AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

The purpose of this thesis is to investigate the function of the museum library. The methodused consisted partly of literary studies, and partly of field investigations, conducted mainlyin the form of interviews.Two different sets of field studies have been conducted. The first one is an investigation ofthe museum libraries in Goteborg. After a preliminary study, three of these have been selectedfor further investigation. These are the libraries of Göteborgs Konstmuseum, GöteborgsStadsmuseum and Röhsska museet.

According to the National Agency for Education 06-06-2010 are approximately 115 000 students graduating from Secondary School in the year of 2010.Out of these students, we know that thousands of them are hampered by reading and writing disabilities in various degrees. Have these students been given the best support needed when it comes to writing and reading?Compensation may be perceived as a goal for the pupil to catch up with the rest of the educational group or as a vehicle to go round the difficulties. In Sweden, diagnosed dyslexics are not allowed to use speech synthesis, a compensatory technical aid, during the 9th degree national tests.This study?s purpose is to discover if the usage of speech synthesis during the national test of Swedish and reading comprehension might work as a motivation booster for the students and consequently increase their test scores.This is a quantitative study including study including 15 pupils with diagnosed reading and writing disabilities.

Street art can be defined as an artistic expression, often anonymous and illegal, which is constructed in the public environment. The purpose of this essay is to provide a broad and balanced picture of what street art can mean. The aim is to examine street art as a phenomenon. What features has the phenomenon and in what ways is it important for the creators, spectators and place? This paper focuses on graffiti.

Domestic weekly magazines in Sweden are characterized by an emphasis on practical editorial material such as cooking recipes and knitting patterns, and also contain a comparatively large share of reader material. This makes it possible to study the readers through texts produced by themselves. The aim of this study of columns of readers' tips on domestic work is to analyze how readers embody a specific femininity centered around the woman as responsible for the home, in the sense of everyday maintenance as well as aesthetic development. The author defines this femininity as "home maker". The theoretical framework for the analysis is the sociological theory of Pierre Bourdieu, and Jonathan Potter's and Margaret Wetherell's model of interpretive repertoire is also used where modality is discussed.

Laws and regulations govern the school kitchens in Sweden. The municipality controls how well the school kitchens obey those laws. An annual fee covers the municipality?s expenses for the public control of the school kitchens. To be able to calculate this annual fee, a risk evaluation needs to be done.

The intention with this study is to investigate how schools are affected by state and municipal documents when they organize the education for children with special needs. The study is based on following questions.How do decisions on state and municipal level of politics affect the decisions that the principals make concerning organization, and do the school leaders think that the decisions are made on the right level of liability?What is the relationship between economic decisions and pedagogical decisions?What decides whether the schools have children with special needs integrated in their ordinary classes, or if they receive segregated remedial courses, and what are the views on an equivalent education?The study is conducted through interviews with principals of three schools, one politician on municipal level and one special education teacher. The interviews are linked to an historic background as well as current studies and discourses. The study shows that there are contradictions between state, municipality and school goals.

Introduction: This thesis is about how the accounting entry provisions are linked to corporate market value. By statistically examining accounting and share data for 56 companies listed on NASDAQ OMX Stockholm, the question of whether accounting information regarding provisions are value relevant for investors is studied. Listed companies shall follow the rules of IAS 37 ? Provisions, Contingent liabilities and Contingent assets, when preparing financial statements.Aim: The purpose of this thesis is to examine the relationship between reported information about provisions and investors assessment of listed companies that comply with IFRS-regulations, by statistically testing the value relevance of the accounting entry.Method: The study is based on a quantitative, deductive methodological approach. The value relevance of provisions is examined by statistically testing the collected empirical data based on the two models that is described in the reference frame.Results: The conclusion to be drawn from the study is that reported provisions have no statistically significant association with return on shares and thus is not value relevant.

