This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

The purpose of this study has been to look into and analyze the view on sex equality in textbooks and teaching media, and teaching of a group of upper secondary school teachers, through a gender perspective. The teachers teach subjects within social- and political science. The two questions that I wanted to answer are: What views do the teachers have on sex equality in their teaching? What views do the teachers have on sex equality in the teaching media (textbooks and other teacher media) which they have access to? Since I wanted to look into the teachers own views I chose unstructured interviews as the method of gather empirical information. To interpret the transcribed texts I chose the hermeneutic view of people as intentional.

This thesis discusses the attitudes versus methadone assisted rehabilitation ad modum Dole Nyswander in Sweden during the period 1972-2004. This is done by means of a Foucault inspired discourse analysis applied on the directions issued by the Board of Health and Social Affairs. The context in which these directions were created is also described, in which scientific achievements on methadone treatments during the period, and the main actors struggling to establish and define the discourse on narcotics and narcomania, are juxtaposed to the effects of the work of the Board. It is stated that the directions were largely affected not by scientific results and knowledge on methadone, but by the symbolic connotations of narcotics in Sweden established in the discourse already in the mid 1960´s. Also during the end of the studied period, after the occurence of AIDS had begun making methadone more broadly accepted, the findings of this thesis showed that the legacy of the 1970´s symtomtheory and its severe antagonism against methadone, was still present, in effect, in the discourse around methadone and subutex assisted rehabilitation, and so in the directions issued by the Board of Health and Social Affairs..

This essay investigates how the author Oline Stig creates identities for her main characters in three short stories; Midsommar, Polly Maggoo and Den längsta dagen from the collection Den andra himlen (2007).My investigation is based on concepts chosen from psychology and narratology: First, Jonas Stier?s definition of human identity. In his definition he focuses on a person?s social context. He also considers identity formation as an ongoing, ever- changing process.

Syftet med denna studie har varit att undersöka hur nätverksarbetet inom socialtjänsten upplevdes ur ett brukarperspektiv i en medelstor kommun i Sverige. I den studerade kommunen användes nätverksarbete som en insats för barn och ungdomar aktuella inom socialtjänsten. Nätverksarbetet innebar en samverkan mellan de privata och de professionella aktörerna för att uppnå hållbara lösningar för ungdomarna och deras familjer. Studien genomfördes kvalitativt via åtta intervjuer med föräldrar till barn och ungdomar aktuella inom socialtjänsten där nätverksarbetet hade genomförts som en insats. I resultatredovisningen och analysen har systemteori och de salutogena perspektivets tre begrepp; begriplighet, hanterbarhet och meningsfullhet samt empowerment används.

The aim of this study was to examine how clients who have or have previously had a drug- and/or alcohol addiction experienced interchanges with social workers. In this study, eight semi-structured interviews were made with respondents from an out-patient clinic in a small town in Sweden. Questions were asked regarding clients? experience of the social workers' attitudes during the initial meeting as well as all continuing meetings. Other possible variables that affected the interchanges, either positively or negatively, including how the clients wanted to be treated, were also explored.

This paper examines how Hinduism and Buddhism are portrayed in three textbooks for an upper secondary school course in religion and is limited to a selection of books published in 2009. Based on a qualitative content analysis, the paper examines the extent to which there is an intentional division, that is to say a line between ?them and us? in the ways in which the religions are described, and to what extent the description of these religions in the textbooks are Eurocentric. The study focuses on whether or not there is a ?them and us? perspective in the different books and if so, the ways in which this approach is evident.The result of this study shows that traces of a ?them and us? perspective can be found in all three books.

This thesis follows a qualitative method and aim to describe firms? international business at an emerging market seen from a network perspective. The purpose of the thesis is to study in what way business relations and networks influence the process of internationalization and describe the way in which companies handle the external network in relation to acquisitions. Further does our purpose include analyzing if a firm?s network may be the main factor for why international business occurs.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

The aim of   the study has been to examine the duality that I seemed to find in Karin   Broos works, primarily on the basis of her renditions of nature. The   objective is to study the duality on various plans and to examine which   traces of Intertextuality that may exist.In the study of the duality   I have taken note of how nature is presented in terms of style and form, as   well as that I have seeked cultural references pictorial and symbolic. I have   also examined the images with reference to Intertextuality. The following   questions has been applied during the work:  How is nature produced in the paintings?  What place occupies nature in relation to the people, in the works?  What is being communicated by nature's participation in the works?As a method, and as a   tool for analysis and interpretation of selected works, I have chosen to use   Panofskys iconological interpretative method. As a guide to seek relations of   intertextuality the theories of  Julia   Kristeva has been useful, which  includes thoughts  that new images are created or re-created   in relation to other images all the time and in new contexts.As a result of the   study I have found some kind of expression of balance, though it did not   seemed to look that way from the beginning.

Cloud computing has become a very publicized and popular concept in recent years, both in business literature and research, where data ownership is the security aspect which has usually been ranked the highest of the disadvantages that can be identified with cloud services. Today there is a lack of research on information ownership from an informatics perspective, as it is most often discussed from a legal perspective.In our study we interviewed six different companies that use cloud services, on which attitudes and reasoning they had on their information ownership. We compared these attitudes with the attitudes we identified in business literature and research on the subject. In business literature we found four recurring themes which were very clear about how a company should govern information ownership.Overall the results of our interviews showed that there is widespread ignorance at the companies on how information ownership in the cloud is regulated between the company and the cloud provider. All companies expressed that they had not experienced any change in ownership when they placed their data in the cloud, and they expressed no major concerns about how the ownership was handled.

Title: A Business Perspective on Reducing the Climate Impact from Tetra Paks Transportations of Goods. Authors: Pär BerglundSebastian Lyngström Supervisors: Lars J Nilsson, Environmental and Energy Systems, Lund UniversityNils Månsson, Department of Business Administration, Lund University Problem Analysis: Increased awareness concerning climate change will put pressure on companies to reduce their climate impact. Problems arise when trying to reduce the impact from transportations due to companies? limited control on forwarding agents and difficulties measuring the emissions. Purpose: From a business perspective, this report will enable a reduction of the climate impact that arises from Tetra Paks transportation of goods.

The aim of my thesis was to examine if educators need to be critical of what they read to the children from a gender perspective. I examined how picture books depict gender and if the books enhances or breaks perception of gender roles. I also examined educator?s perception of gender and if they think picture books can affect children?s perceptions of gender, but also what educators think about gender equality through picture books. The study is based on analysis of five picture books and interview with five educators.The results of analyzes showed that picture books are stereotyped and enhances perceptions of gender roles.

The swedish law of contract is fundamental within several civil law areas, among others labour law. The labour law contains more explicit legislation specificly adapted to the relation between employers and employees. Sometimes the labour law needs to rely on more general regulations, such as the law of contract. When the situation contains a specific contract relation dilemma it is logical to use the law of contract, when for example the law of employee protection does not reach an acceptabel solution.Transfer of undertaking is a situation were the employee protection is disregarded. The Euro directive 2001/23/EG prescribes, by its implemented rules in the law of employee protection, that rights and duties, such as employement agreements, passes on to the earner of the business.