Syftet med den här studien är att utreda hur redovisningsmarknaden skulle kunna påverkas av högre gränsvärden för frivillig revision samt vilka effekter det skulle medföra. För att undersöka detta har vi valt att utforma en kvalitativ intervjustudie där respondenterna har bestått av auktoriserade revisorer, auktoriserade redovisningskonsulter samt tjänstemän inom Upplysningscentralen, Bolagsverket samt Skatteverket.Studien har inspirerats av de gränsvärden som presenterades i det nya EU-direktivet som kom år 2013. Vi har diskuterat en eventuell höjning av gränsvärdena med respondenterna för att se hur detta skulle kunna påverka den svenska redovisningen.Studien har inspirerats av grounded theory som innebär att jämförelser sker löpande under undersökningens gång och studien har analyserats utifrån ett principal- och agent förhållande. I studien har vi kommit fram till att för kort tid har gått för att det ska synas några tydliga resultat men samtliga respondenter är över lag positiva mot högre gränsvärden och de tror att gränsvärdena kommer att höjas på sikt..

In 1995, the World Trade Organization WTO was established. Today WTO has nearly 150 member countries, accounting for over 97 percent of the world trade. WTO has a number of agreements and one of them is the General Agreement on Trade in Services GATS. GATS control the service sector, and the public library is a small part of this sector. The purpose of this study is to examine the Swedish debate about GATSs possibility to affect the public library.

The purpose of this thesis is to analyze and propose improvements to the current procedure for cost estimations of purchased maintenance work at Banverket, the Swedish rail administration. This governmental institution is responsible for the procurement of maintenance services for the country?s railroad network through open tenders. Due to the generally low number of contractors, it is particularly necessary to establish accurate cost estimates in order to assess the offers and ensure that a fair price is being paid to the suppliers. Several flaws associated with the current practice are identified and analyzed according to cost accounting theories.

"Speak up! I can?t hear you"This qualitative study is built on an investigation of a newly instated model that is used when building or renovating schools. The principles of the model are based on building schools with an open plan design where the walls are made of glass and the classrooms are not shut closed by walls, instead the classrooms are completely open except from screens that are used to indicate the ambit of the rooms. This model has been well debated and that is the reason why we chose to do this study.The purpose of this study is to find out how students and teachers experience this model. To do this we have done interviews and observations.

Denna C-uppsats behandlar den immateriella tillgången goodwill på koncernnivå. International Accounting Standards Board (IASB) publicerade den 31 mars år 2004 ett förslag om nya redovisningen av goodwill, vilken EU beslutade skulle träda i kraft den 1 januari år 2005. Publiceringen avser att förbättra kvaliteten på den finansiella rapporteringen och att skapa mera internationella och enhetliga redovisningsregler. Syftet med uppsatsen är att redogöra för vad konsekvenserna blir för svenska börsnoterade företag vid införandet av IFRS år 2005. Vilka konsekvenser det får för redovisningen av goodwill och hur väl de nya reglerna harmoniserar med redan rådande redovisningsprinciper som rättvisande bild.

This thesis investigates in which way principles and theories of usability is revelant when evaluating interactive systems for children aged 10-12. It also investigates whether there are specific factors that you should keep in mind while developing interactive products for the targeted group.The results of the qualitative study shows that priciples and theories of usability is relevant when evaluating interactive systems for the targeted group. However there is one concept that is more significant than the others. Our study shows that our targeted group is sensitive to time-consuming activities such as loading times etc. which has to do with the efficiency of the system.

The increasing complexity in the development of a configurable real-time system has emerged new principles of software techniques, such as aspect-oriented software development and component-based software development. These techniques allow encapsulation of the system's crosscutting concerns and increase the modularity of the software. The properties of a component that influences the systems performance or semantics are specified separately in entities called aspects, while basic functionality of the property still remains in the component. When building a real-time system, different sets of configurations of aspects and components can be combined, resulting in different configurations of the system. The temporal behavior of the system changes and a way to ensure the predictability of the system is needed.

