Personal assistance from a welfare perspective, offering a variety of reasons is perceived as a different design assistance than is usually there in the public social assistance depending on the strong foundations of the handicap principle autonomy and influence is in terms of how, what and when the operation is performed. The aim of our study was to highlight the handicap principle influence and autonomy in the operation of personal assistance. It is intended both to illustrate the legislature's intentions and ideologues expectations and also to examine a number of managers and personal assistants experiences of the conditions that exist for realize these principles. In order to answer our purpose and our issues, we have chosen a qualitative approach. We have first conducted a literature review and secondly implemented six interviews with personal assistants and managers.

Studien belyser skillnader mellan hur bolag med och utan resultatbaserad ersättning allokerar goodwill och immateriella tillgångar vid rörelseförvärv. Studien omfattar noterade bolag på NASDAQ OMX Stockholm. Noterade bolag är efter införandet av IASBs redovisningsstandarder i Sverige 2005 skyldiga att vid rörelseförvärv identifiera och särredovisa immateriella tillgångar från goodwill i linje med IFRS 3. Studien uppmärksammar att stora delar av köpeskillingen allokeras till goodwill och att få immateriella tillgångar identifieras. Ett av motiven till detta kan finnas inom Positive Accounting Theory där företagsledningen antas handla i egenintresse genom att välja en redovisningsmetod som gynnar resultatet och därmed också den personliga ersättningen.

Syftet: Syftet med denna uppsats är att studera och kartlägga i vilken utsträckning användandet av formella styrmedel, i ambitionen att minska sjukfrånvaron, skiljer sig mellan stora och små företag.Metod: Vi har i denna studie tillämpat en kvantitativ forskningsmetod för att besvara uppsatsens forskningsfråga och syfte. Detta sker med hjälp av en explorativ studie, baserad på 60 slumpmässigt utvalda konsultföretag inom ekonomisk och juridisk verksamhet. Vi har utifrån befintliga teorier skapat hypoteser som testats på verkligheten och vi följer därför en deduktiv ansats. Det empiriska materialet har samlats in via telefonintervjuer och svaren har sedan sammanställts i olika tester i SPSS.Slutsats: Vi kan utifrån vår studie konstatera att användandet av formella styrmedel skiljer sig mellan stora och små företag i tre av fyra avseenden, nämligen användandet av nyckeltal, kalkyler som beslutsunderlag och användandet av förebyggande åtgärder. Detta trots att sjukfrånvaron inte skiljer sig åt mellan stora och små företag..

This is an essay about love and gender representation in Håkan Hellström?s and Veronica Maggio?s lyrics. The purpose of this essay is to investigate how lyrics of indie-pop music represent gender, sexuality and love. The lyrics used is from love songs performed by Håkan Hellström and Veronica Maggio. The method for examining the lyrics of the love songs is discourse- theory and analysis.

This study focuses on young adults with mild mental retardation and how their early adult life is a few years after leaving high school. They have grown up in a society where the view on mentally disabled has undergone big changes. Political decisions regarding handicapped, laws, official principles and social reforms have been dominated by the prinziple of normalization.The purpose has been to describe how the young adults themselves experience their life. The questions were: How is the every day life for young adults with mild mental retardation? Do they have asset to community support in order to reach as normal life as possible? How satisfied are they with their life?The investigation is a quality study through interviews with four young adults and their parents.

Background: More focus has been placed towards autonomy when it comes to care and in special towards palliative care. The purpose with palliative care is to relieve and support at the end of the life. When the patient has difficulties to communicate to those around him due to his illness it is hard to preserve the patients right of self-determination. It is very important to consider the patient as autonomous during the course of the illness. Different alternatives have been developed to preserve the patient?s autonomy such as dedicate a deputy or plan the care of the patient in advance.Aim: The aim of this study was to describe, from an ethical point of view, how the patient?s autonomy could preserved at palliative care.Method: A general literature study where 11 scientific articles have been analysed from a qualitative checklist whereof the result has been discussed based on the principles of ethics.

Earlier research has shown that young and adult citizens in Europe participate in politics in different ways. While adult citizens participate in more traditional ways, non-traditional ways are more frequent among younger citizens. Moreover, issue-based participation increases when Europeans turn away from mainstream politics. Citizens in the European Union EU-15 between 15-24 ages are likely to be ?critical? citizens of a working democracy compared to people in older ages (Sloam, 2016).

