Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

This paper?s main goal is to study how religious studies teachers and religious studies teacherstudents reason concerning armed religious conflicts, with fundamentalism and terrorism ascentral concepts. The study does this with the use of semi-structured interviews. The resultsare analyzed with a phenomenographic analysis with the interviewees? understanding of thecentral concepts being the target of the interviews.

The purpose of this essay has been to examine the public`s view of the Swedish eldercare during 2006. This study uses discourse analysis as a research method, the reference material has been articles from the newspaper Dagens Nyheter. The aim of the research has been to find central themes, conflicts and consensus in the discourse of eldercare. The analysis resulted in four main subjects which were based on four main questions; the questions of responsibility and execution, the question of contents, and the question of where the eldercare should take place. The analysis of conflicts and relations of consensus in the discourse of eldercare resulted in two different main views; the traditional and a more modern.

The purpose with this study was to describe and analyse the daily activities of a criminal group in a southern suburb of Stockholm, Norra Botkyrka, and their attitude to drugs, the police, crimes in general, accomplices and their plans for the future. The study is a combination of different qualitative methods that is built on unobtrusive methods and interviews that was carried out during winter in 2006 and spring in 2007 and six interviews. My interest to carry out this study was grounded on my several years of experience as a prison and probation officer in the prison. I chose to ?live? with a group of criminals and participated in some of their social activities.The respondents that I chose to call ?anti-heroes? proudly tell me about their criminal lifestyle that characterizes of violence, drugs, crimes and conflict where this people show no regret.

The aim of this essay is to examine which of the two approaches within the field of conflicts that best explains the conflict between Georgia and Russia using negotiations, dialogue and conciliation. According to the first approach negotiations are used to handle a conflict, according to the second approach negotiations are used to solve a problem.  The focus will be on how the two states acted and how the dialogue from the European Union as a conciliator was brought before the war escalated in 2008. The EU is today an important actor within the international politics and has established close relations to the two states. The conflict goes back in history and is still not solved. In the fields of international studies, there is a realistic view that claims the international politics to be shaped by suspicions between states as main actors. War is never far away, what is claimed to be solved through diplomacy.

In the year of 2006 I moved to South Africa for a year, a land that has fascinated me because of its history. During the time of my stay I became very surprised how strongly apartheid permeates the community where the white South Africans today are building walls around themselves. Through media we get surrounded with pictures that media creates and to find information regarding what?s happening in the world this is, most often, the primary source. Therefore I believe it?s interesting to explore how two different local newspapers from the county of Kalmar, with two different ideologies, present pictures of the same event, namely the revolt of Soweto in 1976 and how these two newspapers relates to racial policies.

ABSTRACTGustafsson, J. & Söderqvist, N., ??The Island of Peace in the Sea of War? A newspaper study of Växjö city?s newspaper editorials regarding the conflicts of the Second World War in the Nordic countries?, Linnaeus University. A qualitative textual analysis delving into three local newspapers from Växjö city is in many ways the essence of this study. The main purpose of this study is to examine three key conflicts, the Winter War, Operation Weserübung and the Continuation War. Each conflict has been assessed in relation to the opinions advocated in the editorials of the three politically diverse newspapers.The theoretical basis for this study is founded on similar analysis made by Nybom, Johansson and Åmark who all have contributed to the content of this particular essay.

This thesis studies public service social workers' opinions regarding their ability to act with moral courage as loyalty conflicts occur. The purpose of the thesis is to describe the social workers' experiences of their possibilities to stand up for what they believe in. We made qualitative interviews with five social workers in Stockholm. In an effort to pinpoint their experiences we asked them questions about what they want but cannot do and what is stop-ping them, what they do not want to do and why, aswell as what the possible solutions would be as loyalty conflicts occur. We were able to identify five different opinions on the organisa-tional cultures and how the employees' experience the extent of their actions.

The problems and the opinions regarding accounting of Goodwill have always been an issue. In the search for a more standardised accounting standard IASB made a series of changes with the implementation of IFRS/IAS, which means that all companies who are listed on any stock exchange in Europe have to follow these new standards. During the process IASB wanted some feedback from the users to get a better understanding of how different participants in the economic market would respond to a number of questions regarding different changes in the accounting. In total IASB got 126 responses for the 'Comment Letters' (CL) they sent out.This paper aims to review these CL and examine how different participants will stand on different questions, mainly regarding the elimination of the pooling method and if goodwill is to be amortised but also any opinions regarding the implementation of the impairment tests. The present study comprises 126 CL, which represent participants from all the corners of the Earth.

This essay talks about how teachers in schools are working with a particular focus on students with autistic syndrome. The aim is to investigate the methods used for these students, who develop their learning and achieve the goals of the school. The methods that were used in this study were two interviews in two different schools in central Sweden where teachers and professionals were interviewed. One part of the study was to compare both schools to see which methods they used and when they used them. My interest for autistic students started during my practice in a school.

In this final thesis a study about welfare indicators in the Swedish milk production has been carried out. The system Swedish Animal Welfare Monitoring Scheme developed by the Swedish Dairy Association has been used as a base and the EU project WELFARE QUALITY® has also been used as a source of information. Focus groups have been used as a qualitative investigating method. This included four focus groups, two with farm auditors from the two different dairies and two with dairy farmers. This method was chosen because in this way one can study how a conversation about a given subject takes form in a respectable way.

Do new, attractive neighborhoods meet the requirements of being socially sustainable? This essay is based on the potential conflicts between the pursuit of social sustainability, while the theory of the creative class influence city planning. Social sustainability is difficult to measure, but implies broadly that everyone should have equal rights and opportunities. A city or region that aims to attract a certain type of people by providing what they ask for, might pay less attention and spend less resources on the rest of the population. Socially sustainable - for whom? The new district Hyllie in southern Malmö stands in focus, and the paper seeks to identify how different operators in Malmö defines the concept of social sustainability, how it is implemented in the design of Hyllie, and if any potential conflicts may arise.Interviews with the following informants; representants from the Office for City Planning in Malmö, the nonprofit organization Sustainable Development Skåne, the Commission for a Socially Sustainable Malmö and the company Skanska Öresund have constituted the main methodology, among with reading and analyzing existing documents and policies relating to the development of Hyllie.

Introduction: The auditor's going-concern warnings express the quality assurance of information and if these are wrongly based, the stakeholders become deluded. Previous research has shown that auditors do not have any major difficulties in identifying companies that are financially distressed to the extent that they risk receiving a going-concern warning. International studies on the determinants of going-concern warnings have instead focused primarily on the auditor's decision regarding companies that are already in bad shape financially. Auditor grounds for issuing a going concern warning may be linked to factors related to the client, the auditor, the audit firm, the relationship between the client and the auditor and the environment. Purpose: The purpose of this study is to find out what specific factors that affect the auditor issuing going concern warnings for financially distressed companies.

Hur konflikthantering mellan barn och mellan vuxna hanteras på f-6 skolan "Lillskolan"..

Background: Many different parties in the society are affected by the financial information delivered by the companies. Therefore, different interests want their ideas to have an impact on the accountning standards. The construction of the accounting standards are illustrated as a pure political process, where lobbying and conflicts of interest are determining factors. Purpose: The purpose is to understand the underlying interests behind regulation of financial accounting in Sweden and how these interests are manifestated in the establishment of accounting standards. Method: The thesis is designed as a casestudy of the regulation process which induced the legislation of the Årsredovisningslagen 6 kap 1 § 3st.