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 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.

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.

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.

Syftet med undersökningen är att ta reda på hur akademiskt utbildade inom ett visst yrke bemöter personer med Aspergers syndrom samt vilken kunskap de utbildade personerna har inom ämnet. Vi har valt att använda oss av en kvalitativ forskningsmetod i vår uppsats, utifrån studiens syfte och frågeställningar. Vi har valt att intervjua akademiskt utbildade som arbetar och möter personer med Aspergers syndrom inom människovårdände yrken. Dessa akademiskt utbildade personer arbetar på olika sätt beroende på vilken myndighet de jobbar på, därför har vi intresserat oss för hur man bör bemöta sina klienter/patienter som professionell utifrån ett professionellt etiskt perspektiv. Våra valda informanter jobbar inom differenta organisationer i Norrtäljekommun.

The aim of this study was to enlighten social workers experiences of social networks direct influence in Swedish social services, and in which ways those influences are manifested. Some of the issues that are being explored in this study are: The separation of the private sphere and professional duties; boundaries and dual relationships that occurs inside social networks; the use of social networks as a control-instrument in authority exercise towards clients; and social networks arising impact on social work. The empirical material was collected with nine qualitative interviews with social workers stationed at different social service departments in a Swedish municipality. Also one qualitative e-survey was sent out to, and answered by four social workers with a managerial position in the same municipality.The results reveal that several informants have experienced different problematic situations involving clients within the social networks. This study shows that the informants are very restrictive with what information (text and pictures) they publish on their facebook-profiles, because of their position of authority and the awareness of the possibility of always being watched.

Syftet för uppsatsen var att undersöka om klienter med tidigare narkotikaberoende upplever att de har möjlighet till inflytande inom vården som de tar del av. Syftet var även att ta reda på hur socialarbetare inom samma vårdprogram arbetar för att möjliggöra brukarinflytandet för klienterna. Vi utförde semistrukturerade intervjuer med fem klienter och två socialarbetare från samma behandlingshem. De teoretiska perspektiv som stod till grund för analysen av empirin var brukarinflytande och demokrati. Resultatet visar att klienterna upplevde stor delaktighet inom vårdprogrammet samt i kontakten med socialarbetarna på behandlingshemmet.

Då datorer i alla dess former har kommit att bära betydande mängder relevant information för diverse forensiska utredningar så krävs en ingående kunskap gällande hur denna data lämpligast infångas. En typ av klient som nyligen har gjort sitt kommersiella intåg på marknaden är den internetbaserade tunna klienten. Det existerar i dagsläget begränsat med underlag gällande huruvida en sådan klient bär information som är relevant för en IT-forensisk utredning.Inom denna uppsats har därför en internetbaserad tunn klient av typen Chromebook varit mål för undersökning. Syftet har varit att kartlägga vilka sårbarheter som existerar, samt om möjligt huruvida dessa kan brukas som underlag vid en forensisk utredning. För detta ändamål har klientens lagrings- samt kommunikationsmönster analyserats.

Att demokrati är ett mångfacetterat begrepp är en utgångspunkt för denna studie. Tolkningsfriheten av demo-krati är stor ? både i samhället och inom skolväsendet. Ett intresse för studien är att undersöka vad lärare lägger för innebörd i begreppet demokratiska värderingar, men även hur förutsättningar skapas för att demokratiska värden ska genereras, hur demokratiska värden utvärderas samt varför lärarna tycker att demokratiarbetet är viktigt är aspekter som denna studie belyser.Åtta lärare deltog i studien, varav hälften arbetade inom årskurs 6 och resterande hälft i årskurs 9. Det över-gripande syftet är att söka likheter och skillnader mellan lärares syn på demokratiarbetet i dessa årskurser.

The first version of the Swedish Code of Corporate Governance was published year 2004, by the code group, Kollegiet, after a mission from the Swedish government. The Code consists a collection of rules and standards about corporate governance and internal control, and the first version was intended to include incorporated limited companies on Stockholm?s alpha stocks, and also listed companies with a stock market value over three thousand million Swedish kronor. Now a few years have passed, and in July 2008 a new, revised version of the Code was implemented, now simplified and shorted, with the intention to include all joint-stock companies in Sweden. The Code contains rules about for example ownership, management commitments, annual stockholders meetings, and the accountant. This study intends to, with a qualitative research approach and an inductive reasoning, through studies of empirics in the subject, review whether the accountant?s profession has been influenced by the Code.

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.

Arbetets ansats är öka förståelsen för vad svenska ungdomar möter när de råkat ut för en allvarlig händelse och söker professionell hjälp. Arbetet berör juridisk bakgrund, det sociala arbetets organisation och närvarande faktorer i mötet mellan socialarbetare och klient. Vidare berörs hur individen påverkas av att möta socialarbetare utifrån symbolisk interaktionism och stämplingsteorin. Genom en enkätundersökning undersöks hur stor svenska ungdomars kännedom om tystnadsplikt och anmälningsplikt är och om det finns könsskillnader i denna medvetenhet. Enkätundersökningen utgår framförallt ifrån svensk stad med cirka 30.000 invånare i kommunen.