The papers purpose is to examine how the Botkyrka and Huddinge municipalities implement their juvenile law offenders' programs. The paper briefly and concisely outlines the history of juvenile offenders and the social services programs dealing with them. We focus on how two municipalities?, Huddinge and Botkyrka, implement these programs. The municipalities belong to the same judicial district,?Södertörns tingsrätt?.

Title: Competition for small audit firms ? a qualitative study on possible competitive strategies and how the upcoming changes will influence competition on the audit market    Subject: Auditing Tutor: Margareta Paulsson  Authors: Per Dahlström and Martin Holmberg Purpose: The purpose of this study is to develop an understanding how smaller auditing firms use competitive strategies and why. The result aims to work as a support for owners and leaders of audit firms as they make decisions of how to compete in the future. We would also like to explore how smaller audit firms view the change of the mandatory audit, that is, our intentions are also to examine how they think the consequences on the market will be and their view on its affect on the competition of the market.    Methodology: Our methodological approach was characterized by a hermeneutic approach in order to explain and understand why the smaller audit firms do what they do. Our approach is a combination of inductive and deductive as it allows us to develop an understanding of the subject, then gather our empirical data and from that draw valid conclusions.

Tillgång till sanitet är en mänsklig rättighet och en förutsättning för liv och hälsa. Trots det lever miljontals människor världen över med bristande sanitet. Den här uppsatsens syfte är att studera hur sanitetssituationen i informella bosättningar kan se ut och hur den upplevs av de boende, samt hur det är möjligt att förbättra den situationen. Genom att utföra en intervjustudie i den informella bosättningen Kibera i Kenyas huvudstad Nairobi, har de boende där fått ge sin bild av hur de upplever sanitetsproblemen och hur det gått till när sanitetslösningen Peepoo introducerades i området. I den här uppsatsen står själva förändringen i centrum och Kurt Lewins teori om förändringsprocessen används som teoretiskt verktyg.

Graphic profiles are a part of companies? brand expressions. The graphical values reflect the brand values the business wants to convey. They consist of different graphic elements such as logo, company sign, colour schemes, templates, rules, fonts, pictograms, formats and references to how different graphic elements should look, for example, business cards, signs and materials for websites. This thesis aims to examine why firms choose to replace their graphic profiles by studying their underlying motivations.

This essay is about how basic democratic values are formed in preschool. I have focused on children´s abilities to take on responsibility and also, on the importance of relationships in the development of democratic values in preschool.This essay starts in self-perceived dilemmas, based on my own feeling that the children should have more rights and that the preschool often has too many unreflected rules and routines. The dilemma has been reflected on and has been discussed in relation to other theories. I have also reflected on my own behavior as a teacher and to what extent this behavior has influence on the outcome.The relationship between the governing documents and the work in preschool has been reviewed with the conclusion that they are not synchronized with each other.The investigation shows several examples of the meaning of a good working relationship between teacher and child and that children´s own sense of responsibility should be taken seriously and be recognized as a resource.In the discussion with the theories a connection between democracy, relationships and children´s responsibility was detected. The meaning of a good working communication and the teacher?s significance for the development is central and is made visible and problematized.The concluding words show how the approach to democratic and fundamental values must come to a change in preschools, a change that the teacher partly is responsible for.

The aim of this paper is to explain how the European Union?s common strategy for theCommon Foreign- and Security Policy (CFSP) will change with the implementation of the Treaty of Lisbon. A comparative case study and qualitative method is used. On the basis of Smith?s theory of institutionalization we will analyze two member states: France and Denmark.

The government appointed in 2004 a special investigator with the objective to investigate the possibility of introducing a new law concerning implementation of obligatory cash registers with certain certification. This resulted in SOU 2005:35 ?Krav på kassaregister - Effektivare utredning av skattebrott? (Proposition 2006/07: 105). Following advice received from the respondents, the government has drafted a bill submitted to parliament in March 2007. Government bill 2006/07: 105 proposals for new law on cash registers, and submitted to parliament 2007th Act (2007:592) on the cash register was adopted by parliament in March that year and came into force on 1 January 2010.

There is consensus in research, policy, business and many other areas around the benefits of creativity. Previous research shows that creativity is only spurred under certain conditions. Usually creativity is not associated with concepts such as control, deadline or cost effectiveness. Companies, by contrast, have the need for control and management of their operations, which implies that the two processes can be difficult to reconcile. A company that wants a high creativity while maintaining control and management is forced into a series of organizational compromises.

