Då avskaffandet av den lagstiftade revisionsplikten för småföretag är under utredning, är vårt syfte med denna uppsats att se vad ett avskaffande kan innebära för några utvalda intressenter..

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

Since the 1990?s the Swedish school system has undergone major and recurring structural reforms. Two of the most comprehensive changes has been the shift of primary schools as an integral part of the welfare state to the responsibility of the municipalities as well as the introduction of free school choice for the students. Through two months of participant observations and semi-structured interviews this thesis seeks to answer the question of how these reforms has come to effect the work of teachers in a medium sized public school in a small municipality in the outskirts of Stockholm. Earlier research has shown that public schools in socio-economically vulnerable areas are disadvantaged due to the reformation of the school system (Beach & Sernhede, 2011; Östh, Andersson, & Malmberg, 2013).

The purpose of this thesis is to investigate the fatigue life of two components in different hydraulic quick couplings. The crack which initiates the fatigue failure usually occurs in the bottom of one of the threads. Thus, the threads in the coupling are carefully investigated. A few different approaches for determining the fatigue life are studied for each component. CAD (Computer Aided Design) models for both components are created and analyzed with FEM (Finite Element Method).

Most of the clothes sold in Europe today are produced in developing countries where the production costs are lower. The exploitation of the developing countries has led to that the inferior working conditions in these countries have attracted attention from media and NGOs. Globalisation makes company activities more transparent and the absence of transnational laws calls for alternative regulations. Many companies in Europe has since mid 1990s developed codes of conduct to satisfy the demands of external and internal stakeholders. EU also brought Corporate Social Responsibility to it?s agenda in the beginning of the 2000s and subsequently signals of approaching laws were given.

The aim of this study was to understand how evaluations are implemented and used in procured nursing homes for elderly. Our methodological approach consisted of a single-case study research. The case in this study was Växjö municipality. Three procured nursing homes for elderly were chosen in the municipality as examples of implementation and use of evaluation. The method for retrieving empirical data and the analyzing of it was based on triangulation.

Syftet med denna litteraturstudie var att enligt vetenskapliga studier, publicerade mellan år 2002 och 2007, beskriva omvårdnad av patienter med kronisk hjärtsvikt. Metoden som användes var en litteraturstudie med beskrivande design. Information hämtades från databaserna Medline, Academic Search Elite och Cochrane Library, samt ur Vård i Nordens webbarkiv. Sökorden som användes var ?chronic heart failure? och ?nursing?.

The purpose of this essay was to review the literature and describe the patophysiology, diagnosis, microscopic and macroscopic appearance of aortic body tumors in dogs. The tumors originate from the chemoreceptor organs situated at the base of the heart. The chemoreceptor organs are neuroendocrine cells responsible for surveillance of changes in e.g. the blood pH. Aortic body tumors are rare and represent 7 % of the total cases of primary cardiac tumors in canines.

Motiverade revisionsmedarbetare är mer organisatoriskt engagerade, mår bättre och är mer produktiva. Vad som motiverar revisionsmedarbetare är ett viktigt ämne eftersom revisionsbyråerna behöver motivera och hålla kvar kvalificerad personal med hög kompetens för att upprätthålla god revisionskvalitet.Syftet med studien är att utforska och förklara vad som påverkar revisionsmedarbetares motivation. Studien avser dels att utforska kategoriseringen av motivationsfaktorer och dels att förklara vad som påverkar revisionsmedarbetares motivation. Med hjälp av en kombination av teorier och tidigare forskning inom motivation, arbetsglädje och work values samt resultatet från en pilotstudie, har en modell utvecklas som illustrerar olika motivationsfaktorer och vad som antas förklara dessa. För att testa modellen empiriskt har en enkätundersökning skickats till revisorsassistenter, godkända och auktoriserade revisorer samt partners, vilket resulterade i 276 fullständiga svar.Genom en explorativ faktoranalys har revisionsmedarbetares motivation delats in i fem komponenter; arbetet i sig, socialt stöd, belöningar, prestige och privatliv.

Den här studien belyser hur revisorer i Sverige har påverkats av den globala finanskrisen. Inledningsvis presenteras tidigare skandaler och kriser som en bakgrund för studien, med anledning att upplysa läsaren om vilka konsekvenser det har fått för revisionsarbetet. Historiskt sett har yrket upprepade gånger haft motgångar som resulterat i hårdare krav och nya arbetsprocesser för revisorerna, där man gång på gång tvingats upprätthålla sitt förtroende och professionella status för allmänheten. Ämnet finner vi intressant eftersom det är under krissituationer som yrket prövas på allvar. För den här studien har vi valt en kvantitativ ansats som har baserats på en enkätundersökning.

This thesis was conducted to assess how the privatization of Iran Air process managed in last efforts and how should it be in right way. It increases the knowledge about privatization in Iran and the need for it. Iran air as our case study is a flag-carrier airline company that is protected by government regulations and subsidies. We try to find the reasons for failure of privatization in Iran Air and their attempt on privatization.The method used to collect data was a qualitative methodology, consisting of semi-structured interviews with relevant managers, and knowledgeable professors and the official sites and press. In conclusion, we find that privatization is an important need for Iran Air Company and the main problems that are against Iran Air can be categorized to political, financial, and social.

Ej tillgänglig fram till 29 juli 2015.

Hydropericardium or pericardial effusion (PE) is the accumulation of fluid in the pericardial sac and is often secondary to pericardial diseases or diseases related to the heart. It is unusual with clinically relevant pericardial diseases in cats but pericardial effusion is the most common one. Since PE causes serious symptoms and may lead to death it is important with a quick diagnosis and treatment. PE can be acute and cause cardiac tamponade, which gives severe clinical signs. Cardiac tamponade needs to be treated immediately or else the cat will die from cardiogenic chock. More common is chronic PE where the fluid accumulates during a longer period of time and the pericardial sac stretches.

Bolagsstyrningen har förändrats på grund av vissa negativa företagshändelser som inträffade under 2000-talet. Det har blivit ett större fokus på internkontroll och etik. Som ett led i detta har även betydelsen av internrevision ökat. För att öka effektiviteten och kvaliteten på revisionen måste en samverkan mellan interna och externa revisorer äga rum. Förhållandet mellan parterna är avgörande för att fastställa styrningen av företaget.

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.