AbstractTitle: Accounting firms´ view on the (new law) in joint-stock companiesCourse: Business Administration, Financial Accounting in Corporations and Groups, Ad-vanced Course, 15 ECTSAuthors: Mikaela Uveby, Shadi Nourbehesht, Almira DizdarevicAdvisor: Kent TrosanderProblem: During the last few years, more importance and emphasis has been put on auditors and accounting in general due to a number of company and business scandals on both national and international levels. The United States as well as the EU consid-ered it a necessity to make regulations stricter when it comes to auditing and ac-counts in order to increase the public trust to accounting. At January 1st, 2007, Sweden also changed its law concerning accounting firm challenges. The new law states that as soon as someone of the auditor?s co-workers assists a client with some part of the basic bookkeeping, the main bookkeeping or the drawing-up of the an-nual account, the challenge situation becomes a fact.Purpose: The purpose of the essay is to examine and inquire into how the renewed law con-cerning accounting firm challenges, that was established and put to action at Janu-ary 1st, 2007, has affected accounting firms.Method: The writers have chosen to complete qualitative interviews in order to get a deeper insight to and an understanding of the topic.Conclusion: One year after the renewal of the law, the writers have reached the conclusion of that the new law has not had a great impact on the accounting firms.

The purpose with this thesis was to form an opinion of how the animal welfare in Sweden is experienced by both farmers and animal inspectors. A great part of this work consists of an inquiry concerning the south and the middle of Sweden. We sent the inquiries to milk and meat producers and to animal inspectors. The response was high, which indicates that this is a subject that affects many people. Our literature study is mostly made on the library bases LIBRIS and LUKAS. The facts we found there were directed towards animal experimentation and furred animal breeding. In order to compare with earlier results we used investigations that had been made by Riksrevisionen 2003. There is a difference in opinions about the new Swedish animal welfare agency that started first of January 2004.

Purpose: My purpose of this study was to examine the factors that motivate Swedes to travel to Egypt and Thailand. To answer the question, I have used two questions.What are the factors that motivate Swedes to travel to Egypt and Thailand?What is the motive for Swedes choose to travel to destinations such as Egypt and Thailand?Method: The method I am using  is the qualitative method. The qualitative method has been processed through interviews of Swedish travelers, the Swedish travel agencies as well as Egypt and Thailand tourist agencies specializing in trips to Egypt and Thailand via phone and e-mail.Theory: The theory I am using are motivators and push-pull factors in achieving an understanding of the factors that influence choice for Swedes to travel to destinations such as Egypt and Thailand.Empiricism: The goal was to get a much more qualitative data from the response from the Swedish travel agencies, Egypt and Thailand tourist agency and Swedish travelers who have traveled to both of these destinations.Result: What I have come up with in my study is that the factors that motivate Swedish travelers to travel to Egypt and Thailand, is the warm climate, sun and sea, culture, variety, the cheap price situation and that there are activities for different age groups. This has led to the heat in both Egypt and Thailand has attracted Swedish travelers to travel to both destinations.

Aren?t you tired of never finding stuff? Take a bits as example, do you store these lose in your toolbox or carpenter belt? What if you could have it all accessible and assembled in a tool, always at arm?s reach?Today bits are used together with electric screwdrivers and handheld screwdrivers in a greater spread. For these different types of storage, from pure storage boxes to complex tools with storage built in, exist. The professional craftsmen commonly use some kind of box where the bits can be stored. Even so they tend to store their bits loose in a carpenter belt or toolbox, since they want the speed and accessibility of carpenter belt over the storage box?s tidiness.The project was started in the fall of 2010 and a referents group was early put together to ensure that the developed product became as user-friendly and attractive as possible.

The purpose of the study is to investigate the significance of organizing social- cooperative in relation to individual empowerment; and how this empowerment can be used to better the situation of others. Young surfers is a social- cooperativ that is run by cooperators with experience of substance abuse and criminality. The social- cooperativ is built on the premise that the cooperators are to set up and run a screen-printing shop where they will print t-shirts and sweatshirts. The purpose of this business is that the cooperators are given the opportunity to work and that youths with social problems such as substance abuse and criminality are given the opportunity to work-train. My study is comprised of a series of interviews and observations that I have conducted in relation to the cooperators of Young Surfers.

The aim of this study was to, using previously collected data from self-declared antisocial behaviour questionnaires, examine if the crime frequency has been different between adolescents that have either been referred to two different forms of open care in social service, child and youth psychiatric inpatient care or have been sent to Homes for Specialised Supervision. The criminality frequency and the most common crimes committed were compared between the study groups and further between genders in each particular study group. Statistical significance testing was used and the results of the survey revealed that juvenile delinquents that had committed severe criminal acts were represented in all four groups. The study group with adolescents in national care was the most different from other groups. These youths seemed to have had a lower crime frequency than the other groups with the exception assault and robbery.

