The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.

Title: The mortgage limitation and its impact on the mortgage marketLevel: Final assignment for Bachelor Degree in Business AdministrationAuthor: Mattias Arnkvist and Magnus Vitasp PerssonSupervisor: Lars SteinerDate: 2011 ? MayAim: We have conducted this report to find out what effect the mortgage limitation has had on the mortgage market since its introduction in autumn 2010. The mortgage limitation has both before and after the introduction been a topic of discussion as it affects many and above all makes it diffucult for certain customer groups.Method: This report was written by a qualitative method. The report uses qualitative and quantitative data. The quantitative data we have in the report are printed literature in books, articles and journals as well as data taken from Internet.

Konkurrensen i klädbranschen växer och blir allt intensivare. Det krävs idag mer från ett företag för att kunna skilja sig från mängden. En rad olika faktorer påverkar en konsuments beteende och attityd gentemot ett företag och en butiks val av varumärken och sortimentsutbud spelar en betydande roll för att kunna kommunicera ut ett budskap som lockar den tänkta målgruppen. Det blir allt vanligare att detaljistföretag som erbjuder etablerade varumärken integrerar bakåt och producerar egna märkesvaror. Lager 157 är ett företag som på senare tid har följt denna trend.

Collections, compilations and databases currently stand under a solid intellectual property protection in Sweden. This legal protection is partly a product of the old Nordic ?catalogue-rule? seen in the former 49 § of the Swedish copyright act (upphovsrättslagen) but was further extended by the implementation of the EU directive on the legal protection of databases 96/9/EG and the new sui generis-right. Since major values are represented digitally combined with the fact that Internet serves as the main provider for information a strong legal protection for databases must be carefully crafted. When crafting this kind of legal protection the right to freedom of information is balanced against the database producers? interests of property protection as well as social and public interests such as increased innovation.

Background and problem discussion: Sustainability reporting has recently risen in importance and a rising number of companies choose to issue voluntary stand-alone sustainability reports. Their non-regulated nature increases the opportunity for management to angle the information in these disclosures to their own advantage. Lately the focus has shifted from examining what kind of information is provided in environmental disclosures, to analyzing how the information is presented.Purpose: The purpose is to examine if managers in the energy sector use optimistic tone when issuing sustainability reports. The aim is to find out if the tone applied in environmental disclosures is in congruence with either the environmental or economic performance or if an excessively positive tone is being used to mislead readers.Limitations: This study is limited to information found in environmental disclosures from private companies in the energy sector, issued in 2012 or 2013. Environmental performance is defined as the amount of CO2e emissions and economic performance refers to annual company revenues.Methodology: The quantification of optimistic tone is conducted using a content analysis, relying on a pre-specified wordlist and a pilot study.

This paper is about how transport companies in the future will be able to adapt their activity to an environmentally sustainable development without the effect of negative company economic consequences. Today, the environmental threat is a global problem and knowledge about that effluent of carbon dioxide have a negative impact on the climate is generally known. A transport system that works well is important for Sweden, but the sector has a negative impact on the environment. Regulation and legislation for increased environmental requirements often meets resistance and fear that the work will be hampered by increased costs for environmental work that can lead to an international decrease in competitiveness. The transport companies have outside pressure from the society to do something about the environmental issue, however the companies? customers are not ready to pay a higher price for environmental work.

World wide globalization and the rapid development of the Internet have lead to significant changes for companies around the world. The world has ?shrunk? and increased supply of goods and services has lead to a more intense competitive situation. As the market changes, so does consumer behavior. Today?s consumers do no longer wish to be treated as a group, rather they are looking for products and services that specifically fit their personal values.Recent years, the consumption of digital consumer electronics has sky-rocketed.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

Sweden is going through big changes within the bank sector. Increasing card usage, decrease of cash acceptance in the society, an attempt to reduce money laundering, and a possible increase in profitability has lead to the rescindment of cash management among three of the four major banks. This has lead to a big debate in the society, a lot of frustration from customers, and a drop in customer satisfaction for every bank that started the process of removing cash management. The purpose of this study is to find out how the banks could keep their customer satisfaction when removing cash management. When doing the study, the rescindment of cash was a deduction of a part of the service, compared to the normal adding or starting of a service. The study was done through a focus group that was the base of a questionnaire that got answered by 125 respondents.

