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Bakgrund När revisionsplikten avskaffades för mindre bolag under år 2010 gjordes detta med argument om att revisionen var en stor kostnad för de mindre bolagen, som ofta har mindre resurser. Efter avskaffandet gavs mindre bolag möjligheten att själva bestämma vilka ekonomiska tjänster som skulle köpas in. Något som beskrevs som en strukturell förändring inom branschen och som medförde ett ökat ansvar och ökade karriärmöjligheter inom professionen redovisningskonsulter. Men vad är anledningen till att redovisningskonsulter idag anlitas vid mindre bolag, som idag har valt bort revisorn? Syfte Syftet med studien är att utforska varför icke revisionspliktiga mindre bolag väljer att anlita en redovisningskonsult samt hur dessa mindre bolag upplever att redovisningskonsulten genererar värde till organisationen. Metod Studien har utförts genom en kvalitativ metod med ett deduktivt synsätt. Samtliga empiriska data utgörs av primärdata och har inhämtats genom semistrukturerade intervjuer. Slutsats Mindre bolag saknar ofta den kunskap och tid som krävs för att internt sköta bolagets ekonomi. Genom redovisningskonsulten sparas även tid och indirekt pengar, vilket gör att kärnverksamheten kan prioriteras. Vidare framkommer att det upplevda värdet är: förmedlad seriositet, trovärdighet och upplevd trygghet, vilka alla genereras av bolagets redovisningskonsult. / Introduction In 2010 the mandatory audit was abolished for smaller firms in Sweden with arguments that audit was a big expense for smaller firms, which often have less resources. After the abolition, smaller firms were given the opportunity to decide which financial services to hire. Something that was described as a structural change, which led to increased responsibility and career opportunities within the accountant consultants’ profession. But what is the reason why accounting consultants are hired by smaller firms who are exempt from mandatory audit? Purpose The purpose with this thesis is to explore why smaller firms, exempted from mandatory audit, choose to hire an accountant consultant and what value these smaller firms perceive that the accountant consultant brings to the organization. Method The study has been conducted through a qualitative method with a deductive approach. All empirical data consist of primary data obtained through semi-structured interviews. Conclusion Smaller firms often lack the knowledge and time required to internally manage the company´s finances. The accountant consultants also save time and indirect money for the smaller firms, which means that their core business can be prioritized. Furthermore, the following keyword appears: mediated seriousness, credibility and perceived safeness, all of which are generated by the company´s accountant consultant.

Thesis describes main development trends of retail industry and its network in the Czech Republic as well as changes in consumers' behaviour and in the position of Czech retailers on the basis of available statistical data and findings of surveys since 1993 to the present and near future.

As a life-limiting illness mediated by rapid advancements in biomedical technologies, metastatic breast cancer (MBC) now presents in increasingly unexpected ways where women are living longer. These women’s lives may not fit well with established healthcare and societal understandings of an advanced breast cancer, including disease progression and prognosis. This qualitative inquiry aims to think differently about women’s daily lives with an ongoing MBC. While also considering the underexplored context of these women living in smaller communities. I explored communities on Central Vancouver Island, which is on the west coast of British Columbia, Canada. The research question directing my inquiry was: how are women, who are living with MBC as a life-limiting illness over an extended period, produced as both living and dying subjects? Informing this research was a feminist relational materialist approach with a healthcare practitioner orientation, primarily informed by Braidotti. I used multiple data collection methods centred around sequential interviews with 14 women who had been living relatively well with MBC for at least two years. Working with relational materialist and post qualitative principles, analysis disclosed the importance of temporal pulses and bodily transpositions in women’s lives. Temporal pulses speak to how time was laden with tensions such that a distinctive part of living with ongoing MBC was an embodied sense of fluctuating time. There was also the idea as to how, at any given moment, women could bodily know their illness and mortality through varying frequencies of the presence and/or absence of markers of living and dying, often at the same time. Bodily transpositions speak to how life-limiting illness was not so much about women moving from one set of circumstances to another as part of a clean-edged transition. Rather, the women navigated daily life