Banker är enligt lag tvungna att göra en bedömning av företags återbetalningsförmåga vid kreditgivning. Redovisningsinformation är en viktig bedömningsgrund vid kreditgivning och kvalitén på informationen är avgörande för beslut gällande utlåning. Det är revisorns uppgift att genom granskning kvalitetssäkra ett företags redovisning och förvaltning och resultatet av detta lämnas i en revisionsberättelse. Revisionsberättelsen är den enda offentliga rapport som revisorn lämnar och därmed den som intressenterna kan ta del av. Syftet med denna studie är att undersöka vilken betydelse revisionsberättelsen har för bankerna vid kreditgivning till företag. För att kunna besvara syftet i denna studie har vi använt oss av en kvalitativ metod. Detta för att vi ville få en djupare och mer fullständig förståelse för ämnet. Vi har intervjuat fyra banker i Västmanland för att undvika en enskild banks synsätt och för att kunna se om det föreligger skillnader mellan de enskilda bankernas kontor. Studien visade att revisionsberättelsen ingår i samtliga bankers kreditprocess, men till olika grad. Bankerna anser att en ren revisionsberättelse är positivt och vice versa. I bankernas kreditgivningsbedömning är revisionsberättelsen enbart en parameter och är därmed ej ensamt avgörande vid ett kreditbeslut. Två av bankerna anser att andra faktorer kan väga upp en oren revisionsberättelse. Det bör dock poängteras att ett företag med en ren revisionsberättelse inte endast på grund av detta kan anses som kreditvärdigt. Tvärtom kan inte ett företag som har en oren revisionsberättelse anses som icke kreditvärdigt. / By law, banks are obliged to make an assessment of the company’s ability to repay the credit. Accounting information is an important criterion when granting loans and the quality of this information is crucial for decisions about lending. The auditor´s task is to review and ensure the quality of a company´s accounting and management. This review is compiled in the audit report which is the only public report by the auditor. The purpose of this study is to investigate the significance of the audit report when granting loans to companies. To be able to answer the purpose of this study we have used a qualitative approach to get a deeper and more complete understanding of the subject. We have interviewed four banks to avoid an individual perspective of one bank, and also to investigate if there are differences between different offices. All banks were located in the same province. The audit report is contained in the credit process of every bank but with different importance. If the report does not contain remarks it is positive for the bank and vice verse. The audit report is one of several parameters in the credit process and does not by itself determine the credit decision. Two of the banks think that other factors can replace an audit report which contains remarks. It is crucial though, that a company with an audit report that does not contain remarks can be looked upon as creditworthy, but this cannot be the only deciding factor. On the contrary a company that has remarks in their audit report cannot be considered as non-creditworthy.

