This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The main purpose of this essay was to find out how members of Narcotics Anonymous and professionals within the socila service departments define integration of drug addicts, and ascertain how they experience their parts in the integration process. We have wanted to examine which factors that are essential for the earlier drogabuser in his rehabilitation to the ordinary world.We wanted to find out as much as possible of the integration aspect. That´s the reason for our choice to do qualitative interviews with both people from the social service department and Narcotics Anonymous. We also obtained material from relevant litterature. In our analysis, we have started from three theoretical basis.

This is a qualitative study with a reflexive approach. The aim of this masters thesis is to describe how the internal information is managed in Borås Theatre and Borås Public Library related to the internal flow of information within the organisations according to descriptions of different units, staff and work tasks. Ten qualitative semi-structured interviews with employees at the Theatre and the Library have been conducted. The organisations have been studied separately. The interviews are presented according to six categories presented in the theory chapter as a result of the study.

Children?s participation in their planning in health and social services is important. To make children?s needs more considered they need to be involved in the cision-making processes. Children have the ability to reflect.

In the future the Swedish pension system will face major problems. With an increasing aging population combined with a decreasing share of working population the financing of the pension system is becoming a bigger problem than previously predicted. This means the individual himself will have a bigger responsibility to invest money for their future retirement. It has been shown that a large proportion of the people who invests for their future pension have neither the interest nor the time to actively invest their pension capital. To make it easier for those who invest for their retirement, some Swedish banks have created so-called generation funds.

ABB and Prevas have initiated a collaboration to sell a system to optimize steel industry furnaces, called FOCS. The purpose of this thesis is to investigate possibilities for integrating Prevas FOCS and ABB 800xA.The result of the investigation is used for an implementation of a prototype of the integrated system. The study shows a general method that can be used when implementing two software systems. The prototype of the integrated systems is made with usability principles in mind. This is a very important aspect in order to create a good working environment for the operators of a steel plant.

My purpose with this study is to examine whether or how teachers are gender-conscious in preschool everyday situations. That is, if they are aware of their attitude and treatment of work on gender and what gender concept has relevance for educators. In much of the practical literature that I read, it appears that many teachers are not aware of their responses and attitudes to children based on gender aspect. I have examined how the gender work differs in the two preschools that I chosen to study.The questions that this study is based on isDoes the educators at the preschools work gender conscious in everyday situations?-Is it boys or girls who get the most attention from educators in everyday situations?What do the teachers at the preschool concept of gender?What approach have been the teachers of preschool to counteract traditional gender patterns in everyday situations?I have made ??a qualitative study where I interviewed five educators and made ??observations on the two preschools.

There are several different kinds of bacteria that has developed resistance against the antibiotic agents used in todays medicine. Most of them has evolved from the human health care but several of them has gone over to also cause problems in the animal health care. They often occur as nosocomial infections and the greatest risk of exposure to them is during health care. Since infections with a resistant bacterium can be difficult to treat, it is desirable to prevent this spread, especially since an animal treated in a hospital often is more susceptible to infection, due to their primary condition. In Sweden the current resistance situation is good and is yearly monitored by the Swedish Veterinary Antimicrobial Resistance Monitoring (SVARM) programme.

Background: To be better able to meet the new competition, companies are seeking new competitive advantages, wich is forcing them to review and, in time, change both working methods and corporate structures. This has led to an increased interest in the development of strategies within the field of Knowledge Management. Objective: The objective of this thesis is to improve understanding of how learning in a company occurs over internal boundaries and to investigate whether individuals need to be motivated in this regard. We also aim to give recommendations as to how this can be developed. Furthermore, we will work out a model that explains the learning process.

Migration is a worldwide phenomenon that has occurred for thousands of years in a vast variety of species. The general knowledge of migrating animals is poor even though billions of animals from a range of different groups migrate every year. The human impact on migrating ungulates is high and many populations are declining globally due to direct and indirect causes. Hence it becomes vital to study the migration phase and the habitat and resources selected during migration. The objective with this study was to identify the habitat characteristics and resource selection of moose during migration and compare the selection between different seasons and utilization distribution (relative frequency distribution for the points of location of an animal over a period of time) categories.

Uppsatsen behandlar frågan om vilken relation som finns mellan de handlingar statliga tjänstemän utför i sitt arbete (förvaltningshandlande) och de underliggande normer som skall styra detta handlande. Tesen som författaren driver är att denna relation präglas av en anomisk brist. Baserat på en genomgång av relevanta juridiska begrepp återges konkreta exempel på handlande av statliga tjäntsemän. En teoretisk genomgång av relevant teori hos Hans Kelsen, Carl Schmitt och Giorgio Agamben ligger till grund för en analys av anomin som en ofrånkomlig ontologisk aspekt av allt normbundet handlande. The thesis treats the question of what relation there is between action performed by public officials and the norms that supposedly directs these actions.

Climate change is a major political challenge, and the public opinion can play a big role in addressing it. It?s therefore relevant to examine which factors influence individuals? support towards environmental policy. Previous research indicates that this can be understood from political orientation (Jagers m.fl 2018, s. 86-7).

In a time when economic crises relieving one another, it is especially interesting to study how companies choose to finance their operations. Since there is a lack of studies that include banks, and their capital structures, with the rest of the finance market, it is uncertain whether the theories of capital structure are applicable. Therefore, this essay aims to study whether there is any correlation between the two variables debt-equity ratio and return on equity (ROE) for Swedish corporations on the finance market.In accordance with the theorems that the professors Modigliani and Miller filed, in 1958 and 1961, which describes a clear link between debts, increase corporate value through the tax shield and indirectly increased yields. Although these theorems are the foundation of the modern research they focus on perfect markets. Therefore, this paper has also chosen to place great emphasis on theories such as Trade-off and Pecking-order.

A great source of risk during peace processes of today comes from spoilers, individuals and groups who deliberately try to undermine every attempt to achieve a negotiated peace agreement. The aim of the thesis is to examine problems related to the management of spoilers during peace negotiations and the effects thereof. A central aspect in this respect is the dilemma of whether to include or exclude controversial actors like spoilers at negotiations.The choice of limits of the subject is to examine the peace negotiations that resulted in ?The Agreement? in 1998, concerning the conflict in Northern Ireland, and in ?DOP? in 1993, concerning the conflict between Israel and Palestine. I find a significant difference between these two conflicts regarding the way of managing spoilers.

The main objective of this study is to divide a number of colorectal cancer cases into subgroups based on their molecular features using cluster analysis. The data used is supplied by a research group at Pathology, the Department of Medical Biosciences, Umeå University, and consists, after some preparation, of 455 observations which is a larger data set than many similar studies. The molecular variables that the clustering is based on are CIMP (CpG Island Methylator Phenotype), MSI (Micro Satellite Instability), BRAF- and KRAS-mutations. These are categorical variables and consequently the clustering method used is PAM (Partitioning Around Medoids) which is particularly useful with data on diverse variable level. The final analysis results in four subgroups that are represented by different combinations of attributes on the aforementioned variables.