Idag domineras en stor del av revisionbranchen av fyra stora revisionsbyråer. Det finns forskare som hävdar att revisionsbyråer och då främst de stora byråerna ägnar sig åt prispress av revisionsarvodet, så kallad low-balling, för att locka nya klienter för att sedan ta igen på intäkterna från konsulttjänsterna. En viktig aspekt att undersöka har varit vilka faktorer som påverkar prissättningen av revisionsarvodet då flera studier visar på att ett lågt revisorarvode är av betydelse för klienten. En stor del av den existerande forskningen behandlar amerikanska förhållanden, dock saknas det forskning de svenska förhållanden. Med denna bakgrund väcktes ett intresse att utföra en kvalitativ studie inom den svenska revisionsmarknaden.

The concept of sustainable development is a challenge that demands cooperation from all levels of society for it to be successful. The focus for this thesis is how politicians within the local councils understand the concept of sustainable development and how they implement it in political decision-making.The basis for the study is a questionnaire that was distributed to 303 local politicians in three municipalities of varying size in Southern Sweden. The study concentrates on departments within the local councils that are directly connected to the Swedish environmental law and the Swedish planning and construction law. One of the primary goals with the aforementioned laws is the achievement of sustainable development within one generation.The outcome of the study was that over half of the local politicians could correctly define sustainable development according to the World Commission on Environment and Development?s (WCED) definition.

According to the Board of Forestry, in Västerbotten, many natural regenerations of Scots pine (Pinus sylvestris) carried out on privately owned forest in the middle of 1990 in Västerbotten have rendered a bad regeneration outcome and will provide a low future forest production. The Board of Forestry believes that the negative result can be explained by the fact that the regeneration has been carried out in wrong locations and that scarification failed to work as planned. In order for an accepted rate of regeneration the guidelines of the Forrest Act require, not less than 10 years after final cutting at natural regeneration, that there should be at least 1300 (site indices 16 m) - 1700 (site indices 20 m) main crop stems per hectare. Main crop stems are defined as stems according to the place of growth and appropriate tree type, in addition with regard to quality, stage of development and damage risk have a prospect of succeeding. In addition main crop stems should be separated by surface so that the proportion sample plots with 3 meters radius, and lack main crop stems, are not more than 10 % of site indices 14 meters or higher.

The purpose of this thesis is to examine which factors influence librarians selection of electronic information sources, and to investigate whether librarians use of search strategies and search tactics changes depending on which information source they use. The electronic information sources are: online databases, Online Public Access Catalogues OPAC, World Wide Web, and CD-ROM databases. The theoretical framework is based on step 3 Select a source and step 4 Formulate a Query in Marchioninis information seeking model. The search strategies are divided into two categories: analytical and browsing strategies. In order to supplement the theoretical framework with empirical facts, 8 librarians were interviewed.

The importance of good information security and safety grows larger and larger for each day in the information society of today. This concerns citizens, companies and public authorities. At the Swedish Transport Administration, the operation of an information security and safety process has evolved over the years to guarantee that the public authority can be trusted by its citizens, cooperating companies and other public authorities. This responsibility has been assigned to the Information Security and Safety Department (Informationssa?kerhetsavdelningen, ITsa?).In this thesis the aim is to review to what extent ITsa? achieves any business benefits for the Swedish Transport Administration, and to analyze, streamline and come up with solutions to improve their workflow.

This essay is about the consequences of alcohol and driving. The topic was chosen because of all the accidents that have taken place during the last couple of years, where the drivers have been under the influence of alcohol. A number of these accidents have had severe consequences, and in some cases the outcome has been deadly. The author has interviewed members of Länkarna; a non-profit organisation that helps people with alcohol related problems.The purpose of writing this essay was to find a reason why alcoholics drive while being intoxicated. Is there really a reason? It is important to look at this because a drunk driver is hazardous to himself and to other drivers.

The aim of this paper is to examine the actualities of Information Practicefor single women whose parentage has been made possible through assistedreproduction, which places these parents in a norm-breaking position.Study issues related to parents? perceptions of information needs areinvestigated, as is the process of information retrieval and library usageas well as the obstacles and opportunities facing parents in search ofinformation related to their own family constellation. To this end, theoriesby Tom Wilson, Reijo Savolainen and Elfreda A. Chatman have been usedas a model of selection. Empirical data have been gathered from interviewswith eight single women, whose parentage has been made possible throughartificial insemination or IVF with sperm from an open or anonymousdonor.

Introduction: Basic Body Awereness Therapy (BBAT) is a treatment developed to treat different kinds of psychiatric diagnoses, but also to prevent the emergence of any other unhealthy conditions. The treatment is aimed to increase the body control and conscious breathing but also requires mental awareness.Aim: The aim of this study is to, based on social cognitive theory, describe patients' experiences of BBAT performed as group therapy.Method: The study design was qualitative with an inductive approach. Five people were interviewed after a BBAT group treatment in primary care. The data was collected by individual interviews with semi-structured questions and the interviews were analysed by qualitative content analysis.Result/Conclusion: The participants experienced increased body awareness and implemented BBAT strategies even though the treatment frequency was insufficient. BBAT was described as helpful used to regulate intensity level, stress management and facilitate breathing.

