Revisionsplikt i små aktiebolag har debatterats flitigt i affärs- och fackpress i Sverige de senaste åren. Från 2007 är Sverige ensamt bland de gamla EU-länderna (innan utvidgningen 2004) att ha kvar revisionsplikten för samtliga aktiebolag.Utredningens syfte är att beskriva hur en slopad revisionsplikt kan påverka Handelsbankens och SEB:s kreditbedömning av små aktiebolag. För att uppfylla syftet har vi genomfört två intervjuer på respektive bank. Som teoretisk referensram för bankers kreditbedömning används agentteori. Där beskrivs hur asymmetrisk information mellan långivare och låntagare skapar risk för negativt urval (adverse selection) samt osäker lojalitet (moral hazard).

ABSTRACTThe purpose of this essay is to investigate possible questions generated by theperformance/installation Har hon inget vettigare att göra? Du då. Har du inget annat att hitta på än att ståoch glo på henne? by the artist Elin Wikström. The Constructed Situation invites the spectator to be apart of a continuing process of thought.The subjective feeling makes an important insight to the work through methods of the aestheticsand the performative., mainly from Margaretha Rossholm Lagerlöf.

Hunting is considered as the most masculine activity in our society. Historically, man has been described as the provider for his family, this in the forms of hunting and gathering. Today hunting is still associated with a male hunter, but women have started to infiltrate the hunting culture. In this study hunting culture is analyzed with a gender perspective. In a modern society with gender and equality as a big subject of debate it is interesting to examine this impact on a culture so linked with masculinity.

Clopidogrel is an antiplatelet substance that prevents blood coagulation in the arteries. It is an inactive pro drug that becomes activated after first-pass metabolism by the liver. The active metabolite of clopidogrel is 2-oxoclopidogrel, which is unstable therefore pharmacokinetic data is obtained by measuring the inactive metabolite clopidogrel acid in plasma. Clopidogrel is taken orally in tablet form. The aim of this project was to develop a LC-MS/MS method for quantification of clopidogrel and its metabolite in plasma. The method has been developed by optimizing the sample preparation.

Hospital Mergers have been proved to be troublesome, the most crucial ingredient is believed tobe the participation of members of the organization on all levels. When the hospital mergerbetween the hospital of Malmö and the hospital of Lund is a fact, it seems clear that knowledgeabout managing motivation is important. The knowledge could also lead to increased possibilitiesto improve support for motivation where needed at the hospital.I have through a literature review created a descriptive model of the theoretical view onmotivational factors for participation in change and their relationships. The theoretical modelwhere then tested in a empirical study in which additional data created a more true model of themotivation on participation at the hospital.The findings of the study show how the descriptive model illustrates how the twodifferent departments both work with a empowering philosophy that have built in properties thatenable the employees to gain more motivation. The model also underline the importance of thecommunication role to enlighten the employee in what, where, when and why the change takesplace.

The purpose of this paper was to study the various organisations that work with drug abusing homeless people in Lund. We have tried to compare the possibilities they have to change the way the homeless people look at themselves. The organisations that we have studied are Aluma, Diakonicentralen, the shelter Piletorp and the social welfare office.The methods used to collect data were interviews with professionals and homeless people as well as reading literature. We have used Ted Goldberg's (docent in social work at the university in Stockholm) theory. He writes that you have to be a significant other to persons with deviant behaviour to be able to help them become a part of the society and to change the way they look at themselves.

In recent years, agile software development methods have become increasingly popular throughout the world. Today there are a number of different agile methods and they all rest on the Agile Manifesto that was formulated in 2001 as a reaction to the traditional software processes.The aim of this thesis is to make a survey of some of the agile methods used today and to see how they are being used in practice. It consists of two parts: a literature study and an interview study with people working in the software business. First, a definition of agile methods is proposed and a number of different agile methods are described. Second, the interviews are being analysed with special focus on communication, collaboration, expectations and results.