Sammanfattning Problem: Den första november år 2010 avskaffades den lagstadgade revisionsplikten för små aktiebolag i Sverige. Syftet med detta var möjligheten för ökad kostnadseffektivitet och valfrihet för bolagen. Lagförändringen mötte dock motstånd från bland annat Skatteverket som befarade en ökad arbetsbörda och sämre kvalitet på bolagens rapporter. Syfte: Syftet med undersökningen är att bidra till en djupare förståelse för konsekvenserna lagförändringen haft på små aktiebolag och Skatteverkets kontor i Örebro. Metod: Insamling av data har skett genom semi-strukturerade intervjuer med fem små aktiebolag i Örebro samt Skatteverket i Örebro. Aktiebolagen var verksamma både före och efter avskaffandet av revisionsplikten och valdes ut genom en alfabetisk ordnad lista över aktiebolag. Empirin har sedan analyserats genom nyckelorden kvalitet, kontroll, arbetsbörda och kostnadseffektivitet. Slutsats: Lagförändringen har ännu inte påverkat aktiebolagens kostnadseffektivitet eller arbete. Skatteverket har fått en viss ökad arbetsbörda men kvaliteten på redovisningen är den samma som innan. Undersökningen resulterar dock i vetskapen att de små aktiebolagen behåller revisorn tack vare rådgivarrollen och kunskapen denne besitter. Behovet av revision verkar alltså mer bero på vilka kunskapsluckor bolagen måste fylla med avseende på redovisning och rapportering än vad som är lagstadgat. Nyckelord: Revisionsplikt, små aktiebolag, Skatteverket / Abstract Background: The first of November 2010 the statutory auditing was abolished for small companies in Sweden. The reason for this was to give the companies the opportunity to reduce costs and increase their level of freedom of choice. This was met with resistance from the Swedish tax agency, who feared an increase of their workload and a decrease of the quality of the companies’ financial reporting. Purpose: The purpose of this essay is to find a deeper understanding of the consequences that the abolished statutory auditing brought to small companies and the tax office in the city of Örebro. Method: The empirical findings have been collected through semi structured interviews with five small companies and the tax office in Örebro. The companies were active before as well as after the abolishment of statutory auditing and were selected from an alphabetical list. The empirical findings were analysed through the terms quality, control, workload and cost efficiency. Conclusions: The abolishment of statutory auditing has not yet affected the small companies in terms of cost efficiency or workload. The Swedish tax agency has noticed some increase of their workload, but there has been no change in the quality of the companies’ financial reporting. The essay concludes that small companies keep an auditor due to the advisory role and the knowledge the auditor possesses. The need for the companies to consult an auditor seems to a greater extent depend on what knowledge about financial reporting the companies lacks rather than what is required by law. Keywords: Statutory auditing, small companies, Swedish tax agency

Purpose: The purpose with this dissertation is to examine the individual–firm commitment between auditors and exempted firms from the client perspective and how it is influenced by relational influencing factors. The impact of these factors is investigated through a three component model incorporating affective, calculative and normative commitment.   Method: The study encompasses a triangular research method and can be seen as a twofold complementary approach. The choice of methodology seeks to qualitatively investigate how auditors actively work to impact the level of trust, social bonds and satisfaction as well as the level of commitment in their relationship with the exempted firm. The intention is to complement the findings from the qualitative study with quantitatively measured factors from the client’s perspective using a survey strategy.   Conclusion: The findings of this study indicated that micro-firms are predominantly affectively committed to their auditor based on positive feelings of attachment and less due to normative and calculative reasons. Trust and satisfaction proved to be the most significant factors in ensuring long-term and enduring relationships between auditors and micro-firms.   Implications: Affective commitment proved to be the most significant construct in explaining the characteristics of the auditor-micro firm relation in this study. By critically evaluating the relationship, the auditor can assess to which degree trust, social bonds and satisfaction can be implemented to strengthen the commitment of the exempted firm, thus influencing their long-term staying intention.

A modern democratic nation is responsible to taking care its people¡¦s basic needs. This is not only the essential reason for the existence of a nation, but also its responsibility and obligation. The right to life is an important issue in international treaties and constitutions of variable nations. People are entitled to claim care from their countries to maintain a reasonable living standard. Countries are obliged to safeguard its people¡¦s right to life through legislation, to provide basic living needs which meet human nature dignity. A nation has many obligations include the maintaining of individual health, ensuring sound environment, social relief and social insurance. Financial operation is a key issue in managing a nation. Therefore, in fulfilling the obligations, a nation must consider its financial affordability seriously so as not to deteriorate its finance for overly taking care of its people. Due to rapid aging of population and low fertility, Japan implemented Long Term Care Insurance in 2000; however, many a relative legal issue was encountered while conducting such system. For instance, for the purposes of convenience and efficiency in collecting premiums, a special levy is applied to 90% of No. 1 insurees whose age were over 65, the premiums were pre-deducted from their perpetual pensions, which may cause the qualms about trenching on the capability of people to maintain a lowest living standards and the abuse of the power of administrative decision. Eyed on financial consideration, Japanese government carried out the Law for Long Term Care Insurance, refuses its service to those whose premiums were over due, and suppresses the accessibility for the poor. The group that was supposed to be taken care of by the government is totally neglected while the middle class taking advantages from the system and waste more public fund. This is completely opposite to the objectives of the long term care system legislation. This also caused the disputes that the right to life regulated in the article 25 of Japanese Constitution is violated by administrative power. Our nation is confronted with population aging and low fertility as well lately. The total fertility rate has declined to 0.895, which is the lowest in the world. In the aging society, the long term care need of the elders and the disabled, and related heavy financial burdens are already far beyond the capacities of individuals or families and become a ¡§Social Risk.¡¨ Such a risk will need a coercive risk managing technique enforced by the nation, to organize a social insurance structure so as to share the risk and reduce individuals¡¦ burdens. Our government is engaging in planning a long term care system. The flaws of Japan¡¦s Law for Long Term Care Insurance, both in legislation and enforcement, can be valuable lessons for us. This essay discussed the legalization of the long term care system of our nation, reviewed its jurisprudence and raised integrated long term care concept. Some suggestions concerned with operation subject, insurance objects and financial plans were provided in hope with a comprehensive guideline on policy making, legislation and enforcement and system construction can be established.

