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.

IT has become more evident in most organisations and has grown to be a part of the infrastructure rather than a tool for competitiveness. Therefore focus should now lie on how IT is adjusted to the business rather than on the usage of IT. To make the best use of IT in the business the CIO needs to start think more business-oriented instead of as before, technology-oriented. To develop the IT-department in that direction the IT-staff need to start cooperate with the business and gain knowledge about stakeholders, markets and the way of working for other staff members in the business.With this as a basis, the purpose of this thesis is to investigate attitudes regarding cooperation between the IT-department and the business and if there is any difference if the CIO has business related background or not.To fulfil the purpose a quantitative investigation with the help of surveys was conducted. The sample consisted of 18 companies with 100-200 employees in the area of Jönköping.

This paper is about sensemaking. By using sensemaking we have derived bankruptcy factors from business leaders? own statements about their bankruptcies. The focus in this paper is to ensure how business leaders create meaning about the bankruptcies, which is also our research question.To make the study feasible, we used a method that corresponds well to the purpose of our work. The collection of data started with collecting a number of newspaper articles with direct quotes from business leaders.

The financial sector is an important part of the infrastructure. As a consequence of deregulations on the financial market, several new actors have entered the market. This has made it even more important for banks to identify the factors that are decisive when customers chose a bank. The purpose of this thesis was to clarify which factors that are decisive to students choice of bank. A survey was performed among students at Luleå University of Technology.

Some children develop externalizing and internalizing behavior problems at an early age. Previous research has often treated these children as a homogeneous group, the purpose of this study is to show that this group of children is in fact heterogeneous. Data from theSOFIAstudy was used and preschool pedagogues were informants. The sample contained 2121 boys and girls between 3-5 years. Groups of children with the behavior problems and the risk factors AD/HD symptoms, fearlessness and callous-unemotional traits were created.

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..

Background: Mental health problems among children and adolescents have increased. The school is an important arena for prevention of mental health problems. There is a huge demand for successful interventions. SEL is a method that aims to increase the social and emotional competence among children and adolescents. The program SET applies this method.

In conjunction with an overview of the organizational structure of the municipality of Arvika the Balanced Scorecard was introduced as a management model. After the Balanced Scorecard has been in use over a period of years the conception of it varies throughout the organization.The purpose of this study is identifying which factors are facilitating and which factors are obstructing when implementing the Balanced Scorecard in the municipality of Arvika. This is a case study of the staff organization of the municipality of Arvika. The study is explanatory as our objective is to describe why the current situation appears as it does today. A qualitative method has been applied during this study.

The web sites of Swedish public libraries display a high level of heterogeneity when it comes to design and graphical user interface. The thesis is based on the opinion that the visuals of a public library web site have implications for the user as well as for the library. The design of the graphical user interface influences the attention of the user and his/her ability to absorb information. Furthermore, there is a connection between the visuals and the users opinion about the credibility of the content of the web site, as well as of the organisation itself. The research question is: Which factors may have an impact on the design of the graphical user interfaces of a public library web site? The purpose is to create an understanding for these factors and emphasize them.

This report describes the process of translating Russian financial information in accordance with Russian Accounting Standards to IFRS, International Financial Reporting Standards. The author describes the two regulatory frameworks and reveals a number of risk factors in the process. These risk factors may affect the reliability of figures from Russian companies. The conclusion states some recommendations on how these risk factors can be managed..

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

The main reason for the study was to find out how much naturscience is used in the daily situation in the preschool/school environment with the younger kids. I have studied the teacher`s educations background, if this had any role in the teaching of naturscience. To get my answers I interviewed ten teachers with different teaching background.The result showed that science was present both in the preschool and school for the early years. Everything from teamwork to outdoor play and small experiments. To play out in the woods is most important part teaching in naturscience.My study showed that a teacher`s educations background had no part in the teaching of everyday life in the nature.Keyword: experiment, primary, school, science..

Background: One of the main concerns related to medical therapy is non-compliance to drugs. More than half of all patients do not comply with prescribed medication. Non-compliance to drug therapy leads to unnecessary suffering for the patient and there are no easy solutions to the problem. In order to create understanding for the individual patient it is important that medical staffs are enlightened on the existing problems concerning this matter. Purpose: To describe factors that effect compliance to drug prescription.

The purpose with our essay was to examine what favourable factors there are for women to get out of drug abuse and from a gender aspect interpret how these factors are used in the treatment of female drug-addicts, regarded from the treatment personnel view. The questions we have focused on are: What are the favourable factors for women in the way out of the addiction. How can the use of favourable factors be interpreted from a gender aspect. In what way is the knowledge about these favourable factors used in the drug abuse treatment.To fulfil the purpose whit our examination and to get answers to our questions we performed an explorative examination and applied a qualitative method in the form of a half structured interview with five persons.The main features of the results in our examination were that unisexual treatment, the group and the friendship between women, children and pregnancy and professional and private social network were considered as the favourable factors for the women out of their addiction. Certain factors were used in the treatment as a way to socialize or resocialize the female drug-addicts to predominant social models of how a woman should be like..

This study puts emphasis on an international discourse describing how cities frequently compete against each other, and also describing factors that cities should enhance to make themselves more competitive. The discourse in this study has therefore been used to seek understanding how three different municipalities Borlänge, Karlstad and Malmö strive for growth by applying central factors from the discourse on the municipalities strategic documents. What the study shows is that the central factors from the discourse strongly imprints the strategic documents, but the presence of the factors varies between the municipalities and also to what meaning that lies behind the strategic goals..