Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

This thesis discusses how the education in the Master of Engineering program can change to become more into line for the students needs, especially for the women, both directly in the education situation and later in their occupational roles. This is done using a gender perspective. Both the education and the occupation today is characterised by masculine norms and values. The education lacks gender perspective and is created by men, for men. The thesis gives concrete proposals on how to change two existing courses to better fit the students.

As a forest owner you always have to consider hazards and uncertainty when planning your forestry actions. The aim with this report is to test my hypothesis that there is an overall difference between men and women when it comes to perception, estimation and management of hazards/risks in forestry. I will look into if there are differences in how men and women estimate risks in production forestry from an economical point of view. The aim is also to look into if there are differences between male and female private forest owners, in how they perceive and manage hazards in connection with a possible climate change. To fulfil this aim, an inquiry survey was undertaken in three different areas of Sweden, two areas in the south and one in the north. But in this report I have evaluated the three areas as a whole.

In this study we have focused on the operational management of the public pre-school in Sweden. We have studied how the governance system is designed, why it is designed this way and what impact it has on the operational management. This has been analyzed from a theory stating that there are two types of organizations: pay-driven and function-driven. Through a case and document study we came to the conclusion that the pre-school is a function-driven organization but is nowadays acting on a market and have adopted characteristics of a pay-driven organization. We connect this change to the phenomenon New Public Management.

I början av 2000-talet producerade Riksskatteverket en rapport vilken undersökte skattebortfallet inom byggbranschen. Rapporten gav bland annat ett förslag om att införa omvänd skattskyldighet för mervärdesskatt inom byggsektorn, byggmoms. Lagförslaget i prop. 2005/06:130 klubbades av Riksdagen och trädde i kraft den 1 juli år 2007. Under det första halvåret avgjorde SNI-koder vilka tjänster och företag som skulle omfattas av den omvända skattskyldigheten.

German regional policy has changed from a strategy of redistribution to a regional growth focused policy- strategies, which are often seen as opposites. Both policies, however, still have to relate to the constitutional objective ?to achieve equal living conditions for the country?s citizens.?This paper examines what effects a political change may have had on the interpretation of the German constitutional objective. Its aim is to examine German regional policy and its relationship to justice, using John Rawls? A Theory of Justice.

The aim of this thesis is to present, investigate and especially to analyse the legal rules that apply in the process of changing of the generation of the ownership of Swedish agriculture and forestry family business. The methods that this study include are: unplanned succession of ownership, i.e. inheritance, and planned succession of ownership, i.e. gift and purchase. The succession method that is the most cost efficient must be established in every single case depending on the situation of the current owners and the successors.

Hypertension is one of the most common reasons for visiting primary care. It is one of the most important modifiable risk factors for cardiovascular disease, suffering and death. Lifestyle change, such as increased physical activity is the foundation of treatment of hypertension. Lifestyle change starts as a process in which patients can be helped by a nurse through conscious communication, educate and support increased physical exercise.AimThe aim of this study was to investigate the district nurse´s experiences of interacting with patients with hypertension about physical activity.MethodIndividual qualitative study. Ten nurses from health center were interviewed.

This report is written in cooperation with Skanska Sverige Hus Väst and it is discussing the role of site managers within the company. The report will bring up the demands that is put upon site managers and will also discuss stress related problems and how to change and develop the role as a site manager.We came up with three conclusions in this report. We believe that Skanska could develop VSAA to make it easier to use for site managers. We also believe that a further development of the project engineer is of great value, to give him or her greater responsibilities. The last conclusion is to change the responsibilities between the site manager and the production manager, to give the production manager a greater responsibility in the production..

The objective of this Bachelor?s thesis is to investigate how the public library in Luleå has set about implementing an alternative classification system for its children's books section and to explore why this was done. We wanted to investigate both how they have adapted the new system to the children's own way of seeking information and the library personnel's experience of using the new shelving system. We have done seven interviews to answer these questions and our choice of literature is intended to put the process of change into a wider context. The answers show that the library was dissatisfied with the former system and have instead expressed a desire to shift the focus of their classification system to their users.

The first purpose of this thesis is to investigate if, how, and why the perceived collective identity in the town of Karlskrona has changed. Collective identities can due to their socially constructed nature change rapidly in light of new collective experiences. The reason for suspecting such a change in Karlskrona is the immense impact that the change in the global economy, according to Saskia Sassen, has on cities. By interviewing politicians and media representatives from Karlskrona the perceived identity is drawn. The second purpose of this thesis will then be to test if the identity as it is perceived by Karlskronas habitants differ from the one that town officials present through city marketing.

Residential estates are created without any adaptation to the users who will use them. Clients wouldprofit on involving users in an early project stage to create housing estates adapted to the user?s needsand wishes. Clients of the housing estates that require missions from consultants should realize that noone exclusive can represent other people's needs, regardless of the theoretical expertise they possess. TheSwedish million programme in the 1970s is an example of how objective expertise gained control, whichled to the creation of outdoor environments where few wanted to stay and live.

The law of preferential rights has, since the 70?s, given företagshypotek a high priority after a company has claimed bankruptcy. After the costs concerning the insolvent estate and the liens, företagshypotek has received full refund. The effect has been that the unprioritized creditors often have not recieved any of their claims after the bank have re-cieved theirs. Many countries have during the last decades deviated from this law and in 2003, Sweden decided to take the same path.

Since Sweden became a member of the European Union (EU) several constitutional reforms has been taking place. During this time, Sweden has also changed its view on democracy,from a collective to an individual perspective of democracy in the politics. A reasonable hypothesis and the purpose of this essay is to investigate if the Swedish government has beendeveloped towards an Europeanization.The Swedish state audit changed in a pioneering way after the EU- entry, with the formation of Riksrevisionen. Another constitutional change is that the Swedish EU- membership is being instituted in the Swedish constitution. The role of Swedish courts has also changed since the EU- entry.

Mångfald är idag en viktig faktor för många företag och dess konkurrenskraft. Det finns därmed en önskan och ett stort behov från företagens sida att på ett systematiskt sätt kunna hantera mångfald så att det blir en varaktig del i organisationens strategi. Problemet som vi ser det är att det saknas en praktisk förståelse för hur företag systematiskt kan arbeta med mångfald. Det som skiljer denna uppsats från tidigare undersökningar är att vi ser problematiken kring arbetet med mångfald ur ett nytt perspektiv genom att knyta samman två teoretiska ämnesområdena Diversity - och Change Management..