Efter revisionspliktens slopande år 2010 har fler förenklingar för småföretag blivit föreslagna angående revision och redovisning. En av dessa är slopandet av de jävsbestämmelser som är relaterade till revision för småföretag, nämligen redovisnings-, medelsförvaltnings- och byråjävet. Förslaget avsåg att förenkla för småföretag samt att öka möjligheterna för revisionsbyråers så kallade kombiuppdrag. Denna debatt har lett till ett lagförslag om ett slopande av dessa jävsregler vilket sedermera blivit avslaget med motiveringen att det skulle äventyra revisionens oberoende. Vi vill med denna studie undersöka vilka positiva och negativa aspekter som ett slopande av redovisningsjävsreglerna skulle resultera i samt vilka som skulle gagnas mest av en sådan förändring. De teorier som används som grund för denna kvalitativa studie är Principal-agent teorin, Oberoende, Legitimitetsteorin samt Intressentmodellen, inom Principal-agent teorin finns en delteori som heter Informationsasymmetrier.

This study is focused on the caseworkers of the Swedish Migration board and their experiences of ethical dilemmas in their daily work with asylum seekers. Our research question is aimed at examining the ethical dilemmas that the caseworker as a social agent is experiencing in the meeting with the asylum seeker. The empirical material in this study is based on interviews with five caseworkers of the Swedish Migration board. The material has been collected through semi-structured interviews and has then been analyzed through professional ethics as a theoretical framework. The results of this study show that ethical dilemmas are constantly being present in the work of the caseworkers. Ethical dilemmas are in different ways occurring in the meeting with the asylum seeker. The law that regulates the caseworkers work is functioning as a limiting aspect, which leads to a feeling of contradiction between the caseworker?s personal ethics and the professional ethics..

The aim of this master-thesis is to investigate the emergence of bureaucratic drift in connection with implementation of EU-legislation in Sweden. To narrow it down I have chosen to look at the Swedish implementation of the Working Time Directive, directive 93/104/EG. To be able to fulfil the purpose of this master-thesis I have used two research questions; [1] How did Sweden implement the Working Time Directive into Swedish law? and [2] Why did Sweden omit to correct implement the Working Time Directive? To be able to understand and explain the situation I have used the principal-agent perspective as a theoretical framework. An analysis of motives has been used as analytical method.The results from the analysis show that Sweden, in order to keep the contractual model used on the labour market, which is a part of the well known Swedish model, shirked while implementing the directive and implemented as to be able to fulfil its own agenda.

The main question in this thesis has been to see how the brand strategy of Linköpings Hockey Club has changed during the years in the Swedish elite league. We will also look at the content of the brand, as well as the association as the city of Linköping. This thesis will also see the sponsorship view of the development of the brand, because of the sponsorship power to help the association to build and strengthen the brand.We have been interviewing important persons at the association Linköpings Hockey Club and also done interviews with a few sponsorship partners to get important information to analyze.As an association it is of outmost importance to disseminate the association?s image in the right way, which Linköpings Hockey Club has according to their sponsorship partners. The association has during the last years been working hard to take care of and strengthen the brand, which can be seen among the sponsorship partners.

This study concerns art education, and the importance of creativity in learning. The objective is to examine the use of art education in practice, and the school teacher?s position on this practice.The theoretical basis of the study is rooted in a socio-cultural perspective, and concerns the relationships between theoretical concepts as learning, knowledge and art education.The investigation is qualitative and the main research methods are participant observations and structured interviews.The group studied in this investigation consisted of five active educators, who work at different schools and make use of art-based methods in their daily work.My results show that teachers believe that art education can be used by schools as a gateway to the other subjects. Art is regarded as a form of understanding through which pupils explore their surroundings, challenge their ideas and build skills through interaction with others..

The purpose of this thesis has been to build a parameterized model of a prototype motor in the program Solidworks, to use in future optimization of aspects of effectiveness and weight. The result were two models. The first model were one minor part of the whole design in 2D, to be able to optimize and study the minor part with a faster loss simulation. The second model was the whole design in 3D. The whole model were done with the three programs Solidworks, Comsol and Matlab.

This essay seeks to analyze the consequences of modern information and communication technology for collective action within the framework of social movements. With references to the protests in Seattle 1999, the essay argues that the emergence of distributed collective action is closely related to the use of technology, for example cell phones and Internet. This distributed collective action can be characterized by its decentralized and self-organizing features, forming a global pattern emerging from local interactions. Whereas contemporary theories of collective action can be ´stretched´ to fit these aspects, they lack analytical tools to describe and analyze such systems. Further, their rejection of classical crowd theory is problematic, since it contains valuable insights.