The study aims to show how the publicity surrounding the Sweden Democrats have been during November in 2012 when polls for the party rose. The method that has been used is quantitative content analysis and a total of 215 articles from tabloids Expressen and Aftonbladet are encoded. The period of the encoded material has been in November 2012 and the variables have been designed to answer how much publicity Sweden Democrats have received during that period, any topic that the articles touched on, the actors that have been cited, if players have received criticism or praise, how the party looked like and if certain words were used in the articles.The theories of the study are based on agenda setting, priming, ?The spiral of silence? and democratic role of the media. They concern, among other things, how media sets the agenda for what people think is important and how after being exposed to something, subconsciously creates a feedback about the phenomenon.The results show that the Sweden Democrats have received much negative publicity at a time when their poll numbers increase, which goes against the established truth that says that positive publicity is beneficial to the parties while the negative publicity is adverse..

The purpose of this thesis is to study if there are any relations between the perceptions of a fear appeal message in relation to the individual experiences of the area. Furthermore to give a general view over research made on fear appeals. The research is made in a qualitative approach were the case study is used. Interviews were used to get relevant information from the chosen respondents. The results if the thesis indicates that there is a relation depending on individual experiences during the perception of a fear appeal message.

This essay discusses children?s rights and control and system of rules in HVB-homes that provide treatment for adolescences with drug abuse prob­lems or criminal behavior. The results of this study are based on interviews with four persons working in managerial positions on different HVB-homes and shows the difficulties of having a children?s rights perspective in a con­text where a higher level of control is necessary to protect the best interest of the child. The study suggests that the question of balance between children?s right and the need for controlling system of rules needs to be fur­ther dis­cussed to improve, and as far as possible guarantee that these adoles­cence receive best possible care and do not suffer unfair restrictions on liber­ties..

The aim of this study was to investigate emotions and emotion regulation of a downsizing in an industrial company. The sample consisted of persons who had experienced a downsizing but have kept the employment, within a same position or being transferred to another one. Data consisted of two focus group interviews, analysed by an inductive thematic analysis. The results have indicated that emotional reactions changed over time as well the emotional regulation did during the different phases. The groups differed in emotional reaction related to the time of decision regarding the retention of employment.

The aim of the study was to through a qualitative method with two focus groups investigate how young women percieve that their identity creation is influenced by them reading celebrities Blogs and in that case, whether this type of Internet activity affect their autobiographical memory, the foundation for personal identity. Since the main task of the autobiographical memory is to give the ego and its social mode a foundation by sharing memories with others, the Internet activity should be seen as an important factor for the identity formation of young people. Today, the young spend equally mauch time being connected to various media as they do socializing with family and friends. The results indicate that young women view the world and lifestyle that known Bloggers expose intheir Blogs as a kind of ideal. The young women got an aha reaction when they realized that what the Bloggers expose is not always equal to the real life..

This work of investigation was to report how four study counsellors see upon the facts regarding the amount of admission, the students social surroundings and local designs for the Individual program (IV) at upper secondary school. Through interviews with four professionals set to guide the students at four different schools in the rural districts of Boden, Luleå, Piteå and Skellefteå, this has become a paper that describes how they see these young adults today. Different handicaps and diagnosis, troubles at home, pregnancy and even drug abuse tend to make you wonder how they possibly can get through school at all. Regarding local development within the program there are no strings of what to do but for every district to deside for themselves and this has led to different ?experiments? with students not mentaly fit for school at all.

Consumer generated advertising is a new phenomenon in the landscape of communication. Tools such as the Internet enable the consumer to create and spread messages for brands without the permission or control of the brand owner. We carried out a quantitative experiment to investigate the effects of how companies choose to handle these activities as well as how expectations of these consumer generated ads differ from traditional advertising. The findings show that strong brands may benefit from these activities if handled the right way and the brand owner adapts it?s reaction to the content of the ad.

The aim of present study is to evaluate the work of the employees within the Addict Care field, how they experience their struggle as well as the significance of the interaction between the client and the employees. It takes a great deal of effort when facing individuals with alcohol ?and drug related problems. The focus should be on the occupational and individual qualifications, while there is legislation, regulations and ethical guidelines to be followed. Intending to comprehend these issues better several interviews were made with six employees within The Administration for the Social Services and The Addict Unit in Växjö area.