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.

This thesis is part of the evaluation of a development project in Serbia, where cooperativeshave been formed in order to make the members support themselves trough organic farming.The purpose of the paper has been to find out if the goal of making the current members andpotential new members able to support themselves on what the cooperatives produce, hasbeen reached. The goal is to be considered as partly fulfilled; according to the last annualreport from Odraz, ?the registered cooperatives have become fully functional and stable andthey have started making some modest profit.???the majority of the beneficiaries think thatthey are self-reliant??. In order to find out what is required in order to fulfil the establishedgoal entirely, (for example there are no reports of that new members have been recruited, andthe fact that most, not all, current members of the cooperatives (the beneficiaries) say thatthey are supplied from what the cooperatives produce), I have tried to identify the conditionswhich the cooperatives operate under. The basis of the paper consists of a literature review,interviews with the directors of the cooperatives, a questionnaire dealing with the businessenvironment and various external sources in Serbia..

When planning new wind farms, the cost for the internal electrical grid is estimated to account for 8-9 % of the total investment cost. On top of that, the cost for accumulated reduced income over several years (due to electrical losses), has to be added. The economic lifespan is relatively long (about 20 years) which means that an error in the loss calculation could lead to a bad decision basis. The accumulated reduced incomes due to electrical losses can be higher than the initial investment cost for the internal electrical grid.Today, Statkraft Sweden is using a template number when estimating the electrical losses in a wind farm. The actual losses are probably lower than the template number which could lead to an unnecessary high loss cost when planning a new wind farm.The aim of this M.Sc.

The phenomenon of social gaming is essentially an IT-service that people worldwideuses on a daily basis. This particular market is also young and generates tremendousamounts of data, which, from a data managing perspective, makes it naturallyinteresting. Throughout this thesis the social gaming market is described from the datamanaging and different actors perspectives. This is done by using literature reviewing,interviews with companies and analysis based on that information. The thesis initiallypresents important and central terms as well as different techniques.

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.

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.

The Saami, a Nordic indigenous people scattered over four countries, has for centuries been regarded as parts of the national populations of the countries in which they live. During the 19th century saami demands for greater influence resulted en several changes, among them the founding of a Swedish Saami Council in 1993. The council became a popularly elected, representative institution with an agenda of its own, but also a public authority answerable to the government. The decision to attribute the council this twofold role was unusual and, from a certain point of view, even controversial: it makes it difficult to determine the location of the power to act in saami-related issues and the legitimacy to do so.This essay is about how the twofold role came into existence, what it leads to and how the seemingly contradictive duality is managed. It has an institutional approach with theories concerning institutions and etnicity as well as institutional change and handling of complicated and ambiguous demands.

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.

The purpose of this study was to investigate produced laser data from the new national height model's airborne laser scanning in Sweden, what quality it has and whether it can be used for forest management planning. From airborne laser scanning one can obtain information on forest variables such as tree species, height, diameter and basal area. Norra skogsägarna is the principal employer of this project and they wanted know to the quality of the laser data which needs to cope with their standards. If the laser data the quality required it can replace some of the operations performed by field planners. To examine the quality of the produced laser data a control tax assessment has been performed in 30 forest departments. This was done in an objective manner.

Eftersom så många organisationer och företag använder sig av data warehouses idag kan inte innehavet av data warehouses räknas som ett strategiskt övertag, utan en strategisk nödvändighet för företagen eller organisationerna. Att införa ett data warehouse kräver dock stort engagemang från alla inblandade i projektet och ett misslyckande kostar företaget mycket resurser och kapital.Detta arbete undersöker vilka faktorer som främst bidrar till att ett data warehousingprojekt misslyckas. En litteraturstudie genomförs där misslyckade fall samt litteratur som beskriver författares generella uppfattningar angående faktorer med potentiell risk att orsaka ett misslyckat data warehousingprojekt undersöks. Undersökningen leder fram till en lista med faktorer som anses ha stor potential att orsaka ett misslyckande. Att identifera dessa faktorer bidrar till att organisationer och företag får möjligheten att i ett tidigt skede av projektet förhindra att dessa uppstår, vilket kan spara stora ekonomiska resurser..

The aim of the thesis is to highlight external factors to explain why the EMU was created. The external factor considered here is the monetary policy of the United States, which often conflicted with European interests. The statistical data in the thesis, as well as previous research, show that even though the EU economically in many ways had become an equal partner of the US during the second half of the 20th century, the union still faced US influence and dependence.The results of the thesis can be explained with neorealist theories on power measured as an actor's distribution of capabilities and balancing of power. An actor that is equipped with the world's leading currency is more independent from others. Other actors, on the other hand, become increasingly dependent on the major currency and the policy of its owner.

Cultivable land is a limited resource and agriculture contributes to some of the most serious environmental problems facing the planet like, global warming, eutrophication and loss of biodiversity. The specialized, industrial agriculture with monoculture and extensive input of external energy, commercial fertilizer, and chemical pesticides are all essentially unsustainable. An adaptation to other methods of production is necessary to preserve the environment for future generations. The aim of this study is to describe the factors that distinguish sustainable from unsustainable agriculture. The results will be used to examine if and how the European Union (EU) works in order to create a more sustainable agricultural industry and to analyze the preconditions for such development.

Syfte: Att belysa den unga kvinnans upplevelse av beslutsprocessen vid valet av abort, som underlag för helhetsförståelse vid omvårdnaden av denna. Metod: Litteraturstudie som redovisar resultat från artiklar med kvalitativ- och kvantitativ ansats samt två systematiska litteraturstudier. Datainsamling skedde genom databaserna ElinDalarna, Academic Search Elite (EBSCO) och SveMed+. Sökord som använts är - abortion, psychological aspects, decision-making, experience och omvårdnad. Huvudresultat: I beslutsprocessen präglades kvinnorna av ambivalens.

The disconnect between assumptions regarding computer users interactions made by software engineers and the actual interactions do, for various reasons, not always match. Gathering actual usage data from user interfaces can enable software designers to make better educated decisions. By buildning a prototype for collecting such data from a diagnosis tool for the automotive industry this project has shown not only how to benefit from the data but also how to perform the work. The data is 1 600 sessions consisting of 26 000 individual events. From this it has shown that available tools can assist in rudimentary questions regarding usage.

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.