen utgår vi ifrånO´Donnell och Schmitter "Transitions from Authoritarian Rule" samtHuntingtons teorier i "The Third Wave". Studien är av "mest lika design", varssyfte är att finna de faktorer som de båda transitionerna delar, för att därmedkunna dra generella slutsatser om faktorer bakom militärregimers fall.Resultatet visar att bakomliggande faktorer i de båda fallen ärlegitimitetsproblem, liberalisering, civil society, liberalisering, hard och softliners,mobilisering av civila politiska aktörer, samt de slutgiltiga militära nederlagensom transitionsutlösare. Studien visar att den viktigaste av dessa faktorer ärlegitimitetsproblemet, eftersom denna faktor på ett eller annat sätt är kopplad tillövriga. Vidare visare studien att ekonomisk instabilitet spelar en stor roll imilitärregimernas fall, vilket inte lyfts fram i teorin..

In the essay, the view of mistakes and disciplinary sanctions within the military aviation and health and medical service, are compared. The comparison shows that military aviation and health and medical service could have several points in common on how mistakes may occur, but that the present view of mistakes is different betwen the sectors. The view of mistakes and disciplinary sanctions is explicit within military aviation, and is based on a clear ideology on how mistakes occur, which is characterised of a systematic approach. Within health and medical service, an explicit and unequivocal ideology on how mistakes occur is missing, but, however, there are implicit ideas about infallibility and perfection. The comparison indicates that the view of mistakes is also, possibly directed by a bureaucratic model (instead of an ideology on mistakes), which aims to legitimacy, but that this may happen on the expense of not taking surrounding circumstances into consideration.

This master thesis concerns the relation between law and the theory of the conceptual metaphor which has developed within cognitive linguistics. Although its main focus is abstract thinking, it also covers a wide range of aspects within cognitive linguistics, such as the prototype theory and radial categories. In order to address this relation, three questions will be dealt with. Firstly, does the theory of the conceptual metaphor have relevance to interpretation of legal rules and contracts? Secondly, can the same theory explain why a legal rule or a contractual term has been interpreted outside of its most given area of application? Thirdly, when an interpretation is not predictable from a legal viewpoint, can such an explanation answer to that fact? Answering the first question will require a descriptive analysis of the conceptual metaphor and cognitive linguistics.

Till följd av det senaste decenniets företagsskandaler och kriser har diskussionen kring revisorns oberoende eskalerat. I och med finanskrisen 2008/09 har det påvisats att ett antal bolag ej erhållit oberoende granskning varför revisorns agerande har ifrågasatts. Eftersom det är av stor vikt att revisorn agerar objektivt och självständigt med avseende på tillförlitligheten till reviderad information diskuteras obligatorisk byrårotation som ett verktyg för att säkerställa revisorns oberoende.Syftet med studien är att undersöka hur obligatorisk byrårotation påverkar revisorns oberoende och vilka konsekvenser ett eventuellt införande av en dylik regel skulle innebära. Vidare behandlas byrårotations inverkan på den finansiella stabiliteten.Studien baseras på kvalitativ metod för att möjliggöra en djupgående förståelse för utvalda parters åsikter och synpunkter på en eventuell lagförändring. Intervjuer har genomförts med personer med stor inblick i revisionsbranschen.Studien visar att obligatorisk byrårotation skulle ha positiv inverkan på revisorns oberoende.

This thesis examines the reasons behind the Swedish migration policy reform which led to a replacement of the Aliens Appeal Board by the Migration Court. This introduced a two-party procedure, oral hearings and enhanced transparency. It was designed to guarantee the rule of law and to thwart political arbitrariness.The transfer of power from representative institutions to judiciaries is referred to as judicialization, and the Migration Courts may be considered a typical example of this phenomenon. However, this can be questioned. The straggling nature of the term implies everything and anything unless cautiously defined.

The purpose of this study was to analyze the level of the uniform way of interpretation from the Swedish asylum officers at the Swedish Migration Board, of asylum investigations for asylum seekers who claim sexual orientation as reason of refuge. The interviews with the officers were analyzed in relation to the policy document with investigation- guidelines and methodology.The results of the study showed that there was a uniform way to conduct asylum investigations and interpret the policy document, this despite that the document was found to be ambiguous in certain aspects. The uniform interpretation of the asylum officers was explained by the knowledge and understanding that exists within institutional organizations. This because the asylum officers at the Swedish Migration Board might have similar experience, knowledge and also the demands related to asylum investigations.The uniform interpretation demonstrated a strong similar common understanding of investigative work within the agency. This suggests a certainty that the investigations are carried out in a similar way regardless of which asylum officer within the institution conducting the investigation which indicates a well-functioning ?rule of law? for the asylum seekers. .

Lack of political interest and will to deal with human rights violations carried out under the civil- military dictatorship, has characterized the transition and post-transition in Uruguay. The systematic use of torture, arbitrary imprisonments and forced disappearances in the relatively small country created a culture of fear that has been present through out the post-transition phase. Human rights groups have been central actors in the fight for truth and justice and against impunity. This study analyzes how these groups multiple democracy-building functions have contributed to democratic development. It also analyses how the democracy-building functions have been constrained by the political context.

Background: Female representation on boards is an ongoing debate. The European Parliament voted in November 2013 in favour of a proposal that it should be at least 40 percent women on company boards by 2020. Jens Spendrup, president of the Confederation of Swedish Enterprise, was interviewed on Swedish Radio in February 2014 and stated that there are not enough qualified women to recruit to the company boards. The listed companies in Sweden only have 22 percent of women in their company boards and given Jens Spendrup?s statement should they have difficulty reaching up to 40 percent by 2020.

The purpose of this thesis is to investigate the European certificate of succession, and how it affects Swedish inheritance law. The European certificate of succession is a European document that will be introduced in august 2015 in the EU regulation of succession. The certificate of succession is meant to simplify the current process of cross-border inheritance by legitimizing the concerned parties, which according to the regulation are: heirs, legatees, executors of wills and administrators of the estate. According to the regulation, the member state of which the deceased had habitual residence shall have jurisdiction to rule on the succession as a whole. Since the certificate is a European document, it will have legal effect in all member states.