with few set waymarkers. Within this context, ‘hope’ took on new forms and living with their advanced breast cancer became a kind of endurance demarcated by what I refer to as generative living. These findings call into question the ways in which MBC gets talked about in categorical terms as palliative or end of life, and/or as chronic. Findings are an opportunity for healthcare practitioners, policymakers, and interdisciplinary leaders to further understand MBC specific to our contemporary context. Project findings renew discussions of how best to support women’s needs, including the ways MBC is talked about. There is also the opportunity to direct further research into MBC as an example of today’s shifting boundaries of living and dying (which I am framing as living<=>dying). / Graduate

Purpose: In today´s (2020) construction industry, partnering is mostly used in larger projects and municipalities. The purpose of this report is to study why partnering is not used to a greater extent in smaller municipalities. The goal of this report is to study whether smaller municipalities could benefit from applying partnering.    Method: To achieve the goal of this report, a case study was conducted with the data collection techniques interview and literature study. The interviews were conducted with three small municipalities, a large contractor and two municipal housing corporations. The literature study was done to attain an in-depth understanding of the concept of partnering and to investigate previous research on a similar topic.   Findings: The benefits of partnering are that the product will be good and the client get what they want as they are more involved in the project compared to regular procurement. The communication will be better and fewer disputes occur due to more frequent communication. Dedication and focus on the best of the projects are important elements for a succeeded partnering project. Partnering could be beneficial for a smaller municipality but the reason why partnering is not used to a greater extent in smaller municipalities is because it requires more time, energy, commitment and a big organisation. The municipalities also have concerns about projects being procured on a cost reimbursable contract.  Implications: The small municipalities could benefit from partnering but it should be applied on projects that are ongoing for a long time or when they do not know what they want. Those involved should spend a lot of time in the beginning of the project to decrease the costs. The municipalities should be dedicated in the project, cooperate with the contractors and put the best of the project in focus.   Limitations: The report´s limitations mean that the report is not applicable to major municipalities in Sweden. The tender stage and the economy are not included in the report. Alternative solutions to the problems with changes, additions and cancellations of jobs within construction law, apart from partnering, are not addressed. / Syfte: I dagens (2020) byggbransch används partnering mestadels i större projekt och i större kommuner, syftet med rapporten är att utreda varför partnering inte används mer i mindre kommuner.   Målet med rapporten är att studera ifall det kan gagna mindre kommuner att tillämpa partnering.      Metod:  För att uppnå målet har en fallstudie genomförts med datainsamlingsteknikerna intervju och litteraturstudie. Intervjuerna genomfördes med tre mindre kommuner, ett stort entreprenadföretag och två kommunala bostadsbolag. Litteraturstudien gjordes för att öka förståelsen för begreppet partnering och för att utreda vad tidigare forskning säger om ämnet.  Resultat: Fördelarna med partnering är att produkten blir bra och som verksamheten vill ha det, då de är mer involverade i projektet jämfört med traditionell upphandling. Kommunikationen blir bättre då de kommunicerar oftare och det uppstår färre tvister. Engagemang och att sätta projektet i fokus är viktiga beståndsdelar för ett lyckat partneringprojekt. Partnering kan vara gynnsamt för en mindre kommun om det tillämpas på rätt sätt. Anledningen till att inte partnering används mer i mindre kommuner är för att det kräver mer tid, pengar och engagemang samt en stor organisation från beställaren i partneringprojekten. Kommunerna har även en oro för löpande räkning där det inte är ett fast pris utan prissumman fastställs först när projektet är klart.    Konsekvenser: Det kan var gynnsamt att tillämpa partnering för mindre kommuner men det bör vara ett projekt som pågår under en längre tid eller det inte vet vad de vill ha. De involverade bör lägga ner mycket tid i början av projektet för att minska kostnaderna. Kommunerna bör vara engagerade i projektet, samarbeta med entreprenörerna och sätta projektets bästa i fokus.  Begränsningar: Rapportens begränsningar gör att resultatet ej är tillämpbar på större kommuner i Sverige. Anbudsskedet och ekonomin tas ej upp i rapporten. Alternativa lösningar på problemen med ÄTA-arbeten, förutom partnering, behandlas ej.

