Background: An accountant is supposed to secure that the information from a company is true and fair. Recently consulting, or giving advice, has grown to be a major part of an accountants daily work particularly in smaller companies which may have insufficient financial competence themselves. This means that an accountant occupies two parts, as an independent reviewer and as an initiated advisor, which have caused controversy. Purpose: The purpose is to outline and explain how the accountants and audit customers regard an eventual discrepancy between performing the audit and consulting, and to give suggestions how to manage this. The purpose is also to define what customers perceive as quality in consulting an auditor.

The purpose of this essay is to examine if the judgments of accountants differ, in different cases, between the old and the new law. The method we used to investigate the differences was a combination of experimental and non experimental. Our analysis is based on a survey investigation with ten cases. These cases are produced from a model in which the accountant tests his independence. The survey was sent by mail to about a hundred accountants.

This study deals with religious independent schools and its impact on society. The purpose of this essay has been to examine what various teachers from both religious independent schools and public schools have for perception of religious independent schools. The questions highlighted in the study is the teachers´ general view to religious independent schools, teachers´ perception of the Education Act " a denominational education, but a non- denominational teaching", and what teachers believe to be segregated or inclusive.The study has consisted of five qualitative interviews with different teachers, where three of them work at religious independent schools, while the other two teachers work in public schools.The study shows that there are prominent differences of approach to religious independent schools. Teachers who work at religious independent schools avert criticism of religious independent schools and argue that teaching in religious independent schools do not differ appreciably from the public schools. Instead can religious independent schools serve as a good alternative to the public school.

The question of the mandatory audits be or not be has been investigated thoroughly in recent years. Theresult is that the audit obligation in all likelihood will be voluntary for 96 percent of all of Sweden´slimited companies in the summer of 2010. The new draft law gives the accountant the opportunity towork both as an accountant and consultant. The investigation in this script works with the question"Which services the owner-managed companies, which in future not will be forced to audit, demandfrom an accounting firm in the suspension of the mandatory audit?" This will take the investigation outby a quantitative study through questionnaires distributed to 40 limited companies.

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.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

During the 90?s, several reforms took place in order to change the educational system. The reforms intended to increase the freedom of choice and to facilitate the start-up process for driving independent schools. A broad alliance of political parties from left to right supported these reforms. Twenty years later, the independent schools constitute a substantial part of schools in Sweden.

On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

An investigation into the industrial and economic conditions concerning the production, distribution and showing of what the contemporary hegemonic entertainment industry labels independent film..

This essay has a purpose of looking at Swedish independent labels in the music industry and how they communicate with their market through social networks on the internet. There have not been much research about this in the past and we hope to contribute with knowledge to the area. In mind we had the changing music industry, an evolution of the internet and viral marketing communication.To answer our research question we decided to conduct three interviews with people who worked at independent labels and had market communication as their area ofresponsibility. The three independent labels in our study were based in Sweden, except for one that is based in London, England as well as Stockholm, Sweden. We selected the independent labels based on their tendency to work with marketing communication in the social networks on the internet.

Abstract: Purpose: The purpose of this study is to describe the situation for independent hotels. With a thorough case study of ?The Grand Hotel in Lund? ,our intentions is to gain knowledge about the demands a hotel must keep up with in order to be a successful independent hotel, in a market dominated by chain-constellations. Methodology: An abductive method is used as the study form the basis for hypothesis. The first part of the thesis, which describes the line of business, is based primary on secondary data.

The purpose of this thesis was to study the importance of virtual communities for independent record companies. It also aims to examine how these companies use virtual communities in their marketing activities and how to gain competitive advantages by working with virtual communities. A case study based on interviews was conducted with managers from two independent record companies, Music Is My Girlfriend Recordings and B&B Records. Our study has shown that virtual communities are important for independent record companies as tools for finding and addressing the right target market. Useful information about the members of these communities can easily be gathered with the use of the various search options that are available.

The purpose of this study is to search for and compare how teachers in a multicultural municipal school and in a multicultural independent school design their teaching to benefit all the students in the classroom, regardless of background.I wanted to get information about how teachers work from an intercultural perspective. To get information I used qualitative methods, which includes interviews and observations. I interviewed four teachers working in a primary school. Two from a independent school and two from a municipal school.The result revealed that both the independent school and municipal school are working from an intercultural perspective where they try to find different methods to reach every student in the class. Their biggest similarity is that the teachers put a lot of effort on language development since the Swedish language is key to the Swedish society.

In the beginning of the 1990s the responsibility for the schools shifted from the government to the local authorities. This started an era with a freedom of choice for students where they themselves could choose which school to go to. The new system also opened up the possibility for independent private schools to exist side by side with local authority held schools. The overall aim of this study is to determine the factors that affect the location of these independent schools and the geographical pattern these independent schools create. The study in this paper is based on materials from statistics and interviews.

The hotel sector has reviewed big changes, as higher requirements on independent hotels have been set. In order to be able to compete with big hotel chains, it is no longer sufficient to only use the 4P of marketing mix, it is also required a bigger focus on the personnel. Trained and service aimed employees are service companies' intangible assets and they become more important. Globalisation and internationalisation has however contributed to that the labor market has become more open, and employees easier can compare employment conditions or change job.The aim of this essay is to analyze and to evaluate conditions for the internal marketing at independent hotels, in order to be able to achieve employee loyalty. The essay builds on a comparison between managers' and employees' views about internal marketing.A qualitative hermeneutical study has been used in order to be able to analyze and evaluate conditions for the independent hotels' internal marketing.