Covid-19 är en global pandemi som har haft en stark påverkan på världen och dess befolkning på många olika sätt. Arbetslivet, företagsamhet och således även revisionsbranschen har inte undkommit att drabbas. En normal vardag bestående av fysiska möten och interaktioner förändrades snabbt till att nästintill vara helt digitaliserad. De införda restriktionerna ledde till att berörda revisorer i följande studies empiri varit tvungna att arbeta hemifrån i syfte att minska smittspridningen av Covid-19. Studiens syfte är att undersöka hur revision och revisorns arbetsprocess i form av granskningsarbete samt informationsinsamling har påverkats av de omständigheter som pandemin medfört. Metoden som använts gällande insamling av empiri, vilket skall ligga till grund till besvarandet av studiens frågeställning och syfte, är kvalitativ. Intervjuer med fyra olika revisorer har genomförts. Erfarenheten som dem medverkande respondenter har inom revisionsbranschen varierar men samtliga har arbetat som revisorer innan, under samt efter pandemin. Medverkande respondenter var anställda på bland annat Moore AB samt Grant Thornton. Utöver genomförda intervjuer har även en litteraturundersökning genomförts där tidigare forskning undersökts i form av vetenskapliga artiklar samt teorier. Vidare har även en dokumentstudie genomförts gällande de fyra största revisionsbyråerna i världen, vilket är KPMG, E&Y, PWC samt Deloitte. Information kopplat till studiens syfte har inhämtats genom offentliga uttalanden och rapporter från respektive revisionsbyrås hemsida. Analys av insamlad empiri ledde till ett resultat som påvisade både negativa samt positiva aspekter för både medverkande respondenter men även för revisionsbyråerna i dokumentstudien. De negativa konsekvenserna som nämns till följd av distansarbetet är brister i kommunikation och informationsinsamling, vilket påverkar revisionsprocessen negativt i sin helhet. Anledningen till detta är utebliven kommunikation med kund och mellan medarbetare, vilket har resulterat i utebliven och ibland felaktig informationsinsamling. Även komplikationer gällande legala och skattemässiga aspekter tas upp som en konsekvens, samt problem i att upprätthålla en trygg cybersäkerhet. Positiva aspekter som tas upp under analysen av empirin är ökad flexibilitet och mer effektiva arbetsprocesser efter att revisionsarbetet digitaliserats. Dessutom har distansarbetet lett till minskade resor och således minskade resekostnader. Detta är dock ingenting som skedde direkt, utan något som revisorer fått anpassa sig till samt utveckla under pandemins gång. / Covid-19 is a global pandemic that has had a strong impact on the world and its population in many different ways. Working life, enterprise and the audit profession has not been unaffected. Everyday life consisting of physical meetings and interactions instantly changed to being almost completely digitized. Following restrictions led to the auditors being concerned in the empirical study being forced to work from home in order to reduce the spread of Covid-19. The purpose of the study is to investigate how auditing and the auditor's work process in the form of review process and information gathering have been affected by circumstances brought about by the pandemic. The method used regarding the collection of empirical evidence, which must be the basis for preserving the study's question and purpose, is qualitative where interviews with four different auditors have been carried out. Participating respondents have varying lengths of experience, but have all worked as accountants within, during and after the pandemic. Furthermore, the respondents are employed at, among others, Moore AB and Grant Thorn. In addition to the interview, a literature survey was also conducted where previous research was examined in the form of scientific articles and theories. Moreover, a document study has also been carried out regarding the four largest audit organizations in the world, which are KPMG, E&Y, PWC and Deloitte. Information linked to the purpose of the study has been obtained through public statements and reports from the respective audit firm's website. Analysis of collected empirical evidence led to a result that demonstrated both negative and positive aspects for participating respondents as well as for the audit organizations in the document study. The negative consequences mentioned as a result of remote work are deficiencies in communication and information gathering, which negatively affects the audit process as a whole. The reason for this is a lack of communication both with the customer and between employees, which resulted in missed and sometimes incorrect information gathering. Complications regarding legal aid and tax aspects are also addressed as a consequence, as well as problems in maintaining secure cyber security. Positive aspects that are taken up during the analysis of the empirical evidence are increased flexibility and streamlined work processes after the companies have been digitized. Other positive aspects were reduced travel time and reduced travel costs. However, these happenings did not occur immediately, the companies had to adapt to them and developed them during the course of the movement.

