This study investigates whether auditors affect the tendency to report correct taxes for small companies. Since November 2010 the smallest companies in Sweden are no longer obliged by law to have an appointed auditor to perform the former yearly audit. The auditor shall during the audit, amongst other tasks, investigate whether the audited companies follow Swedish law, and report them if they do not. The presence of the auditor might influence the actions of companies to act according to law, and reduce errors in the reporting. Errors regarding tax reporting will result in a revised tax decision if detected by The Swedish Tax Agency.

This thesis provides a comparison of the old Planning and Building act (PBA) from 1987 with the new PBA, which entered into force in May 2011. The essay consists of a descriptive part that presents the regulation of both laws. The new PBA consists of several differences compared to previous regulation. This thesis will, however, primarily be centred around the regulation regarding building permit appeals and the possibility of building permit, to gain legal force.In the old PBL, there were no regulations that result in a building permit decision could be made effective. Instead, a building permit could, long after the decision had been made, be over-challenged.

The purpose of this essay is to investigate what kind of motives where behind the long term decisions for the Swedish military defense in 2000 and 2004. This leads to the questions that the essay is meant to answer; 1. Were the motives behind the two decisions for the Swedish military defense of economic character or an adjustment of security and defense policy? 2. Was the parliament united in the two decisions and if they were not, why? 3.

The starting point for this thesis has been the great process of change that Swedish municipalities now arefacing due to the political directive of offering full-time employment to all part-time employees. The aimof the research is to create a decision support model for Swedish municipalities, which simultaneouslyintroduce the offer of full-time employment and an internal personnel pool. The factors that mayinfluence the personnel?s choice of employment level and the quality of the outcome, thus the financial result,are we also aiming at explaining. The empirical observations were found through secondary data as well asobservations from the municipality of Göteborgs Stad.

In 1998 Sweden accepted the Treaty of Amsterdam which contained a development of the common foreign and security policy (CFSP) towards a European security and defense policy (ESDP). This thesis aims at studying the decision making process behind the Swedish foreign policy decision to further develop its security policy within the European Union. The purpose is to explain which factors and conditions that did affect and influence the Swedish foreign policy decision. The research applies foreign policy analysis, a theoretical perspective that analyzes both domestic and international conditions using different levels of analysis. The research methods being used has been qualitative as well as quantitative, complemented by interviews, since the research is a process tracing case study.The thesis conclusion is that the Swedish decision is explained by several factors.

The goal an purpose of this essay is to study the diffrent points of view that Swedish priest within the Swedish Church have on the Topic of same sex marriage. I will use qualitative interview as method of choice to get answers for my questions.The results of my study reveal that same sex mariiage has been a dividing issue between the different participants. Those in favour of the church´s decision to legalize same sex marriage consider love to be the most importent reason for marriage, while those who oppose the decision consider marriage to be a holy sacrament that is not easily changed..

The purpose of the study was to find out whether the interaction between mentally disabled individuals and pet positively affects the individual and gives a feeling of well-being to the extent that this might be implicated in the psychologically disabled people?s everyday life in some form of rehabilitation measure. The study is qualitative and builds on an ethnographic design. Data collection was performed through six observations, six interviews and reflections. Interviews were also conducted with relatives and assistants for greater opportunity for follow-up questions, and descriptions of the situation.

When contemplating entering an alliance the rationale behind the decision should differdepending on the size of the companies involved as well as on other important factors. The importantfactors influencing the decision are related to the resource pooling potential of the alliance,the power structure along with the business network the companies are a part of. Theanalysis has shown proof of a need for cooperation if one wish to succeed in the telecommunicationindustry and it has also determined which resources that are deemed to be most important toget in touch with, for our study object, to facilitate its access to the market. Those resources aredefined as a direct channel to the customer, funds/capital and the access to relevant businessnetworks. To get in touch with these lacking resources, three alternative approaches has beenproposed; all of them involving a strategic alliance decision.

Title: Globalization ? Meeting a new market Author: Anna Nubäck Supervisor: Anders Nilsson Institution: School of Management, Blekinge Tekniska Högskola Course: Master in business administration, 15 credits (FED006) Purpose: The purpose of this essay is partly to create an understanding of the decision to establish a branch in Japan and especially to look at if and how the Swedish company in this study has adjusted its corporate culture to suit the Japanese market. Method: Data is collected thru a number of semi constructed interviews. A first telephone interview was followed by an interview made face to face that was also followed up by interviews performed over telephone. E-mails have been used to clear and correct collected data.

Every day we make numerous decisions. Some are better than others. Intuitive decisions usually results in less good decisions when we do not reason about our choices. Research has been interested about the process that is behind how we make good decisions. Decisions we face every day, such as when we shop, determined using various mental shortcuts that we use unconsciously.

Following the implementation of IFRS with yearly impairment tests, the question of correlations and causalities between impairments and investors? decision making is gaining interest in academia. This essay will study the relationship between significant goodwill impairments, communicated on the Nasdaq OMX Stockholm webpage between the years 2005-2009, and the impact those announcements have had on investors? decision making. Furthermore, the causality behind the impairments will be in focus.

This bachelor thesis deal with the Soviet submarine U-137 and it's grounding inthe Swedish archipelago outside the city of Karlskrona and one of Sweden?slargest naval-bases. The actions that took place in October 1981 were specialbecause of the clear violation of Swedish territory. When the Swedish authoritieslater suspect nuclear armament onboard the crisis gets worse. In the thesis wehave examined the Swedish politicians and military and their behaviour duringthe crisis.

This literature study describes the ways in which the spread of rabies can be prevented in India, what guidelines are set and also which methods have proved most effective. Every year rabies causes the death of around 20 000 people in India, which makes the prevalence in the country the highest in the world. The main source for human infection is bite wounds from infected dogs. People and animals can be vaccinated both prophylactic and post-exposure prophylactic (PEP), despite this the disease continues to claim high number of victims. The majority of those dying are young men and children from the poorer part of the population. Knowledge among the Indian population on rabies and its transmission routes, wound care and vaccinations is very limited.

A qualitative study is presented concerning children?s participation in the local decisionmaking in Swedish municipalities. The study also aims at finding out what are considered to be successful factors and obstacles connected to the implementation of children?s participation in local decision-making. The study contains a summary of the convention on the rights of the child, focusing on article 12, as well as previous research findings concerning children?s participation and factors enabling respectively hindering participation.

Previous research has recognized that advertising creativity can result in positive signaling effects for consumers, thus proving creativity to be a useful tool and not a wasteful effort within marketing. However, research within this matter has only lightly touched upon the outcome of signaling effects within a business-to-business context. Since other implications prevail within a B2B market - for instance the professional position in which individuals act, the existence of buying centers, and the heavy weight placed on most decisions - the conception and influence of advertising creativity may be altered. This paper aims to give an overview of whether increased advertising creativity results in positive signaling effects among individuals employed within a B2B context. Furthermore, the paper aspires to examine the potential influence of aspects prevailing within B2B markets, such as the need for contemplating the desires of numerous individuals involved, on the outcome of advertising creativity.