On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

The setting of pupils' final grades in the Swedish upper secondary school system is the responsibility of their teachers and once grades are set, they are not open to appeal. This can be compared with the British system where an external, central examination board sets the final grades based on the result of externally marked examinations (A-levels). These grades are then open to appeal if it is felt that an injustice has been made.This research paper has been an investigation into how pupils in one Swedish upper secondary school attempt to influence their teachers in the grade-setting process and how these teachers are affected by these different methods. Five teachers in total were interviewed in a qualitative case study. The study has also taken up the controversial issue of how grades, which are set individually by thousands of teachers across the country, can be deemed to be fair and equivalent.The study revealed that pupils employ many different methods when trying to influence their teachers in the grade-setting process e.g.

In our paper we chose to study care management in the old age care. According to the law for the social services the needs of elderly should govern the assistance they are granted. But research has shown that municipal guidelines govern the assistance and that the elderly have to adjust their needs to them. Thus there is a discrepancy between law and practice. The aim of this study was to understand how care managers relate to municipal guidelines, laws and the requests of elderly when the application for assistance is established.

In conjunction with an overview of the organizational structure of the municipality of Arvika the Balanced Scorecard was introduced as a management model. After the Balanced Scorecard has been in use over a period of years the conception of it varies throughout the organization.The purpose of this study is identifying which factors are facilitating and which factors are obstructing when implementing the Balanced Scorecard in the municipality of Arvika. This is a case study of the staff organization of the municipality of Arvika. The study is explanatory as our objective is to describe why the current situation appears as it does today. A qualitative method has been applied during this study.

Background: Patients with cancer of the lung have to endure a quantity of physical, psychological and social difficulties. In their exposed position they are in need of help and support to pull through the situation. With the knowledge of factors effecting lung cancer patients? quality of life, it will be easier to give the help and support they need. Aim: The aim of this study was to describe factors effecting lung cancer patients quality of life from the patient?s perspective.

The purpose of the current study is to present an interpretation of Eros and its demonical aspect as it is described in Plato?s dialogues Phaedrus and The Symposium as well as to attempt to throw some light over the question in which way the erotic as such influences Plato?s notion of how to pursue philosophy. In the first part of the essay an account is given of the Platonic Eros as a unifying element and as striving for being. I defend the position that in the context of the interpreted dialogues philosophy is thought of as an erotic enterprise which takes place as a coming closer to the object of love. This coming closer takes place as remembering in Phaedrus and as creating in beauty in The Symposium.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The purpose with our essay was to examine what favourable factors there are for women to get out of drug abuse and from a gender aspect interpret how these factors are used in the treatment of female drug-addicts, regarded from the treatment personnel view. The questions we have focused on are: What are the favourable factors for women in the way out of the addiction. How can the use of favourable factors be interpreted from a gender aspect. In what way is the knowledge about these favourable factors used in the drug abuse treatment.To fulfil the purpose whit our examination and to get answers to our questions we performed an explorative examination and applied a qualitative method in the form of a half structured interview with five persons.The main features of the results in our examination were that unisexual treatment, the group and the friendship between women, children and pregnancy and professional and private social network were considered as the favourable factors for the women out of their addiction. Certain factors were used in the treatment as a way to socialize or resocialize the female drug-addicts to predominant social models of how a woman should be like..

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

The implementation of a material requirements planning system is a complex and demanding task. There has been much research into what factors are important in such implementations, but seemingly very little about the links between critical success factors and management control systems. This thesis attempts, through a case study, to answer the question of how management control systems affect the implementation of an MRP system in ASSA AB, a Swedish manufacturing firm. Data is primarily collected through interviews. Theory regarding implementation success definitions, critical success factors as well as management control systems is presented.

The management of information is a significant competitiveness in companies. Companies stored and save information every day, and it is very common to save de information in different sources. This makes de management of information complex. To mange, monitor and analyze the information, companies can use a system called Business Intelligence. BI system is an analytical system that extracts and converts data into useful information that helps employees to make informed decisions.