Author: Jessica Liljekvist and Emmelie Wiss CedergrenTitle: A miserable wretch that you should feel sorry for ? If social workers see persons who prostitute themselves as victims or agents. [Translated title]Supervisor: Marie ErikssonAssessor: Anders GiertzOur purpose with this study was to examine if social workers see persons who prostitute themselves as victims or as agents. We also wanted to examine how social workers see male and female persons who prostitute themselves. This study is based on the qualitative method and the result was analyzed with social constructionism, postmodern feminism and labeling theory.

The forests in Sweden have, for a long time, been managed intensively. This has led to even-aged stands with few tree species and a lack of dead wood. Therefore, general conservation measures in connection with regeneration felling are important in order to promote biodiversity. Inventories carried out by the Swedish Forest Agency, however, show that about 25 % of the felled area does not reach the level of the Forestry Act, regarding general conservation measures. The aim of my study was to see whether exemptions from the six week notice of reporting regeneration fellings (the Forest Agency demands a report six weeks in advance of fellings), affect the results of the general conservation measures taken.

The purpose with this thesis is to investigate how a number of municipalities in Stockholm County proceed when they allocate land and establish land allocation agreements for exploitation, and to investigate how a number of municipalities define land allocations and land allocation agreements on the occasion of public land sales. The aim of this thesis is to describe the allocation methods a municipally uses when they offer land for sale and to give an insight regarding which correlation different land allocation agreements have in different municipalities.Methods used are: (1) a literature review where the underlying theory for land allocations and land allocation agreements have been studied; (2) a questionnaire have been done to complement the literature review and to provide a picture of how a number of different municipalities in Stockholm County use and apply land allocations; (3) an agreement audit have been done to see the extent to which different agreement terms exists.Responses from the questionnaire, together with the definitions form different municipality?s land allocation policies and the literature review, resulted in a definition of a land allocation and a land allocation agreement. The agreement audit shows that agreement terms regarding: price or price indication, location, cost-sharing and planning costs are the most common agreement terms within the municipalities we have investigated.The study suggests that there is some confusion regarding land allocation agreements and the meaning of these, that became apparent when agreements where gathered, despite a careful explanation that it was land allocation agreements we requested, we still got exploitation agreements and purchase agreements. Therefore, we consider it necessary with an official definition of a land allocation agreement well anchored in the Planning and Building Act together with the rules of development agreements or other legislation.That there is a lack of research within the subject becomes evident when reports, essays, and other literature generally refers so the same sources.Keywords: land allocation, land allocation agreement and public land sales.

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.

With the globalization, companies in the West chose to shift production to developing countries to cut down costs. This had a major impact when child labor and very poor working conditions in these factories were discovered and led many companies to take responsibility for their suppliers and the employees by adopting voluntary so-called Codes of Conduct.There is a subtle balance to enforce improvement of working conditions for employees at suppliers´ factories and to keep costs down. On the one hand, companies would like to conduct extensive audits at their suppliers to ensure code of conduct compliance and thus protect their legitimacy. On the other hand, audits are expensive so companies would like to minimize audits to keep costs down. Companies thus have to strike a delicate balance in relation to how many and what suppliers they choose to audit.

This thesis aims to examine why women are prevented from attaining high positions in organizations. By executing a case study through qualitative interviews with employees from the Human Resource Department at the agency for Swedish Armed Forces, this study presents eight general and specific explanatory factors that hinder women from making a vertical career. The general factors include that women are discriminated against, women are perceived as less competent, men have created organizations and it is easier to recruit men. The specific factors include that a hierarchical organizational structure is correlated to inequality, that both the agency for Swedish Armed Forces and leadership are associated with masculinity and that women with civil competence face double misfortune. The division between general and specific factors indicate that the explanatory factors vary between organizations, which among other things implies that equality work should be tailored for the specific organization.

To purchase a house or an apartment is often one of the major personal financial commitments for a person. In 2005, 84% of the homeowners sold their homes using a estate agency. During 2006 several new opportunities appeared on the market, giving the homeowners more of a choice in what way to sell their homes. Media describes the alternatives in general ?as the agents on the Internet?.

