The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.

This is a bachelor essay in business and administration with concentration in accounting. The purpose of the essay is to describe and analyse how an auditor, who has had a close cooperation with a small owner-led company in several years, can obstruct the specific familiarity-threat and if it appears, secure that it does not affect the independence of the auditor.The conclusion of this essay contains two models which intend to describe how an auditor, as a suggestion, can obstruct the specific friendship-threat and if it appears secure the independence of the auditor..

The aim of this essay was to gain a deeper understanding about how school employees interpret and practice school law regarding cyber-bullying that occurs between pupils on the internet. To examine this we used a qualitative method. We completed eight interviews with five teachers, one headmaster, one school welfare officer and one special educationist. These eight school employees were from four different high schools. In our interviews we found that the school employees thought it was difficult to define different concepts within the school law such as in association with the occupation and offensive behaviour which prohibits them from interpreting the school law in the same way.

SAMMANFATTNING Titel: Konvergensen av externredovisningens och ekonomistyrningens tidsperioder ? med fokus på budget. Nivå: C-uppsats i ämnet företagsekonomi. Författare: Jessica Gustafsson och Gustav Sandkvist. Handledare: Stig Sörling och Tomas Källquist. Datum: 2014 - Juni Bakgrund: Sedan länge har en diskussion förts gällande relationen mellan externredovisningen och ekonomi- och verksamhetsstyrning. En del forskare menar att det råder en konvergens mellan dessa system. Studier som gjorts inom detta område har varit inriktade på olika fördjupningar. Det är bristen på forskning inom fördjupningen om de båda systemens tidsperioder som väckt vårt intresse att utforska detta närmare. Syfte: Syftet med studien är att skapa förståelse för hur externredovisningens tidsperiod kan påverka företags ekonomistyrning och interna styrmedel, med fokus på budgetering. Metod: Studien har genomförts via en kvalitativ design med en abduktiv ansats.

Placed in an institution, what happens next? A study concerning how social workers handle the after-care of adolescents who earlier has been placed in an institution is written by Therese Wester and Sanna Sjölander Wirlöf. The purpose of the study is to understand and explain how social workers handle the after-care. This study is based on an organizational perspective since the after-care has been studied in relation to the structure of the organization and the laws and guidelines that the organization has to relate to. The method that has been used is semi-structured interviews with six social workers in different municipalities in Stockholm.

Ridterapi har på senare tid börjat användas som en komplettarande behandlingsmetod för psykosocial problematik. I dagsläget finns ännu inte mycket forskning inom ämnet och behandlingsmetoden är vare sig speciellt känd eller etablerad. I denna uppsats görs en kartläggning av socialsekreterares uppfattning och kännedom om ridterapi. Undersökningen var i form av en enkät och genomfördes i Uppsala län där socialsekreterare som arbetar med placeringar på HVB-hem medverkade. Vi ville se om olika faktorer som exempelvis ett eget djurintresse, kunskap om behandlingsmetoden, kön och ålder kunde påverka deras inställning till ridterapi.

This thesis examines the effects of the Swedish school reforms that took place in the early 1990?s. Theories such as Principal-Agent, Stewardship and Lipsky?s street-level bureaucracy are discussed as well as New Public Management (NPM). These reforms were heavily influenced by NPM, causing an increased level of street-level bureaucracy, and according to Principal-Agent theory some outcomes could have been predicted.

In latter years there has been a discussion about the increasing importance of intangible assets and how to incorporate this fact into strategies, accounting and valuation. The ?Internet-bubble? is a recent event that drew much attention to intangible assets, and was an indicator of how complex it can be to value assets in general and intangible information in particular. Legislators recently addressed this issue by introducing IFRS3, which led to an update of IAS38, which in turn revised the methods for handling intangible assets. A specific intangible asset that has caused much debate is research and development (R&D), since it is commonly not allowed to be realized as an asset, which could cause implications concerning analysis and valuation.

During 2010, 1446 people committed suicide in Sweden. Research shows that groups that are less favored in society have an increased risk of suicide. Social services often encounter groups of people that have a high risk of suicide, for instance welfare recipients or substance abusers. The purpose of this study was to shed light on how social workers talk about suicide and how this might affect interactions with suicidal clients. The study is based on qualitative interviews with five social workers in Stockholm.

Background: The environment and the design of auditing regulation can vary significantly between countries, which can affect the form, content and quality of the audit report. The purpose of the International Standards on Auditing, ISA, is to facilitate the work for auditors on an international basis. Sweden today follows the RS 600 which is based on ISA 600, which contains standards for when an auditor use work performed by other auditor. In October 2007, came a revised and redrafted version of ISA 600 that will be enforced in Sweden in the audit of the financial year beginning on 1 January 2011. To what degree the new requirements will affect the group audit is clearly dependent on how the reporting, evaluation and instructions between the group auditor and other auditor has been carried out previously.Aim: The aim with this paper is to explain the reporting between the group auditor and other auditor in an international corporate group.

The thesis had its starting point in the first paragraph of the eleventh chapter in the Swedish social services act, which discusses the immediate risk assessments that has to be made when the social services receive a report about a child. The thesis highlights an area that has received a lot of attention in media since the spring of 2014, when an eight year old girl was fatally abused by her legal guardians. The social services had at the time received a report about the girl but it was left unread. This tragic case has brought attention to the routines used by the social services for dealing with reports and risk assessments. This thesis was conducted through individual interviews with social workers working with children and families in the social services, with the aim to acquire an enhanced understanding of how social workers perform immediate risk assessments and what these assessments are based on.

The purpose of this study was to examine divergences in assessments of social assistance in one big and one small social welfare office in the municipalities of Malmö. To examine this we used a qualitative method. We held interviews with social workers and their superiors. At the end of the interviews with the social workers we presented two vignettes, describing different cases of first time applications of social assistance. The social workers was asked to assess whether the application should be granted or not, and motivate their decisions.

The purpose of this thesis has been to examine preventing child sexual abuse in four elementary schools in Stockholm, Sweden. The study is based on qualitative interviews with school counselors. The aim of this thesis was to find out how and if elementary schools in Sweden work with preventing child sexual abuse. The aim was also to examine how the school counselors reason about the schools efforts to prevent child sexual abuse. Their statements was analysed with Foucault?s theory about sexual history to get a deeper understanding for why people reason the way they do when it comes to issues like this.

The purpose of this essay was to describe and analyse the tension/conflict between external demands and actual conditions, as experienced (and told in interviews) by employees at two social insurance offices in Scania, concerning their roles in the process of working life rehabilitation. The theoretical starting point is the theory of street-level bureaucrats, as defined by Lipsky. The comprehension among the employees were that working life rehabilitation services are approved less today compared to a few years ago. The discretion, i.e. the position to choose among competing alternatives; about what to do, how to do it etc., characteristic of street-level bureaucrats, according to the employees is less prominent, as the routines of handling cases and decision making are regulated.

Sustainability reports have during the last decade had a strong development. Both in terms of establishing a sustainability assurance, in its form, and get it assured together with standards, principles and regulations which organisations and accountants have utilized. The growth of sustainability reports and the choice of getting them assured have in particular favoured the accounting business. Due to this result, some critics have voiced that assuring a sustainability report gain accounting firms more than it gains the actual organisation. Other say that it is necessary in order to increase the credibility and the eligibility of the report, while it also has become a requirement from stakeholders.