Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

This bachelor thesis aims to analyse the effects of changes in management control systems following acquisitions, and deduce whether or not these effects are in line with the acquiring firm's objectives of the acquisition. Through a case study of technician consultant firm Energo, acquired in 2010 by ÅF, the study assumes the perspective of the acquired firm. Data has been collected through in-depth interviews at Energo and ÅF and complemented by internal documents to enrich and validate specific facts and statements. Data was then arranged and analysed through Otley and Fierriera's (2009) framework Performance Management Systems to understand how management control systems were constituted before the acquisition, what changes were made following the acquisition, how this process was accomplished and how it was experienced, in order to come to conclusions about the effects of these changes. The study concludes that the changes in Energo's management control system following the integration with ÅF, had significant effects on the outcome of the acquisition, primarily as it led to a high rate of Energo's employees resigning.

This study focuses on carpooling and how carpools can be better integrated into today's society. The purpose of the study is to investigate what affects the motorist?s decisions to become a member of a carpool. The study will highlight the barriers and drivers of membership in a carpool. It is important for the future to change the attitude of motorists and get more motorists to choose more sustainable modes, as is the concept of carpooling is a good solution.The study is based on a qualitative approach with six respondents from the Eskilstuna municipality.

In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

With help from Hälsoteknikcentrum the need for storage of medical items in the home care section has come to our attention by an investigation that Hälsoteknikcentrum did. Facilea and the nursing stuff at Eketånga home care have developed a product specified to improve the work situation for both the nursing staffs and the patients.The trolley is equipped with a special module to make the trolley more adjustable for the recipients and the nursing staffs needs and desires. The product also collect all the care items in one place. Which gives the care patient and its relatives a possibility to gather all the medical items in one place and don?t have to put these in bookshelves etcetera.After surveys, interviews and home visits a prototype was built.

Companies and organizations recognize the importance of collaboration to develop responsibility and ability of change in the workplace. The concept of collaboration was a relatively new idea in business in the late 1980s. In a Nordic context, collaboration is a traditional approach that companies use successfully for competition, survival and development. Collaborative organizational efforts cover management of committed people who can help companies achieve flexibility, customer loyalty, innovation and economic success on a challenging and competitive market. Many theorists believe that collaboration is the key to integrating technology, financial competence and innovation.

Denna uppsats undersöker bemanningsföretagen och hur konsultcheferna arbetar för att tillgodose krav från kundföretag och omgivningen. Som en del av detta studeras även vilka krav som ställs på de uthyrda konsulterna och vad uppförandet har för betydelse inom bemanningsbranschen. De teoretiska utgångspunkterna som används i uppsatsen är dels nyinstitutionell teori och främst begreppet legitimitet, dels Hochschilds teori om emotional labor. Det insamlade empiriska materialet består av nio intervjuer med konsultchefer från fyra olika bemanningsföretag. Resultatet visar att konsultchefsarbetet präglas av rutiner och att det ställs krav på uppförande på den uthyrda personalen för att passa in i konsultrollen.

The purpose of this study was to find out what pedagogues in preschool think when it comes to children?s influence and how they do to give the children opportunity to express their thoughts and point of views and thereby influence their situation.The literature review treats the conception of the competent child and shows that having child perspective is important in meeting children. The literature review implies that participation and influence means sensitivity to children?s expressions and that pedagogues lets these expressions influence the activities in preschool. It is not about children always getting their ways, but that they are respected and are given space to think freely.Searching for pedagogues? thoughts on children?s influence and how they do for giving it, I interviewed six persons, working at six different preschools.

Socially Responsible Investments (SRI) and Active Ownership have become increasingly important concepts when it comes to the corporate governance of investors today. Institutional owners highlight the importance of engaging in dialogue, in their pursuit to influence the companies to become sustainable. However, stakeholders and academia are requesting more insight into the workings of these dialogues, concerning their purpose, design and function. This study attempts to increase the existing knowledge of dialogue as a tool for active engagement, used by institutional investors in Sweden. The performed study is based on interviews with five public and private Swedish institutional investors, an SRI consultant firm as well as representatives from two NGOs.

The aim of this study was to examine what factors experienced psychotherapists emphasize as central and change developing in psychotherapy. The intention was to highlight the therapists' personal thoughts and experiences of psychotherapeutic change. By personal interviews with three cognitive and three psychodynamic psychotherapists, data was retrieved and then analysed with a qualitative phenomenological and hermeneutical approach. The study revealed great accordance between the psychotherapists regarding the importance of therapeutic relationship, factors connected to therapeutic treatment and flexibility regarding to the method of treatment. Moreover, it has been revealed that psychotherapeutic change in both treatments of psychotherapy is due to integration between emotional and cognitive processes.

This thesis examines organisations as mediators and how different kinds of organisations have different prerequisites to act as mediators. Global, regional and subregional organisations are often asked to mediate in conflicts, but considering the circumstances, who should mediate?In a mediating process the mediator should be considered as important an actor as the disputing parties and should hence be scrutinized as one. Mediation is a complex subject to study and theoretically the opinions differ on what characterises a good mediator. I have taken many of the different views in consideration and constructed a model from which organisations and their prerequisites can be compared and evaluated.

The term ?social competence? is widely used by organizations in job advertisements, despite the problems of making a unified definition of it. The purpose of this study is to investigate which features the organizations require, why organizations require them and how the assessment is implemented for recruitment. To answer the purpose of this study, eight qualitative interviews conducted with recruiters from four different staffing agencies. Further a literature study was performed to define the concept of ?social competence? and its meaning, in order to later connect this to the result.

On some occasions it may be inappropriate with a cameraman behind the camera. In somecases there is no cameraman available or it is a smaller event, like a family celebration, to befilmed. It can also be difficult for a cameraman to shoot from certain angles. One solution forthis kind of situations can be to remotely control the camera movements. There are thosekinds of solutions on the market today but they either address professional filmmakers or thefunctionality is limited, for example by the absence of wireless remote control.This project aims to develop a solution to the problem with absence of wireless remote controland also a solution with more flexibility and less complexity than today?s solutions.

Syftet med studien var att undersöka skillnader i krav, kontroll och socialt stöd (JDC-S) utifrån QPS Nordic mellan teknikkonsulter i små och stora företag inom samma verksamhetsområde samt skillnader i upplevd stressnivå utifrån Statshälsans basundersökning. Ytterligare ett syfte var att undersöka i vilken grad JDC-S predicerar stress samt vilken faktor som predicerar stress i högst grad. Resultatet visade signifikanta skillnader i samtliga skalor i JDC-S som kunde lokaliseras i inlärningskrav och kontroll av arbetstakt. Resultatet påvisade inga skillnader i fråga om företagsstorlek och stress där teknikkonsulter upplever stress relativt sällan. Detta motsäger tidigare studier om konsulter och stress, som visat att konsulter upplever stress i hög grad.

ABB Capacitors is looking to introduce LEAN within their organization. The purpose of this research is to suggest ways to improve the production planning in order to facilitate the company?s production processes. This should be done in accordance with the LEAN concept.Today, ABB will produce two of the customers? orders at the same time.