On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

Title: What drives the customer's choice of packaging and which factors influence the customer's packaging cost? ? in the automotive and manufacturing industriesAuthor: Lena AnderssonSupervisors: Annika Olsson, Division of Packaging Logistics, Lund Institute of TechnologyHelena Claesson, Volvo Logistics ABProblem: Which parameters are important for logistic people to think of when they are going to choose a package?Which cost factors are included in the packaging cost?What kind of added value can an emballage supplier provide their services with?Purpose: The purpose of the project was to study the parameters that drives the customer's choice of packaging and the factors that influence the total packaging cost. The study also consists of a valuation of what an emballage supplier can offer to add value to their services.Method: The study is based on interviews with people who are working at Volvo Logistics and Volvo Car Corporation. Volvo Logistics provide their customers with standard packaging material, which they own and administrate. Volvo Car Corporation is one of their customers.

Although  ?naming and shaming? paedophiles are growing in Sweden, professionals working with the rehabilitation and treatment of paedophiles describe that the naming and shaming might not prevent child sex abuse. On the opposite naming and shaming alienates the perpetrator from any ordinary life. The alienation could lead them to only having other paedophiles as friends. Previous studies show that professionals are often distancing themselves from working with paedophiles, even if there is competence.

The purpose of this paper is to examine how teachers choose to work with the teaching of reading and writing skills, how teachers justify their choice of teaching method and how the documentation of student development is being used. This paper also discusses the definition of reading and writing, phonological awareness and how different reading- and writing educational methods can be combined. The gathering of information has been done through a literature review in which I have looked at past research on reading and writing. I have also conducted qualitative interviews with teachers involved in literacy learning. The result of my research shows that it is not possible to determine which literacy learning methods that are most effective.

The aim of this study was to increase our understanding of how secondary schools handle the different forms of bullying in different arenas. The questions we were asking us was how schools work to prevent and treat against bullying based on plans of action, how the schools are responsible in the bullying issues and how the schools and welfare officers have taken account of sex linkage in bullying issues. Our study is based on the result from seven qualitative semi- structured interviews with secondary school welfare officers in Sweden.  The study results show that traditional form of bullying takes place through verbal assault, physical violence, ostracism and glances. Welfare officers coincide that there are gender differences in the approach of bullying.

The purpose of this study was to obtain an understanding of how the employees at LFV Group Swedish Airports and Air Navigation Services (Luftfartsverket) manage to combine work and family, and put this in relation to the concepts of employer of choice and socially sustainable development. Qualitative interviews were carried out with 23 randomly selected participants at the three largest places of work within the organisation. The results showed that the combination of work and family mostly could be managed but that factors like high workload and feelings of stress affected the participants in a negative way. The main measures facilitating the combination of work and family were shorter working hours and support with domestic chores. LFV can partly be considered an employer of choice when it comes to family friendly benefits but changes could be made for further improvement.

Uppsatsen behandlar frågan om vilken relation som finns mellan de handlingar statliga tjänstemän utför i sitt arbete (förvaltningshandlande) och de underliggande normer som skall styra detta handlande. Tesen som författaren driver är att denna relation präglas av en anomisk brist. Baserat på en genomgång av relevanta juridiska begrepp återges konkreta exempel på handlande av statliga tjäntsemän. En teoretisk genomgång av relevant teori hos Hans Kelsen, Carl Schmitt och Giorgio Agamben ligger till grund för en analys av anomin som en ofrånkomlig ontologisk aspekt av allt normbundet handlande. The thesis treats the question of what relation there is between action performed by public officials and the norms that supposedly directs these actions.

This thesis examines the environmental benefits resulting from the choice of environmental certification scheme, with focus on energy. This was carried out by studying the measures that were implemented as a result of the certification of Sweco's three largest office buildings in Stockholm, Gothenburg and Malmö. The office property in Stockholm has been certified with the Swedish Environmental Building, Gothenburg with the British BREEAM and Malmö with the U.S system LEED.The results from the study indicate that an environmental certification can reduce the energy consumption by up to 59 percent and the water consumption by 20 to 66 percent. However; the interviews, literature study and simulations in MATLAB indicate that the size and scope of these environmental benefits depend on several identified factors: the type of building and its conditions, system selection, grade level, the choice of indicators, the ambition of those involved and when in time the certification process begins. The comparison between Environmental Building, LEED and BREEAM showed that Environmental Building for the office property in Stockholm gave the largest environmental benefit in terms of reduced energy consumption thanks to several large measures.

The purpose with the essay is to point out how the main differences of the Helsinkicommission, Helcom and Baltic 21 can be explained from a general perspective and with a specific focus on two of their ongoing projects: Baltic 21 Lighthouse projects and The Baltic Sea Joint Comprehensive Environmental Action Plan. And to investigate how the organisations them selves formulates the purpose of the two projects. This will be an indication on why environmental problems are handled with in a traditional matter although the rhetoric of the environmental politics is permeated by the concept of Sustainable Development.This dilemma is being treated from the theoretical approaches of Ecological Modernisation and Sustainable Development and linked to how these organisations actually carried out their work and how the historical heritage have a role to play in this complex of problems. The results of the essay shows that concrete differences exists in the way that the two organisations are constructed and how their ongoing projects are designed and formulated. These differences can be derived to the theoretical platforms Ecological Modernisation and Sustainable Development and be explained by in witch political context the organisations were created.

The climate changes that are occuring in the world have resulted in that the EU callingfor a 20 % reduction in energy consumption to the year 2020, to reach that goal theEU want the public sector to go forth as a good example. Västfastigheter owns andmanage the hospital buildings in the Västra Götaland region. To be able to reducetheir energy usage Västfastigheter has hired several consulting firms to chart out theenergy consumption on each hospital building. The biggest energy savings potentialhave been calculated and what the cost will be to perform each action. The energyaudit have been completed and stand as the decision basis for Västfastigheter?s choiceon which action packages that should be implemented.

The concept of vulnerability is the capacity or the sensitivity to become damaged. Vulnerability are characterized by one or more of the following terms; a system´s sensitivity to exposure to shock, stress or interference, the state of the system in relations to a threshold of damages, and the system´s ability to adapt to the changing circumstances. Vulnerability in this study is referring to the sensitivity of the circumstances that lead to sustainable livelihood that can´t be maintain and that there is an inability to cope with and manage stress. The choice of making a study in this area is based on that action needs to be taken to moderate the vulnerable aspects of society, in this respect in relations to storms. Analyzes of the social vulnerability to climate change or natural events is needed for effective actions.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.

Due to increasing international competition and new technology IT-consultants has been forced to oversee their business models lately. The main purpose of this study is to investigate the process and consequences of a shift in business model for a consultant by using a methodology based on action research. The empirical foundation consists of a field study with observations, notes, interviews and business related documents. The case describes a consultant?s process of shifting business model from profits based on man-hours to selling a standardized system.

The cultural policy area has a tendency to be seen as a consensus area, where there are no big conflicts between the parties. The aim of this master?s thesis is to study the moderate party?s cultural motion 2005/06Kr:233 with the party leader Fredrik Reinfeldt as first author. If consensus rules, the party?s ideology should not be visible in the motion, but the assumption in the thesis is that it is visible.