Examensarbetet undersöker Borlänge kommuns kulturarv och analyserar detta genom authorized heritage discourse. I arbetet studeras kommunala planeringsdokument så som översiktsplan och kulturmiljöplan samt den digitala besöksguiden Visit Dalarna och Borlänges kommuns respons på utnämningen till Sveriges fulaste stad. Undersökningen visar att kulturarvet har en liten roll i kommunens planeringsdokument och att det både i dessa och i besöksnäringen primärt är äldre och mer traditionella arv som är utvalt. Detta beror troligtvis på att staden, bland annat till följd av dess unga ålder, inte värdesätter mer samtida miljöer som kulturarv och ser kulturarvet som en tillgång i regional utveckling samt att besöksnäringen väljer ut kulturarv som ska tilltala nationell och internationell turism vilket resulterar i kulturarv som resonerar mer med den kollektiva identiteten Dalarna mer än den lokala säregna identiteten. / The thesis examines Borlänge municipality's cultural heritage and analyzes it through the authorized heritage discourse. By studying municipal planning documents as well as the digital visitors guide Visit Dalarna and Borlänge municipality's response to the designation as Sweden's ugliest city, the thesis shows that cultural heritage has a small role in the municipality's planning documents and that both in these and in the tourismindustry it is primarily older and more traditional heritage that is selected. This is probably due to the fact that the city does not value more contemporary environments as cultural heritage and that the city do not see cultural heritage as an asset in regional development. The tourism industry selects cultural heritage that should appeal to national and international tourism, which results in cultural heritage that resonates more with the collective identity Dalarna more than the local identity.

In 2010 the mandatory audit was abolished for small companies in Sweden. Today, 14% of the companies choose to voluntarily be revised despite the fact that obligation under the law does not exist. The purpose of this study is to explore what drives these companies to have a voluntary audit. As part of the aim, this study explores what audit firms are demanded to the greatest extent of its clients, after the abolishment of the mandatory audit as well as whether the characteristics of the auditor may be significant. The analysis is based on data from 4 000 annual reports from 1 000 Swedish small companies where annual reports from 2010 to 2014 were reviewed. The results indicate that companies with high total assets and high debt (D/E) have a positive relationship with voluntary audit. Furthermore, it was found that authorized accountants are demanded to a greater extent than approved auditors are. No significant differences were found between audit firms in this aspect. This study contributes to the previous literature, as it is the first of its kind to analyze drivers of voluntary auditing from a Swedish context where economic, legal and cultural aspects are different from other countries. In addition, this study analyzes what audit firms that are demanded to the greatest extent of its clients, which has not been included in previous studies regarding voluntary audit. / År 2010 avskaffades revisionsplikten för små aktiebolag i Sverige. 14 % av bolagen väljer idag att frivilligt bli reviderade trots att skyldighet enligt lag ej föreligger. Syftet med denna studie är att utforska vad som driver dessa bolag att ha frivillig revision. Som en del i syftet ingår även att studera vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter efter slopandet av revisionsplikten samt om egenskaperna hos revisorn kan ha betydelse. Analysen baseras på data från 4 000 årsrapporter från 1 000 svenska små aktiebolag. Årsrapporterna från 2010 till 2014 har granskats. Resultaten tyder på att bolag med hög balansomslutning och hög skuldsättning (S/E) har ett positivt samband med frivillig revision. Vidare visade det sig att auktoriserade revisorer efterfrågas i större utsträckning än vad godkända revisorer gör. Inga väsentliga skillnader kunde dock hittas mellan revisionsbyråerna i denna aspekt. Denna studie bidrar till den tidigare litteraturen eftersom den är den första i sitt slag att analysera vilka faktorer som driver frivillig revision utifrån en svensk kontext där ekonomiska, juridiska och kulturella aspekter skiljer sig från andra länder. Dessutom analyserar studien vilka revisionsbyråer som efterfrågas i störst utsträckning av sina revisionsklienter, något som tidigare inte inkluderats i studier om revisionsplikten.

