Mervärdesskatten infördes i Sverige den 1 januari 1969 med lagen (1968:430) om mervärdeskatt, så kallad moms. År 1994, året innan Sveriges inträde i EU, infördes Mervärdesskattelagen (1994:200) som anpassats till EG-rätt. Mervärdesskatten är alltid 25 procent om inget annat anges. Kunderna betalar moms till företaget och företagaren betalar in skillnaden mellan utgående moms och ingående moms till Skatteverket. Många företag bedriver blandad verksamhet, det vill säga både momsfri och momspliktig verksamhet som berättigar till avdrags- eller återbetalningsrätt av mervärdesskatten. Verksamheten delas in tre delar; momspliktig, momsfri och blandad. I den momsfria delen får inga avdrag göras medan fullt avdrag får göras i den momspliktiga. I den blandade verksamheten sker avdrag genom fördelningsnycklar.   Syftet med studie var att se hur verkligheten stämmer överens med de teoretiska idéerna. Författaren har valt att göra en flerfallsstudie med ett juridiskt synsätt. Empiriskt material har samlats in genom semistrukturerade intervjuer för att skapa en mångsidig bild av mervärdesskatten och blandade verksamheter. Resultatet visar att verkligheten är mer komplext än vad teorin beskriver. Studiens teoretiska referensram består av lagar, beskattningsmyndighetens uppbyggnad, EG-rätt och anpassning av Svenska lag till denna och slutligen täcker referensramen viss redovisningsteori när det gäller blandad verksamhet.   Analysen är en tolkning av intervjusvaren som ställts mot referensramen för att se hur de stämmer överrens med varandra eller inte stämmer överrens. Författarens slutsatser av arbetet berör skillnader mellan empirin och teorin. Slutsatserna berör även vad som påverkat uppkomsten av dessa skillnader. Författarens slutsats är att den teoretiska basen stämmer till viss del med den empiriska verkligheten hos redovisningsbyråerna och att redovisningsbyråerna ställer högre krav på företagarens redovisning än förväntat. Författarens slutsats är att fastighetsbolagens verklighet inte stämmer överrens med den teoretiska basen då samma fördelningsnyckel används på hela verksamheten. Mervärdesskattedirektivets uppgift om uppdelning efter årsomsättning i respektive verksamhet frångås då yta är den vanligaste fördelningen enligt författarens slutsats.   Nyckelord: Redovisning, mervärdesskatt, blandad verksamhet, fastigheter, momsfri verksamhet, momspliktig verksamhet / Added-value tax was introduced in Sweden January 1st 1969 through legislation and the term is shorted as VAT. 1994, the year before Sweden's entry to the European Union, the VAT legislation was adapted and reformed. The added-value tax is always 25 percentages if nothing else is stated. The customers pay VAT to the company and the company's task is to deliver this money to The Swedish Tax Agency, the company pays the difference. A lot of companies conduct business that are blended which means that there are activities that are both free of VAT and activities where VAT has to be accounted for. Added-value tax that needs to be accounted for qualifies the company for deduction or payback of the VAT. The company's operation can be divided into three areas; free of VAT, VAT needs to be accounted for, and blended. The area that is free of VAT allows no deduction while in the other full deduction needs to be done. In the blended area the deductions are made through something called distribution keys.   The purpose of the study is to see how the empirical world harmonize whit the existing theoretical base. The author has chosen to conduct a case study that involves more than one case. The study is based on a legal perspective and the collection of the empirical material is conducted through semi-structured interviews. The reason is to provide a versatile picture of VAT and the blended area. The results demonstrate that reality, in other words empiric, is more complex than the theory describes it. The theoretical base describes legislation, the framing of the Swedish Tax Agency, European Community legislation and the adoption to EC in Swedish legislation. Also some specific accounting theories are mentioned that concerns the case study and the blended area of a company.   The analyze is an interpretation of the interviews put against the theoretical base to see how well they coincide or not. The authors conclusion of the study concerns differences between the empirical world and the theory. The authors conclusion is that the real estate concerns empirical world is different towards the theory because they only use one distribution key at all blended area instead of diversify in distribution keys. European Community endorse annual turnover as distribution key and Swedish legislation deviate from that because they endorse area as distribution key.   Keywords: Accounting, added-value tax (VAT), blended areas/operations, real estate, VAT free areas/operations, VAT accountable areas/operations.