The purpose with this final paper was to examine how the collaboration between parents and teachers can manifest itself. With collaboration, we mean the dialogue that has to exist between parents and teachers in regards to e.g. how well informed the parents are about the regulated principles on which the education plan is built on, and in which way they can take part in and influence the system. This is to empathize on the fact that a good collaboration between parents and teachers help create a good foundation for the pupil?s ability to learn.The method that we have used are questionnaires given to parents and teachers along with studies of literature both as means of furthering our studies as well as a basis for the design of the questionnaires.

The purpose of this paper is to investigate the existence of the discipline Design Thinking in a project that aims to strengthen Sweden as a brand. The study will generate knowledge about Design Thinking, with the purpose to increase the understanding of how the discipline can be used as a strategic tool in the processes of strengthening Nation Branding. The authors have used a descriptive and qualitative approach where the Shanghai World Expo in 2010 was examined. The theoretical framework contains previous research in the field, data has been analysed in relation to Lockwood's ten principles of how an organization can become more design-minded and Anholt?s hexagon, which features the parameters that creates a country's Nation Branding.

This paper aims to explore those yet relatively unexplored dimensions of Frantz Fanons (1925-1961) authorship. Fanon, known to the world as a theorist of violence and revolution, was one of the first to ever map the language of the colonizer. The language of the colonizer was, as Fanon would have it, imbued with different notions of time, constructions of historicity and ideological principles of individuality that would dehumanize the colonial subjects. In line with that the colonizer would also speak of the colonized people in what Fanon called zoological terms. From within those different notions emerged a racist rhetoric consistent of, to quote Richard Delgado, words that wounded.

The purpose of this thesis is to create a deeper and also a better understanding about how each of the professional secrecy and obligation to report are perceived from auditors and further investigate how the potential conflicts based on independence and ?can be suspect? are handled by the auditors. The purpose has been achieved through interviews with four different accounting firms.The interviews were conducted with Grant Thornton, BDO Mälardalen AB, PwC and KPMG to answer the research questions. Subsequently, a hermeneutic approach was used to since the interpretation of the interviews was considered as important to obtain knowledge of the respondent?s perception about the topic.

Den internationella marknaden skapar ett behov för harmoniserade redovisnings och revisionsregler. Sverige har i mångt och mycket anpassat sig till internationella standarder och revisionsplikten är en i raden av föremål som är uppmärksammat för en debatt med Svenskt Näringsliv som företrädare. Med anledning av detta har det pågått en intensiv debatt om revisionspliktens vara eller icke vara för mindre aktiebolag. Genom att studera vad som hänt i England efter avskaffandet av revisionsplikten kunde vi göra jämförelser mot Sverige och få en förståelse för hur revisionsbyråer och deras klienter kan påverkas. Vi valde att göra en fallstudie med tre olika kategorier av intressenter för att få deras aspekter samt deras förväntningar utifrån problemet.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Background: More focus has been placed towards autonomy when it comes to care and in special towards palliative care. The purpose with palliative care is to relieve and support at the end of the life. When the patient has difficulties to communicate to those around him due to his illness it is hard to preserve the patients right of self-determination. It is very important to consider the patient as autonomous during the course of the illness. Different alternatives have been developed to preserve the patient?s autonomy such as dedicate a deputy or plan the care of the patient in advance.

Problem: That the stakeholder?s expectations don´t answer to what auditors can and may do have been a problem for several years. This problem was defined for the first time by Liggio at 1974. Since 1974 there have been several researches about the expectation gap for auditors.Purpose: The purpose of our study is to research what the audit effort in HQ Bank means for the expectation gap.Theory: The theories in our study discuss the audit profession, the definition of the expectation gap, how trust develops between individuals, the regulations that the authorities discuss and a review of earlier researches in this subject.Method: We have done a qualitative study in which we interviewed approved auditors at PwC and Convensia in addition we interviewed the chief lawyer at the Swedish financial supervisory authority to answer our purpose.Conclusions: The conclusion of our study is that the expectation gap exists between the auditors and the stakeholders. Another conclusion is that the incidents in HQ Bank have influenced the expectation gap in a negative direction, to reduce the expectation gap we suggest that adjustments of the regulations must be done and that the auditors themselves must inform their stakeholders what auditors can and may do..