Det är lätt att ta för givet att anställda, och i vårt fall förändringsagenten, arbetar i organisationens intresse när faktumet kan vara det motsatta. Vår studie granskar ett tämligen tabubelagt ämnesområde inom företagssfären. Syftet med studien är således att på ett deduktivt sätt studera hur ledningsgrupper arbetar för att säkerställa att förändringsagenten inte jobbar i självintresse, och vilka verktyg lednigen kan använda sig av för att motivera förändringsagenten att jobba i organisationens intresse. Genomförande har skett genom att måla upp en empirisk illustration genom intervjuer med fyra olika företag inom olika branscher för att bredda bilden av hur olika företag arbetar. Vår första slutsats är att det är tämligen svårt att intressera företag att tala om självintresse i och med att det är ett så tabubelagt ämne.

Att föra en dialog med en virtuell karaktär blir ett allt vanligare fenomen, till exempel som interaktiv kundtjänst på en hemsida, att testa agentens gränser och vara otrevlig och förolämpa den virtuella agenten är en förekommande händelse likaså. Virtuella karaktärer blir ofta representanter för könsstereotyper, i värsta fall kopplas den förolämpning som ges till agenten också till stereotypens motsvarighet i det verkliga livet. Denna uppsats har som syfte att ta reda på om virtuella agenter med olika visuella genus blir behandlade olika. Loggade chatdialoger mellan högstadielever och virtuella agenter analyserades, resultaten pekar på att ju fler feminina drag en virtuell agent har desto mer förolämpningar får agenten. Detta visar att det är viktigt att ta hänsyn till virtuella agenters genus vid design av dessa agenter, då förolämpning uppstår i olika mängder trots att agenterna i övrigt är identiska..

This research project is based on observing and Analyzing the Role of a textile merchandiser in managing the supply chain of the Home Textiles In The Buying or retailing, in the Mill and with the Agents. The project also "highlights the comparative analysis of the practices by Followed merchandisers into the retailer side, mills and Those In The Agents', on the basis of the Functions Which Supports the supply chain. In the discussion, We Have highlighted Importance Of The Role Played by an agent and by the merchandisers of Buyer and Supplier in Different situation. By our research work we find out The Challenges face by merchandisers And Then we come up with sometime suggestions.This Research Project Has Been Developed by Contacting and Visiting Hemtex, Brink Textiles, by interviewing the merchandisers working in the Industries like Al-Abid Silk Mill . By Analyzing the data & the data through the visits and the interviews, this Research Project Has Been Combined to give in-depth knowledge about the Activities Which merchandisers performer in a mill and into buying a house..

The purpose of this essay is to analyze and understand the effects that a recession can have on a company?s marketing department. In times of a recession most companies have less means to promote their products to their target market and to build their brand. This means that cutting the marketing budget will show some effects on today?s way of marketing.

This thesis researches the construction of the Swedish masonry heater called r?rspis. A r?rspis has an inner smoke channel system that stores heat and it was developed in the early 19th century alongside the Swedish kakelugn (tiled stove). Unlike the tiled stove, the R?rspis was commonly found in simpler environments and is part of the cultural her itage of the rural population.

Softube has developed DSP-card and software for simulation of the sound of old tube amplifiers. The purpose with this thesis is to design a compact amplifier with high power to function together with the DSP-card and build a unit that can replace several other guitar amplifiers. The advantages with that kind of solution could be that it would be cheaper, easier to carry and easier to stor than the real amplifiers. The amplifier that has been designed is of class D type with digital PWM modulator. There is several types of amplifier modules on the market that use analog input signal, but if one of them would be used a D-A converter is needed on the DSP card.

Incubators have grown more popular in recent years. Studies have shown that companies that have been part of an incubator grow faster and have a higher survival rate. The Swedish government realizes that this benefits the economy. Therefore they have started different funding programs in order to support the incubators. The thesis aims to explore the underlying reasons for why companies that have been part of an incubator often experience high growth.

Even though provocative marketing is a widely used tool among companies to distin-guish themselves from the crowd and catch the attention of consumers, there are several variables that remain relatively unexplored. This paper aims to investigate what impact the brand has on how provocative advertising is perceived and how it affects attitudes and behavior. An experiment was conducted where several well-established measures of ad effectiveness such as brand attitude, buying intentions and word-of-mouth intentions were used to analyze the effects of brand knowledge. The results show that a provocative advert lowers attitude and buying inten-tions for the established brand while it remains unchanged for the unestablished brand. This implicates bigger freedom for unestablished brands to elaborate with provocative elements in their marketing.