November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

In this Bachelor thesis, we examine how the work of the librarian has changed over the past three decades. The research questions focus on the changes in librarians´ roles and working tasks regarding factors like technique, meetings between librarians and visitors and also how to give service to visitors.We have conducted interviews with librarians at university libraries as well as public libraries. In all, there were four interviews. We have also compared the two types of libraries.We have looked closely at these factors: the tasks of the librarians, the skills needed, how the library has been used as a democratic arena, and what kinds of meetings there are among librarians and users of the library. From these themes we have created interview questions, and our analysis is structured according to the themes.We have worked from a theory on different kinds of identities within the profession.

The purpose of this study is to investigate the method called zero recognition that is used in accounting for construction contracts when the outcome is uncertain. When this is the case it is hard to make the necessary estimates needed for the percentage of completion method to be used. Both the meaning of the method from an accounting perspective and the practical importance and purpose of the method is investigated. The method used for this study is the qualitative one and the deductive model is used to relate the theory with the empirical research. The theoretical background consists of accounting theory and theories about individuals, companies and markets.

ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.

The aim of this bachelor?s thesis is to investigate how the activities of the public library are portrayed by the Swedish press. It poses the following questions: What kinds of public library activities are portrayed in the Swedish press? What image does this depiction purvey to the general public about the societal role of public libraries?A model of four library spaces developed by Skot-Hansen, Hvenegaard Rasmussen, and Jochumsen is used as the theoretical framework for this study. Qualitative content analysis is applied to 173 Swedish newspaper articles that describe public library activities.The analysis reveals that articles about many kinds of public library activities get published in the Swedish press, but that some activities occur more frequently than others.

In the West, travels are often regarded as a given. When tourism is studied it sometimes sounds as if all people have the opportunity to go on vacation when they want and wherever they want. That is not the reality for all. There are laws and regulations on visa requirement which makes it harder for nationals of certain countries to travel on holiday abroad. This essay examines the situation for residents of countries outside the EU and the Schengen Agreement.

An accounting issue that has received attention is the issue of identification of intangible assets in acquisitions. This is because the company's result can be different depending on how much the company chooses to identify intangible assets separated from goodwill. As the practice for identification of intangible assets lacks clarity, companies are able to account for this in different ways. In this study, the manner in which identification of intangible assets are managed by companies listed on Swedish multilateral trading facilities and the manner in which companies distribute the purchase sum on net tangible assets, intangible assets and goodwill in comparison with listed companies is examined. The study emanates from a systems approach and is descriptive.

This study is about youths, democracy and school. It seeks to describe and problemize the school's role in the democratic society. Firstly, using Social Representations Theory, 44 upper secondary shool pupils? representations, or conceptions, of democracy are described and discussed. These representations are then analyzed in relation to the school's role in the democratic society, as it is described by different researchers.The results show that many of the youths have a rather simplistic and abstract view of democracy, describing it only in terms of general principles and the main features of the representative democracy, such as voting in national elections.

The aim of this Masters thesis is to examine how the gender structure appears in detective novels and in the society during the 1960s and 2000s. We have a pre-understanding that the gender structure is more distinct in the earlier books and we will investigate this by looking at the two aspects occupation and family role. We find this to be an important question to notice because society today isnt equal between the sexes. Our study is based on a theory of Yvonne Hirdmans, she claims that the man is the dominant part and the woman is in an inferior position. We apply a stereotype model she has conceived and we try to categorize the characters in the books we have analysed into this model.

Det är mycket viktigt att en revisor är oberoende, detta för att ge en opartisk och rättvis bild av finansiella rapporter. Den kommunala revisionen har de förtroendevalda revisorerna som ska granska att verksamheten sköts på ett tillförlitligt sätt enligt god revisionssed. Dock har proceduren för utnämnandet av de förtroendevalda revisorerna kritiserats i media för att vara partiskt och jävigt.Tidigare forskning lyfter fram olika hot som kan påverka en yrkesrevisors oberoende och opartiskhet i sitt arbete. Vissa av dessa hot väljs ut och undersöks. Har de utvalda hoten även en påverkan på de förtroendevalda revisorerna i Sveriges kommuner? Hot mot oberoende undersöks i form av tre undersökningsfrågor: rådgivning, kvalitetskontroller samt längden på uppdraget.

The study's aim was to examine the professional role of the Special Education Teachers, working with students in socio-emotional difficulties with focus on externalizing behavior. The study is qualitative in nature, based on 10 interviews conducted at four different schools where four Special Education teacher and six teachers were interviewed. The system theoretical perspective was used as a theoretical basis, based on a holistic view of the schools where relationships, interactions and context is of great importance. The Special Education Teacher is a part of the school context and therefore it has been interesting to study how he/she works with socio-emotional difficulties in school activities on organization, group and individual level. The results show that externalizing students becomes a problem in schools today when they influence their surroundings and requires a lot of time regards to needs of both teachers and Special Education Teacher.

The thesis examines how language, culture and family structures interrelate and affect the process of migration. Vital is how women from a different ethnic background integrates during migration and in a dialogue context with us as researchers and native Swedes. The thesis is interdisciplinary and analyzes empirical data through a qualitative method by using the perspectives gender, ethnicity and identity. The empirical material consists of 7 interviews, which have been transcribed and then broken down in to quotations. Thesequotations have then been analyzed using the perspectives mentioned above.

This essay is about personal assistance for persons with considerable intellectual disabilities.The purpose with the study is: to examine personal assistance for individuals, who can`t speakfor themselves, to examine how the individuals can determine and get influence into theirassistance and how they can get help with it, to examine the role of an representative inrelation to the serviceuser´s assistance and examine if there are factors of gender in theinterviews.The chosen method is qualitative interviews.The interviews has been analysed through earlier research about personal assistance andtheoretical perspectives like: influence, integration and citizenship and discussed throughperspectives of social psychology.The main conclusions are: the influence the serviceusers can have is through persons whoknow them very well, the role of the representatives are indistinct, the serviceusers can´tdetermine their assistance themselves and need help with it from relatives, representatives,personal assistants and managers, the persons who know the serviceuser intimately are best totransform the needs to assistance. The factors of gender, are that there are more men aspersonal assistants than in the care of elderly, and the representatives are mostly men. Thepersonal assistants appreciates the time they have for the serviceuser, the work can be lonelyand demanding..

The Picture book - text and image in interaction. A study of Tove Jansson's picturebook: The Book About Moomin, Mymble and Little MyThis study examines Tove Jansson's picture book The Book About Moomin, Mymbleand Little My, to show relationships between text and image in the narration of thestory. This is done through an analysis based on Ulla Rhedins dissertation The picturebook - towards a theory where the conclusion is that the picture book as book mediumcan be divided in three different picture concepts. The various concepts are; the epicpicture book, the expanding text as well as the genuine picture book. This study hasperformed a text and image analysis showing that the image colors, the differentspreads, landscape scenes and characters' placement, et cetera play a role in placingthe picture book in its concept.Tove Jansson used more than text and image to work out the story of theMoomintroll, Mymble and Little My, there are holes in the picture book that have animportant role, which the analysis will show.

With the starting point in UN peacekeeping operations, this essay investigates the participation of the Swedish armed forces and how the Swedish soldiers perceive their role in those operations. The aim of the study was to explore different perceptions about the Swedish soldiers in international operations. Partly from the Swedish soldiers perspective and how they perceived their own role as soldiers. Partly from the perspective of civilians, like Swedish aid workers, and how they perceive the Swedish soldiers. The third perspective was from a person with mixed experiences from both the military and the civilian work.