BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

The goal of this paper is to analyze the influence of the EU on Turkish democracy. In order to achieve this aim, the paper concentrates on three areas, as representative institutions, opposition parties and freedom of expression. The impact of the EU on Turkey has been more explicit during the last decades. In particular since 1999 when the country became a candidate for membership, and that will eventually lead to Turkey joining the European Union. Thereby this paper will examine the demands EU set up for the country and how Turkey accomplishes these criteria.

Abstract Heléne Slivka (2013). Kvalitetsarbete ur ett specialpedagogiskt perspektiv ? en fallstudie. (Quality assurance process in the elementary school from a special education perspective ? a case study.) The research This essay investigates the language in the school´s quality assurance documents. An important aspect of this is the way in which language structures and informs how we think about, and work with, students with special needs. Aim The aim of this essay is to problematize how students with special needs are represented in the quality assurance documents of the school. The writer intends to point out how the ways in which the language used to describe students informs governing processes.

Uppsats för avläggande av filosofie kandidatexamen iKulturvård, Trädgårdens hantverk och design, 15 hp, 2015.

In Kenya the Maasai pastoralists have based their livelihoods on dairy production and the production goal is to maintain a sufficient milk supply throughout the year. The pastoral dairy production has two vital characteristics; breeding and milking. Traditionally, breeding is the men?s responsibility, while milking is the duty of women. Depending on this partition of chores between men and women, they also have different management routines, ambitions and strategies regarding the milk production.

The purpose of this study is to create a method that can be used to produce decisionsupport data for the climate goals of a municipality. The method should be able to demonstrate the potential for reducing energy use and greenhouse gas emissions for measures aimed at the stationary energy system in the municipality. It will be used to make longterm projections of energy use and greenhouse gas emissions in order to be able to demonstrate the ability to reach climate goals. The aim was also to test the method's applicability by using the municipality of Uppsala and the Uppsala climate protocol project in a case study. Uppsala climate protocol is a project consisting of participants from business, government and organizations that voluntarily want to commit to reducing their carbon footprint by reducing their energy use and thus work to achieve the municipality's overall climate goal. Public reporting of energy use and climate impact has been studied in order to examine the nature of indicators and accounting figures that are commonly used in the field and how long-term forecasts are formulated. In connection to this, the type and sources for the kind of data needed was also examined.

The purpose of this thesis work is to formulate a model with methods that describe key success factors to get understanding and awareness in organizational change projects. We have used a project within the township of Gothenburg as a case and connected to this single project the purpose is to identify key success factors to get understanding and awareness among employees within the township of Gothenburg. We hope that our result will be useful in other large organizational change projects. Theoretic basis for our study have been models and methods, while our purpose have been to construct a model with suitable methods for anchoring. Theories about coaching and process management are examples of methods to get understanding and awareness among employees in change projects.

Background: Swedish consumers are daily bombarded with 1500 advertising messages. 22 percent of the Swedish people are avoiding all advertising in traditional media according to SIFO's research. To master this problem innovative methods are a necessity to reach consumers. Guerrilla marketing is such a method.Purpose: The purpose of this dissertation is to describe the components and the activities that asuccessful guerrilla campaign consists of. He purpose is also to examine the motives behind theseactivities, why they were chosen and what objectives they were supposed to accomplish.

One of the main tasks of the Swedish Armed Forces over the past few years has been International assignments, which increased the importance of the Lessons Learned process. Methods of simulator training with computers have become more frequent and the technical ability to collect digital data from sensors has been developed as well. This work demonstrates how the experience of Lessons Learned can be communicated with the computer simulator StriSimPC and how modern technology in future support experiences from the Lessons Learned process at the tactical level in the Army.Currently knowledge sharing consists of several processes and strategies in the Swedish Armed Forces. This is done by written reports, oral presentations and different practical exercises.This case study shows the functions of the simulator StriSimPC, methods of training and how it is used today. The study also describes the future opportunities, where digital metadata acquired from the modern combat vehicles could contribute sharing of experience in the Lessons Learned process.The summarized conclusions indicate that StriSimPC can combine the two strategies for personalization and codification of knowledge transfer to reach a higher level of learning.

