Slopandet av revisionsplikten har lett till att små bolag står mellan valet att anlita revisor eller inte. Studiens syfte har varit att utforska hur den upplevda nyttan med revision påverkar valet att anlita revisor eller inte för etablerade och nyetablerade bolag. Undersökningen genomfördes genom en kvalitativ undersökningsmetod vars syfte var att få en djupgående förståelse för vilka faktorer som påverkar valet att anlita eller inte anlita en revisor i etablerade samt nyetablerade bolag. Genom intervjuer har studien undersökt vilka faktorer ägarna i både etablerade och nyetablerade anser påverkar valet att anlita revisor. Studiens teoretiska referensram är baserad på agentteorin, legitimitetsteorin, institutionellateorin samt intressentteorin. Referensramen ligger sedan till grund för insamlingen av empiri och genomförande av analysen.

The aim of this thesis is to make a contribution to the field of design oriented theory, regarding young children and their way to digital competence. My research question is: How can a preschool with a certain pedagogical ICT-design give the children affordances for media play and for developing a digital competence?The European Parliament points out digital literacy as one of the Key Competences for life long learning. A digital competence is built on basic ICT (Information and Communication technology) skills. Skills you can develop any time during life, weather you are young or old.

My goal in this study was to research how teachers with education in pedagogical drama think about drama and how to use it as an educational tool. The method I used to acquire the results was by interviews. In total I interviewed six different teachers which had some kind of education in pedagogical drama. This study revealed that all the teachers in some way used educational drama in preschool. The purpose with educational drama is to improve the children's fantasy, creativity, empathy, self-awareness and also their ability to co-operate with other children.

The basic intention of this study is founded on an ambition to make change within the competing activity at ?Svenska Brukshundklubbens Halmstadavdelning? (SBK Halmstad). This is a local association for owners of working dogs, where I am one of the members. A problem in engage a larger number of voluntarily working members in the association has been established and discussed over several years. My premier aim was to make the members award of different perspectives of the problem.

Aim/Objective: The purpose of this paper is to investigate and analyze the early effects that could arise between entrepreneurs and lenders in connection with the auditing requirement, which has now been abolished. Through, empirical data identify the impact from the credit provider?s perspective and small business perspective and then make an overall assessment.Method:The authors are to achieve the purpose for this thesis through the use of both primary and secondary data. Primary data gathered through interviews and secondary data in the form of earlier thesis as well as articles.Result and conclusion: Banks have not prepared for the change in connection with the abolition of the audit requirement. Lenders look at repayment ability as the most important aspect of giving credit.

This study was carried out at Luftfartsverket (LFV Group, SwedishAirports and Air Navigation Services), AstraZeneca and Svenska Spel. The purpose of the study was to examine and compare how these companies work towards becoming, and maintaining to be, an employer of choice. Facts were sought about the companies and their work to become an employer of choice.To get a discerning and profound picture, a qualitative method with semi-structured interviews with twelve key persons in this work was conducted. The method Interpretative Phenomenological Analysis (IPA) was used for analysis.The results showed that an amount of factors have an input on how attractive the employer is. Common were compensation and benefits, competence development, leadership, information and health-related activities.

The purpose of this study is to investigate how twelve middle school teachers use educational tools and what influences their choice of educational tools in Swedish language writing instruction. To answer this purpose, three research questions were formulated: What does writing instruction look like for middle school students according to the teachers in the study? What influences teachers' choice and use of educational tools in writing instruction? What opportunities and challenges do teachers experience in Swedish language writing instruction when using different educational tools? Twelve teachers from variously sized municipalities and with different experiences participated in the study through purposive sampling and convenience sampling. The chosen method is qualitative semi-structured teacher interviews. To analyse the results, this study employs analytical tools from the sociocultural perspective, using concepts such as mediation, appropriation, the zone of proximal development, and scaffolding. The results show that both analogue and digital tools are used in the teachers' writing instruction. The choice of tools should be based on pedagogical considerations, with an emphasis on social interaction and collaboration during the learning process.

This is a qualitative study about small auditing firms and their customer relationships with SMEs. It contains a total of eight interviews, two with audit firms and six with SME?s.The purpose of the study is to understand how small audit firms manage their customer relationships and if it exist any expectation gaps between the audit firm and the SME.One of the conclusions is that trust is fundamental and gets stronger over time; it is also linked with the personal relationship between the business owner and the auditor/accountant..