El impacto de Internet y la tecnología que la desarrolla está siendo un elemento de cambio en los procesos tradicionales en los que se desenvuelven los Medios de Comunicación Social, generando nuevos modelos comunicativos entre los que destacan los portales periodísticos como figuras emergentes. La situación actual es fruto de un proceso evolutivo desarrollado a lo largo de los últimos años, aunque la popularidad que posee la red Internet en la Sociedad de la Información ha propiciado una verdadera explosión en este ámbito. Resulta conveniente, no obstante, realizar una revisión exhaustiva de la evolución histórica del periodismo electrónico hasta llegar a los actuales niveles, donde los portales periodísticos se están consolidando como nuevos medios de comunicación social. Una percepción adecuada del estado de la cuestión, precisa de un análisis taxonómico de los componentes de estos portales: productos informativos, productos documentales y servicios de valor añadido. Esta observación permitirá definir el grado de desarrollo en el que se encuentran los portales periodísticos, señalando tanto los aspectos más positivos alcanzados como la serie de carencias identificadas, junto a las posibles tendencias de evolución que giran alrededor de la calidad del contenido. Fruto de la revisión se propone un modelo de referencia para el diseño de los portales periodísticos, con base en una serie de niveles de desarrollo que permitirán el establecimiento de un principio metodológico para futuros proyectos sobre esta cuestión, abordados tanto desde una perspectiva periodística como documental. / The impact of the Internet in the communicational dimension has made the structures of the traditional mass media to stagger, having generated new communicative models among which the journalistic portals outstand as the most relevant examples. The present situation is the result of an evolutionary process spanning throughout the last decade, although the growing popularity of the Internet in the Information Society has recently caused a true outbreak. It is advisable, however, to carry out an exhaustive revision of the whole evolution of Digital Journalism up to today's standards, with the journalistic portals turning into the new and independent mass media. A sensible perception of the this fact calls for a taxonomic analysis of the components of the portals: informative products, documentary products and added value services. This analysis will enable us to define the degree of development of the Journalistic Portals, bringing up both the most positive aspects as well as all the detected deficiencies, along with the most likely tendencies of evolution involving the quality of their contents. The final result of this revision should provide a model of reference for the designing and developing of Journalistic Portals, based upon a series of development levels that will grant a methodology background for future projects in this field, with both a journalistic focus and a documentary one.

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Made available in DSpace on 2010-04-20T20:52:02Z (GMT). No. of bitstreams: 3 142099.PDF.jpg: 20928 bytes, checksum: 63bc27794a77bef56ae640e0cc7ff9d9 (MD5) 142099.PDF: 1098317 bytes, checksum: 0ff5e208e40dfa2ede2dc61bafa0e018 (MD5) 142099.PDF.txt: 360667 bytes, checksum: 2813a5acef6f6ca2c147734b1edfb795 (MD5) Previous issue date: 2005-02-21T00:00:00Z / Verifica-se hoje, no Brasil, a emergência de uma série de estudos, tanto no lado acadêmico quanto no lado governamental e empresarial, relacionados às aglomerações industriais, mais notadamente clusters e Arranjos Produtivos Locais (APLs). Contudo, a maioria destes se direciona a abordagens metodológicas qualitativas, deixando o aspecto quantitativo ainda pouco explorado. Outro fato também constatado sobre estes estudos é que poucos são aqueles que se direcionam a avaliar o desempenho das firmas localizadas em aglomerações industriais, em comparação com as não aglomeradas. Este trabalho teve como objetivo preencher parcialmente esta lacuna. Marcado por uma abordagem quantitativa, buscou-se avaliar como as firmas aglomeradas se desempenham economicamente em relação às não aglomeradas. Dado o aparente ganho de competitividade do setor de confecções brasileiro e a importância relativa na economia que este voltou a adquirir após décadas de decadência, as firmas deste setor localizadas no estado de São Paulo foram as escolhidas para a análise. Para alcançarmos este objetivo, foi utilizada uma base de dados secundários que, conjugada com informações relativas às aglomerações industriais existentes no estado de São Paulo, permitiu avaliar o desempenho das firmas de confecções através de medidas relacionadas ao conceito de Valor Adicionado. Contrariando as expectativas