En förutsättning för att revisionsbyråer skall överleva, är att lägga fokus på både förbättring och förnyelse av tjänster och produkter. Detta för att företag kontinuerligt behöver anpassa sitt utbud till den externa miljöns skiften och föränderliga efterfrågan. Syftet med denna studie är att förklara hur integrerat ledarskap påverkar förmågan att uppnå ambidexterity i revisionsbyråer. Studien har för avsikt att utforska olika ledarskapsstilar och eventuella samband mellan dessa och ambidexterity i revisionsbyråer. Genom användning av relevant teori och angränsande litteratur som berör integrerat ledarskap och ambidexterity, har en modell tagits fram som undersöker kopplingar mellan de aktuella ledarskapsstilarna och ambidexterity i revisionsbyråer. Med hjälp av en enkätundersökning som skickades till auktoriserade och godkända revisorer, har modellen testats empiriskt. Detta resulterade i 141 svar, där 104 svar var fullständiga. Resultaten av studien indikerar att ingen av de testade ledarskapsstilarna kan signifikant förklara någon påverkan på ambidexterity, dock tyder resultatet på att en auktoriserad revisor har en negativ påverkan på ambidexterity i förhållande till en godkänd revisor. Tidigare forskning tyder på att ambidexterity påverkas av faktorer som inte berörs i denna studie. Möjligtvis  har dessa faktorer starkare påverkan på ambidexterity än integrerat ledarskap vilket kan vara anledning till varför något förklarande samband på området inte kunnat påvisas. Oavsett vad som styr ambidexterity verkar revisionsbyråer i en föränderlig miljö vilket medför att förbättringar av befintligt utbud är viktigt att fokusera på samtidigt som helt nya tjänster verkar behövas för långsiktig överlevnad.   Kunskap vad gäller hur ledarskap påverkar ambidexterity kan medföra att revisionsbyråer får en inblick om vad som kan öka deras överlevnad. Genom en balans mellan exploaterande och utforskande innovationer, kan konkurrenskraften stärkas för byråerna.   Nyckelord: Ambidexterity, innovation, exploaterande och utforskande innovation, ledarskap, integrerat ledarskap, revisionsbyråer, auktoriserad och godkänd revisor. / A prerequisite for audit firms to survive, is focus on both improvement and renewal of services and products. This because companies constantly need to adapt their range of services and products to the external environment fluctuations and changing demands. The purpose of the study is to explain how integrated leadership affects the ability to achieve ambidexterity in accounting firms. The study aims to explore various leadership styles and potential relationships between them and ambidexterity in audit firms. Thru use of relevant theory and adjoining literature regarding integrated leadership and ambidexterity, a model has been produced which examines connections between the current leadership styles and ambidexterity in audit firms. With the help of a questionnaire sent to authorized and approved auditors, the model has been tested empirically. This resulted in 141 responses, with 104 completed responses.  The results of the study indicates that none of the tested leadership styles can explain effect on ambidexterity, however, the result shows that authorized auditors have a negative correlation with ambidexterity in relation to approved auditors. Recent research indicates that ambidexterity is affected by factors not being covered in this study. Possibly these factors have stronger effect on ambidexterity than integrated leadership which may be the reason why no explaining relationship has been found on the matter. Regardless what governs ambidexterity audit firms operates in a changing environment, which makes improvements of existing supply important to focus at the same time as new services seem to be needed for long term survival.   Knowledge regarding how leadership affects ambidexterity implies that audit firms get a glimpse of what could increase their survival. Through a balance between exploitative and explorative innovation, it contributes to improving the competitiveness of the firms.   Keywords: Ambidexterity, innovation, exploitative and explorative innovation, leadership, integrated leadership, accounting firms, authorized and approved auditor.