Title: The qualified audit report ? a study of Board of Director, Private Corporation and auditor?s impact.                      Seminar date: 31th of May, 2011Authors: Annika Jonasson & Emma SwanbergSupervisor: Andreas Jansson                Education: the Business Administration and Economics Programme      Course: Thesis, the Business, Administration and Economics Programme, 30 creditsKeywords: Qualified audit report, accounting, audit, auditor, board of directors private corporation, stakeholderBackground: It is important for the company's stakeholders to receive information what affects qualified audit report. The information is also important for the company?s management or owner in order to prevent qualified audit report. Board of directors (the ability to control the owners or management and provide critical resources), the management or owners (incentives to manipulate the annual report) and auditors (the ability to discover and report false financial statements) may have an impact why Swedish private corporations receiving qualified audit reports.  Purpose: The overall purpose is to examine why Swedish Private Corporation receives qualified audit reports.Methodology: In order to fulfill the purpose of our thesis a deductive approach is used.

The progress of the health among the elderly has a major meaning for the needs of care, nursing and social services. The health of the elderly has improved but fall and fall accidents are a major problem. Acute diseases, activities and environment risks are often related to fall accidents. The aim of the study was to describe health care staffs? opinions about fall risk and fall prevention.

The aim of this study was to examine differences in the experience of intrinsic work-motivation and to examine changes depending on profession, where the purchasers experienced a higher level of individual demands and control than the production leaders. Another purpose was to see how the intrinsic motivation needs predicted mental well-being in the professions. The study was carried out using an internet survey that was distributed by e-mail, there were 98 participants. Two questionnaires were used; Basic Need at Work scale (W-BNS) measured intrinsic motivation and GHQ12 measured mental well-being. The result showed that the staff overall had high intrinsic motivation with highest scores on relatedness followed by competence and lastly autonomy.

Denna magisteruppsats handlar om vilken betydelse Human Resource arbetet har för kompetensutvecklingen inom två olika organisationer. Under senare år har relativt stora satsningar gjorts på personalutbildning och andra kompetensutvecklingsinsatser i arbetslivet. Forskning har visat att kunskapsproduktionen i samhället ökar ständigt och för att finna en lösning på detta har många företag valt att satsa på kompetensutveckling. Det bakomliggande antagandet har varit att det i allt högre grad är kunskap och kompetens än kapital som växer i framtiden. Därför bör såväl privata som offentliga organisationer satsa på kompetensutveckling både kortsiktligt och långsiktligt för att kunna möta de framtida kraven.

This research is about different perspectives, offered by three mother tongue teachers, one principal and also featuring a representative from Skolverket, on the subject: teacher legitimation for mother tongue teachers, mother tongue teachers opportunity for competence education and the future of mother tongue education in Sweden.The theoretical framework is mother tongue language, globalization, the post-colonial theory, power and social inequality. A qualitative approach was used including five interviews taken place in Stockholm, the results does not however represent the whole country nor the community of Stockholm itself.The result shows that mother tongue teachers thinks the teacher legitimation does not mean anything regarding their already low-status. Even principal and representative from Skolverket express their concern towards the 'non-demand' for mother tongue teachers to get their legitimation and they feel there is a lack of ambition from decisonmakers to include the mother tongue teachers.As per today there is no higher education for mother tongue teachers leading towards an exam. Mother tongue teachers are worried about their future although principal and representant takes a bright outlook. .

The number of silvicultural contractors has significantly increased in the last decades, and among its main clients are the forest companies. The purpose with this study was to describe the contractors that worked with planting in Norrbotten and Västerbotten in 2009 for Holmen Skog, Norra Skogsägarna, SCA Skog and Sveaskog and also examine if there was any correlation between the contractors? competence and the quality in the planting they achieved. A survey was made among 47 contractors with a questionnaire who performed planting for the forestry companies in 2009. 27 contractors answered the questionnaire and 4 representatives of these contracting companies took part in an extensive interview.

The thesis aims to understand how learning processes are affected when an organization split into two separate organizations. The study is designed as a single case, covering a new government agency?s takeover of a core activity from another agency and the use of a purchase-provider split between the agencies, providing the new agency with IT-services. The findings revealed a difference in productive system and knowledge types between core- and IT-activities. The core activity was found to be dominated by explicit knowledge while the IT-activity seemed to be dominated by a mix of explicit and tacit knowledge.