Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The thesis discusses new social movements and how they act on the conditions of the late capitalistic society. The purpose is to examine a new social movement trough its own members. What is their view of the movement?s aims and visions? How do they look upon the strategies to achieve these goals? The study is based on eight qualitative interviews with members of Attac Sweden. The results show that the members are highly aware of the movements avowed aims and strategies.

Abstract Title: ?Vi lever ocks? i samh?llet? ? En kvalitativ studie om ungas uppfattning av deras representation i traditionella medier och hur det p?verkar deras samh?llsengagemang Authors: Ella Gustafsson, Elin Gustavsson och Julia Stjernberg Level: Bachelor thesis in Journalism Term: HT 2024 Supervisor: Bengt Johansson Aim of thesis: The main purpose of this study is to investigate how upper secondary school students perceive their representation in traditional news media and how they perceive that this representation affects their civic engagement. Theoretical framework: To answer the questions of the study we have used three different theories. These theories are Iris Marion Young?s view of the deliberative theory of democracy, the theory of diversity by Denis McQuail, and Axel Honneth?s theory of recognition. Method: The method chosen for the study was qualitative conversational interviews with upper secondary school students from different study programs in Sweden. In the study, five conversational interviews with a total of 16 students were conducted.

The purpose of this study is to analyse and compare how religious and non-religious world views are described and represented in three Swedish textbooks. The main question of this study is: How do three textbooks for the first stage of religious studies in high school represent non-religious and religious world views based on the text analysis tools: ethos, modality and transitivity?The three textbooks that are being analysed and compared were produced in the years of 2000, 2002 and 2009. The textbooks are used when teaching the first stage of religious studies in Swedish high school. The text analysis that I´ve chosen to use in this study is a part of Norman Faircloughs critical discourse analysis.

The purpose of this Bachelor thesis is to examine how user-friendly the OPAC of the Märsta public library is considered to be.Theoretical basis are HCI and Allwoods definition of usability. Issues are: Is the OPAC suited to its task? Is the OPAC user-friendly? How well does a user accept the OPAC? and What degree of competence is shown by users of the OPAC? The source material consists of six interviews in the form of .avi files. The method I have chosen is qualitative semi-structured interview form. The result is that, based on Carl Martin Allwood?s defini-tion and with exception for the using of help-resources, the usability of Märsta?s library OPAC can be considered less good..

This thesis reports on a case study of two different organisational forms in the Swedish forest industry; the geographic and the functional organisation. The work in the geographic organisation is carried out within districts under the supervision of an overall responible district manager, where as in the functional organisation the work has been divided into functions headed by function managers. Forest magement, logging and wood purchases are examples of such functions. The general idea of the functional organisation is having the functions working over a larger geographic unit, without subdividing district boundaries of the region. Also a third organisational form of current interest for the forest industry; the process orientated organisation, is analyzed in the case study. Here, a company outside the forest industry has been analyzed, since no forest company was considered to have made as much progress of changing organisation to process orientation. In the report I present the results from qualitative interviews, where I give the reader a picture of the motives behind each organisational form, what the form implies for some of the company?s interested parties and the organisations? views on future organisational development.

The purpose with this essay is to illustrate what divides and unites three educationalists approach on ?children in need of special support? within the first years of school. Three educationalists with significant positions within the school system have been chosen for interviews. On basis of the results of the interviews three themes has been selected and divided into the conceptions; ?children in need of special support?, ?resource? and ?a school for everyone?.

This thesis is about the public library of Ulricehamn and the cultural activities at the library during the period from 1960 to 1998. We have focused on the study of the cultural activities. It begins with the foundation of the library of Ulricehamn and a historical background to it. It follows with the definitions of the public library and a historical background to the public library in Sweden. Then we present the goal of the public library in general and the goal of Ulricehamn's city library.

Chlamydia is a sexually transmitted infection. The infection rates have increased in the last decade. During 2008 the trend rates declined in all counties and regions in Sweden. Chlamydia infections have a geographical spatial pattern differences. This is seen from the national surveillance data report from the Swedish Institute for infectious disease control (SMI).

Today, Ericsson Microwave Systems (EMW) uses non-graphical user interfaces in some of their Ada95 applications. EMW wishes to develope a more easy-to-use and platform independent graphical user interface (GUI) for their applications. To meet these requirements EMW has chosen to evaluate Java in GUI development with Ada95. To make it possible for the Java GUI to communicate with the Ada95 application, some kind of standardized interface is required. CORBA is a specification of such an interface.

This paper is about advertising on the Internet using banners. Together with Embryo Webbyrå we have tested a lot of different ways of advertising on the online newspaper of Göteborgs-Posten, gp.se. Two of the web bureau?s existing clients, Resia and Recip, were chosen for the ads and the whole campaign lasted a period of four weeks.By comparing our banners with the consideration of format, color, placement and content we wanted to find an answer to how the most optimal banner would look.Our test result shows that visitors rather do not want to click on a banner, although we think that we have seen some interest and curiousness from visitors in the banners content. Even when the visitor does not click on a banner, the message might be put in mind for a future purchase or act..

Since none of W.A Mozart's own cadenzas for his Violin Concerto no. 4 in D major have been preserved, and there is only one existing standard cadenza by Joseph Joachim, I have chosen to write my own cadenza, but in the end I decided to write three cadenzas. As a background to my thesis I analyzed and studied the different motives in the first movement, as well as four cadenzas from different eras. I made a comparison of these four cadenzas, looking at how the composers have used the different themes and motives from the concerto. I have also explained the meaning and purpose of the term cadenza.

The purpose of this essay is to analyze and understand how producerbrands are able to communicate their brand through today's marketing channels, also how development and changes that occur in the society can affect the producers communication abilities. We have seen a tendency that many retailers have created their own brands that are competing with the producers, this leads to the fact that producers in some cases are having trouble communicating their brand to the end-consumer. The fact that the producers marketing through retailers now is more limited than before, the producers now have to capture the consumers wants and needs through other channels.This essay is based on a qualitative method involving seven interviews. The persons that we've chosen to interview are carefully selected based on their specific knowledge about the subject in question..

As a result of my fascination for nature I have chosen to study the possibilities to introduce natural environments on schoolyards. Too many schoolyards are lacking vegetation and many of them look like sterile asphalt deserts. The master thesis consists of two parts. The first part is based on literature studies and the second part in which findings from part one are put into practice. Five examples are presented; four schoolyards in Malmö; Kryddgårdsskolan, Kirsebergsskolan, Rörsjöskolan and Lindängeskolan and one in Kalmar; Åbyskolan. Malmö Naturskola has been working with the chosen areas on the schoolyards in Malmö.

This is a pattern project for textiles, with main purpose to develop and challenge my design process and to experiment with a mix of different printing techniques. The goal of the project was to create three textile individuals as representatives of my experiments, inspired by natural surfaces.The world of fashion have been an inspiration and has been the model for these textiles, with its powerful and playful patterns. With the world of fashion as a model, I also chose to work with the materials habotai silk and silk velvet. The qualities of these materials has also been influential in my design language.The work has been very focused on experiementation and exploration, and resulted in three printed fabrics that I have chosen to call Björkalm, Lindstam and Lavbädd..