The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

The media industry, and especially the news, in Sweden is living in a dark world that seems to get even darker by the minute. According to Nordicom (2013) the number of readers in the ages 15-24 has dropped by 24 percentage points between 2007 and 2012. This is a big problem for the news industry, but also for democracy that require citizens that are well-read and know what is going on in society. Enda and Mitchel (2013) found that 65% of people in the USA have stopped reading a certain news source since it no longer fits their needs. Maybe with a better understanding for young adults needs this trend can change.This qualitative study was conducted using interviews with eight respondents to find out why young adults who study at a university consume news.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

We got in contact with Marco AB, who we?ve had contact with before concerning earlier projects, to find out if they were interested in arranging a larger project for our last class (Examensarbete 15hp). They were very positive to this proposition, and soon they offered us a project regarding reconstruction of their current mechanical device that absorbs all the force from the lift itself when it is at a predefined level (sv. sjunkspärr). The current solution does fulfill the requirements that are given, however it is not a solution that gives a high level of satisfactory.

More and more people today manage their social relationships through social networking sites. A social networking site is a virtual place where people can meet and interact with each other. On such sites, one can use the various features and attributes to present ourselves to the friends we have online. The central question of this report is what characteristics of relationships show on social networking sites. With the features and attributes that are represented and whether the architect for a social networking site affects the relationship between friends.

This essay is about how basic democratic values are formed in preschool. I have focused on children´s abilities to take on responsibility and also, on the importance of relationships in the development of democratic values in preschool.This essay starts in self-perceived dilemmas, based on my own feeling that the children should have more rights and that the preschool often has too many unreflected rules and routines. The dilemma has been reflected on and has been discussed in relation to other theories. I have also reflected on my own behavior as a teacher and to what extent this behavior has influence on the outcome.The relationship between the governing documents and the work in preschool has been reviewed with the conclusion that they are not synchronized with each other.The investigation shows several examples of the meaning of a good working relationship between teacher and child and that children´s own sense of responsibility should be taken seriously and be recognized as a resource.In the discussion with the theories a connection between democracy, relationships and children´s responsibility was detected. The meaning of a good working communication and the teacher?s significance for the development is central and is made visible and problematized.The concluding words show how the approach to democratic and fundamental values must come to a change in preschools, a change that the teacher partly is responsible for.

  This is a qualitative study aiming to illuminate and gain better understanding of deliberate self-harm. The study has a narrative perspective and is based on three women?s life stories, focusing on a period when they had an active self-harming behaviour. The study examines what the participants experienced as important to the initiation and the cessation of the deliberate self-harm. It is also examining identity performances and turning points which can be discerned in the life stories.

The purpose of this study was to examine what previous research says about children?s experiences living in a low-income family. Its aim was to found out what children themselves say about their life living in a low-income family and what consequences, practical and emotional, low-income environment has on children. More specifically our aim was to find out how children themselves experienced their situation compared with their peer?s economical situation.

Purpose:To concretize the various factors on students' theses that are perceived valuable and can contribute to corporate profitability. In our investigation, we want to strengthen the understanding of a "win-win-situation" of cooperation between students and businesses.Methodology:In this study, we have chosen a qualitative approach in which five personal interviews with various organizations that are active in a knowledge intensive industry. A semi-structured questionnaire was used in our interviews.Theory:Our theoretical framework has two broad areas. Introductory chapter is based on theories of research development in Sweden with theories that emphasize the value of collaboration and knowledge. The second chapter deals with a theoretical outlook on value and how this can be applied in marketing.Conclusion:The study shows a diversity of values within three broad categories.

There have been significant changes in the agricultural sector during the past 20 years (Jordbruksverket, 2008). The development of today is towards deregulation and adaption to global market conditions. As farmers try to adapt to the changed and more competitive market conditions investments are often necessary (LRF Konsult et al, 2012). Loans to agriculture and forestry businesses have increased to record levels and debt has doubled over the past years. The financial turbulence of the past years has contributed to an increase of the meaningfulness and willingness of the banks to be able to understand and handle risks associated with agriculture and forestry (Breiding, 2010).

Social media is by many believed to be the core of a new type of Public Relations. This new PR is called PR 2.0. Most larger companies today are to be find using dif- ferent types of social media to interact with their publics. Each year companies invest more money in this type of digital public relations. Social media is a relatively new online phenomenon and still used at a very early stage.

This essay is based on a qualitative study of Swedish high school students? discussions of rape. We have a socialconstructive perspective and use theories of gender and power. The purpose of the study is to acknowledge teenagers? views of rape, sexual relationships and the law.

Summary:Teenage girls? choice of dropping out or complete a treatment.The purpose of this study is to investigate, from a client?s perspective, why teenage girls (age 13 to 17) drop-out or complete a treatment at Familjehuset in Karlstad, Sweden. We also want to investigate if the teenage girls? experiences coordinate with the social workers opinion of why the teenage girls choose to drop-out or complete the treatment. Earlier research shows that many factors influence the client?s choice.

Background: The use of digital marketing channels during the last years has increased significantly, especially the use of marketing on the Internet. Hence the communication chart of marketing has been redrawn. The technological development has had a major impact on the marketing discipline. The integration of information technology and marketing has resulted in the emergence of a new field, namely e-marketing. Hence the need for further research is desirable.Purpose: The purpose of this study is to examine alternative marketing procedures that a company can apply to increase the digital awareness and manage their customer relationships.Theoretical framework: Theories regarding digital marketing cycle, SEO and customer relationship.Method: This research is based on data collected through a primary semi-structured interview with a company active in the corporate information industry which also provides a RFQ service.

The object of this bachelor thesis is to examine how publiclibraries are working to reach out to boys in their early teens,and from a relationship marketing perspective see howlibraries are using marketing as a tool in creating long-termrelationships with this user group. The following questionsare asked: How do public libraries market themselves toboys in their early teens? How are children?s and youthlibrarians working to create long-term relationships with thisuser group? How do children?s and youth librarians viewmarketing as a way to create long-term relationships with theuser group? The theoretical framework of the study is EvertGummesson?s model of relationship marketing. Interviewswith five children?s and youth librarians make up theempirical data.