Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

This study examined if individuals act in a less discriminating way and in a more fair way when they receive instructions about justice and not being discriminating while recruiting. 96 randomly assigned students at the University of Lund participated in this study. The participants were informed that they would act as a recruiter. They would then choose and place three of the best personal record in order of preference. There were three different kinds of company policies/instructions.

The aim of this thesis is to study whether social welfare secretaries experience occupational pride and what affects this feeling. Previously made research indicate that occupational pride is essential for performance and work-related health. Research has also shown that social welfare secretaries often experience unhealthiness due to working conditions and a lack of professional self-esteem.This thesis is based on four qualitative interviews which have focused especially on critical incidents, according to the critical incident technique. This study has a hermeneutic, interpretative approach. As a theoretical framework, Pierre Bourdieu? s theory on social space and positions aswell as Aaron Antonovsky´s theory on Sence of coherence have been used. The result shows that the interviewed social welfare secretaries do experience occupational pride.

This report describes the development of a sample loader for my diploma work at Q-linea AB in Uppsala. The sample loader will replace the process of loading fluid samples into Q-linea?s instrument for biomolecule analysis. The earlier process was done by hand and was a time consuming and inefficient task.The work was initiated with a design phase where an overview of the system was created. The sample loader will be receiving text commands from a PC that coordinates all the subsystems like pumps and lasers on the analysis instrument.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.

This study is about the work around festivals and traditions that takes place in multicultural preschools. The purpose of this study is to describe and reflect upon the work around festivals and traditions in multicultural preschools from the view of five preschool teachers who are active in their profession.  The purpose is also to investigate which festivals and traditions that are given attention at preschool and for what reason according to the preschool teachers.The method of research chosen in this study is qualitative in the form of individual interviews with the intention of obtaining and interpreting the descriptions and reflections of the informants around the subject. The results will be analyzed from an intercultural perspective.The results show that all investigated preschools celebrate the traditional Swedish festivals Christmas, St. Lucia?s day, Easter and Midsummer, and that these festivals take up lots of space in terms of time and labor.

During the last decade millions of people have migrated to Europe. Parallel to this development, we see that many countries are becoming more hostile towards immigration. The success of radical right-wing parties (RHP) has been accredited to natives within the receiving countries turning to RHP to reduce their perceived threat from immigrants. Paradoxically, the RHP-support has also increased significantly among the immigrant population given the common assumption that immigrants are in solidarity with regards to shared experiences of immigration. In this dissertation, I argue for the importance of considering the increased RHP-support amongst immigrants, something that has been neglected in contemporary research.

Denna kandidatuppsats syftar till att utvärdera en i sammanhanget ny modell för värdering av optioner. Modellen går under namnet SABR och har enligt flera bedömare tagit en position som branschstandard inom vissa områden. Flera forskningsrapporter har presenterats i vilka modellen analyseras matematiskt och tillämpas på specifika marknader. I denna uppsats används data från Chicago Board of Exchange, mer specifikt optionen på S&P 500 index. Tillämpningen grundas på en kalibrering (regression) av vissa parametrar.

I have studied how human networks can affect decision-making and different constellations. The primary purpose is to clarify the possibility to affect the decision to move the infrastructure investments from Region Skåne to Region Västra Götaland. The study starts at the EU-level and continues to the Government and on to the region. Region Skåne is studied especially since it was from there the infrastructure investments were moved.The conclusion is that there is no specific representation in the government that represents regional topics, in spite of the fact that almost 30% of the members of the Parliament come from these regions. There is no discussion between the members that could be considered a networking-activity beneficial for the regions.

The aim of this Master's thesis is to examine the theories and visions of five futuristic projects at children's libraries in Sweden and Denmark to investigate if these projects have approaches that are significantly different from today's best practices of the libraries and the current theories behind the children's sections.More specific questions are also asked:Are the projects taking advantage of the children's perspective or is it the adult vision of children's needs that is governing?Are the projects promoting collaborations with other actors, thereby facilitating a future development of the children's library by others than librarians?The comparisons reveal that new methods and tools are beeing developed, while the traditional ambitions and views on children and children's needs are essentially unchanged. The role of the library as a social room and meeting place has increased, while its role as a place for finding and transferring information has been challenged by Internet and home computers. The library can still compete as a public place offering relevant contents and assistance by attentive, well-educated adults.In conclusion, the futuristic projects are expected to promote greater variations between children's libraries, by presenting literature, media and information in many different and more innovative ways. Such greater diversity and multiplicity would allow the libraries to market themselves with a clearer message in order to compete with other (commercial) activities for children..

Increasing immigration to Sweden has transformed a culturally homogeneous society into a more heterogeneous one. As a consequence intercultural communication and interaction have been increasing. Child health care agencies have encountered these increases. The aim of this study was to examine what the health care professionals experienced and communicated in these intercultural environments. Eight interviews with child health care nurses were carried through at four child health care centers in the south of Sweden.

Den biologiska mångfalden är viktig inom lantbruket. Jordbrukslandskapets mångfald är vacker för människan att se på och spännande och rogivande att vistas i. Mångfalden innehåller även en genbank som kan bli mycket etydelsefull i framtiden. Dessutom innebär oftast en rik mångfald bland ogräsen även en rik mångfald bland insekter och andra djur, däribland skadeinsekternas predatorer, vilket bidrar till produktiva åkrar. Ogräsens mångfald på åkern beror till stor del på geografiskt läge, klimat och berggrund.

The purpose of this study is to examine how risk is perceived by the urban architect's in the region Dalarna, as well as how this is reflected in their everyday work with risk and decision- making according to urban planning. The ambition is also to show how their risk awareness could be improved. The study is written in cooperation with Länsstyrelsen Dalarna as a part of their regional long-term goal to improve the region's proactive risk' and crisis management. The study is based upon 12 semi-structured interviews with local urban architects conducted during the summer and autumn 2007. The result shows that some architects are motivated for working with risk and think that risk awareness should be integrated in their everyday work, while others are not motivated and think that risk is more of a passing trend.

Förutom att uppfylla gällande regler och riktlinjer för rollen skall den som är verksam som handledare för studenter i deras fartygsförlagda utbildning även känna ett stöd från arbetsgivare och kollegor. Syftet med studien var att undersöka om handledarna upplever att de får detta stöd och även undersöka vad lärosäten, SUI och studenter kan göra för att underlätta handledningen. Studien har genomförts med en kvalitativ metod med semistrukturerade intervjuer ansikte mot ansikte. Fem respondenter intervjuades var för sig mellan den 24:e februari och den 11:e mars 2014. Resultatet visade att det finns utrymme för förbättringar i form av olika sorters stöd till handledare.