En förutsättning för att revisionsbyråer skall överleva, är att lägga fokus på både förbättring och förnyelse av tjänster och produkter. Detta för att företag kontinuerligt behöver anpassa sitt utbud till den externa miljöns skiften och föränderliga efterfrågan. Syftet med denna studie är att förklara hur integrerat ledarskap påverkar förmågan att uppnå ambidexterity i revisionsbyråer. Studien har för avsikt att utforska olika ledarskapsstilar och eventuella samband mellan dessa och ambidexterity i revisionsbyråer. Genom användning av relevant teori och angränsande litteratur som berör integrerat ledarskap och ambidexterity, har en modell tagits fram som undersöker kopplingar mellan de aktuella ledarskapsstilarna och ambidexterity i revisionsbyråer. Med hjälp av en enkätundersökning som skickades till auktoriserade och godkända revisorer, har modellen testats empiriskt. Detta resulterade i 141 svar, där 104 svar var fullständiga. Resultaten av studien indikerar att ingen av de testade ledarskapsstilarna kan signifikant förklara någon påverkan på ambidexterity, dock tyder resultatet på att en auktoriserad revisor har en negativ påverkan på ambidexterity i förhållande till en godkänd revisor. Tidigare forskning tyder på att ambidexterity påverkas av faktorer som inte berörs i denna studie. Möjligtvis  har dessa faktorer starkare påverkan på ambidexterity än integrerat ledarskap vilket kan vara anledning till varför något förklarande samband på området inte kunnat påvisas. Oavsett vad som styr ambidexterity verkar revisionsbyråer i en föränderlig miljö vilket medför att förbättringar av befintligt utbud är viktigt att fokusera på samtidigt som helt nya tjänster verkar behövas för långsiktig överlevnad. Kunskap vad gäller hur ledarskap påverkar ambidexterity kan medföra att revisionsbyråer får en inblick om vad som kan öka deras överlevnad. Genom en balans mellan exploaterande och utforskande innovationer, kan konkurrenskraften stärkas för byråerna. / A prerequisite for audit firms to survive, is focus on both improvement and renewal of services and products. This because companies constantly need to adapt their range of services and products to the external environment fluctuations and changing demands. The purpose of the study is to explain how integrated leadership affects the ability to achieve ambidexterity in accounting firms. The study aims to explore various leadership styles and potential relationships between them and ambidexterity in audit firms. Thru use of relevant theory and adjoining literature regarding integrated leadership and ambidexterity, a model has been produced which examines connections between the current leadership styles and ambidexterity in audit firms. With the help of a questionnaire sent to authorized and approved auditors, the model has been tested empirically. This resulted in 141 responses, with 104 completed responses. The results of the study indicates that none of the tested leadership styles can explain effect on ambidexterity, however, the result shows that authorized auditors have a negative correlation with ambidexterity in relation to approved auditors. Recent research indicates that ambidexterity is affected by factors not being covered in this study. Possibly these factors have stronger effect on ambidexterity than integrated leadership which may be the reason why no explaining relationship has been found on the matter. Regardless what governs ambidexterity audit firms operates in a changing environment, which makes improvements of existing supply important to focus at the same time as new services seem to be needed for long term survival. Knowledge regarding how leadership affects ambidexterity implies that audit firms get a glimpse of what could increase their survival. Through a balance between exploitative and explorative innovation, it contributes to improving the competitiveness of the firms.