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Les polémiques ont joué un rôle important dans la réception des romans de Mordecai Richler au Québec francophone. Contrairement à l’idée reçue voulant que cet antagonisme ait empêché la lecture de l’oeuvre richlérienne, c’est plutôt à partir de la publication des essais sur le nationalisme québécois que la critique commencera à s’intéresser à l’écrivain. En effet, que ce soit avant ou après les polémiques, c’est au nom d’un rapport de correspondance au collectif que sera jugée l’oeuvre de Richler. L’abandon d’une conception restreinte de l’identité québécoise ouvre la porte à la relecture contemporaine des romans de Richler, même si cette relecture ne fait pas pour autant l’économie d’un rapport au collectif et cherche plutôt à opposer une identité québécoise exclusivement francophone à une identité prête à inclure un auteur longtemps identifié comme un ennemi public. Les mécanismes de ce rapatriement peuvent être mis en parallèle avec les conflits identitaires qui marquent le personnage richlérien. Dans Son Of A Smaller Hero (1955), Noah Adler tente de se définir en tant qu’être humain et de trouver une morale qui lui est propre en fuyant ses origines. Toutefois, cette fuite ne peut se solder que par un échec et le héros apprend que son idéal d’émancipation passe par une réinterprétation de son héritage plutôt que par l’abandon de celui-ci. Barney’s Version (1997) est en partie le récit de formation d’un écrivain tardif. Si Barney Panofsky s’en prend aux impostures collectives dans le roman, son incapacité à être totalement honnête par rapport à lui-même et à plonger dans une création et une défense sincères de ce en quoi il croit le poussera à s’aliéner ceux à qui il tient véritablement. Cette situation laisse le narrateur avec une oeuvre inachevée qui ne pourra s’accomplir que par l’intervention de ses héritiers. Dans les deux romans, la définition du personnage passe par une réappropriation herméneutique de son héritage qui rappelle, dans son rapport à la trace, au collectif et à l’illégitimité, les relectures francophones de l’oeuvre richlérienne. / Polemics have played an important role in the reception of Mordecai Richler’s novels in French Quebec. Contrary to the common idea that this opposition has prevented Quebec’s critics from reading the novelist’s work, Richler’s articles and essays on nationalism are the starting point of its reception. Whether it has been published before or just after the polemics, Richler’s writing is evaluated for the accuracy of his depiction of communities. The progressive rejection of a strictly French conception of Quebec’s identity opens the way to contemporary readings of the writer’s production. Still, these new readings are mostly attached to a conception of the collective, opposing an inclusive portrayal of Quebec’s identity, ready to let in the old enemy, to a uniquely French perspective on the imaginary. The mechanisms of this repatriation can be read in parallel with conflicting identities in Richler’s novels. In Son Of A Smaller Hero (1955), Noah Adler tries to define himself as a human being and to find his own moral standards by rejecting his origins. However, this escape path can only lead to failure and the main character learns that his ideal of freedom can only happen by a reinterpretation of his heritage rather than by its denial. Barney’s Version (1997) is, in part, the story of the education of a late writer. If Barney Panofsky attacks every collective imposture in the novel, his incapacity to be completely honest with himself and to accept a sincere creative activity and defence of his beliefs leads him to be alienated from those he truly loves. This situation leaves the narrator with an unfinished story, which can only be told by his successors. In both novels, the self definition of the character’s identity can only happen by a hermeneutical re-appropriation of his heritage that is similar to francophone readings of Richler’s work by its relation to the trace, the collective and illegitimacy.

