SammanfattningMagisteruppsats i företagsekonomi, Handelshögskolan i Jönköping, VT 2012Författare: Sigge KleenTitel: Revisionens vara eller icke vara, Det är frågan? Bakgrund och Problem: 2010 avskaffades revisionsplikten för de minsta aktiebolagen i Sverige, syftet var att hjälpa mindre företag med kostnadsbesparingar då revisionen ansågs som betungande. För att inte förändringen skulle bli för stor för samhället valde regeringen att sätta gränsvärdena för vilka företag som fick omfattas av frivillig revision relativt lågt. Genom SoU 2008:32 kan utläsas att en trolig utveckling i EU är att gränsvärdena för vilka företag som får undantas av revisionsplikten kommer att höjas i framtiden varav frågan är hur de svenska företagen ser på denna utveckling.Syfte: Syftet med uppsatsen är att få ett klarare perspektiv på hur företagsgruppen som idag omfattas av revisionsplikt men som vid en eventuell lagändring till EUs maximala gränsvärden inte kommer att omfattas ser på revisionsplikten och revisionens roll i sin helhet. För att få en helhet i huruvida företagen kan påverkas av att bortse från revision är syftet också att undersöka hur företagets intressenter skulle ställa sig till att företaget inte längre påvisade en revision.Avgränsningar: Uppsatsen berör företag mellan dagens satta gränsvärden och EU direktivets maximala undantag.

Product development cycles become shorter and shorter. The time from idea to market has become an important competitive factor. Despite this, methods used for making the product development process faster are surrounded with uncertainty about their efficiency. The purpose of the thesis is to describe the pros and cons of ?best practice? methods for shortening lead times and how these methods effect the lead times in research and development.

Todays board game manuals have many shortcomings. One of them is that they are not always adapted to the game's target audience.Adapting the language and shape of a game manual for the the target group children, can save time for both parents and teachers, and give the children a chance to conquer the game by themselves. In addition, playing board games can lead to children developing other important properties such as problem solving and independence.This study found that the game manuals inconsistency, tone and the way they adress the reader makes it difficult for children to grasp the content. Many game manuals do not speak directly to the reader, and often describes gameplay in a passive way, which has been shown by this study.This study has resulted in 12 guidelines for writing game manuals for children. In addition, they have been tested with a sample study.

Most of the stoma-operated persons must work themselves through difficult feelings. The task for the nurse is to deliver a care that promotes as much independence as possible. The aim of this literature review was to illuminate how the self-care agencies affect the well-being for the persons who are operated for stoma. A systematic literature study was done based on eleven scientific studies. Three categories, which describe how self-care agencies affect the physical, psychological and social well-being, are presented in the result.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

Most of the stoma-operated persons must work themselves through difficult feelings. The task for the nurse is to deliver a care that promotes as much independence as possible. The aim of this literature review was to illuminate how the self-care agencies affect the well-being for the persons who are operated for stoma. A systematic literature study was done based on eleven scientific studies. Three categories, which describe how self-care agencies affect the physical, psychological and social well-being, are presented in the result.

Bakgrund: År 2006 så initierade regeringen en utredning gällande slopandet av revisionsplikten i Sverige, som en del i att anpassa sig till EU:s direktiv. Regeländringen gick igenom år 2010 och små aktiebolag i Sverige fick möjligheten att välja bort revision. Efter slopandet av revisionen har diskussioner angående en ytterligare harmonisering mot det högre gränsvärdet i EU förts. Detta ledde in oss på forskningsfrågorna: Hur kan intressenter i Sverige påverkas av en eventuell framtida höjning av gränsvärdet? Vilka möjligheter har intressenterna att anpassa sig till effekterna av en höjning av gränsvärdet?Syfte: Syftet med studien är att undersöka de effekter en höjning av gränsvärdet för revision har för de tre signifikanta intressenterna; kreditgivare, Skatteverket och aktiebolag.

The need for second language learning is increasing in today?s multicultural and globalized society, and adult studies are becoming more common. Teachers must encourage all students, and all schools need to promote equality. Motivation is one of the most important factors for positive learning and progress, and it can be helpful for second language teachers to know more about this subject. The aim of this study was to examine which motivational factors that influence adult immigrants to learn Swedish through SFI education in Sweden.

Eastern Europeans in Gotland is an essay with the purpose to find out how persons born in Eastern Europeans countries have adapted and integrated on Gotland. European community and notions about other groups of immigrants on Gotland have been relevant questions besides. The results of the essay show that the conditions for adaptation and integration are very different between the periods of time and for the individuals, depending on how they arrived to Sweden. The migrant workers quickly adapted to the labour market and had good premises to be in a position of financial independence. The demands of skills were low in the 60?s, but as a result of this, many of them didn?t learn the Swedish language very well and during the crisis in the 90?s they were no longer that attractive on the labour market.

The purpose of this thesis is to investigate the ways in which emotion regulation and mood affects risk taking when it comes to decision making competence. Emotion regulation is an essential part of the attachment process, the development of an autonomous self and functional stress coping systems. Research indicates that there is a relation between a distorted emotion regulation and some psychological disorders like depression, PTSD, anxiety disorders and borderline (or instable emotional personality disorder). There is a definite need to analyze the relation between emotion regulation and decision making competence since it is relatively unexplored. A digital questionnaire was distributed amongst the participants.

This exam paper has examined visual portrayals of overweight and fatness in two swedish upper secondary school textbooks, one in physical education and one in social science. The textbooks were analyzed in regard to numeral representation, interacting social categories such as gender and age, depiction in forms of activities and stereotypes and relation to context close to or far away from a swedish context. The analysis showed an underrepresentation of overweight and fat bodies in both textbooks, but the represention of overweight bodies in the textbook on physical education were nearly nil whereas in the textbook on social science there where representations of both overweight and fat bodies. Combined the both textbooks gave a representation of health and youth as not represented by overweight or fat bodies..

The purpose of this Master?s thesis is to examine the information needs of reporters at a Swedish daily newspaper, and see if they are met by the information resources provided by the newspaper. It examines if there are resources which are not used and why. The examination is based on Henczel?s model for information auditing.

Abstract. The trade in prostitution/sexual services is regarded as a major social problem in Sweden. The prostitutes are seen as a group of passive, neglected and exploited victims, subject to repeated and forced outrage. However, there exists a network of sexworkers who claim their free will in selling sex as a trademark. They describe themselves as active subjects with a business of selling sex out of free will.

AbstractPurpose/Aim: The purpose of this paper was to identify the communication process at the company Cherry casino and see what opinions the employees had about it. Moreover, an evaluation of the used strategies was done and an analysis about what perhaps could be done to improve the attitude, communication and in the end the result for the company.Material/Method: The empirical material was gathered through qualitative interviews and theory application.Main results: The transmission of information regarding the regular work related information works just fine and the channels used are well chosen. But more large-scale information that deals with the company?s plans, strategies and targets is not handled in the right way. Neither is the respond.

AbstractThe phonics is traditionally firmly established within reading acquisition in Swedish schools. The curriculum, Lpo 94 gives spacious independence regarding the question of method and we have to be aware of our own point of view when we are making the decision regarding the method of reading acquisition. Is it tradition or is it our linguistic point of view that is the determining factor? Through this study of literature, different publications from different times are being studied and the ideas and the linguistic point of view are being discussed. Through comparing between the curriculums that have been replaced of one another, and attending to linguistic discussion and research, we will be able to see a change in the linguistic point of view.