On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

The purpose of this study was to examine the relation between self-determination theory and its three basic needs: competence, autonomy and relatedness, and commitment to change in an organizational change. Another purpose was to examine if the quality of the communication and the effects on the organization and way to work can predict commitment to change. Considering that organizational changes is very common today there is an interest to ease and improve the change process. The survey contained the scales Commitment to change scale and Basic need satisfaction at work scale and the participants were 39 office-workers who recently had gone through an organizational change. The result indicated that it?s possible to predict commitment to change from self-determination theory, communication and effects on organization and way to work.

This thesis sets out to examine how feminist struggle can be negotiated, defined and motivated. By using Oral history as a theoretical and methodological framework, three persons narrative are being constructed, explored and discussed throughout the thesis. All the interviewees define themselves as women and feminists and have all practised music in different separatist rock and pop-groups from 1970 to present. Themes as music as political action, and separatism for persons who define themselves as women are discussed. The tree informants agree about some feministic goals such as equality and the right to be able to play and perform music regardless of gender identity, although the means to reach these goals are formulated differently. .

Society?s interest for environmental issues was reinforced in the 1960:s when the book by Rachel Carson, ?Silent Spring?, came out. She described a picture of a world without birds singing and this got the environmental debate going. Today, this debate has reached the corporate world since stakeholders are putting pressure on companies to show greater environmental awareness. Many companies show uncertainty when they are faced with these new market demands.

Den här experimentella studien undersökte huruvida man kan skyddas från bakgrundstal genom att använda sig av ett annorlunda teckensnitt än det man vanligtvis läser. Trettiotvå försöksdeltagare deltog i experimentet. Deltagarnas uppgift var att minnas information från texter om två påhittade folkslag som antingen var skriven med ett vanligt teckensnitt (Times New Roman) eller ett annorlunda teckensnitt (Haettenschweiler) i två ljudbetingelser: tystnad och irrelevant bakgrundstal. Resultatet visade att försöksdeltagarnas prestation på läsminnestestet försämrades av bakgrundstalet när texten de skulle minnas var skriven med Times New Roman, men inte när texten var skriven med Haettenschweiler. Det tyder på att man kan skyddas från att bli distraherad av bakgrundstal när man läser kortare texter skrivna med ett annorlunda teckensnitt, vilket kan vara en enkel lösning att använda i ett kontorslandskap..

The main purpose of this essay was to study how the social service and the lawcourt have implemented the UN Convention on the Right of the Child, particularly incorporating the childs best interest in social services, child welfare investigations and the lawcourts judgement. We considered how the needs of the child, and the will and view of the child was documented. Also how the parents capacity and the environment factors, were documented in the social services investigations and the lawcourts judgement. The study was based both as a literature study and a document analysis. We analysed ten child welfare investigations from a social service office and their belonging lawcourt judgements.Our conclusion of the study is that the child is in focus both in the investigations and in judgement.

Öland?s Business Office is on the verge of developing a strategy for the island?s future tourism. Before any work with developing Öland can be carried out, it is essential to gain an understanding of how the place is perceived today.The purpose of this essay is to study the island?s current image and make recommendations for how the place brand could be developed.The methods used are literature studies and qualitative group interviews. The participants have been inhabitants of Öland and returning visitors from the Kalmar region.

The study aims to give a description of the conditions in which matters is prepared withinSwedish Government`s offices, to describe the adaptive capacity in the agency`s internalprocesses by investigating the experiences of some civil servants restricted to the Ministry ofEnterprise and the Ministry of Environment in their work with the EU Maritime Policy GreenPaper. The results have been analyzed against the basis of eight identified criteria of buildingadaptive capacity in socially dominated systems. The criteria are comprised of both individualand organizational abilities. Only two of them were fully met; the criteria about diversity inexperiences and knowledge and the criteria about information and how the information hasbeen applied. However, the process has traces of all the identified criteria.

This Thesis in Military Technology deals with experiences drawn from the forced introduction of Weapons Station 01, 2009. The work aims to identify the experiences regarding the forced procurement of military equipment to see how they can develop normal and fast procurement of equipment. The main conclusions of  this work, is to achieve greater capability and increase the military utility, are: -          Common objectives and priorities of stakeholders-          Response and joint types shall determine requirements for system-          Ensure an integrated project team also at lower levels-          Engage the integrated logistic support early in the materiel process-          Include Armed Forces staff as early as possible in the testing and validation-          Prioritize work to facilitate the rapid development of decision on use (BOA)-          Provide back up for increased redundancy in the mission area .

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

The purpose of this study is to investigate two Handelsbanken offices and how they work in similar ways when dealing with internal communication. The goal is to answer if and in what way the managers` and the employes perceive their internal communication at the two bank officies. By a comparation between the two decentralisized officies the aim is also to study what differences and/or similarities that exists in internal communications?Are managers and employees satisfied with the communication that flows in the organization? I find it interesting to investigate in wheather there exist a similarity in the internal communication between the managers and the employees since it is a decentralized organization.I have made five semi-structured interviews with two managers at two different Handelsbanken offices. Additionally two interviews with two employes at one of the offices and also one interview at the other Handelsbanken office.By the study I have found that all respondents have a positive impression according the internal communication.

The purpose of this report is to find out what different preferences forest owners have in the region where Norrskog have their operation area, what they prefer and think about Norrskog. The purpose is also to compare some of the questions to a similar study that was made in 2008. The study is made in cooperation with Norrskog which is a forest owner cooperative. Norrskog has about 13 000 members which is about half of all forest owners in the region. To get the answers from the forest owners, questionnaires were sent out by mail. 371 were sent out and 102 came back. There were more members of Norrskog that responded than it was nonmembers. The results indicate that the forest owners have long term perspectives, their priorities are to nurse the forest so they can get the profit later on.

The project was based on a request to improve an already existing program and hardware at the electrical engineering department at the royal institute of technology. For maximum ease of use, tests have been done on students to properly design the program for what it is meant to be used for. These tests have been transcribed and analysed, then brought back to the group in a discussion and then transcribed and analysed again, I call this process the ?four step process? (this process is presented and explained in chapter 6.4.). A part of this master thesis was also to analyse the four step process to enhance validity of this research.The project resulted in a new program with a new graphical view and features to help students and researchers to work with the technical tool for electromagnetic readings of planar objects.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Denna rapport är inriktad på batteribesparing för platsbaserade applikationer i Android. Rapporten kommer att analysera och ge konkreta förslag på hur man på ett batterisnålt sätt implementerar lokalisering av Androidenhetersgeografiska position (latitud- och longitudkordinater) samt frekvent hämtning av data via HTTP från en back-end server. De lösningar som tas upp i den här rapporten är specifikt tillämpade för applikationen MyWorld men kan anpassas för vilken platsbaserad applikationen som helst med liknande behov. Målet är att förbättra och optimera utvalda områden som tidigare implementerats i den här applikationen. De nya optimerade lösningarna har genomgått två olika testscenarion där mätningarna visar att batteriförbrukningen har reducerats med 4,2% för applikationen då den aktivt körs och används samt 14,8% för applikationen då den är icke aktiv och enheten inte aktivt används..