On the 1st of November 2010, the statutory audit was abolished for small limited companies. The amendment of the abolished statutory audit includes smaller private limited companies that for two years does not exceed more than one of the two following limits: net revenue of three million kronor, total assets of one and one half million kronor and three employees. The principal rule of chapter 9 section 1 Companies Act remains that a limited company should have at least one auditor. For limited companies included of the amendment has a opportunity to choose bokslutsrapporten instead of the auditor?s report as a proof of quality of the accounting and the financial reporting.

The purpose of this study was to find an explanation for why Amnesty International in Sweden has seen an increasing number of members, while the number of participants at the national annual meeting has decreased.The method of the study was done with an inductive approach in which the problem has affected the choice of theory and empirical data. The empirical data has been collected through both qualitative and quantitative method in which the analysis was implemented with support by statistics and interviews.To strengthen the arguments in the paper, sociological theories on organizations are used and also theories about social movements.The conclusion of the study is that Amnesty International Sweden has undergone a transformation towards a decentralized organization because it is not longer relevant for people who are members to achieve the purpose of the organization to participate at the annual meeting. This because that these members accesses the recourses they want to achieve by working on a local level. The main conclusion of this study is that Amnesty has moved towards being an organization that to some extent are working as a social movement, where there is no longer any clear link between local work and the central board of Directors. .

The purpose of this study was to examine and increase the knowledge about the way young, newly graduated social workers view their professional role considering their age and professional experience, how they experience the relation to their clients and colleagues and how these experiences all together affect the way the young social workers handle their professional role. Seven social workers in the ages between 23 and 25, who graduated from Socialhögskolan, Stockholm University, in January 2007, where interviewed. They also answered a questionnaire covering the similar questions as the interview. Little research had previously been made in this particular area, why the triangulation of methods was helpful in analyzing the results, with ata coming from two different resources. To analyze the data a multidimensional theory was used, containing coping theory, an experiential perspective, Antonovskys theory a sense of coherence, cognitive theory and role theory.

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.

Who runs the development? A comparative study of the construction of residential buildings in Nacka and Södertälje.The aim of this study is to identify actors involved in the initiation and implementation of residential house construction in two Swedish municipalities. This means who is taking initiative for new residential buildings, who affects the planning process, who finances these new buildings and who builds them. By exploring empiric material from the municipalities of Nacka and Södertälje, the above questions will be answered and by referring to pluralism, growth machine theory and regime theory a link to general theories of political science is made. The results found show that the analysed municipalities have quite different possibilities for acting and that these backgrounds are also important for which actors will take initiative for new residential buildings and which actors will be allowed to state their opinion during the planning process.

The bank market for farmers in Sweden is dominated by Swedbank and Landshypotek. One of the most aggressive challengers is Länsförsäkringar Bank, which in 2009 had seven per cent of the Swedish bank market for farmers, but 57 per cent of all new lending. This paper deals with the problem of new banks to break into the bank market where farmers are slow in terms of change in their attitudes and loyal to their banks. The study has been carried out in cooperation with Länsförsäkringar Gävleborg which is a new actor in the banking market and thus eager to take part in the outcome of the study. This essay thus seeks to examine the attitudes farmers have against bank switching and the factors that influence their choice of bank.

Throughout many years there have been discussions within the European Union (EU) regarding harmonization and improvement of accounting rules for companies with listed shares or other securities. The ambition exists to adopt, the within the union applied accounting standards, to those applied globally. These discussions lead the year 2002 to adoption by the council and parliament of international accounting standards (IFRS). The ordinance meant that all listed European companies have to adopt international accounting standards, accepted for application within the EU, for their consolidated accounts.During July 2003 the Swedish Government Official Reports issued a report (SOU 2003:71) stating, among other things, the differences and oppositions of implementing IFRS on a corporate level in Sweden, since corporate disclosure is regulated in Swedish law by Bokföringslagen (BFL) and Årsredovisningslagen (ÅRL). One of the main obstacles for the full implementation of IFRS is that a company?s annual report underlies the governmental taxation and an implementation of IFRS would affect this balance.

This study has a qualitative approach and deals with difficult issues that arise in connection to male violence against women in close relations. The purpose of this study is to bring clarity to why women stay in violent relationships. I have been studying two leading theories, one called the Normalization Process of Violence represented by Eva Lundgren (sociology and theology). The other leading theory is the Neutralization of Violence represented by Margareta Hydén (fil dr and leg psycho therapeut).I have also studied the fight between these two theories for the leading position in the research on male violence against women. Eva Lundgren presents her theory through a structural perspective.

