The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

The purpose of this study has been to examine how customers, by interacting with each other, can communicate and create the image of a brand. We find this topic to be relevant since there are no previous studies conducted concerning the customers influence on the brand image. Our ambition has been to describe in what ways and to what extent the customer can affect and influence the brand image by communicating with other customers. To fulfill our purposed we have targeted three important questions which are:? In which ways can the customer affect the communicated image of a brand?? To what extent can the customer influence the brand image and the perceived value?? Who has control over the brand, the customer or the company?For this study we have used a qualitative approach in which we have conducted eight personal interviews with brand consultants and the editor of the magazine Dagens Media which has given us the foundation for our analysis.

Human Resource Management (HRM) has an increasingly strategic role in today?s organizations as the supply of managers is an integral part of the strategic work. In order to retain competence and knowledge, firms are usually designed so that the employees can develop their careers within the firm. Company X is a company in the financial sector and is an example of such firm. However, at Company X: Department Y, very few employees apply for the management positions when they are announced.

This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

Sweden is a country based on democracy and equality. As a result, both men and women areencouraged to aspire equal career opportunities.The aim of this study is to explore how social and cultural contexts, as well as gender aspects,affect Swedish Upper Secondary Class pupils when they choose career. The study focuses onstudents who have chosen an ambitious school curriculum.As method, the study uses both qualitative interviews with students and a quantitative survey.The theoretical framework is based on gender theory and on the social and cultural contexttheory of Bourdieu.The result of the study shows that gender and social as well as cultural context affect students?ambitions and career choices..

This thesis treats how accountancy companies works to maintain customer relations. This is getting more important in the accounting business because there are several inner and outer factors available that may affect customer relations in this business area. The main question with the thesis is: How works accountancy companies with keeping customers?The purpose with the research was to investigate and identify which inner and outer factors that may be important from a company perspective to keep customers. Another purpose was to investigate if there existed any differences between the companies in how they are handling different factors like for example a law change and how it could affect customer relations.

Cause-Related Marketing (CRM) is a marketing activity that has grown popular in the USA and studies have been carried out that explore how American consumers perceive and react to CRM. In Sweden, however, CRM has not yet found ground to any greater extent, and therefore there is limited research on how Swedish consumers react to CRM and how they perceive it. In this study, eight Swedish consumers are interviewed regarding their perception of CRM. The main findings of the investigation are that Swedish consumers fit well into a model that is based on American consumers? responses to CRM.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

The aim in this thesis is to study what attitude music teachers in Sweden and New Zealand have towards Information and Communication Technology (ICT) in music education and obtain a better understanding of how their attitudes affect the way they use ICT in their teaching. Another intention is to discuss differences and similarities between the teachers´ preferences regarding this issue in the two different countries, and whether it has any effect on teaching. It's a qualitative study based on interviews with music teachers from both countries. Through the answers we can get an impression about how ICT is used in music education, how the curriculum is interpreted when it comes to use ICT in music education and how the teachers' attitudes towards ICT affect the music education. This thesis shows that teachers are positive towards ICT in music education but the attitude, knowledge and the way of using it differs, due to access to technology and different opinions about what is essential in music and what is pedagogical.

The purpose of this paper is to study how Swedish CFOs perceive that the requirement for companies to issue quarterly reports affect business operations in the company. The fact that it is regulations on the Stockholm Stock Exchange, and not the law, that requires companies to issue quarterly reports makes Sweden unique in Europe. The paper is based on interviews with CFOs from 32 companies quoted on the Stockholm Stock Exchange. The major finding in the study is that a majority of the CFOs perceive that the pressure for short term results, created by quarterly reports, affect their work and the investment decisions made in the company. Also CFOs feel that the market over interprets the information given in quarterly reports.

The last years? financial situation has contributed to an increased willingness from the banks to handle risks. The most important risk to cope with is a risk that is related to a customer?s ability to repay loans. Forecasts indicate that in the future, Swedish farmers will be facing profitability challenges, which points to a need to reconsider the banks procedures considering risk management in credit granting for agricultural businesses.Today?s risk management will be given two complements in this study.

Syftet med föreliggande uppsats var dels att psykometriskt utpröva en svensk översatt självskattningsskala för bland annat skam, Test of Self-Conscious Affect (TOSCA) och dels att undersöka i vilken grad patienter, som får korttidsbehandling av social fobi med hjälp av kognitiv beteendeterapi upplevelse av skam förändras. För den psykometriska utprövningen utgjordes jämförelsegruppen av 72 st psykologstuderande vid psykologiska institutionen, Stockholms universitet. Den kliniska gruppen utgjordes av 8 st behandlingsdeltagare. Resultaten visar att TOSCA har en god intern konsistens och en hög test-retest relia¬bilitet. Dock kunde ej testets samtidiga validitet påvisas i denna studie.

This paper investigates a number of components that influence the relationship between consultant and client in a procurement process of ERP. The paper deals with Trust, Commitment, Cooperation and Satisfaction. The problem lies within the fact that consultants do not know how and to what extent the components affect relationship quality. Based on the theories in the areas of procurement, relationship marketing and relationship quality, information has been gathered about how the various authors believe a procurement process works, how they view relationship marketing and how relationship quality is created. The components discussed are trust, commitment, cooperation and satisfaction.

The aim of our master thesis is to study the way valuation of real estate is conducted by real estate companies. Furthermore we want to identify the factors that affect the relevance and reliability of the valuation. The reason for this is the introduction of IFRS, in 2005, and the application of the IAS 40 rules stating that real estate are to be recognized at fair value on the balance sheet. To do this we have performed a case study on 10 Swedish real estate compa-nies listed on the Stockholm stock exchange, OMX, Large Cap and Mid Cap list to see how the share value has performed in relation to the reported net asset value since 2005 and how they value their collection of properties. We also studied the assumptions made by real estate company analysts.

The purpose of this study has been to examine how customers, by interacting with each other, can communicate and create the image of a brand. We find this topic to be relevant since there are no previous studies conducted concerning the customers influence on the brand image. Our ambition has been to describe in what ways and to what extent the customer can affect and influence the brand image by communicating with other customers. To fulfill our purposed we have targeted three important questions which are:? In which ways can the customer affect the communicated image of a brand?? To what extent can the customer influence the brand image and the perceived value?? Who has control over the brand, the customer or the company?For this study we have used a qualitative approach in which we have conducted eight personal interviews with brand consultants and the editor of the magazine Dagens Media which has given us the foundation for our analysis.