Advertising in responsive websites is a quite new phenomenon and has therefore, previously not been a target for any mayor research. Todays society, where new technological innovations persistantly supersede others must be seen as a possible changer for how companies advertise to this society. This paper sheds light on many of the difficulties connected with advertising for responsive websites, but also possibilities and advices for the future. Through a litterature review and a focus group with respondents from a large communication agency in Umea?, insights, implications, solutions and thoughts both connected to specific websites but also around advertising for the future as a whole is presented.

Syfte:                        Denna studie syftar till att undersöka huruvida avskaffandet av revisionsplikten fick de effekterna som önskades av EU samt Svenska regeringen, vilket var att minska de administrativa bördor och kostnader för mindre bolag. Det har nu gått en tid sen avskaffandet och det är nu möjligt att se vilka effekter som de berörda företagen har märkt av. Metod:                        Undersökningen ämnade utföras med en kvantitativ metod med hjälp av enkäter. Men på grund av få respondenter och stort bortfall används istället en kvalitativ metod. Uppsatsen har en induktiv metod. Slutsats:        Studien visar att alla de företag som ingick i undersökningen upplever en minskning av kostnaderna efter att revisionsplikten avskaffades, samt att majoriteten av företagen även anser att den administrativa bördan minskat. En del av företagen har valt att ta hjälp av konsulttjänster efter att de valt bort revison..

In connection with the admittance of the EC-directive (99/31/EC) in Swedish politic, through the constitution of waste depositing (2001:512) at year 2001, the rules about management the landfills and leachates tightened. At the landfill Vissberga in the municipality of Hallsberg, a leachate treatment plant was constructed just a year thereafter. This treatment plant consisted of an aerated pond with a following land treatment and a willow cultivation to replace the land treatment during the summer. In this case the parameters, which were estimated as the most important to reduce, were iron and nitrogen. The iron would react with the oxygen-rich water in the aerated pond and precipitate to ferric-hydroxide and than settle in a calm zone of the pond.

This essay shows how administrators in two different organizations are experiencing freedom of action in their work situation. The essay is made based on a qualitative method and interviews were used to implement the study. People chosen for this study are four administrators at a governmentagency - the Social Insurance agency, and four municipal officers from different Social service offices in southern Sweden. The theoretical framework consists of Weber's theory of bureaucracy, and his discussion of the legal authority. The analysis is designed as adiscussion of the parts that were especially prominent during the interviews.

International reading comprehension studies, like PIRLS and PISA, state that the reading comprehension of Swedish students has decreased significantly since 2000. As a consequence, the National Agency of Education has made reading comprehension teaching a prioritised field in terms of further education for teachers. There has also been a change in Lgr 11, the national curriculum for compulsory school, where it is stated that teaching in reading strategies shall be a part of the central content throughout compulsory school. When the pupils reach upper secondary school level, reading comprehension education is no longer a part of the curriculum. Today, students at upper secondary school for individuals with learning disabilities currently share the same curriculum as the ordinary upper secondary school.

Syfte: Uppsatsen ämnar undersöka om det finns en skillnad på hur kommunikationen fungerar mellan revisorer och små respektive medelstora företag. Uppsatsen ska även undersöka om kommunikationen i sin tur påverkar förväntningsgapet hos företagen.Metod: Uppsatsen är av den deduktiva ansatsen och är utformad efter kvalitativ metod. Primärdata togs fram genom intervjuer.Slutsats: Undersökningen pekar på att det finns skillnader i kommunikationen mellan revisor och företag baserat på företagets storlek. Däremot visade det sig inte vara några större skillnader i informationsinnehållet baserat på företagets storlek. Förväntningsgapet ser annorlunda ut mellan små och medelstora företag i denna undersökning.Förslag till fortsatta studier: Genomföra en liknande undersökning fast avgränsa inriktningen till förväntningsgapet mellan revisorsassistenter och företag..