Syftet med studien var att undersöka hur Parken Zoo använde sig av Facebook för att kommunicera med sina intressenter under en kris som drabbade organisationen hösten 2012. Med hjälp av en kvalitativ textanalys studerade vi de Facebookinlägg som Parken Zoo hade publicerat under krisen. Därefter genomförde vi en kvalitativ intervju med marknadschefen på Parken Zoo, som var ansvarig för kommunikationen på Facebook under krisen.Med hjälp av ett analysverktyg baserat på situational crisis communication theory och image restoration theory kunde vi avgöra vilka försvarsstrategier Parken Zoo hade använt i Facebookinläggen.Resultatet visade att Parken Zoo omedvetet hade använt många olika försvarsstrategier, men att tre tydliga budskap förmedlades i Facebookinläggen. Resultatet visade också att Parken Zoos syfte var att använda Facebook som ett dialogverktyg, men att de i själva verket använde Facebook för att sprida enkelriktad kommunikation.En slutsats vi kunde dra från studen var att det är viktigt för organisationer att vårda sina kundrelationer genom att bemöta intressenternas frågor och kommentarer på sin Facebooksida under en kris. En annan slutsats var att det är viktigt för organisationer att ha en god krisberedskap och att inkludera Facebook i den..

The purpose of this paper is to analyze Martti Ahtisaari?s comprehensive reportfor Kosovo, CPS, based on theories about democracy, democratization andmulticulturalism. The essay is a way to make a contribution to research on howthe international community can contribute to democratization processes ingeneral, as the CPS gives the expression and democratization of contextscharacterized by multicultural problems in particular. In this paper, we implementa qualitative text analysis of our main material CPS. The qualitative text analysiscan be applied in studies as ours when sought contents of the text are hidden underthe surface.

Trafficking in human beings and prostitution is an increasing occurrence within the EU. However, vast differences in legal frameworks regarding prostitution can be detected among member states.The Netherlands is an example where prostitution is regarded a legal activity. In other member states legal standings toward prostitution remain ambivalent, where Sweden here serves an example. Finally, Lithuania is among member states where prostitution is considered illegal.The purpose of this paper is therefore to study underlying attitudes and approaches that these three countries have in this rather delicate political question. By interpreting the content and quoting parts of propositions, an ideology analysis is constructed.The theory chapter consists of Rousseau?s theories, Objectivism, Radical Feminist Theory, and Sex-positive Feminist Theory.

A QUALITATIVE STUDY ON THE EXPERIENCE OF ESCORT SERVICE UNDER THE ACT (SFS 1993:387) SUPPORT AND SERVICE FOR THE DISABLED The purpose of this study was to examine the experiences of escort service under the Act (SFS 1993:387) concerning Support and Service for the disabled (LSS) for self-determination, participation and equality of living conditions. In the results of this study appears that the escort service fulfills its role in breaking the isolation of persons with disabilities. It gives a picture of the escort service is much more than to break the isolation of people with disabilities. The aspects that emerges is that escort service gives persons with disabilities the opportunity to develop their independence, increase their self-esteem and broaden their frames of reference through increased participation in community life. All users report that they experience autonomy in the choice and order of activities within their grant initiatives.

The purpose of this study is to look into if the pedagogues who participate in this study treat children differently depending on their sex. The purpose was then divided in three research questions which were: Attention: How much verbal attention and eye contact with the pedagogue are girls/boys getting? Choice of words: Are there any differences in the choice of words the pedagogues are using against girls/boys? Address: How does the pedagogue address girls/boys, are there any differences? The tone of the voice and how the pedagogue address girls/boys belongs in this category. The study was observed with video camera in four different circle time situations, two circle times for each preschool. Data were then analyzed with an observation schedule based on the three research questions.

AbstractPeople and organizations that network with one another have during the past decades, at a larger extent than before, replaced classical hierarchies. These networks have become increasingly important, as the globalisation has amplified the pressure for focused and flexibleorganizations. There is a risk of restraining the inventiveness of the firm and force customers and suppliers into cooperation by a too great commitment and dedication to the network. There are two sides to every penny, positive and negative aspects of networking.Concerning the negative approach to networking, there is relatively little theory present. The theory is regarded an emerging theory.

The majority of free content on the internet is financed by online advertising. A requirement for thismodel to work is that the visitors see the ads. The emergence of ad-blocking software has shifted thepower from the advertiser?s choice of publishing ads to the consumer?s choice of viewing ads. Weexamine the consumers? opinions regarding the use of ad-blocking software and compare them to theopinions of companies using online advertisement.