November 1, 2010 the audit requirement in Sweden for small and medium enterprises was abolished, after many years of discussion. This essay aims to examine the effects of the abolishment of the audit requirement on credit. The intention is to draw conclusions about how the possible negative effects of the abolishment of the audit requirement could be prevented.The study has been made using a qualitative method to get a clearer and broader explanation that leads to deeper understanding. It includes an interview with creditors from one of the largest banks whose position represents a large group of lenders. In addition to the lender, two auditors with years of experience have been interviewed.Analysis of collected data has shown that there are both advantages and disadvantages of abolished mandatory auditing.

In this thesis I discuss about economical and political transition in countries that is consecutively being induced by influential external actors. Looking closer on the role of the EU as a dynamic transitional force, with the intention of examining to what extent the EU can pursuit its interest and modify the economical as well as the political structures of transition countries. With relations to four transition states on the Western Balkans, more precise Bosnia-Herzegovina, Croatia, Serbia-Montenegro and Macedonia (FYROM), I have examined the influential position of the EU. Another feature that is discussed is the approach of the EU and the cause of it in respect to the Western Balkans. Since the end of the crises in Kosovo the EU was given the leading roll in stabilizing and reconstructing the Western Balkans.

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.

Our interest about interdisciplinary teaching has grown during our time at Högskolan Dalarna and especially during the subject physical education. It became clear that people learn in different ways. The theoretical education in school benefits the visual and auditory strong learners but the kinesthetic strong learners find it more difficult to absorb the information. We argue that integrating subjects is a good way to mix theory and practice and thus gives more students an opportunity to learn the content of the subject. The intention of this examination paper is to investigate the relationship between the attitudes of the teachers regarding interdisciplinary teaching, the practical restrains, possibilities and the presence of interdisciplinary teaching at three different schools.

Syftet med studien var att undersöka verksamma sjuksköterskors erfarenheter av vård i livets slutskede i kommunalt särskilt boende. I föreliggande studie har en kvalitativ design med deskriptiv fenomenologisk ansats använts. Deltagare i studien var fyra strategiskt utvalda sjuksköterskor verksamma inom äldrevård vid särskilda boenden i ett litet samhälle i Sverige. Intervjun koncentrerade på händelseförlopp och struktur i det valda ämnet. Frågorna koncentrerades kring sjuksköterskans roll, patientens autonomi, symtomlindring, närståendes roll samt reflektioner kring förbättringsarbete.

This is a work that look at the factors that affect future monthly costs when buying a house in Sweden and which options are the most financially favorable over a 30 year period. The work also examines whether it is economically beneficial to invest in a low-energy house regardless of geographic location in Sweden, and discuss about whether a calculation template can help individuals to choose more environmentally friendly options. The work has been limited so that a certain number of predetermined factors and its measurable values have been developed with the help of a literature study. The factors chosen are building type, climate, heating systems, loan interest rates, energy prices, energy price increases, inflation rates and down payment. These are then combined into 72 different calculation cases which get put in a calculation model made in excel.

Syftet med studien var  att  kartlägga, belysa och förstå  hur måluppfyllelseprocessen fungerar på en gymnasieskola med yrkesförberedande program. Med  måluppfyllelse-process  menar vi alla aktiviteter där lärare  tolkar  och  förmedlar  kursmål, bedömer prestationer samt förmedlar denna bedömning. Vidare är syftet att studera  elevernas delaktighet i och reaktion på denna process.  Studien genomfördes med en kvalitativ ansats med faktaintervjuer och fokusgrupps-intervjuer.  Vi har tagit utgångspunkt i Vygotskijs teori om den proximala utvecklingszonen och begreppen formativ och summativ bedömning.

In today?s individualistic society, I experience a need to bring forward the importance of collaboration. From a sociocultural perspective, I have chosen to highlight the positive and negative aspects of collaborative learning, with the intention of illustrating the effects for the individual learning and development. I have therefore made an interview with an educationalist, who?s been a teacher all her grown up life, with the intent of illustrating her thoughts on collaborative learning.