geradas pela revisão de literatura, foi constatada a ausência de evidências que confirmem que as firmas localizadas em aglomerações industriais se desempenhem melhor do que as firmas não aglomeradas. Opondo-se de forma mais intensa às expectativas, foi constatado que as firmas localizadas na cidade de São Paulo, região com a maior aglomeração de firmas do setor de confecções, possuem seu desempenho econômico prejudicado. Todavia, dado o caráter exploratório do estudo, os resultados não devem ser generalizados, ficando estes restritos às empresas componentes da amostra. / Nowadays in Brazil, a set of studies are emerging, as much from the academic side as from the governmental and corporative side, concerning to the industrial agglomeration, mainly clusters and Local Productive Arrangements (LPAs). However, the majority of those studies are conducted trough approaches of qualitative methodology. Another evidence about such studies is that they seldom develop research towards the performance of the firms located in industrial agglomerations compared to other firms not agglomerated. This work had as objective to partially fulfill that gap. Determined by a quantitative approach, it aimed to evaluate how the agglomerated firms perform economically when compared with the ones that are not. Considering the apparent competitive advantage of the Brazilian textile sector and the relative economic relevance that it rebuilt after decades of decadence, firms from this sector located in São Paulo state were selected for analysis. To reach this goal, a secondary data base was used, together with information concerning the industrial agglomerations existing in São Paulo state, which has allowed evaluating the firms’ performance trough measures related to the concept of Added Value. Contrary to all expectations raised by the bibliographic review and preparatory research, no evidence that confirms that firms located in industrial agglomerations have better performance than the not agglomerated firms was found. Moreover, the research revealed that the firms located in São Paulo city, the region with the biggest agglomeration of firms of the textile sector, have their performance jeopardized Nevertheless, taking into account the exploratory nature of this study, the results should not be generalized to all the textile industry sector, remaining such results strictly adequate to the firms of the sample.

Text in Afrikaans / Die doel van die onderhawige studie is onder meer om loopbaanorientering aan die tersiere student (BSc Agric) teoreties te fundeer. 'n Uitgebreide Europese studiereis is ondemeem met die doel om bestaande loopbaanorienteringsprogramme aan tersiere instansies, veral universiteite, te ondersoek en die effektiwiteit daarvan te evalueer ten einde voortreflikhede te implementeer. In hierdie studie word die loopbaanorienteringsprogram vir BSc (Agric)studente aan die Universiteit van Pretoria wat reeds in 1994 ontwerp en ge'implementeer is, beskryf sowel as die behoeftepeiling wat onder BSc (Agric)-studente (voor en na die implementering van die program), en vennote in die landboubedryf gedoen is. 'n Verdere doel met die studie is om 'n wetenskaplik verantwoorde loopbaanorienteringsverrykingsprogram vir BSc (Agric)-studente aan die Universiteit van Pretoria te begrond, te ontwerp, die implementering daarvan te beskryf en die resultate daarvan te evalueer. Daar is gepoog om beide loopbaanontwikkelings- en studente-ontwikkelingsteoriee te beskryf en uit te le as fundering vir 'n verantwoorde loopbaanorienteringsverrykingsprogram vir tersiere studente. 'n Oorsig en perspektief is gebied op bestaande loopbaanorienteringsprogramme en -inisiatiewe in 'n intemasionale, nasionale en plaaslike konteks. Die verskynsel van die snelveranderende wereld-van-werk is literatuurmatig gepresiseer en die implikasies uitgewys vir die opleiding van en loopbaanorientering aan die student in die Landbouwetenskap. 'n Behoeftepeiling van loopbaan (en lewens-)kundighedeen vaardighede waaroor graduandi moet beskik is gedoen onder BSc (Agric)-studente (v66r en mi programimplementering) en onder vennote in die landboubedryf. Die ontwikkeling, beslaggewing en ,evaluering van 'n loopbaanorienteringsverrykingsprogram vir BSc (Agric)-studente is beskryf en toegelig. 