This study's main aim is to contribute with an insight regarding how employees of the Swedish International Development Cooperation Agency (Sida) experience religion as a component of development work in religious contexts. The study focuses on whether or not religion is given enough space within Sida's development work and if the policies of Sida are enough to cover the needs in religious contexts. To answer these questions we have interviewed six employees of Sida which holds experiences of development work in religious contexts. The results show a lack of knowledge and encouragement of these questions within Sida and that the interviewees experience religion as a complex concept. The study also shows that the interviewees find policies, methods and tools within Sida as inadequate to cover the needs of religion in development work.

SummaryThe purpose of this thesis is to examine what effect the IFRS 2 has on earnings, equity, financial strength and return on equity for listed Swedish companies with active stock option plans. The purpose is further to investigate the companies? attitudes towards IFRS 2 and to find out if companies tend to deviate from stock option plans due to the changed accounting rules. We also want to examine the view of IFRS 2 from an auditor?s perspective.We have used a deductive approach and a mix of quantitative and qualitative research methods with a view to get a completely clear picture within the field of study.

The aim of this thesis is to study young people's views on support, knowledge and change. The eight participants in this interview study are between 14 and 19 years old and they share the experience of growing up in a family where a parent is a substance misuser or mentally ill.Childhood sociology has been used as a theoretical framework. The main finding is that emotional and practical support based on the young person's needs and knowledge based on the ideas of empowerment and agency promotes change. The four most important insights according to the young persons are: My parent has got a problem. It is not my problem.

Av Sveriges idag 300 000 aktiebolag är 80-85 procent mikrobolag med färre än 10 anställda och mindre än 3 miljoner i omsättning. Mikrobolagen har därför stor be-tydelse för svenskt näringsliv och samhällets utveckling. Förutsättningarna för dessa bolags tillväxt och utveckling bör av denna anledning främjas, vilket kräver att regelverken är anpassade till deras villkor. Revisionsplikten för små aktiebolag är en av de regelförenklingar som diskuteras, där nyttan och kostnaden för revision står i fokus.Syftet med uppsatsen är att beskriva hur ägarna till mikrobolag upplever revisionsplikten, hur de väljer att agera vid ett avskaffande, samt analysera bakomliggande orsaker.I denna uppsats används en kvantitativ metod då antal förekomster av visst agerande vill undersökas. Den empiriska studien är gjord i form av en webbenkät skickad till 200 mikrobolag i Jönköpings län.Resultaten visar att ägarna till mikrobolag upplever att de har störst nytta av revision jämfört med övriga intressenter, dock anses även stat och kommun ha stor nytta av revision.

The purpose of this thesis is to examine the conflict of interest between shareholders, life insurance companies and insurers in stock life insurance companies operated on a mutual basis from an agency-theoretic perspective. Further, this thesis aims to explore from an ownership-theoretical perspective, why this conflict of interest exist. A qualitative research has been performed and the empirical data is foremost based on interviews with persons from the life insurance industry and public prints. The study concludes that the stock life insurance company operated on a mutual basis has two principals whose interests are in conflict. History has shown that stockowners? interests have been prioritized on the expense of the insurers.

The purpose of this study is to analyse the significance of the national assessment in highschool education, including what the teachers express about the new instructions currently coming from the Swedish National Agency of Education, concerning a more central control of grading the national assessments. This study also covers the teachers individual responsibility when it comes to grading the national assessments. The purpose of the national assessment is to secure that grading and the education level in the country is equal. This is a qualitative study useing the method of a group discussion intervju (focusgroup intervju). Five highschool teachers took part in the discussion with questions that had been decided beforehand.

Postmodernism and neo-liberalism is often thought of as two opposite conceptions of the reality and the world. This thesis takes on a critical view of this assertion and the main purpose was to perform a correlation between postmodernism and neo-liberalism. With different theoretical assumptions about constructions of thoughts, agency and structure and the welfare-state a theoretical framework was created. According to this framework the two isms were correlated to each other and the welfare-state to see if there where similarities or dissimilarities between the isms. The assumptions of this thesis are that there are correlations between postmodernism and neo-liberalism in the constructions of thoughts, namely similar view on epistemology.

This report aims to identify and categorize suitable audit users and furthermore establish with values these users experience. The aim of the report has been fulfilled by analyzing interviews carried out with several companies using audits as a part of their risk management process. In addition to this, theories concerning management have been studied..