How can a multi project organisation use Wiki to support improvement of knowledge management and project evaluation to become a learning organisation? The main purpose of this thesis is to give management and employees a better understanding of how Wiki supports knowledge management and project evaluation. The second purpose is to illustrate possible difficulties and pit falls that comes with the implementation of Wiki based learning. The theoretical framework initiates by explaining multi project organizations, then describes Argyris and Schöns theories about organizational learning and learning organizations. The second half of the theory chapter brings up theories about important areas for a learning organization.

Our increasingly globalized world has contributed to that more Swedish companies has expanded their business to more distant areas. One of these Swedish companies that now stands before their first international expansion is the Swedish fast-food chain Max AB. Max has chosen to start their expansion in Saudi Arabia, a country far away from Sweden, not only in terms of geographical distance but also in cultural. The cultural differences that Max will encounter may affect the business and result in to various adaptations that must be done in order to establish successfully. The thesis investigates the existing circumstances for the fastfood business in Saudi Arabia and shows which adaptations international fast-food chains should or must do as a result of the cultural distances they encounter.

EU law is superior to Swedish domestic law, and it is on Sweden's responsibility to implement the COJ judgments so that it becomes compatible with EU law. The advantage of the Union being superior is the internal market given the member states.However, problems arise when the Swedish legislature goes further in its interpretation of EU law. Restrictions can be imposed but it must be considered to be strongly motivated so the restriction outweighs the need to maintain the freedoms granted by EU law. In Cadbury Schweppes, the court states that restrictions on freedom of establishment may be done to counter artificial arrangements whose sole purpose is to evade the national tax. Its further stated that an artificial arrangement does not exist in those cases there is a real business, even through the establishment in the low-taxing country is economically justified. The Swedish CFC rules states that the general rule is that if an establishment in a country within the EEA, which have lower corporate tax than 55% of the Swedish tax, the shareholder of this company is taxed on its current share in Sweden. The outcome of Cadbury Schweppes has not been made into a general rule, it became the exception. In addition to that in Sweden it is presumed that the company is an artificial arrangement that expressly are prohibited by the EUD, as well been implemented to supplement the rule, where the Swedish legislature changes the meaning of the term granted by the appeal. The Swedish legislature has amended the original economically motivated establishment, to be commercially motivated. The term is undefined, but applicable elsewhere in the Incometaxlaw and from this one can find that, for an establishment to be considered as commercially motivated the decisions to establish should be taken to promote normal profit-making enterprises based upon commercially motivated decisions..

Placed within the field of recent research concerning religion and contemporary religious landscapes, this thesis aims to show conceptions of human life and body displayed in ten Swedish health magazines. The analysis aims to demonstrate the appearance of body and bodily experience and in addition see in what way ?westernized? religious traditions and methods from east Asia may contribute to perspectives of health. The main theories for the study are objectified versus phenomenological understanding of the human body by Drew Leder (1992; 1990) and Kristen Zeiler (2010). The quote in the main title is from the empirical material (Hälsa & Fitness, 2014 (11), cover).

This study examines the theories about intervention and sovereignty in relation to the world of today, with the raising question about humanitarian intervention in a globalized society.The purpose of this paper is to examine if intervention can be justified in a sovereign state and how it can be justified. The expected outcome is that conclusion can be drawn from the specific case with United Nations intervention in Bosnia and Hercegovina, and what kind of motives they putted up to justify their intervention.Because we are still living in the era of the Westphalia system with the inherited thoughts of state sovereignty, but in conflict with the new ideas of globalization and human rights, it?s of big relevance to look at this topic closer.First of all the reader is presented to the theoretical aspects of state, sovereignty and different kinds of intervention, to become more aware of the complications surrounding the relationship between these conceptions.The method used in this study is a motive analysis with the focus on the motives told by United Nation, to be the reason for the intervention in Bosnia and Hercegovina. The empirical results are based on the reports from United Nations Security Council during the years 1991 ? 1995.The results are that the intervention in Bosnia and Hercegovina can be justified when looking at the theories in relation to the empirical result, with the FN ? charter and the fact of violation against humanitarian law and human rights.One conclusion can easily be drawn, that individual rights are playing a big role in today?s global society and are putting some pressure on the United Nation to look over the rules about humanitarian intervention..

The focus of this two year's master thesis is on participation of children at the TioTretton Library, a library strictly for 10-13 year olds. No adults, except the library staff are allowed in this library. To build on this aim the objectives of this thesis is centred on the questions:How does the library staff view their specific library's mission? What are the conditions for children's participation at TioTretton Library? Based on the relevant theory of participation, how participatory are the children in the library's activities? What significance has TioTretton Library's work with children participation for the children's ability to empowerment?The theoretical framework is mainly centred upon the Ladder of Participation designed by R. A.

In this thesis I set out to study how the reading of fictional literature is viewed, legitimatized and operationalized in two educational domains: the recently revised steering documents that all Swedish teachers must relate to, as well as a selection of teaching materials designed for education in the Swedish language for upper secondary school. The teaching material I have studied has been recently updated in order to correspond with the new steering documents. I relate my analysis to previous research about the use of fiction in education, and I also combine my analysis of the two educational domains to see whether the underlying intentions of the steering documents have influenced the revision of the teaching material. The outcome indicates that the steering documents? previous focus on culture has diminished although a certain insecurity as to how to use the concept and deal with the issue of whose culture should be taught can be identified.