'n Samevatting van die studie is gegee met enkele gemotiveerde aanbevelings wat uit die navorsing voortvloei. Voorstelle is gemaak vir die inisiering van 'n loopbaansentrum vir studente van die Universiteit van Pretoria. / The aim of this study is amongst others to lay the theoretical foundation of career orientation for BSc (Agric)-students. An extensive European study tour was undertaken with the aim of investigating and evaluating existing career orientation programmes and/or student enrichment endeavours at the various tertiary institutions especially universities. The effectiveness of these programmes was evaluated with the aim of utilizing and implementing aspects of them. In this study the career orientation enrichment programme for BSc (Agric)-students that was already designed and implemented at the University of Pretoria in 1994, is described. The needs of the BSc (Agric)-students before and after the implementation of this programme were determined as well as those of the partners in the agricultural industry. Another aim of this study is to describe the foundation, design and implementation of a scientific, accountable career orientation enrichment programme for BSc (Agric)-students at the University of Pretoria and to evaluate the outcome thereof. The various career development and student development theories are elucidated and described as a foundation for an accountable career orientation enrichment programme for tertiary students. An overview is given of career orientation programmes and initiatives in an international, national and local context. The phenomenon of the fast changing world-ofwork is described and defined more precisely through a literature study with reference to the implications for the training of and career orientation regarding the student in the Science of Agriculture. An investigation was done of the career (and life-) skills that graduates have to attain. The needs and views of BSc (Agric)-students (before and after the programme implementation) and partners in the agricultural industry were extracted. A summary is given of the arguments put forward in this thesis together with some recommendations that have emerged from this research. Proposals are made for the initiation of a career centre for students at the University of Pretoria. / Psychology of Education / D. Ed. (Sielkundige Opvoedkunde)

Submitted by ibson santos (ibsonjunior@hotmail.com) on 2012-10-25T20:57:01Z No. of bitstreams: 1 Estratégia de Posicionamento no Varejo Farmacêutico com Foco no Cliente Idoso.pdf: 2047735 bytes, checksum: 80e2ae5bef27ca3423179636d714e9d1 (MD5) / Approved for entry into archive by Janete de Oliveira Feitosa (janete.feitosa@fgv.br) on 2012-10-31T18:34:11Z (GMT) No. of bitstreams: 1 Estratégia de Posicionamento no Varejo Farmacêutico com Foco no Cliente Idoso.pdf: 2047735 bytes, checksum: 80e2ae5bef27ca3423179636d714e9d1 (MD5) / Approved for entry into archive by Marcia Bacha (marcia.bacha@fgv.br) on 2012-11-06T11:43:45Z (GMT) No. of bitstreams: 1 Estratégia de Posicionamento no Varejo Farmacêutico com Foco no Cliente Idoso.pdf: 2047735 bytes, checksum: 80e2ae5bef27ca3423179636d714e9d1 (MD5) / Made available in DSpace on 2012-11-06T11:45:01Z (GMT). No. of bitstreams: 1 Estratégia de Posicionamento no Varejo Farmacêutico com Foco no Cliente Idoso.pdf: 2047735 bytes, checksum: 80e2ae5bef27ca3423179636d714e9d1 (MD5) Previous issue date: 2012-08-23 / The present study aims to present a case study of an integrated pharmacy and how this company has positioned itself in the pharmaceutical retail market before its competitors, with a strategy focused on the elderly client and as added value to their services, creating value for themselves and for their clients. The theoretical foundation of this project is directly linked to the concepts of competitive strategies focused on differentiation of services to the elderly. Data collection was carried out a survey, from a convenience sampling and non-probability, with two hundred elderly banks in the city of Cabo Frio, to understand the profile of this consumer. Based on the results presented, it was the strategic importance of a small company to identify a niche and position yourself correctly in the pharmaceutical retail market, thus competing with the big drugstore chains that have established themselves in the city. / O presente estudo tem como objetivo apresentar um estudo de caso de uma farmácia integrada e como esta empresa se posicionou no mercado do varejo farmacêutico perante seus concorrentes, com uma estratégia focada no cliente idoso e como agregou valor aos seus serviços, criando valor para si e para seus clientes. A fundamentação teórica deste projeto está diretamente ligada aos conceitos de estratégias competitivas focada na diferenciação de serviços ao idoso. Na coleta de dados foi realizada uma pesquisa, a partir de uma amostragem por conveniência e não probabilística, com duzentos idosos nos bancos da cidade de Cabo Frio, para entender o perfil deste consumidor. Com base nos resultados apresentados, verificou-se a importância estratégica de uma pequena empresa identificar um nicho e se posicionar corretamente no mercado do varejo farmacêutico, conseguindo assim competir com as grandes redes de drogarias que já se estabeleceram na cidade.