Introduktion: Arbetsrelaterade besvär orsakade av stress och psykiska påfrestningar är vanligt förekommande. Arbetsplatsen är en miljö där människor spenderar en stor del av sin dag och är därför en betydande arena för hälsofrämjande arbete. Syfte: Syftet med studien var att beskriva faktorer i den psykosociala arbetsmiljön som påverkar anställdas psykiska hälsa. Metod: Metoden som användes i föreliggande studie var litteraturstudie. Databassökningen gjordes i databaserna PsycInfo och Academic Search Elite. Resultatet innefattar 8 vetenskapliga artiklar.

The aim of this essay is to examine how students in 6-9 grade with reading and writing difficulties are treated and supported by teachers and staff at Ideskolan, a community school north of Stockholm. I have chosen to answer the following question:- How does Ideskolan cope with and support students with reading and writing difficultiesThis has in turn generated the following questions:- How is special education organized at Ideskolan?- Is a diagnose always needed in order to deploy extra support?The method I have employed is observation while participating, together with informal talks and interviews. I have visited Ideskolan twice, one week at the time. The material that the visits have generated is the foundation of the essay, supported by previous research in the field.The essay clarifies what right to special support students have according to law, regulations, curriculum and teaching plans and what they look like in reality at Ideskolan.

Då människor befinner sig till stor del av sin vakna tid på arbetsplatsen har denna blivit en viktig arena för hälsofrämjande arbete. Studier visar hur viktigt det är för företag att ha en frisk och välmående personal. Fokus ligger då oftast på företagets behållning av hälsofrämjande arbete. Syftet med studien var därför att beskriva hur anställda upplevde hälsofrämjande arbete på sin arbetsplats. Kvalitativa intervjuer genomfördes med samtliga anställda på ett litet företag.

Fastän vi lever på 2000-talet, finns många hinder som håller tillbaka kvinnor i deras karriärer. Fortfarande kan kvinnliga ledare upplevas som en stor förändring, och för vissa människor upplevs förändring som ett hot. Ett verktyg, eller kanske snarare en arena för att åstadkomma upplysning, jämställdhet och bana vägen för kvinnor till chefskapet, kan vara nätverket. Vi vill med denna uppsats undersöka om de med nätverkens hjälp lättare kan nå en chefsposition. Kan nätverken bidra till förändring och jämställdhet av organisationsstrukturer? Finns det någon konkret koppling till nätverket och att kvinnor har lyckats nå en chefsposition? Har nätverket givit dem något speciellt stöd på vägen till chefsposition? Till vår empiri har vi intervjuat ett antal kvinnor som är medlemmar i något karriärrelaterat nätverk och som är i en chefsposition.

The real estate industry is a sector where the companies generally have a capital structure which is high leveraged. The financing? with the related terms ? is therefore specifically of high importance for the companies in the sector. Traditionally, the way of obtain financing is by borrowing from the bank. Lately, due to new bank regulations, the banks have become more restrictive in their lending which have lead to a growth of other financing alternatives.

Literary debates about canon occur regularly. In the summer of 2006 such a debate took place in Sweden. The aim of this Master thesis is to examine the debate to identify the different discourses and what they reveal about ideas concerning the role of literature in society. The empirical material used for the analysis consists of 46 debate articles from three important newspapers. The combined theory and method applied is the discourse analysis described in Ernesto Laclau?s & Chantal Mouffe?s discourse theory.

The flexibility of the labour market is considered as an instrument for increasing economic growth.Therefore has the use of flexible employment, also called atypical employment, increased. The atypical employment is characterized by insecurity in comparison with a traditional permanent full- time employment. One of the most common atypical employments is the manning employment, which is insecure whether it is permanent or not. The insecurity in the industry is based on insecure income, unpredictable working hours and poor psychosocial work environment.In order to encourage a continued increase of flexibility in the labour market while the need for security for staffing employees would be satisfied was Directive 2008:104 adopted. A certain amount of security has been achieved.