Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

During the 1990?s a large number of building projects were revealed where lack of moistsafety precautions during the construction process had led to extensive moisture damage. Alsoresent implemented studies have shown that the problems with moisture damages have ratherincreased than decreased during the past few years. Moist is considered to be one of the mainfactors to cause unhealth due to deficiencies in the indoor-environment and does also causeunnecessary expenses and a reduction of the confidence in the construction industry.In this Bachelor of Science thesis three projects have been reviewed to examine how moistsafetyhas been observed during the construction process. Main focus has been to identify thebuilding components that are the most exposed to moist, and to examine how they have beentaken into account during the period of design and construction.

This thesis investigates the former apple orchard ?pplehagen with a focus on its origin, history, and remaining fruit trees. Historical aerial photographs, historical maps, an interview with a former owner, together with a field investigation has served as the methods of this survey. The investigation shows that ?pplehagen probably was established between 1882 and the 1930?s as a rational orchard in the spirit of the time aiming to produce fruit both for household and for sale.

The purpose of this study is to explore how different discourses about risk linked to HIV prevention is likely to affect the decisions on the distribution of state funding for preventive activities aimed at 'men who have sex with men' (MSM). This by making qualitative interviews with principals that have an impact on this decision. Using a discourse analytic approach, based on both theoretical and methodological foundations, I investigate the discursive constructions of risk of HIV linked to certain groups and behaviors. MSM is found in the material placed into two different formations of groups, on one hand by the behavior on the other hand on the basis of identity. The identity position is organized discursively from a ?victim? position while MSM provides an "operator" position.

With background in the acknowledgement of the current period of major change in the characteristics of traditional Swedish foreign policy, considering the membership in the European Union, as well as the new contextual scenarios that Sweden has been situated in after the end of the cold war, this thesis aims at scrutinizing the Swedish Foreign Policy from 1991 to 2010. The purpose of the thesis is further to localize continuity and change in the ideas which Sweden has explicitly stated in its foreign policy. Based on the theory of institutionalism, the thesis also aims to bring forward plausible explanations built on the main empirical findings. This has been done by identifying different types of goals and means within realism and liberalism as well as categorizing each theory within three ideal types.The chosen research method has been a qualitative text analysis with focus on an ideational analysis. The material on which the descriptive analysis is based upon is constituted by the annual statements of government policy in parliamentary debates on foreign affairs.The results of the thesis show that the ideas that are related to solidarity, consensus and active foreign policy are constant through the period of examination.

This paper deals with monetary development on Gotland during 11th century. The expectation is that by examining five different silver-hoards from various parts of the century it will be able to determine if there are any signs of monetary developments. By examining the silver-hoards weight and comparing the weight difference between the Coined silver, the fragmented coins and other silver objects, this paper determine which of these dominate the silver-hoards in 11thcentury. Apart from the weight comparison an accurate study of the degree of fragmentation on coins in the silver-hoards will give a detailed account on how the people of Gotland treated their coins, if they cut the coins into smaller pieces or if they handled them whole.Apart from the study of the silver-hoards there is a chapter on earlier research where the reader will acquire the knowledge to comprehend the other parts of the paper. Which include a theory chapter where the author discusses what factors need be in place for monetary development to commence and what monetary development imply.

The object of this study is the female user of amphetamines and the characteristica which she is often described by. Many of these descriptions regard the female amphetamine user's sexuality which also have come to form the assumption that these women make a living from having sexual relations with men in exchange of drugs.In order to be able to draw any kind of conclusions regarding this, we found it necessary to investigate how the stereotypical female user of amphetamines makes a living and also whether it is possible for a female drug user to decide for her self how to support her habit.The disposition is a qualitative study of literature and the perspectives that we focused on in this study are gender roles, relationships and sexuality, criminality and finally the drug using woman as a victim. The theories used deal with social constructivism, respectability and shame.The main discussion of our study has been how women amphetamine users are moulded to become victims through interaction with other people but also with the society as a whole..

The aim of this study is to illuminate social worker?s perception of social class within the Swedish social service system. This study therefor examine if social class contributes to the production and reproduction of the client and what impact social class has on the interaction between client and social workers. The study was conducted with qualitative semi-structured interviews with social workers from three different departments of social service. The theoretical approach is Yeheskel Hasenfeld?s theory about moral practices in welfare organisations, Michael Lipsky and Roine Johansson?s theories about client construction and Pierre Bourdieu?s class theory.

More and more people in our society take part in adult education. In this study, eight students in adult education, the majority with a diagnosis such as ADHD and/or reading- and writing disorders/dyslexia,have been interviewed about their current study situation. The interviews have so party treated topics related to earlier schooling and the future. Earlier studies and available literature is to a large extent written from the perspective of children?s and adolescents? study situation and the question is if this is applicable to students in adult education.

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

In the beginning of the 21st century, a number of scandals were pointed out in the US. Enterprises like WorldCom and Enron went into bankruptcy, and inaccuracies in their account were made public. This led to the fact that a new law, SOX 404, was established in the US. The law says in its whole that enterprises must have better control of their internal accounts.The aim with this paper is to examine how the surrounding world of an organization with stakeholders as well as other surrounding elements, affect or force an organization to change, and how a changing process is introduced and accomplished.We carried through a survey as well as interviews at the actual organization. Furthermore, we investigated why the change has come into practice as well as attitudes and opinions towards the change, and lastly, how the changing process has been accomplished.

Our surroundings are currently vulnerable. People can not know when or how to expect nor prepare for a disaster or an accident. The purpose of this essay was to perform a study of the organization and accessibility of psychological and social support in a crisis situation within the community of Lund.To be able to carry out this study we put up a couple of questions that we hoped would guide us, for example; how do the community prepare and set up the service for people in need of support in connection to a crisis situation? As a method we have used qualitative interviews and literature.The results of our study have shown a discrepancy between the ways the community organizes their service for people in a crisis situation caused either by a catastrophe or an untimely death. In case of an untimely death, ordinary resources are estimated to be sufficient while in case of a catastrophe, extraordinary resources are required.

The health care is an important part of the welfare services in Sweden. Therefore it is of large interest that it is well performing. A part of this is related to how the health care is organized. This essay examines how the Swedish health care has been organized between 1960 and 1990 and what organizational changes that have been made to the health care. It shows that the Swedish health care has un-dergone many organizational changes the last decades.

We have seen a revolution in the area of communication on a worldwide scale. We begin talking about terms as globalisation, integration and deregulation of the financial market. Companies have been tax planning for decades, the questions is if Internet has made an increase of companies than uses tax planning and which roll Internet plays. It is hard to really pinpoint all the effects of the Internet because of the relatively new area of research. This thesis will take various factors under study such as globalisation, development of the offshore industry and the fight against harmful taxation by the OECD and other organisations in order to describe the effects of Internet.

Regulation of rivers by dams and reservoirs is a good example where anthropogenic impact could be considerable both in the local environment, but also has major implications upstream and downstream. This study was accomplished as a literature study of the river Nile, which is extremely important for water supply. The purpose of this study was to investigate the consequences of the construction of the Aswan High Dam, to obtain a consistent flow for water supply, irrigation and power generation in Egypt. Since Egypt has a very hot and dry climate large amounts of water in reservoir is lost to the Nubian aquifer system and by evaporation. The consequences from constructing the dam are considerable.