Le développement professionnel des enseignants a longtemps été identifié comme essentiel à la réussite de l'adoption des TIC en éducation (BECTA, 2009). Des programmes de formation efficaces sur les TIC pour le développement professionnel des futurs enseignants devraient veiller à ce que, une fois diplômés, les enseignants aient les compétences et les connaissances nécessaires pour utiliser efficacement les TIC dans les salles de classe non seulement en raison de la nécessité pour les enfants de développer des compétences qui leur permettront de bien se débrouiller dans la société moderne (UNESCO, 2011; Dede, 2014), mais aussi, en raison de la valeur potentielle de ces technologies comme outils d'apprentissage (Gill and Dalgarno, 2008). Les TIC sont donc, devenues des incontournables pour les enseignants et les apprenants dans le contexte de la société du savoir. Cependant, lorsqu’on regarde leurs usages et leurs impacts on n’est pas satisfait après tout ce qui a été investi en termes de formation, argent, équipement, etc. Une des causes semble être la formation des enseignants, notamment dans son contenu et dans les stratégies de formation adoptée (Villeneuve, et al. 2012). Nous avons développé une intervention de formation pour rendre opérationnel le modèle IntersTICES (Peraya and Viens, 2005) et aider les formateurs d'enseignants intégrer les TIC dans leur pratique d'enseignement. Cette opérationnalisation impliquant les enseignants travaillant dans le programme de formation initiale des maîtres à l'Université de Montréal, a mis en perspective l'importance de la culture e-learning des formateurs d'enseignants, de l’accompagnement, et des interventions de suivi pour les activités, y compris l'utilisation pédagogique des TIC. La recherche a porté sur l'analyse de l'impact de l'intervention de formation sur la culture e-learning de participants, ainsi que sur leur intention d'adopter et d'utiliser les TIC dans leurs cours. Les résultats suggèrent que l’opérationnalisation du modèle IntersTICES via une intervention de formation de type IntersTICES, peut fournir les formateurs des formateurs une occasion de réflexion et de sensibilisation sur leurs représentations personnelles concernant tous les aspects de leur culture e-learning. De plus, cette opérationnalisation a aidé les formateurs des formateurs à prendre conscience de l'impact que leur culture e-learning a sur leur pratique tout au long et à n’importe quel stade du développement et de la mise en œuvre de leur activité choisie intégrant les TIC. / In today's knowledge society, ICT has become essential for teachers and learners (BECTA, 2009) not only because of the need for children to acquire and develop skills that will help them grow as collaborative, problem-solving, creative learners (UNESCO, 2011; Dede, 2014), but also because of the potential value of such technologies as tools for learning (Gill and Dalgarno, 2008). However, when looking at the current educational ICT uses reported by research conducted with teachers and students, (Karsenti and Lira, 2010; Villeneuve et al., 2012) and the low impact observed on learning - despite the substantial investment in equipment and material -we can only question the possible reasons for such a situation. One of the causes identified in the literature is teacher training, especially in its content and the training strategies adopted by teacher educators (Angeli, 2009; Enochson, and Rizza, 2009). We developed a training intervention to operationalize the IntersTICES model (Peraya and Viens 2005) and help teacher trainers integrate ICT in their teaching practice. This operationalization involving teachers working in the teacher training program at Université de Montreal, put into perspective the importance of teacher trainers’ e-learning culture, personal support and follow-up interventions for activities including pedagogical use of ICT. The research focused on analyzing the impact of the training intervention on participants’ e-learning culture, as well as on their intention to adopt and use ICT in their courses. Findings suggest that the operationalization of the IntersTICES model via an interactive training intervention, can provide teacher trainers with an opportunity for reflection and awareness about their personal representations regarding every aspect of their e-learning culture. Furthermore, it helped teacher trainers becoming aware of the impact their e-learning culture has on their practice throughout and at any stage of the development and implementation of their chosen activity integrating ICT.

