En brist på auktoriserade revisorer är ett problem som har uppmärksammats i Sverige och på global nivå under en längre tid. Syftet med denna studie är att förklara vad som påverkar svenska ekonomistudenters intentioner att inrikta sig mot att bli auktoriserad revisor, genom att nyttja Ajzens teori om planerat beteende. Tidigare forskning har indikerat att studenters intentioner för en karriär som auktoriserad revisor fungerar väl i syfte att förutse vilka som faktiskt kommer att fullfölja ett visst beteende. Sådan forskning saknas dock inom den svenska kontexten, vilket medför svårigheter att skapa en grund för praktiska lösningar. För att testa faktorer som är relevanta till studenters intentionsbildande nyttjas binär logistisk regression, med ett dataunderlag som utgörs av enkäter skickade till ekonomistudenter på nio lärosäten i Sverige. I studien framkommer det att ett intresse för redovisning och revision är den starkaste drivkraften i intentionsbildandet. En uppfattning om att yrket medför god inkomstpotential bidrar också till en ökad benägenhet att inrikta sig mot att bli auktoriserad revisor. En uppfattning om att yrkesvalet medför hög social status har mot förväntan en starkt reducerande effekt på benägenheten att ha en intention. Resultaten visar att studenters intentioner huvudsakligen påverkas av deras utfallsförväntningar. För praktiska lösningar indikerar resultaten att det är mest lämpligt att fokusera på att skapa intresse för redovisning och revision, samt att skapa en tillfredställande bild av yrkets inkomstpotential. Det är inte att rekommendera att inrikta sig mot att marknadsföra yrkets sociala belöningar, då detta skulle vara kontraproduktivt. / A shortage of practicing certified public accountants (CPA) is a problem that has been observed in Sweden, and on a global scale, for a relatively long time. The purpose of this study is therefore to explain what influences intentions to pursue a CPA certification among Swedish students of economics, by utilizing Ajzen’s theory of planned behavior. Previous research has indicated that students’ intentions to pursue a CPA certification serve as a functional predictor for actual future behavior. This direction of research is still largely unexplored in the Swedish context, making it hard to form a basis for practical solutions. Relevant factors are tested using a binary logistic regression analysis, applied to survey data from students of economics at nine Swedish universities. The study shows that genuine interest for accounting and auditing constitutes the strongest motivator for students’ intentions. Perceptions of the career as financially rewarding also increase the likelihood of having an intention, to a lesser extent. Against expectations, the study also finds that perceptions of high social status for CPAs has a strong diminishing effect on the likelihoodof having an intention. The study therefore finds that students’ intentions can largely be explained as a result of their outcome expectations. The implication for practical solutions is that fostering interest for accounting and auditing is of high importance. Projecting an image of the career as financially rewarding is also important, albeit to a lesser extent. Trying to make the career seem rewarding through increased social status is not recommended, given its apparent counterproductive effect.

Introduction: This is a two years master's thesis in Museum and Cultural Heritage Studies. The purpose of this thesis was to critically examine discourses of sustainable cultural tourism, and how different sustainability dimensions and ideals can coexist and be applied in practice. The starting point was a case study of the World Heritage Site “The Hanseatic town of Visby”, where the relationship between the conservation and the availability of the world heritage site was investigated. The research questions that were formulated were which actors and agendas that cooperate in the production of sustainable heritage tourism, how global and national guidelines for sustainable cultural tourism correspond to the local development work of the Visby world heritage city, which are the prominent discourses in the documents on sustainable heritage tourism in the world heritage city of Visby and how they are described as well as whether there is opposition between the conservation and the availability of cultural heritage, and what potential solutions to such opposition can look like. Theory: Prior to the study, previous research on sustainability, sustainable heritage tourism and the world heritage site Visby has been studied and used as a springboard for the thesis research questions. The theoretical perspectives that were used in the analysis consisted of theories regarding sustainable tourism, posthumanism, system theory and authorized heritage discourse, AHD. Method: The method chosen for the study was Laclau & Mouffes discourse analysis. This enabled a closer examination of the development plans and documents on sustainable heritage tourism produced by local, national and global actors. This was complemented with short interviews with thirteen stakeholders. Results and analysis: The result and analysis showed that several different actors and agendas are involved in the production of sustainable heritage tourism. However, there are difficulties in letting all actors get their voices heard and being part of the decision-making process, such as the local population, which are often disregarded. In addition, interaction between different actors could get better with more clearly defined areas of responsibility. The result also showed that, in particular, the concepts of sustainability and sustainable develop-ment were used in the documents about the development of the world heritage city of Visby, but the concept of sustainable heritage tourism was rarely used. The Swedish National Heritage Board and the region of Gotland are currently working on developing sustainable tourism strategies. At present, however, there is unclear correspondence between global guidelines and local application, where it is up to the municipalities to interpret and apply Unesco’s guidelines themselves, which may be difficult since the guidelines are quite general and vague. The study also showed that there are three clear discourses in the documents about sustainable heritage tourism. Under the overall discourse of sustainable tourism in Visby there is an ecological discourse, an economic discourse and a social discourse. In all documents, sustainable tourism is described as consisting of three discourses, but there is great freedom of interpretation in the use of the term. The discourses are also prioritized and described differently in different documents. Conclusion: The study's conclusion is that there are both oppositions and solutions. Both documents and interviews show that there are oppositions between ecological, economic and social interests in a place like the world heritage site in Visby. At the same time, there are also various suggestions for how the different dimensions can coexist and the actors were generally optimistic. Basically, it is about finding a balance between conservation and accessibility, taking into account both contemporary and future interests. Suggested solutions are to work further with information and knowledge, improve interaction between different actors, work with conservation-based development, productize heritage, better interaction with the local society, develop creative industries in historical buildings, and include visitors in the conservation work. However, most voices agree that the issue is difficult and complex and requires more knowledge and research.