The essay examines through semi-structured interviews the experiences of overcrowded housing, as they are portrayed through the eyes of children aged 8 ? 14. Overcrowded housing has an effect on children?s school performance, general health and is often linked to less capacity for normal social consumption. Yet there seems to be little done in terms of interrogating children about how they perceive their situation here and now.

LEXION is the name of the largest series of combines made by the CLAAS factory in Germany. LEXION was introduced on the Swedish market 1996 and was for sale in Sweden from 1997. LMB have sold over 400 LEXION-combines in Sweden. In cooperation with the Swedish general agency we decided to make a market research on the Swedish LEXION-market. The questionnaire was supposed to give answers about capacity and technical equipment. Before I made the questionnaire I studied manuals and combines. I got 81 answers of about 325 questionnaires. That makes 25 % reply frequency.

The private sewage systems in Sweden releases around 600 tons of phosphorus per year, compared to about 350 tons from municipal sewage treatment plants, and they account for approximately 21% of the total anthropogenic discharge of phosphorus into Swedish waters. About 40% of Sweden's nearly 1 million private sewage systems are inferior with respect to emissions to surface and groundwater. The technology of small sewage plants is under development and knowledge of treatment effects for different solutions is poorly consolidated. Municipal authorities lack resources to keep up with the technologic development and assess the reliability of the treatment performances that suppliers report for their products. The thesis aims to conduct a market review and evaluation of wholly or partially prefabricated small sewage plants, to make it easier for municipalities and property owners to assess different technical solutions. The goal is a compilation of the products on the market, evaluated on the basis of the reliability of specified degrees of reduction.Information on sampling procedures and test results were collected through a questionnaire to all active suppliers and the responses were then used to classify the products.

Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

Revisionskvalitet är något som ständigt verkar vara ett aktuellt ämne. Forskare har genom åren använt flera olika mått och metoder för att försöka mäta denna kvalité. Vi har i denna studie valt att använda oss av ett kvalitetsmått som heter Kvalitetshotande beteende (KHB) som innebär att vi istället för att mäta kvalitet, undersöker vad som kan hota revisionskvaliten. Exempel på kvalitetshotande beteenden kan vara att revisorn av olika anledningar hoppar över steg i kontrollpunkterna i revisionen eller godtar en klients svaga förklaring utan att själv titta närmare på fallet. Faktorer som skulle kunna påverka revisorer att begå dessa felaktigheter är flera, men vi har i vår studie valt att fokusera på olika stressfaktorer och kompetensfaktorer.

The purpose of this paper is to investigate the process of transferring information from science to "the field" of environmental protection in Sweden. I have studied four Swedish environmental organizations, Greenpeace Nordic, WWF Sweden, the Swedish Society for Nature Conservation and Friends of the Earth Sweden to see how they search/get information. I have also studied the Swedish Environmental Protection Agency and its role as sender of information, since it is the authority which is responsible for environmental information in Sweden. I have used information and communication theories as a help to analyse my results. While working on this paper I realized that my methods were not the best.

This exam is about student?s perception of food and dietary advice. I illustrate food and eating from the youth's own perspective. The aim is to investigate how students perceive as "good" diet. It also reveals that students at the surveyed schools have poor knowledge of what is plate model.

I denna studie undersöker vi om det förekommer earnings management i resultathöjande syfte bland svenska börsnoterade företag vid tiden av en nyemission. Studier om earnings management vid nyemissioner har gjorts förut av exempelvis av (Shivakumar, 2000). Han kommer fram till att earnings management förekommer tiden precis innan en nyemission. Vi hittar dock ingen studie utförd på svenska företag, vilket vi vill undersöka närmare. Syftet med resultatet av studien är att visa intressenter till företagen att de kan bli vilseledda när de ska investera sitt kapital när earnings management förekommer..

The interactive whiteboard (IWB) is to be found in many classrooms in Sweden, and its number is growing rapidly. There is a lack of research of the use of the IWB in Sweden. The Swedish National Agency for Education refers to English research where the investment in the IWB in school is huge. In this study I will investigate how the IWB can be used as a mediating tool in the learning process. My study examines how interaction pattern appears when the teacher teaches with the IWB as a tool.