Este trabalho tem como objeto o estudo do regime jurídico do bônus de subscrição e de sua aplicação na prática societária. O instituto, que tem sua origem no direito norteamericano, assumiu contornos próprios com a sua introdução no direito brasileiro por meio da Lei nº 6.404/1976. O bônus de subscrição consiste em um título negociável emitido por companhia aberta ou fechada em regime de capital autorizado e confere ao seu titular o direito de subscrever ações da sociedade emissora nas condições e no prazo estabelecidos quando da emissão do bônus de subscrição. Na primeira parte do trabalho, foi analisada a natureza jurídica de título de crédito e de valor mobiliário do bônus de subscrição e relacionadas as implicações decorrentes dessa categorização. A seguir, foram traçadas as principais características que moldam o objeto do estudo, bem como dos institutos jurídicos que possuem traços de similaridades no contexto do mercado de capitais. A investigação abrangeu, ainda, os aspectos relacionados ao exercício do bônus de subscrição e a tutela jurisdicional pela execução específica cabível em caso de violação do direito incorporado pelo título. Por fim, foi examinada a aplicação do bônus de subscrição na prática societária por meio do estudo de caso concreto em que a utilização do título suscitou questionamento perante a Comissão de Valores Mobiliários e de negócios jurídicos envolvendo a emissão de bônus de subscrição. / This study explores the legal framework of stock purchase warrant and its employment in corporate practice. This institution was originatd in the North American Law and took specific outlines with its introduction in Brazilian law by Act 6.404 of 1976. The stock purchase warrant consists of a negotiable instrument issued by open or closed company subject to authorized capital systematic which gives the holder the right to subscribe company\'s stock under the conditions and term established by its issuance. In the first part of the work, we examined the legal nature of negotiable instument and securities of the stock purchase warrants and related implications arising from such categorization. In the following part, the main features that shape the object of study were outlined, as well as other legal institutions that have similar traces in the capital market context. The study also covered aspects related to the exercise of stock purchase warrants and judicial protection applicable through specific execution in case of violation of the right embodied by the title. Finally, we examined the use of stock purchase warrants in the corporate practice through case brought before the Securities and Exchange Commission and in legal transactions involving the issuance of warrants.

Vid tidigare forskning inom redovisningsområdet har det framkommit att individers (ekonomers) bedömningsförmåga påverkas av effektivitetsmotiverat resonerande. Det innebär att personen ifråga gör en mental avvägning mellan att utföra arbetet för att uppnå bästa effekt eller på det effektivaste sättet under press. Bedömningsförmågan påverkas i negativ men även i positiv riktning av olika faktorer. Tidspress har visat sig ha negativ inverkan. Detta resulterar i att personens bedömning, exempelvis i en granskningssituation kan vara genomförd på ett snabbt och tillräckligt sätt enligt gällande regler, men inte nödvändigtvis vara utförd på bästa sättet. Etiska riktlinjer och erfarenhet har i olika studier visat sig ha en positiv inverkan på medarbetares beteende respektive bedömningsförmåga. Studien avser att testa dessa effekter och syftet är att undersöka om bedömningsförmågan försämras av tidspress och om erfarenhet och etiska riktlinjer förbättrar densamma. Detta sker med hjälp av en enkät som via e-post skickats till 976 redovisningskonsulter anslutna till SRF, med en reviderad svarsfrekvens på 13,83 %. Konsulterna fick bedöma relevansen för påståenden av negativ och positiv karaktär, om hur internkontrollen sköts på ett fiktivt företag. En del av respondenterna fick även frågor relaterade till etiska riktlinjer. Resultatet från studien kan inte påvisa någon påverkan av tidspress, men en tendens att etiska riktlinjer och erfarenhet kan ha en dämpande effekt på effektivitetsmotiverat resonerande noterades. / Previous research within the auditing field has found individuals to be influenced by Efficiency Motivated Evaluation (EME). Meaning that the economists’ assessment ability is affected and their ability to evaluate information is deteriorated by different pressure factors, such as time pressure, resulting in their accounting evaluations being implemented in an effective, but not necessarily an efficient way. Other studies also indicates that ethical guidelines and work experience has a positive effect on work performance under pressure. This study intends to test these effects with the aim to investigate if the assessment ability is deteriorated by time pressure and if experience and ethical guidelines improves the assessment ability. The method used was a questionnaire, sent out to 976 authorized accounting consultants, with a response rate of 13, 83 %. The participants responded to assertions about internal control and ethical guidelines. The result from the study shows no significance for influence of time pressure. Although a tendency of calming effect from ethical guidelines and experience was noticed.