This paper is a degree project on the C-level, 15 points at University West, Department of Business and IT dept. Informatics. This study is about agile methodology and its impact on IT projects. Requirements management is a process within an IT project, where customer has certain requirements that must be met by an IT system. The difference between the traditional and agile development is in the requirements management process and it can cause problems in a project.

Three methods of sensitivity and unceartainty analysis have been applied to the operative stormwater- and recipient model StormTac. The study area is the watershed of lake Flaten in the municipality Salem. StormTac?s submodels for stormwater, pollutant transport and the recipient are cosidired. In the sensitivity assessment, the model parametres and inputs were varied one at a time by a constant percentage according to the ?one at a time? (OAAT) method and the response of the outputs were calculated.

This study focuses on the use of animals in social work from the perspective of social workers. The purpose of this study is to examine social workers? experiences of animal assisted social work and how social workers view the integration of animals in various fields of social work. The research is based on a qualitative method and four semi-structured interviews were conducted with social workers. The theories incorporated in the study are Attachment Theory and Sense of Coherence (SOC).The following results are presented: Social workers are considered to have a more comprehensive understanding of clients compared to their associates who do not hold a degree in Social Work.

In 2011, the Swedish National Agency of Education introduced a new national curriculum including the compulsory school and upper secondary school. The new curriculum has been widely discussed by media and in the schools. This essay aims towards investigating how four History teachers in two upper secondary schools have experienced the introduction to the new curriculum, and whether they believe that the new curriculum has affected their teaching practice. The investigation conducted in this essay is based on four semi-structured interviews with four History teachers who work at two upper secondary schools situated in different towns of Sweden. The results of the investigation indicate that the interviewed teachers have experienced the transitional period between different curricula to have worked well even if it has been time demanding and also has increased their work effort.

SammanfattningSyftet med denna kvalitativa studie är att undersöka klienters erfarenheter av två former av missbruksvård. De undersökta verksamheterna är Alkohol- och narkotikagruppen, vilket är en öppenvårdsverksamhet i Lindesberg, samt Stiftelsen Bergslagsgårdar i Örebro, som bland annat arbetar med familjehemsvård för vuxna.Intervjuer har utförts med åtta klienter mellan 25 till 58 år, varav fyra berördes från varje verksamhet. Den kontextuella missbruksbakgrunden var varierad.Den semistrukturerade intervjuguiden har utformats utifrån studiens syfte, frågeställningar och tolkningsram. De teoretiska utgångspunkter som tillämpats är identitet, social värld samt copingstrategier. Tidigare forskning har studerats inom missbruksvård, motivation, tvång och frivillighet samt vilka nyckelingredienserna är för en lyckad missbruksvård. Resultat och analys har uppdelats i tre teman: 1)      Synpunkter på vården,2)      Upprätthållande av missbruksfrihet3)      Social tillhörighet och förändring. Resultatet indikerar en genomgående positiv inställning hos klienterna till vårdformerna och att motivationen är viktig för resultatet av vården.

Social workers in this study describes various experiences of the assessments of interventions for children and adolescents. Social workers experience of the many different situations where an assessment of best effort must be made on the basis of BBIC, which is the Social Services investigation records. To make this assessment, the Social workers need social assistance and support of their colleagues and manager. Knowledge mixed with experience is also an important part when it comes to being professional and not let emotions control that could otherwise be happened when the social worker meets and builds relationships with clients. Social workers are also those who will decide which achievement the client needs from the needs.

The dependency of fossil fuels has to decrease in order to reduce emissions of green house gases. Wind turbines generate electricity with low environmental impact, but the local opinion in Sweden is sometimes an obstacle to new developments. The acceptance of nuclear power increases at the same time. Mining uranium is once again on the agenda and prospectors are currently drilling for uranium. This cross-sectional study deals with acceptance of wind farms and uranium drilling.

Background:Borderline personality disorder is a complex mental disorder that has become increasingly common in those individuals who seek care today. These individuals are often perceived as being different by society and the health care system, because of the prejudice and lack of knowledge that exists around mental illness and borderline personality disorder. Aim: Highlighting adults experiences of living with a diagnosis of borderline personality disorder. Method: Literature study with qualitative approach. Seven articles were chosen to be read, reviewed and analyzed.

This cross-sectional study investigated the use of health benefits in relation to the self-rated health of employees at two medium-sized industrial enterprises in Hälsingland. The method used to investigate this was through a self-designed questionnaire consisting 19 questions about health, lifestyle and health benefits at the workplace. A total of 100 questionnaires were distributed in the two companies, hence 50 surveys at each workplace. The response rate was measured to 88 % and 74 %, which means a loss of 6 persons and 13 persons. The results showed that Company nr 1 offers its employees a health benefits consisting of free access to gym in the company premises after working hours and financial contributions to training-cards.