Syfte: Syftet med vårt examensarbete är att försöka identifiera och analysera hur revisorer definierar revisionskvalité och hur de förvissar sig om att de genomför revision med hög kvalitéMetod: För att nå fram till ett resultat har en abduktiv ansats med en kvantitativ metod använts för denna explorativa studieTeoretiskt perspektiv: Studien utgår ifrån befintlig teori och vetenskapliga studier men även resultatet av våra pilotintervjuer som använts för att urskilja faktorer som kan förklara vårt syfte. Teorier som använts är professionsteori, institutionell teori och byråkulturell teoriEmpiri: Det empiriska materialet grundar sig på en enkätundersökning som vänder sig till Sveriges revisorer i FARs medlemsregister. Det empiriska materialet har analyserats av statistiska testerResultat: Analysen påvisade att de faktorer som har den största positiva påverkan på revisionskvalité är expertis tillsammans med revisorns kompetens.

Introduction: As the media landscape has changed so has fierce competition in the market, giving an effect of stronger commercialization of the media. Societal problems in our society are caused by increased commercialization and market orientation. Media has gone from trusted social institutions to focus on their own economic interests, where owners are expected revenue. The content of the media is characterized more and more by entertainment, because it attracts a larger audience. On one side media is expected to contribute to democracy in society and on the other they are expected to contribute profits to their owners, which creates a conflict in today?s media society.

This study intends to explain the problem with the implementation of new Swedish accounting rules called K2. The rules are simplifications of the general accounting rules and the purpose is to make it easier for small companies to account. Despite this, few small companies have adopted the rules. This study seeks to explain the weak response to the K2-rules using institutional theory.The research objects of this study are Burger King, McDonald?s and two audits and accountants.

Vårt syfte med uppsatsen att identifiera förändringar i fyra svenska bankers internrevision under de senaste tio åren, samt att diskutera effekterna av och orsakerna till dessa förändringar. Den insamlade empirin från Handelsbanken, Nordea, SEB och Sparbanken Finn är analyserad utifrån vår teoretiska referensram. Den teoretiska referensramen består av principal- och agentteori, Finansinspektionens allmänna råd om styrning och kontroll av finansiella företag, The Institute of Internal Auditors riktlinjer för internrevision samt annan lagstiftning och reglering som indirekt påverkar bankernas internrevision. Vår undersökning visar att det finns stora likheter i utvecklingen av internrevisionen mellan bankerna. Till grund för utvecklingen ligger principalens ökade kontrollbehov där skandalerna i näringslivet har varit en drivande faktor.

The Swedish Accounting Standards Board has developed rules of simplification to unlisted companies in Sweden. This project is called the K-project and is divided into four different categories, K1-K4, after the different companies? size and legal form. The K-project was put together to develop how the ongoing reporting should be ended with an annual report. 2013 is the year to choose between K2 and K3-regulations in smaller, unlisted companies.

Since January 1st 2008, companies have the opportunity to become certified by the new common customs system Authorized Economic Operator (AEO). This opportunity is presented so that authorities together with operators are trusted to ensure that it is the correct cargo that gets transported. Attends Healthcare AB (Attends) has decided to implement this certification. To qualify there are a number of criteria that needs to be met. The aim of this thesis is to verify if Attends can meet the required criteria.

Då internrevision utförs finns det tre deltagande parter, beställaren, den som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att kartlägga och analysera om intrycket av internrevision för de som är mottagare stämmer överens med den nya definitionen av internrevision. För att besvara syftet har fyra olika aktörer intervjuats. Personliga intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå: Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank. Resultaten som framkom av studien visar att de aktörer som intervjuats upplever internrevision väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999.