Title: Jaunty Vaasa-lads and lazy boys ? a study of masculinity and patriotism in the Civil Guard in Vaasa in relation to the Finnish Civil War of 1918.This paper deals with the subject of expressions of masculinity in relation to patriotism and nationalism as a part of the mobilisation of the so called white side in the Finnish Civil War of 1918. With regards to how this was expressed in the local Civil Guard in the town of Vaasa. The focus   lies on the construction of an ideal masculinity within this specific Civil Guard as expressed            in the Guards own documents of different varieties, during the events in the spring of 1918 and at the one year anniversary of its outbreak. The study is first and foremost based on Joan W.

To guarantee the customers a job satisfactory executed Sydved has been certified by the ISO 14001 standard. One part of the certification is the standards of soil damages. The soil damages were over represented during 1999 and 2000. It was therefore a need to study the problem in order to see what could be done to reduces these damages. A filed study was carried out on 21 subjectively selected stands from the following five districts: Vänersborg, Falköping, Borås, Jönköping and Åseda. As the study is a descriptive study of the soil damages, their character and extension, only stands were tracks were reported were considered.

Our starting point has been to use the football player Zlatan Ibrahimovic as a model person for individualism that seams to break the ordinary socialization pattern in Sweden. The purpose of this study is to examine how the team leaders handle the socialization of more individualistic focused individuals/young persons into groups, since the Swedish School Curriculum is designed to meet each individual on his or hers former experiences. Is the socialization of individuals within team sports affected by their cultural background? And, in that case, should those facts have consequences for the sport subject at school? Those are the questions we want to explore. Besides a survey of documents, we have been seeking answers to our questions through interviews with the team leaders Roland Nilsson and Peter Bergander, the pedagogues/teachers Karin Jutterström and Håkan Jensgård and the professional football player Abgar Barson.Our study shows that the leaders and teachers of today have begun to change their view about individualists.

The purpose of this essay is to investigate the construction of sexuality in Swedish school libraries through the lens of Foucault?s concept of power/knowledge. Five libraries were investigated, using two kinds of method: discourse analysis of titles, classification codes and subject headings of sex education materials, and qualitative interviews with librarians working at each of the libraries. Most sex education materials were classified within the medicine section, illustrating the continued authority of medical discourse in matters concerning sexuality. Books for younger audiences were often written for either boys or girls, reproducing a binary understanding of gender.

This masters thesis is a study of the ideas brought forward in the literary magazine 40-tal. The methodology involves the adaptation of a literary sociological perspective where the ideas of the young literary avantgarde in the magazine 40-tal interplays with the established philosophy of the Swedish society during the period 1944-47. The main purpose has been to examine 40-tal as a product of supreme individuality that originates a unique climate of ideas which exceeds the involved collaborators individual writings. I have thereby related my analysis to the Marxist oriented theories of Raymond Williams. This has been done in order to see how the external pressure of the social structure and the market acts together with the internal pressure of keeping up with the times and how this affects the individual authors and the process of creating.

Regional European Offices with the purpose to represent regions and municipalities in the EU-system have had a substantial expansion over the last years. One example is the North Sweden European Office for the counties of Norrbotten and Västerbotten, consisting of seven different headmen who are representing both the private sector as well as the public system. This diverse leadership representation makes North Sweden a very good example on a so called Quango, organisations that stand under simultaneous influence from both public and private sectors. These Quangos opens up new possibilities to solve public problems, but they also bring together two different working models which is not always easy to handle for a Quango. According to earlier surveys some characteristic Quango problems within North Sweden exist, for example the ability to prioritize and thereby be as effective as possible.