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Las entidades públicas como las Municipalidades rurales se encuentran agobiadas por los diferentes desafíos a los cuales deben hacer frente a la ciudadanía. En este caso es la transparencia de información en la administración de control de sanciones de los vehículos menores (Mototaxis). El principal problema que existe es que al no contar con un sistema informático que permita administrar el control de sanciones, existen deficiencias en la administración como: pérdidas de información, informalidad administrativa, pérdida de tiempos en registros y consultas de infracciones. Para este problema se ha investigado en diferentes Municipales rurales las cuales aún no cuentan con un control eficiente para la administración de infracciones; en consecuencia, existen ciertas inquietudes de parte de los propietarios de los vehículos menores por no contar con una información transparente y concisa frente a las infracciones impuestas por parte de los inspectores municipales. Sin embargo, una conclusión importante es que este proyecto de investigación podrá mejorar la administración de sanciones en los vehículos menores, reducir la delincuencia en las calles (secuestro), la informalidad vial vehicular, la mejora de servicios hacia los ciudadanos y la recaudación de ingresos para la municipalidad; teniendo como principales beneficiaros la Municipalidad de Santa Eulalia, los propietarios de los vehículos menores y la población del distrito. Public entities such as rural municipalities are overwhelmed by the different challenges that are facing the public. Here is information transparency in the administration control sanctions smaller vehicles (Mototaxis). The main problem is that there does not have a computerized system to manage the control of sanctions, deficiencies in the administration as loss of information, administrative informality, loss of records and consultations in times of infringements. For this problem it has been investigated in different rural Municipal which do not yet have an efficient management control violations; consequently, there are some concerns on the part of the owners of small vehicles for not having a clear and concise imposed against infringements by the municipal inspectors information. However, an important conclusion is that this research project will improve the administration of sanctions on smaller vehicles, reducing street crime (kidnapping), the vehicular traffic informality, improving services to citizens and revenue collection for the municipality; having as main beneficiaries the Municipality of Santa Eulalia, the owners of small vehicles and the district's population.

I Sverige begränsas allmänna och publika bolags totala uppdragstid för en revisor genom ett flertal lagbestämmelser samt kontinuerliga revisors- och byrårotationer. Mindre aktiebolag i Sverige hamnar dock ofta utanför dessa bestämmelser, vilket resulterar i att den enskilde revisorn i hög grad behöver utgå ifrån principbaserade bestämmelser vid svåra avvägningar. De principbaserade bestämmelserna har varit föremål för förändring under de senaste åren, eftersom uppdragstiderna oftast är betydligt längre i mindre bolag gentemot stora bolag. Detta skapar ett spelrum som ställer högre krav på att revisorn agerar utefter en moralnivå som passar yrket för att uppfylla den integritet och objektivitet som yrket kräver, samt för att undvika att oberoendeställningen påverkas eller kritiseras av samhället. Syftet med uppsatsen var att kvalitativt utreda hur olika revisorer uppfattar problematiken kring deras oberoendeställning, som är förknippat med uppdragstiden. Genom att identifiera revisorers individuella uppfattningar kring integritet, objektivitet och deras oberoendeställning har det även kunnat att därefter att analysera vad för påverkningar deras etiska perspektiv samt moraliska nivå har, således förklarar denna uppsats hur deras oberoendeställning kan påverkas av en bestämd uppdragstid i mindre bolag. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de revisorer som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral men i slutändan hade de liknande uppfattningar kring detta område. / In Sweden, general and public companies' total assignment time for an auditor is limited through a several of legal provisions and continuous auditors and agency rotations. However, smaller limited companies in Sweden often end up outside these regulations, which results in the individual auditor needs to be largely based on principle-based regulations for difficult trade-offs. The principle-based regulations have been the subject of change in recent years, as assignment times are usually considerably longer in smaller companies towards large companies. This creates a space for maneuver that places higher demands that the auditor acts along a moral level that fits the profession to fulfill the integrity and objectivity to which the profession requires, as well as to avoid the fact that the independence is affected or criticized by society. The purpose of the study was to qualitatively investigate how different auditors perceive the problem of independence, which is associated with the mission time. Resultatet visar att det finns vissa skillnader i hur revisorer ser på problematiken gällande oberoende förknippad till uppdragstiden, eftersom de som ingick i studien resonerade utifrån olika etiska perspektiv samt olika nivåer av moral. Men i slutändan hade de liknande uppfattningar kring detta område. By identifying auditors' individual perceptions of integrity, objectivity and their independence has done it possible to analyses what kind of affections their ethical perspective and level of moral has, by other words does this study explains how auditors' independence can getting affected by designed assignment time in smaller companies. The result shows that there are some differences in how auditors look at the problems regarding independence associated to designed assignment time for smaller companies, since the auditors' that were included in this study reasoned based on different ethical perspective and levels of morality. But in the end did they have similar perceptions regarding this area.