The aim of this Master thesis is to make a survey of the public library staff-relations at work and discuss relationship marketing as it applies to public libraries. Relationship marketing involves the establishment, maintenance and development of users and other library-related relationships, including the relations among the library staff itself. Good relations among the library staff is a necessary condition for good relations with others. The focus of relationship marketing is at the user?s needs, wants and demands instead of the library collections and services.

The purpose of this master thesis is to describe the professional and literary life of Karl-Gunnar Wall, city librarian of Katrineholm between 1944 and 1975. Questions at issue are the reasons for Walls literary interests, Walls choice of occupation, crucial personal meetings, the context in which Wall acts, Walls fundamental principles as a librarian and as a critic, and the features comprising Walls life history. The method used is a merely qualitative one called "life history". It is founded on in-depth interviews with the persons involved and emanates from the individuals own story about his life. I have carried out three taped interviews; one with Wall himself, and two with his colleagues.

Purpose: The current thesis assignment aims to explain, understand and follow the strategies the young children employ into a conception of numbers. This thesis is based on a study performed by Doverborg and Pramling Samuelson.The following research questions serve to refine the stated goal:How mathematical thinking regarding conception of numbers occurs within younger children and which strategies they use?How is the interaction between the teacher and the younger children?Method: The study is organized as a qualitative study and was conducted in a pre-school with a group of four children. The children that have participated within my study are between two and three years old. They were filmed in four exercises.

I got interested in this subject when I came in contact with Västtrafiks new paymentsystem myself during my visits in Gothenburg. I suspected problems with the informationmaterial regarding it and others seemed to share my opinion that the payment system wasdiffcult to understand. When I contacted Västtrafik and asked them about the paymentsystem they confirmed that some understanding diffculties had occurred. With thatconfirmation I decided to make it my project to look in to the matter.Some methods were used to identify the problems. The methods could again confirm thatthere were some problems with the payment system and that the information material wasa vital reason.

The aim of this thesis is to examine discourses about the user category young people in two well-established Swedish library journals between the years 2005 and 2010.The empirical material consists of 65 texts derived from the library journals Biblioteksbladet and Bibliotek i samhälle. By using discourse theory and methodology I discover several different ways in which young people are categorized in the library context. As a complementary theory I have analyzed the material from an intersectional perspective. The result shows that young people most of the times are defined by adults. Several characteristics such as creativity, interest in modern technology, messiness and need for support are repeated in the descriptions of the young, suggesting that there is clear idea of how young people are.

This thesis examines underpricing and the long run performance of IPO firms on the Swedish equity market during 1994-2010. We further investigate whether any correlation exist between underpricing and post-IPO performance during 36 months. We use a sample of 80 IPO firms. To examine the aftermarket performance we compare total return of each firm with a matching industry index. In order to strengthen our analysis, we run a second test, comparing actual return for each firm with expected return, adjusted for firm specific risk.

Our main aim with this study is to shed a light over the social workers opinions about what they believe will be the consequences of introducing Housing First in the city of Stockholm. We wanted to examine the social workers perceptions about how Housing First could change their client?s autonomy and justice. Therefor we accomplished five qualitative interviews with social workers. We analyzed our empirical material with the theoretical terms; justice, autonomy and intern role-conflict.

The aim of this thesis was to investigate the possibility of integrating an item tracking systemwith a monitoring system currently under development at Fifth Generation Technologies (P) Ltd.A literature study of RFID technology and the networks ZigBee and MiWi was done. Based onthe literature study a concept for a distributed system was developed.The concept is to have several RFID readers placed in the area where tracking is to be performedand allow them to communicate with each other through wireless communication. The RFIDreaders shall be able to form zones and filter the data that is forwarded from the zones to theservers and thus perform some of the work that the server would normally have to do. Theconcept has been evaluated by prototype development and testing. The prototype uses an ultrahigh frequency RFID reader and a MiWi network.The test indicated some limitations with the selected technologies.