In September 2008, a proposition to limit auditors? liability for statutory audit was launched by a Swedish Government official report. Auditors? legal liability in this respect has been joint and unlimited for more than 60 years in Sweden. By using a qualitative literature study method, this paper aims at discovering how the proposed change in legal liability affects the legitimacy of auditors in Sweden.

Bachelor thesis ? ControllerEconomics, Linneaus UniversityTitle:From data to information ? a case study at Södra Cell Mönsterås Authors:Sofie Gotting, Renée Lundberg and Emma Molin Tutor: Anders Jerreling Examiner: Fredrik Karlsson In Sweden, the process industries employs nearly 600 000 people and it accounts for about 60 percent of the country's net export. In many industries today, there is a growing emphasis on calculations. They are used to manage and control the activities in today?s organizations, one of these industries is the process industry.

The purpose of this study is to investigate the proposed leasing standard's potential effects on stakeholders' financial key ratios and estimated bankruptcy risk via prediction models based on accounting ratios. This is achieved by adjusting the financial statements in accordance with the three most widely used ways of dealing with operating leases at date; capitalizing using a multiple, capitalizing through a present value method and to not adjust for them at all. Since the discounted method is said to reflect the proposed standard the closest, this version will be compared against the two other versions. The research is based on Nordic retail companies due to their high share of leases. The study shows that the unadjusted key ratios and estimated bankruptcy risks tend to be too low and would therefore deteriorate in combination with the new standard, when again the multiple method results in too weak key ratios and high estimated bankruptcy risk and would therefore tend to improve in combination with the new standard.

To be able to handle tomorrows need for limited energy consumption we need to reduce our use of energy. The building sector stands for around 40 % of all energy consumption in the society. The government has put up a goal to reduce the energy consumption in our buildings with 20 % by year 2020 and 50 % by year 2050 compared with year 1995. To be able to do reach that goal we need a more energy efficient building stock.The main part of the energy used in our buildings is used for space heating. By installing ventilation systems with heat recovery on the exhaust air it is possible to use the heat-energy in the exhaust air to warm up the incoming air.

This study is an assignment from the council of Södra Småland county to investigate how equality between boys and girls progresses at compulsory schools in Kronoberg county. The study was undertaken to find suggestions on how work with equality could best be stimulated.The key question was to elaborate how a decentralized rule and structural context of an organisation can affect an implementation of political decisions. The methodological approach adopted can be defined as inductive, it was analysed how the respondents from some selected schools in Kronoberg county themselves relate to the concept of equality between men and women and their experience and understanding of how the concept of equality between sex is understood in their work at school.School-legislation today demands that active measures are undertaken to promote equality between boys and girls and in general almost all the respondents of my study describe equality as an utterly important question. My findings although, at the same time, indicate a gap between rhetoric and practice. The findings of my study suggest that structural relations and a decentralised organisation can constitute a hindrance for implementing equality between men and women in schools.

Purpose Based on the new comprehensive income due to changes in IAS 1, the authors aim to describe how a listed corporate accounting is affected by IAS 1 and the new income statement.Methodology This study uses an inductive approach with a combination of qualitative and quantitative data, using financial rapports from the investment company Latour. This case study is based on Latour?s all published financial statements under the period 2008 to 2012.Result The study resulted in different observations of Latour's operational and financial performance, share price trends as well as ratios. The study's authors can see that Latour's net income and comprehensive income differ due to changes in IAS 1. They can also observe the effect of clean surplus in Latour?s income statement.

Previous research has confirmed that the ability to repeat non-words has a close connection to a child?s language acquisition (Adams & Gathercole, 2000; Gray, 2003; Sahlén, Reuterskiöld-Wagner, Nettelbladt & Radeborg, 1999). It is also known that a repetition task is aided if the word is well known to the child (Roy & Chiat, 2004; Sahlén, m.fl., 1999). A relatively under-investigated area is that of the influence of prosodic variables on repetition of words and non-words.In the current study, 44 Swedish children between the ages of four and six years with typical language development were tested regarding word- and non-word repetition abilities. The words and non-words were matched based on stress, tonal word accent and number of syllables.

Nedskrivningsprocessen av goodwill inneh?ller ofta flera subjektiva v?rderingar som f?retagsledningen beslutar om. Tidigare studier vittnar om v?lk?nda fenomen som resultatmanipulation och big bath accounting, dessa f?rekommer i andra delar av v?rlden, n?r det kommer till goodwillnedskrivningar. Studien syftar d?rf?r till att unders?ka sambandet mellan byte av VD och goodwillnedskrivningar i Sverige.