This Master thesis studies how a diversified institutional care organisation can optimise its collective knowledge resources so to manage and distribute this knowledge to different parts of the organisation with help of the organisations intranet. The purpose of the study is to examine if knowledge management and the organisations intranet can be used to create, store, transfer and better use the knowledge within the organisation. Through a case study the thesis will look at different knowledge processes and their relation to the organisations intranet. The case study includes a questionnaire for the whole organisation and qualitative interviews with seven persons from different levels of the organisation. The theoretical framework of the study approaches knowledge management and intranet through four knowledge processes.

In metropolitan areas where the exploitation pressure increases, also the importance to point out nature areas grows, both for the sake of outdoor life and for biodiversity conservation. Since nature conservancy and spatial planning constitute two different parts of the municipalities land use control, a case study has been carried out in two municipalities in the Stockholm region, Huddinge and Järfälla. Both these municipalities have protected about one third of their land and today there are plans to repeal parts of the reserves to enable exploitation. This thesis shows ? from the theoretical concept of sustainable development ? officials, politicians and non-governmental organizations perspectives on questions concerning land use together with the work with nature reserves and repeals.

New laws and recommendations within corporate governance during the last years have affected the way board of directors work. The board is said to have and fulfill three roles: a control role, a service role and a strategy role. These roles could be understood by three theoretical theories: the agency theory, the resource dependence theory and the stewardship theory. The purpose of this study is to investigate whether, and if so how, the board work differs between two small firms based on these roles, given that one of the firms is a publicly listed firm and the other is a privately owned firm. Using a qualitative case study as research method we find that the board work differs between the two companies when it comes to these roles.

This thesis intends to analyse conditions for a successful implementation of consociational democracy, as a democratic model in Afghanistan. The lack of critical reviews regarding the democratisation-process in Afghanistan initiated the purpose of this study.Lijpharts democracy model was used as the basis in the comparative study. Along with empirical evidence regarding how the complex process of democracy in Afghanistan is progressing, the study investigated whether the identified conditions occurred or not.The choice of which democracy model to use can be crucial for the democratic possibilities to even survive and become established in conflict-affected communities. The principle of consociational democracy is that it is an empirically based normative model that aims to organise the state in a way that works against the risks of majority domination and oppression against the minority.The empirical case study revealed that a majority of the conditions were not met, which then can counteract the possibilities for consociational democracy in Afghanistan. The study has critically examined the prospects for the success of consociational democracy in Afghanistan, and it can be assessed that there is a limited probability for a successful applying of this model..

This thesis in Art History and Visual Science is about values to graffiti and graffiti artist Banksy. I have studied values relating to Banksy´s graffiti images through which context they are placed in and where they are located. I have selected two different images of Banksy as an example on the basis of a transnational phenomenon, where the images that circulate in the public arena by street art and other images and imported into the galleries and consumption market. My conclusion is that the values of the images are based on the context in which each room have its surroundings and that therefore the impression will increase. The public space context, signal availability and the white cube context indicates art, and the commercial context signals goods and items that can be bought.

Tendensen att försöka hitta de affärsmässiga argumenten (business case) för CSR (Corporate Social Responsibility eller företagens sociala ansvarstagande) började framträda på 1990-talet. Vetenskapsmännen insåg då att en enda forskningsdisciplin inte kan förklara hur företagens arbetssätt med CSR-frågor kan förbättra deras ?bottom line? och således bidra till en hållbar utveckling av samhället. Både teoretiker och praktiker har vänt sin uppmärksamhet mot framgångsrika företag (bästa praxis).  I korthet innebär ett business case inom CSR ett besvarande av frågan ?Vilka fördelar har företagen och samhället av CSR??.