Då internrevision utförs finns det tre deltagande parter, beställaren, den som utför tjänsten och mottagaren. Syftet med den här uppsatsen är att kartlägga och analysera om intrycket av internrevision för de som är mottagare stämmer överens med den nya definitionen av internrevision. För att besvara syftet har fyra olika aktörer intervjuats. Personliga intervjuer har genomförts med bankcheferna på de fyra storbankerna i Luleå: Handelbanken, Nordea, Skandinaviska Enskilda Banken och Swedbank. Resultaten som framkom av studien visar att de aktörer som intervjuats upplever internrevision väl överrensstämma med den nya definition som Institute of Internal Auditors antog 1999.

ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.

This thesis explores how the concept of ?legal corruption? manifests itself within the European Investment Bank with a modern approach to the theoretical understanding of anticorruption efforts. This approach conceptualises the idea of complementing theories based on contextual applicability rather than focusing on their competing qualities. The European Investment Bank (EIB), as the world?s largest multilateral lender, is an underexplored yet vital organ of the European Union, which has recently faced criticism for its alleged lack of transparency and dubious application of policy.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

The accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks and laws evolved and gained a significant role in the organization and its surroundings. The aim of the present study is to find out how four companies in the Kristianstad region are working to ensure its internal control and how they work to minimize risk and reduce uncertainty. We have used a qualitative method and interviewed a person in a senior position in each company.

Purpose: The purpose of this essay is to describe the social media usage of five European official national tourism organizations (NTO). The essay proceeds to discuss and evaluate the findings, whilst reflecting on the advantages of social media usage from the point of view of an official national tourism organization.Method: The authors used three different methods of research: one structured observation to study the national tourism organizations? everyday work in social media, one field stimulation to study if and how different NTO respond if a prospective visitor makes them a direct question via social media and finally an email interview to gain insight into NTO?s underlying strategies and policies about social media usage.Theoretical framework: The theories that have been used in this paper include the Uses and gratifications model, theories of one-way and multi-way communication, theories of social media and relationship marketing.Conclusion: By making use of social media the company releases some of its control to the customers as the latter can express their opinions freely in this type of media. One of the advantages of social media is that the platform favors dialogue and feedback. Social media can be used for traditional one-way communication, but works best as a supplement to the regular marketing activities, allowing the activities on social media platforms to focus on branding and building long-term customer relationships.

Purpose: The purpose of this essay is to describe the social media usage of five European official national tourism organizations (NTO). The essay proceeds to discuss and evaluate the findings, whilst reflecting on the advantages of social media usage from the point of view of an official national tourism organization.Method: The authors used three different methods of research: one structured observation to study the national tourism organizations? everyday work in social media, one field stimulation to study if and how different NTO respond if a prospective visitor makes them a direct question via social media and finally an email interview to gain insight into NTO?s underlying strategies and policies about social media usage.Theoretical framework: The theories that have been used in this paper include the Uses and gratifications model, theories of one-way and multi-way communication, theories of social media and relationship marketing.Conclusion: By making use of social media the company releases some of its control to the customers as the latter can express their opinions freely in this type of media. One of the advantages of social media is that the platform favors dialogue and feedback. Social media can be used for traditional one-way communication, but works best as a supplement to the regular marketing activities, allowing the activities on social media platforms to focus on branding and building long-term customer relationships.

Purpose: The purpose of this essay is to describe the social media usage of five European official national tourism organizations (NTO). The essay proceeds to discuss and evaluate the findings, whilst reflecting on the advantages of social media usage from the point of view of an official national tourism organization.Method: The authors used three different methods of research: one structured observation to study the national tourism organizations? everyday work in social media, one field stimulation to study if and how different NTO respond if a prospective visitor makes them a direct question via social media and finally an email interview to gain insight into NTO?s underlying strategies and policies about social media usage.Theoretical framework: The theories that have been used in this paper include the Uses and gratifications model, theories of one-way and multi-way communication, theories of social media and relationship marketing.Conclusion: By making use of social media the company releases some of its control to the customers as the latter can express their opinions freely in this type of media. One of the advantages of social media is that the platform favors dialogue and feedback. Social media can be used for traditional one-way communication, but works best as a supplement to the regular marketing activities, allowing the activities on social media platforms to focus on branding and building long-term customer relationships.