This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

The aim of the study was to examine how social workers investigate and assess addiction cases whether gender matters or not. The following questions were asked in the study; ? Does the gender of the client influence whether a case is opened after the first meeting at the Addiction Unit? ? Do social workers consider there is a difference in handling an addiction treatment investigation when the client is a man or a woman? ? Do divergences exist in the assessment and the final decision process when the case concerns a man or a woman? The study is based on the qualitative method. The material is gathered from semi-structured interviews with social workers. Their job tasks include assessment and evaluation of addiction cases.

The purpose of the project was to design a furniture collection that can be packed in flatpackages and be assambled by the buyer. The idea is that the assembling will give the furniturean added value. I have tried to create a collection that is easy to produce so that the productwill be cheap for the consumer.The collections aestethic is inspired by Gothenburgs harbour The wide and bearing elementsof the furniture has set much of its expression.Joints has been highlighted details instead of being hidden..

AbstractThis bachelor?s thesis at the Department of Production Engineering at the Royal Institute of Technology in Stockholm deals with the subject of automated metrology. The degree of automation of tasks within production has been a growing trend but the measurement of quality has not followed the same trend. The main thesis follows:What incentives are there to automate the measurement of quality in production?What factors are crucial and why are not all metrology automated?The thesis comes along with a number of sub-queries and delimitations.The working method includes both theoretical and empirical studies.

Farmers are constantly facing changes, and the exposure to risk requires monitoring these changes. Financial risks, institutional risks, market risks and production risks are the different risk categories that the farmers face. Production risks stems from factors the farmer cannot affect or is beyond his control. The crop?s output is the basis for the primary income of agricultural operations, which is why it is important for farmer to manage their production risk. A tool to reduce the consequences of production risks is crop insurance.

Den höga utvecklingstakten i läkemedelsbranschen har inneburit en rad fusioner och företagsuppköp med stora påfrestningar på personalen som följd. I ett sådant läge är det viktigt med en effektiv tvåvägskommunikation mellan företagsledning och personal. Syftet med denna uppsats är därför att studera hur viktig kommunikationen mellan ledning och personal har varit för integrationen mellan svenska Pfizer Consumer Healthcare och McNeil Sverige AB. Det intressanta med denna integration är att en stor organisation uppgår i en mindre, vilket sker sällan. Genom att studera detta kan förståelsen för vikten av kommunikationsprocesser breddas.

The relationship between the government and organised interest in Sweden has changed. Formally considered as a good example of a corporatist state the country during the last 15 years or so experienced a more pluralistic system. This thesis is a qualitative study which discusses how interest groups seek to influence decision makers and policy thru lobbying and public opinion. It also examines how interest groups work with advertising and public relations in a changed climate of mass media. The main method of gathering material has been done thru interviews of representatives of different interest groups.The results of the study paint a picture where the interviewed organizations experience a vast competition in communication and information.

Many companies have a specific dress code in the workplace. In some companies, the code is not very extensive, while other companies have uniform requirements. What is little understood however, is what effect different staff clothing might have on consumer response in terms of satisfaction, purchase intent, attitude, interest and so on. Some limited research has shown how different levels of congruence between individuals in their marketing, and the brand they are representing, can affect customers. To avoid any wrong focus in marketing it is key to understand the knowledge gap on the potential impact the personnel in the store have on its customers.

Background and problemThe Student union and Länsförsäkringar in Jönköping has an agreement that provides students at Jönköping university with subsidized insurances. The fact that none of the mentioned parties knows what the insurance market at Jönköping university actually looks like makes this an interesting field to study. This thesis will aim to provide the parties with a map of this insurance market and increased knowledge about how students think and behave regarding insurences.PurposeThe overall purpose of this thesis is to increase the knowlegde about students? buying behavior regarding insurences. We will also investigate if there are uninsured students at Jönköping university and quantify that amount.

Emotional intelligence (EQ) has been claimed to be the most critical factor in determining a person's success in life, both personal and professional. EQ highly affects academic and job performance, leadership, stress, and well-being but is still not widely accounted for in recruitment processes. During the last 20 years a large number of researchers have shown interest in the concept of emotional intelligence, but few have studied its practical implications and how EQ-tests are used as a selection tool in recruitment processes. To create an understanding of the motivation for using the test, as well as its role in recruitment decisions, qualitative interviews have been conducted with recruiters at companies in Stockholm, Sweden. All interviewed companies use the self-assessment test EQ:i 2.0.

Användbarhet är ett viktigt verktyg i arbetet med att förbättra interaktionen mellan användare och datorprogram. Ett led i användbarhetsarbetet är att utvärdera prototyper eller färdiga program för att hitta problem i denna interaktion. Det finns en mängd metoder för att göra sådana utvärderingar, varav vi genom användning har granskat ?expertutvärdering med tumregler?. Denna form av utvärdering har vi kompletterat med en användarundersökning, för att få ett bredare resultat i form av förändringsförslag.

In today?s computerized society more and more companies choose to utilize new applications that can ease the way of handling the information. For many of us is imperative that the process as efficient as possible if one takes in consideration the size of savings that this new application can bring.The developer of the evaluated system is SYSteam AB Huskvarna and they are the ones that gave us this assignment. The application that we evaluate is SCM (Secure Connection Manager). It is already used today by big companies such as Telia and Ericsson to search for errors in telephone servers placed all over the country.

The purpose of this study was to investigate how directors of preschool apply the mandatory reporting and what information they say is important in the decision to report child maltreat-ment. The study was built on five semi-structure interviews with five directors of preschool working in Greater Stockholm. The perspective of this paper is sociology of law theory. This means to study how out of law information makes sense when director of preschool applies the mandatory reporting. The result was analysed with three different analytic tools: action plan, consulting social services and the considerations of the directors of preschool them-selves.

In our everyday life we are faced with many choices that have consequences on the environment. One of these is the food we choose to eat since food production has a big impact on the environment. In organic production the aim is to have a natural production process, where environmental impacts are minimized. By choosing organic food it is therefore possible to contribute to a better environment. A large number of meals are served every day in the public sector, which makes it an important player in the consumer sector that could make a major difference for the environment..

Among farmers in Sweden hedging of product prices is a relatively new way of thinking. A deregulated market and a more volatile price picture are consequences of the free market and the movements towards globalization. The effects of globalization are largely a demand- and supply driven market. These factors give the farmers incentives to stay informed and to act on their own in order to manage their price risk exposure.The overall purpose with this study is to analyze the farmers? attitudes and awareness of price hedging and to examine what type of decision processes that characterize hedging decisions.The study covers the period 2006 until 2008 and the crops oil seeds, barley (malt), milling wheat, feed wheat, oats and feed oats.