Bakgrund: Vi utsätts för reklam dagligen och det är svårt för produkter att differentiera sig. Då vi även lever i ett förväntningssamhälle tror vi alltid att nästa produkt kommer vara bättre än den förra. Inom teknikområdet är det väldigt tydligt då vi ofta väntar på nästa lansering. Vilket gör att företagen marknadsför produkten långt innan den kommer ut. Det finns inte mycket forskning om produkter som inte lanserats men vi ser att det blir allt vanligare att man marknadsför sin produkt innan lansering.

The aim of this study was to study how Swedish youth national football players handle stressful events in sports. A longitudinal questionnaire diary was constructed from a revised version of Nicholls and Polmans (2007) design with the intention of recording in-sport and psychosocial stress, choice of coping strategy and coping effectiveness. The participants were 59 Swedish youth national football players born 1992 observed during a four day national training camp held by the Swedish Football Association. Data were drawn from a quantifying analyzing method. The main result showed that the most common stressors reported were, physical injury or pain, experiencing teammates or opponents to perform better and feeling generally insecure during training camp.

Traditionella uppfattningar om den ensamme heroiske ledaren har gjort att mycket av fokus har legat på ledaren som aktör och inte på den scen där de arbetat. Olika omständigheter och situationer påverkar vad en ledare bör, men också vad han eller hon kan göra. En av dessa omständigheter eller förutsättningar är den där ledaren har sina medarbetare på fysiskt avstånd, ett ledarskap på distans. Syftet med uppsatsen är att undersöka ledarskap i en organisation där chefen har sina medarbetare på fysisk distans. Vi är intresserade av ledarskapets innehåll och hur chefen och medarbetarna uppfattar detta.

Purpose/Aim: To create a communication strategy for PADI Nordic with the intention of getting Swedish divers, who have been certified abroad, to Swedish dive centers.Material/Method: The study is based on a number of personal interviews conducted with a) divers who are active in Sweden, b) divers who are not active in Sweden and c) representatives from PADI and PADI affiliated dive centers.Main results: The main reason that people who have been certified abroad do not dive in Sweden is that they regard it as being too complicated, too cold, too expensive and with nothing interesting to see. These might partly be misconceptions that can be corrected through a communication strategic effort. The best way to change this perception is by two different forms of communication. One will go from PADI Nordic straight to the divers through an email. This will have the purpose of getting their attention, making diving sound interesting and raise their awareness in preparation for the other part of the process.

The philosopher Heraclitus has been renowned for a great amount of time. Despite that fact the remaining fragments of his work have just recently been assembled to the composed form they have today. Among these fragments there are a couple of terms that stands out amongst others; one of them is the term logos. The main focus of this thesis is devoted to the mystery and usage of the term logos, which comes into a great display in fragment number 50.The ambition of the thesis is to evaluate and compare three interpreters? readings of Heraclitus while having a close focus on his usage of the word logos in fragment 50.

Hur ser framställningen av rumänska och bulgariska romer ut i svensk dags- och tabloidpress? Vad säger den mediala bildom en större politisk och samhällelig kontext? I denna studie presenteras en översikt och analys av artiklar publicerade under perioden januari 2010?november 2013. Artiklarna är hämtade från Dagens Nyheter, Svenska Dagbladet, Expressen och Aftonbladet. Angreppssättet består av en metodtriangulerande ansats med en kombination av kvantitativ och kvalitativ innehållsanalys. I materialet framträder en förskjutning mot ett individualistiskt förhållningssätt, där fokus ligger på attityder hos läsarna snarare än strukturell problematisering.

This study has been executed at the Public Employment Office, an institution that has beensubject for much debate during the last couple of years. The government has instructed theLabour Market Board to change the Public Employment Office toward a more effectiveorganization. This study examines one of the Public Employment Offices that are included in apilot project that aims to improve and develop work methods with the objective to become amore service minded organization. From this starting point we have investigated which effect thisorganizational change has had on the employee within this organization and within the pilotproject. In addition we investigate whether attitudes of the unemployed has an effect on thestaff´s work situation.