This essay studies the Swedish museum debate during 2016–2017, regarding the display of history. The sources analysed here that represent the debate are the Swedish Govenment’s Proposition on Cultural Heritage Politics (Regeringens proposition 2016/17:116), the Museum Investigation (Ny Museipolitik 2015) and articles from Swedish daily newspapers. The essay uses Laurajane Smith’s work (Uses of Heritage 2006) on Authorized and Subaltern Heritage Discourses, as well as methods for argument analysis and construction of the Heritage node. The essay concludes that the Government’s Proposition is more closely tied to a Subaltern Heritage Discourse, while the Investigation lies somewhere in between both discourses, and the newspaper articles adhere to an Authorized Heritage Discourse. The Proposition construct the Heritage node in an open, multiculturalistic way that also focus on relevancy for today’s society and stresses the importance of the experience of the visit. The Investigation focus on the special role of the museum professionals, and also believes in a balance between traditional knowledge-based exhibitions and experience-based ones. The authors of the articles see the heritage as under threat from Government Politics, where knowledge and tradition is being replaced by norm criticism and multiculturalism.

Este trabalho tem como objeto o estudo do regime jurídico do bônus de subscrição e de sua aplicação na prática societária. O instituto, que tem sua origem no direito norteamericano, assumiu contornos próprios com a sua introdução no direito brasileiro por meio da Lei nº 6.404/1976. O bônus de subscrição consiste em um título negociável emitido por companhia aberta ou fechada em regime de capital autorizado e confere ao seu titular o direito de subscrever ações da sociedade emissora nas condições e no prazo estabelecidos quando da emissão do bônus de subscrição. Na primeira parte do trabalho, foi analisada a natureza jurídica de título de crédito e de valor mobiliário do bônus de subscrição e relacionadas as implicações decorrentes dessa categorização. A seguir, foram traçadas as principais características que moldam o objeto do estudo, bem como dos institutos jurídicos que possuem traços de similaridades no contexto do mercado de capitais. A investigação abrangeu, ainda, os aspectos relacionados ao exercício do bônus de subscrição e a tutela jurisdicional pela execução específica cabível em caso de violação do direito incorporado pelo título. Por fim, foi examinada a aplicação do bônus de subscrição na prática societária por meio do estudo de caso concreto em que a utilização do título suscitou questionamento perante a Comissão de Valores Mobiliários e de negócios jurídicos envolvendo a emissão de bônus de subscrição. / This study explores the legal framework of stock purchase warrant and its employment in corporate practice. This institution was originatd in the North American Law and took specific outlines with its introduction in Brazilian law by Act 6.404 of 1976. The stock purchase warrant consists of a negotiable instrument issued by open or closed company subject to authorized capital systematic which gives the holder the right to subscribe company\'s stock under the conditions and term established by its issuance. In the first part of the work, we examined the legal nature of negotiable instument and securities of the stock purchase warrants and related implications arising from such categorization. In the following part, the main features that shape the object of study were outlined, as well as other legal institutions that have similar traces in the capital market context. The study also covered aspects related to the exercise of stock purchase warrants and judicial protection applicable through specific execution in case of violation of the right embodied by the title. Finally, we examined the use of stock purchase warrants in the corporate practice through case brought before the Securities and Exchange Commission and in legal transactions involving the issuance of warrants.

This diploma thesis deals with the effects of Act 300/2008 about electronic acts and authorized document conversion to legal entities entered in the Commercial Register. The goal of thesis is to affect the extent of changes that legal entities had to undergo after the launch of the Information System of Data Boxes, and to show on the examples of commercial solutions how these changes can be effectively addressed. The work contains two case studies on which the typical practical problems of large companies are shown. First chapter contains an overview of the eGovernment introduced in the Czech Republic, and detailed description of the Information System of Data Boxes and data messages. This chapter also discusses the electronic signing of documents and associated problems. The second chapter lists the changes which legal entities had to settle, and also solution is mentioned, especially for large companies, helping to streamline the processes associated with receiving, sending and archiving of data messages. The third chapter shows the difficulties that come along with operating the product for effective management of data boxes and proposals of their possible solutions.