台灣國內市場小，出口是台灣產業重要發展方向，故全球市場是台灣發展經濟重要的舞台。然而，台灣企業無論是全球主流型企業或是全球利基型企業都鮮少做到在尖端基礎科學、科技領域擁有領先的核心技術，成為該產業的領導者。 在全球激烈的競爭下，台灣企業經營者思維停留在只要繼續獲得大量的訂單，即可以保住獲利，但是台灣企業無法根本性地壓低成本，維持產品價格競爭力，去面對全球性的競爭。 本研究試圖探討京瓷、日本航空、艾訊、研華科技、崇友實業與歐洲三間公司的阿米巴經營管理實施情境，進行台灣企業導入阿米巴經營管理的可行性分析，並參照京瓷打造阿米巴組織的方式與稻盛和夫導入阿米巴經營管理至日本航空的成功案例，從中剖析導入阿米巴經營管理的台灣企業應用上產生之問題並提出適合導入阿米巴經營管理制度的台灣企業特性。 研究發現台灣企業應用上產生問題的原因有兩點，第一點為台灣企業對於阿米巴經營管理運作方式的理解程度較不足，才會產生類阿米巴的運作方式以及將阿米巴組織變動的特性視為矩陣式組織的現象；第二點為台灣的國家文化導致台灣企業長久存在的經營現象，企業認為設立較多組織階層有助於主管指揮與控制員工行為，故阿米巴領導者容易由中高階主管擔任，企業對於財務資訊的揭露仍顯得保守，因此導入阿米巴經營管理容易產生無法讓員工了解公司經營現況。 依據上述問題，分析出適合導入阿米巴經營管理的企業特性——企業領導者能將利他與為了達成崇高目標不斷地努力工作直到成功之想法注入員工思維之台灣企業、內部能精準實施阿米巴經營管理會計制度之台灣企業、資訊系統的運作能導入市場機制的台灣企業及給予員工優於勞動市場薪酬之台灣企業。 然而，真正使阿米巴經營運作得以成功的先決條件還是在於企業本身是否重視員工價值以及企業是否給予能解決艱困挑戰的員工高額薪資，員工在物質條件與心靈精神受到滿足後，為了報答公司而努力工作，才能讓企業在尖端技術領域不斷地進行攻堅與突破、在營運流程中降低不必要的費用。 / Due to the small size of Taiwan’s domestic market, exports play an important role in Taiwan’s economy. However, with limited access to core technologies, Taiwanese enterprises that excel in developing business overseas as global mainstream or niche companies rarely become top players in their respective industries. Moreover, owners of these Taiwanese enterprises tend to rely on bulk orders from overseas clients to gain corporate profits and sustain global competitiveness, but are unlikely to maintain product or service competitiveness in the global market because of failure in fundamental cost reduction. This study investigates the practice of the Amoeba Management System (AMS) when applied to Axiomtek, Advantech, Golden Friends Corporation, and three European companies. By comparing the scenario of Kazuo Inamori’s AMS in Kyocera Corporation and how he applied it to Japan Airlines with the scenario of implementing the AMS in the said Taiwanese (i.e., Axiomtek, Advantech, and Golden Friends Corporation) and European companies while analyzing the problems arising from the implementation in these companies, the study finally identifies the characteristics of Taiwanese companies that are suitable for adopting the AMS. The study findings reveal that the implementation of AMS is effective in four types of Taiwanese enterprises: (1) enterprises whose owners motivate employees toward achieving corporate goals, (2) enterprises that adequately apply the AMS to their accounting management systems, (3) enterprises that apply a market-based approach to developing their enterprise resource planning systems, and (4) enterprises that provide employees with competitive salaries and benefits packages.