The aim with this study was to gain an understanding for teaching as an profession, and get a bigger knowledge about the certification of teaching and what it means for the teaching occupations status. To get an answer for this study two methods were used. The first method was a survey with questions that were sent out to working high school teachers in the North of Sweden. The second method was a document analysis of articales from three Swedish dailynewspapers. To analyse the results from this study a theory about professions is used troughout the whole paper.This studies resluts shows that profession as an definition is hard to undestand.

The purpose of this essay is to investigate the airline industry and its part in the mobile community. Further on, to investigate the factors that throughout history are having an impact on the airline industry and have lead to the condition of today. Through this information we are outlining the future of the airline industry.This essay has been written in a qualitative approach. The empirical gathering has been made through interviews based on open discussions between the interviewers and respondents. We started out with creating a theoretical pre-understanding and continued by comparing how well these theories matched the reality.The gathering of the theoretical material was chosen on the basis how well it matches the subject of our essay.

The purpose of this Master's thesis is to investigate the role of the public library when the local government in the municipality arranges distance education at university level. The thesis has two main areas of questioning and these are goals and resources. In the study it is examined if the local goals have changed during the period 2000 until 2005, due to the development of distance education. It is investigated if change actually has occurred and if it has, in what way the goals have changed. It is also examined if and how the goals correspond with the work that is being performed in the public library.

Sedan år 2005 har det varit obligatoriskt för börsnoterade företag i EU att följa den internationella redovisningsstandarden IFRS 3 vid företagsförvärv. Vid ett företagsförvärv ska förvärvaren allokera kostnaden för förvärvet genom att först värdera de materiella tillgångarna till verkligt värde, sedan de immateriella tillgångarna och till sist allokera det som eventuellt blir över till goodwill. Att identifiera immateriella tillgångar och därmed skilja dem från goodwill anses vara en svår och komplex uppgift. Företagen har kritiserats för att generellt undervärdera immateriella tillgångar och övervärdera goodwill vid företagsförvärv, för att inte lämna tillräcklig information om hur de kommit fram till goodwillbeloppet och för att inte ta uppgiften att identifiera immateriella tillgångar på allvar.Om denna kritik är riktig, vilket mycket talar för, innebär det rimligen att företagsledningarna har ett intresse av att övervärdera goodwill. Detta intresse kan vara helt oegennyttigt, och enbart för företagets bästa, men det kan också vara egennyttigt.

Syftet med denna studie var att undersöka familjers upplevelser av att minimera intaget av socker/snabba kolhydrater. Detta genomfördes med kvalitativa ostrukturerade intervjuer där föräldrarna i familjen fritt fick berätta utifrån olika teman. Dessa teman täckte områden som anledning, tillvägagångssätt, reaktioner, svårigheter, beteenden och eventuella hälsovinster relaterade till kostomläggningen. Utöver dessa familjer valdes tre bloggar ut inom området lågkolhydratkost. Dessa följdes och analyserades som komplement till intervjuerna.

The purpose of these studies is to see how the reception and education of non-Swedish speaking newcomers are organized in a small county, and what you can do to improve this process to achieve a better and quicker integration into the Swedish language and society. To do this, interviews have been performed with four headmasters and different categories of teachers representing all schools in the actual county.In the result it was clear that both headmasters as teachers saw a need to change   and improve reception to provide consistent but flexible support. The headmasters wanted to create written instructions to assure equivalence between the different schools. The majority of teachers wanted to change the current system whereby some pupils, based on their origins, were placed in a preparatory class to learn the language whilst others were placed directly into a Swedish class. All teachers also thought that the help the non-Swedish speaking newcomers were offered was insufficient.The conclusion is that the county must decide and create instructions according to Skolverket?s recommendations and it also ought to offer all pupils the possibility of learning the basis of the language in a preparatory class.

Bakgrund och problem: Alla börsnoterade företag är, sedan år 2005, tvungna att följa IFRS/IASB riktlinjer för att sammanställa en årsredovisning. IFRS är ett regelverk som tillämpas i alla länder inom Europeiska Unionen. I dessa förpliktelser och riktlinjer finns det kryphål som ger företagen möjlighet till subjektiva bedömningar. De subjektiva bedömningarna ger företagen möjligheten att manipulera redovisningen, detta kallas för Earnings management. I samband med övergången till IFRS medförde det förändringar i hur företagen redovisade.