Revisorns oberoende är ett ständigt diskuterat och debatterat ämne. Nya skandaler fortsätter att uppstå där revisorns oberoende ifrågasätts. Syftet med studien är att undersöka om det finns en skillnad mellan revisorers oberoendebedömning beroende på revisorns yrkestitel. Yrkestitlarna som har undersökts i denna studie är revisorsassistenter och auktoriserade revisorer. För undersökning av studiens syfte har en kvalitativ metod tillämpats och semistrukturerade intervjuer genomförts med fem revisorer varav tre auktoriserade revisorer och två revisorsassistenter.   Resultatet av studien visar att alla respondenter var eniga om att oberoendet är viktigt för att skapa förtroende för samt att oberoendet är en svårbedömd fråga. Detta eftersom de alla trodde att det förekommer skillnader mellan olika revisorers oberoendebedömningar och att oberoendet kvarstår som ett komplext ämne. Vidare framkom det skillnader mellan de två olika yrkestitlarnas resonemang kring olika scenarier där de skulle bedöma ifall det förelåg hot mot oberoendet eller inte. Det som framkom var att de auktoriserade revisorerna hade en striktare syn på självgranskningshotet samt vänskapshotet medan revisorsassistenterna såg striktare på egenintressehotet samt det synbara oberoendet.   Slutsatserna som dras av studien är att revisorsassistenter och auktoriserade revisorer använder sig av analysmodellen på samma sätt men det är revisorsassistenterna som fyller i dessa medan de auktoriserade revisorerna kontrollerar det. Ytterligare förekom skillnader mellan revisorsassistenter och auktoriserade revisorers resonemang kring olika oberoendehot vilket innebär att studien tydliggör att karaktärsdraget yrkeserfarenhet påverkar revisorns oberoendebedömning. / Auditor independence is a constantly discussed and debated topic. New scandals continue to arise where the auditor's’ independence is questioned. The purpose of this study is to investigate whether there is a difference between the auditors’ independent assessment depending on the auditor's professional title. The titles examined in this study is auditor assistants and authorized auditors. To investigate the purpose of the study, a qualitative method was used and semi-structured interviews were conducted with five auditors, of which three where authorized auditors and two auditor assistants.   The results of the study show that all respondents agreed that independence is important for building trust and that independence is a difficult question. This is because they all believed that differences existed between the different auditors' independent assessments and that the independence remains as a complex subject. Furthermore, differences emerged between the two different professional titles' arguments regarding different scenarios where they should decide whether there was a threat to their independence or not. What emerged was that the authorized auditors had a stricter view of the self-examination threat and the friendship threat, while the auditor assistants looked more strictly at the self-interest threat and independence in appearance.   The conclusions drawn from the study is that auditor assistants and authorized auditors use the analysis model in the same way, but the auditors' assistants fill in these while the authorized auditors control it. In addition, there were differences between the auditor assistants and the authorized auditors' arguments regarding different independence threats, which means that the study makes clear that the character trait, professional experience, influences the auditor's independence assessment.

The aim of this study is to explore heritage processes within contemporary urban planning in Sweden, which is done through a single-case study. The point of departure for the study is the management of Havrekvarnen, an early modernist industrial building within an urban development area of Nacka, Sweden. Through parallel decisions by the County Administrative Board and the local Municipality in 2016, the building was firstly, listed with the strongest legal, cultural, and historical protection available, and secondly, the municipal urban regulations were changed so that the landowner was given permission to pursuit a reconstruction of the building, replicating its original appearance. As such the case constitutes a hitherto unique example of a listed future reconstruction in Sweden. The study examines how the process took place, focusing on actors and critical junctures involved in the execution and how the description of the building's heritage-values changed. The study uses a composite theoretical framework of authorized heritage discourse and actor network theory. To this an explaining-outcome process tracing is applied as method. Through a sequential process of collecting empirical data, in the form of archival records and interviews, the process was mapped through the conceptualization of a causal mechanism. The method had not previously been used in the field of art history and was chosen as such with a tentative approach. The study gives an extensive presentation of the legal and practical framework surrounding heritage processes within urban planning in Sweden, as well as puts the study within a local historical context. The results of the study show that within the observed case, a trade-off situation between authenticity and aesthetic historical values arose, caused by the poor technical condition of the building: the aesthetic values were deemed to take precedence in the assessment. The study also shows how antiquarian consultants have had a decisive influence on the process of legislative enabling of the reconstruction of Havrekvarnen. The research design’s use of process tracing to map heritage processes is thus deemed useful for future enquiries within the field of art history and heritage studies.