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Prior research has shown that there are many factors affecting the client's perception of the auditor’s value. Furthermore, research has shown that the auditor can add multifaceted value to the client, often divided into core value and added-value. However, these factors have mostly been studied in an isolated context, where other factors have not been accounted for. To our knowledge no prior study has shown the combined effect of various factors in a common context, as well as showing how the conjunction between the client’s experiences and expectations affects the perceived value of the auditor from the client’s perspective. This study aims to identify the many factors that drive the client's perception of value added by the auditor, as well as making the distinction between the client's experiences and expectations. In order to locate the many factors that are believed to have an impact on the client's perception of the auditor’s value, a broad theoretical model is constructed to explain how these factors in a combined fashion drives the client's perception of auditor value. We also argue that the client's internal and underlying conditions will affect the client’s attitude towards the auditor, as well as inducing the client's needs. Furthermore, we make the distinction between the factors that drive the precepted value of the auditor and the factors that make up value in the eyes of the client.   The results of the study indicate that there are many factors that affect the perceived value of the auditor from the client’s perspective, where the client’s experiences and expectations of the “client quality” has the strongest effect on the perceived value. The study also finds that there is a gap between the client’s expectations and experiences, suggesting that there could be an expectation gap between the client and the auditor. Furthermore, the study finds that the core value is the main type of value added by the auditor in the eyes of the client. However, we argue that the distinction between core value and added-value is not representative from the client’s perspective. Instead we believe that the client distinguishes the value added by the different activities in the work of the auditor.  The study contributes towards explaining how various factors need to be accounted for when studying the perceived value of the auditor from the client's perspective. Furthermore, the study contributes to explaining how the client's experiences and expectations affect the perceived value of the auditor in the eyes of the client, providing a meaningful foundation for future research. The study also contributes to explaining how there needs to be a distinction between the factors that drive the perceived value and the factors that make up the perceived value, since these factors often intervene with one another. / Tidigare forskning har visat att det finns många faktorer som föranleder klientens syn på revisorns värde. Vidare har tidigare forskning visat att revisorn kan tillföra ett mångfacetterat värde till klienten, ofta uppdelat i kärnvärde och mervärde. Dock har dessa påverkande faktorer främst studerats i en isolerad miljö där andra påverkande faktorer inte har tagits hänsyn till. Såvitt vi vet har ingen tidigare studie visat den kombinerade effekten av olika faktorer i en gemensam kontext, samtidigt som förhållandet mellan klientens upplevelser och förväntningar tas i beaktning.  Denna studie syftar till att identifiera de faktorer som föranleder klientens syn på revisorns värde, samtidigt som det görs skillnad på klientens upplevelser och förväntningar. För att lokalisera de flertalet faktorer som tros ha en inverkan på klientens syn på revisorns värde konstrueras en utförlig teoretisk modell för att förklara hur dessa faktorer gemensamt föranleder och utgör värde ur klientens perspektiv. Vi hävdar även att klientens interna och underliggande förutsättningar påverkar klientens inställning till revisorn, liksom att dessa förutsättningar föranleder klientens olika behov. Dessutom gör vi en distinktion mellan de faktorer som föranleder det värde klienten ser i revisorn och de faktorer som utgör värdet av revisorn ur klientens perspektiv. Resultatet av studien indikerar att det finns många faktorer som påverkar revisorns värde ur ett klientperspektiv, där klientens upplevelser och förväntningar på ”klientkvalitet” har störst effekt på det samlade värde klienten ser i revisorn. Studien finner också att det finns en skillnad mellan klienternas upplevelser och förväntningar, vilket tyder på att det kan finnas ett förväntansgap mellan klienten och revisorn. Vidare visar studien att kärnvärdet är den typ av värde klienten främst ser i revisorns arbete. Vi hävdar dock att skillnaden mellan kärnvärde och mervärde inte är representativt ur klientens perspektiv. Istället tror vi att klienten baserar synen på revisorns värde utifrån de olika aktiviteter och attribut som hänförs till revisorns arbete.  Studien bidrar till att förklara hur flera olika faktorer behöver tas i beaktning när man studerar revisorns tillförda värde ur klientens perspektiv. Vidare bidrar studien till att förklara hur klientens upplevelser och förväntningar påverkar det värde klienten ser i revisorn, vilket utgör en stark grund för framtida forskning. Studien bidrar också till att förklara hur det är nödvändigt att göra skillnad mellan de faktorer som föranleder värde och de faktorer som utgör värde ur klientens perspektiv, eftersom dessa faktorer ofta samspelar med varandra.