<p>Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.</p><p>Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.</p><p>I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.</p><p>Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision. Vidare framkom att de vanligaste argumenten för revision är att den ses som ett kvitto eller kvalitetsstämpel.</p><p>74 procent av ägarna uppger att de skulle fortsätta revideras om revisionsplikten avskaffades, detta då nyttan upplevs vara större än kostnaden. Dock anser 68 procent att revision bör vara efterfrågebaserad istället för tvingande.</p><p>Mikrobolagen upplever revisorns roll som övervägande granskande. Emellertid spelar även rådgivning en stor roll, då hela 89 procent av respondenterna anser att reglerna för mikrobolag är alltför komplexa och hjälp behövs från kompetent rådgivare.</p><p>Sannolikheten att mikrobolagen skulle vända sig till en redovisningsbyrå istället för revisionsbyrå om plikten avskaffas är enligt 44 procent stor eller mycket stor. 13 procent skulle inte alls kunna tänka sig ett byte.</p><p>Slutsatsen är att mikrobolagen upplever revision som positivt och att de skulle fortsätta revideras om plikten avskaffades, dock vill de flesta att revisionen ska vara frivillig och efterfrågebaserad, vilket för en del mikrobolag skulle innebära ett byte från att ha anlitat en revisionsbyrå för revisions- och rådgivningstjänster till att istället vända sig till en redovisningsbyrå.</p> / <p>Sweden has today 300 000 limited companies of which 80-85 percent are considered as micro companies with less than 10 employees and a yearly turnover not larger than 3 million SEK. The micro companies are therefore of great importance for Swedish business life and development of Swedish society. The requirements for these companies’ growth and development should therefore be supported, which require that regulations are adapted to their conditions. Statutory audit for small private limited companies is one of the simplifications of regulations that is discussed, where the benefits and costs of audit are in focus.</p><p>The purpose of this thesis is to describe how owners of micro companies perceive statutory audit, to examine how they chose to act if it is abolished, and to analyze underlying causes.</p><p>In this thesis a quantitative method was used since the numbers of occur-rences of certain actions were examined. The empirical study was constructed as a web based questionnaire sent to 200 micro companies in Jönköping County.</p><p>The results show that owners of micro companies perceive greatest benefits from audit compared to other interested parties, however, the government and municipality also are considered as benefiting from audit. Further, the most common arguments pro audit are that audit is considered as a receipt or a quality guarantee. 74 percent of the owners state that they would continue to demand audit even if the statutory audit was abolished, since the benefits are perceived as greater than the costs. However, 68 percent believe that audit should be based on demand instead of being compulsory. The micro compa-nies experience the role of the auditor as mainly reviewing. Though, the role as adviser is also of great importance when as much as 89 percent of the respon-dents believe that small companies’ regulations are too complex and that help from a qualified advisor is needed. The probability that micro companies would turn to a firm of accountancy instead of a firm of audit if the obligation was abolished is according to 44 percent large or very large. 13 percent would not consider a change at all. The conclusion is that micro companies perceive audit as a positive service, and that they still would be reviewed if the obligation was abolished. Though, most of the companies want audit to be voluntary and based on demand, which to some micro companies would imply a change from consulting a firm of audit for accounting and consulting services, and instead turn to a firm of accountancy.</p>