Today's industries are constantly evolving and the demands according to quality for products and services produced and performed are becoming more and higher. ISO 9001 is a standard that serves as a tool for organizations who wants to effectively control and manage their quality workforce on business different processes. A background to the introduction of a quality managementsystem towards Skärås svets och mekaniska in Västerås are that more and more customers demand this from a company to enable it to obtain an order of production.Efforts to introduce a quality system such as ISO 9001-2008 all begin with to carry out a situationanalysis of the business. Skärås svets och mekaniska currently has no existing quality management system so therefore there is no current directives regarding who is responsible, for a future certification in the business.By structuring a situation analysis of the business. You get a good overview of the business and how it is conducted today.

Då det inom fordonsindustrin blivit vanligare med allianser och samgåenden har jag i denna studie valt att undersöka interorganisatoriska relationer. Jag har valt att undersöka hur olika ekonomistyrningsmetoder används i interorganisatoriska relationer inom den svenska fordonsindustrin. Då leverantörerna inom fordonsindustrin har fått ett större ansvar valde jag att undersöka ekonomistyrningsmetoderna utifrån leverantörers perspektiv. Ekonomistyrningsmetoderna som jag undersökt är target costing, open book accounting och information som underlag i ekonomistyrningen. De olika ekonomistyrningsmetoderna kan karakteriseras av antingen dominans eller ömsesidighet, därför blev det också intressant att undersöka vilka tecken på dominans och ömsesidighet som fanns.

This study investigated a local aspect of theSwedish elementary school modernization process between the years 1871-1882.Previous studies have been drawn from the school inspectors own reports andshow that the schoolboards housed a negative and resentful attitude towardsreforms and the school inspectors often felt that the parish priests were moreinclined to changes than the schoolboards themselves.  Other research on elementary schoolmodernization has stressed the matching grants as a major cause of developmentand further establishment. In this study, however, a schoolboards own notes inthe form of meeting protocols during an eleven year period as well as a letterby a priest Erik Lundberg, Redogörelseför skolhusfrågan i Tierp dated 6 October 1880 were analyzed to see if theprevious explanation of school modernization, in particular with regard to thereluctance to change by the schoolboards goes to demonstrate and confirm. Theresults of this study have shown that even if the schoolboards do notimmediately follow the school inspectors instructions, it seems not primarilybeen due to resentment. Reforms within the school world are well known forbeing time-consuming but for the current period, as this study concerns andwithin this specific parish there were conflicts of interest which are notshown when only the inspector?s accounts and reports are examined.

From a new perspective, this paper will examine the artillery and the pike role in the period 1700-1712 and the battalion´s battle formation in the Caroline combat tactics. Carolinian battle tactics were practiced during the period 1700-1721. The results from my study will be compared to existing research opinion regarding the selected subject areas, if the result confirms the thesis or question the existing research opinion. The source material used consists of eyewitness accounts from the period consisting of diaries, memoir, biography, general muster rolls and historical literature covering the subject. The analysis shows that the Caroline artillery took part in 12 battles during the period of 1700-1712.

The effects of the deregulation of the electricity market 1996 in Sweden on short-term hydropower regulation are unknown. This report investigates patterns in subdaily regulation in the Ångerman River Basin during the period 1993-2011. Differences in subdaily flows and zero flow events between the periods 1993-1995 and 1996-2011 were studied by analyzing hourly data from 8 regulated and 8 unregulated locations with four subdaily flow variation indices. No correlations between the market deregulation and the regulation intensity in the Ångerman River basin were detected. The number of days natural ranges of variability were exceeded and the magnitude of subdaily variation were significantly higher at regulated locations.

This project aims at investigating if the use of UML as a support to small-scale development ofan embedded system is relevant. The investigation is conducted by using UML during the initialphase of the development ofTelfafill, a filling machine by the company ?Telfafill AB?. The aimof the development of Telfafill is to separate the user interface from the control unit. In additionto this main objective, Telfafill AB would like possible changes to, and additions of,functionality of the filling machine to be investigated.Within the boundaries of this project, the development of Telfafill reached a full requirementspecification of the proposed system, and contact was made with potential external developers.No prototype construction had been started when the project ended.

When the local authorities establish a plan for land use planning, they have to judge if the influence on the environment could be of such a grade that they have to make a special Environmental Impact Assessment (EIA), following national laws and EU-directives. The laws for the process in Sweden is set by the Swedish Parliament, with advisory given by the central government authority, the National Board of Housing, Building and Planning, Boverket. For EU, the laws is set by the European Parliament and the Council. The laws and directions for this process have been changed for Sweden in recent years, and the aim of this study was to compare the contents of three different Environmental Impact Assess¬ments to see if there has been any change in appearances and content in later years, as well as to see if different municipalities and authors have effect on the EIAs. According to different studies some of the EIA done are without insufficient focus on main environmental issues in the EIA, or even that some information is missing.