Pastaruoju metu Lietuvoje norminių aktų leidybos procese pradeda vyrauti poįstatyminiai aktai, kurie papildo ar patikslina įstatymus. Tai neretai sukelia grėsmę pažeisti teisėtumą. Teisėtumo principas reikalauja, kad valstybės institucijos, kurdamos teisės aktus, neviršytų savo kompetencijos, laikytųsi kiekvienai teisės aktų rūšiai nustatytos tų aktų priėmimo ir išleidimo tvarkos (procedūrų) ir subordinacijos pagal juridinę galią: Seimo priimami įstatymai turi neprieštarauti Konstitucijai, o Prezidento dekretai, Vyriausybės nutarimai, kitų valstybės institucijų teisės aktai – Konstitucijai ir įstatymams. Šis principas teisinėje valstybėje reiškia ne tik formos, bet ir turinio teisėtumą - konkretus teisės aktas turi neprieštarauti ne tik aukštesnę juridinę galią turinčiam teisės aktui, bet ir pagrindinėms žmogaus teisėms, jis neturi įtvirtinti įstatymų leidėjo savivalės tų teisių atžvilgiu. Teisė konstatuoti tokį prieštaravimą suteikta Konstituciniam ir administraciniam teismams. / The principle of legality claims that the State Institutions, when legislating the Acts of Law, shall not overstep its competence, shall observe the established procedure for the adoption and promulgation of the Acts of Law of every type and the subordination according to legal power. The Laws being adopted by the Seimas shall be in conformity with the Constitution, but the Decrees of the President, the Resolutions of the Government, the Acts of Law of other State Institutions shall be in conformity with the Constitution and Legislation. This study covers the theoretical and practical aspects for the investigation of the legality of the Statutory Administrative Acts. The conception of the principle of legality, the implementation and protection of this principle in public administration are analysed on the theoretical level. By applying the methods of documentation analyses and comparative investigation the Acts of Law of the Republic of Lithuania as well as foreign countries, regulating the investigation of the legality of the Statutory Administrative Acts, are analysed. The essence, types and process of this investigation are defined. The practice of the Constitutional and Administrative Courts of the Republic of Lithuania in the lawsuits with respect to the legality of Statutory Administrative Acts is analysed on practical level. By applying the method of empirical investigation it is pursued to highlight particular general attributes and regularities of the practice of... [to full text]

Šiame darbe mokslinės, specialiosios literatūros bei praktinės patirties analizės pagrindu siekiama pateikti pasiūlymų, kaip pagerinti viešajame sektoriuje teikiamų paslaugų kokybę su turimais ištekliais. Kartu siekiama atskleisti svarbiausius veiksnius, įtakojančius personalo ugdymą ir motyvavimą. Darbą sudaro trys dalys, kuriose nagrinėjama statutinio valstybės tarnautojų teisių ir pareigų dermės probleminės situacijos, apžvelgiama personalo atrankos, valdymo, vertinimo, tarnybinio patikrinimo, nuobaudų taikymo bei motyvavimo sistemos. Konstatuojama pareigūnų vertinimo kriterijų neapibrėžtumas, kuris neigiamai veikia pareigūnų motyvaciją. Pateikiami platesni vertinimo kriterijų apibrėžimai, vertinant pareigūnus pasiūlytas naujas modelis, kuris sumažina neobjektyvumo tikimybę. Daroma prielaida, kad tai galėtų sustiprinti pareigūnų motyvaciją, paskatintų juos gilinti profesines žinias bei administraciniu gebėjimus. / The paper attempts to give suggestions on the basis of analysis of scientific and special literature and practical experience how to improve quality of services in public office within recourses. There are unfolded main factors that effect officer‘s education and motivation. The paper consists of three parts, which analyze rights and obligations of statutory officer and problematic situations. There are overlooked staff selection, control, evaluation, disciplinary, penal proceeding and motivational systems. The paper emphasizes the indetermination of officer evaluation criterions which affects negatively officers’ motivation. There are given wider definitions of evaluation criterions and is offered a new evaluation model that should allow decrease probabilities of subjectivity. This model could strengthen officers’ motivation; encourage them to deepen professional knowledge and administrative competences. It is made assumption that this model could strengthen officers’ motivation; prompt them to deepen professional knowledge and administrative competences.

During the 20th century, numerous philosophers of science pointed out several problems afflicting scientific communication. Communication in accounting is also problematic. In both cases (science and accounting) there seems to be a tension between objectivism and subjectivism. The former emphasizes the objects of knowledge while the latter prefers to rely on the human subject. In science one of these approaches seems to prevail in different periods. In accounting there seems to be an oscillation or ambiguity between the two tendencies (subjectivism and objectivism) which remain side by side. A polarity seems to emerge as statutory disclosures are influenced by objectivism, while contextual disclosures are inclined towards subjectivism. With reference to the philosophy of Herman Dooyeweerd subjectivism and objectivism are interpreted as emphasizing certain modal aspects to the detriment of others. Although this problem can be regarded as the cause of many difficulties in annual reports, this article focuses on communication problems. It is suggested that a better approach can be adopted by paying attention to all the modal aspects, in particular to those which tend to be neglected under a certain approach (objectivism or subjectivism). The final sections of this article provide a few concrete examples of how to improve communication in corporate reports by taking into account the neglected modal aspects. / MPhil, North-West University, Potchefstroom Campus, 2014

Sectional ownership has introduced several new concepts of property that differ significantly from prevailing as well as common-law concepts of property. The right of extension with regards to sectional titles is one such concept. The right entails a subtraction from the dominium of sectional owners and is widely regarded as a limited real right. It is submitted that the right cannot be categorised into any common-law category. The right is a statutory limited real right sui generis that has its own characteristics with regards to the way it is established, transferred, alienated, burdened or lapses. The right should also be recognised as constitutional property. The study concludes with an investigation into selected aspects relating to the right as an estate asset and points to problems relating to the valuation of the right for purposes of estate, capital gains and donation tax. / LLM (Estate Law), North-West University, Potchefstroom Campus, 2014

The relationship between privacy, technology, and law is complex. Thomas Jefferson’s prescient nineteenth century observation that laws and institutions must keep pace with the times offers a vision for change. Statutory law and court precedents help to define our right to privacy, however, the development of new technologies has complicated the application of old precedents and statutes. Third party organizations, such as Google, facilitate new methods of communication, and the government can often collect the information that third parties receive with a subpoena or court order, rather than a Fourth Amendment-mandated warrant. Privacy promotes fundamental democratic freedoms, however, under current law, the digital age has diminished the right to privacy in our electronic communications data. This work explores the statutory and constitutional law protecting our right to privacy, as well as the inadequacies that have developed with the digital revolution. With commonplace use of third parties to facilitate electronic communication, our courts and lawmakers must amend current laws and doctrines to protect the privacy of communications in the digital age. To provide clarity and appropriate data privacy protections, the following clarifications and amendments should be made to the third party doctrine and the Stored Communications Act (SCA): 1) third party doctrine should only apply to context data, 2) content data should be protected by the Fourth Amendment, 3) the SCA should eliminate the distinction between Remote Computing Services (RCS) data and Electronic Communication Services (ECS) data, and 4) the SCA should require warrants for all content data acquisition.