This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

This study is aimed at finding out how nursery and pre-school teachers carry out their obligation to report suspected child abuse, and their views on the issue. The study was alsoa imed at highlighting any difficulties teachers might have when dealing with children who arem istreated. In addition, the study examines the impact on teachers and children when thet eachers decide to either report or not report abuse.The main issues addressed by this study are:  Are pre-school and nursery teachers aware of their duty to report suspected child abuse and what are their opinions regarding this duty?How do the teachers claim they behave if obliged to report and what difficulties dothey encounter?In order to find the answer to these questions, qualitative interviews were made with eight pre-school teachers. The empirical evidence has been put in relation to theories of action and communication as well as to previous research in the area that concerns children who are mistreated.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not.The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket.The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered.Half the lenders think that they will continue to demand that the companies? accounts be audited.

Ever since Sweden joined EU on the 1st of January 1995 the auditing is regulated not only by our Swedish laws but also by EG:s directives. In the fourth directive the member states are given a possibility to dispense small companies from the duty to audit the accounts. It is up to every member state to decide whether they want to dispense the small companies or not and today Sweden is one of few member states who does not. The purpose of this essay was to describe how lenders and Skatteverket will act in case of a dispensation for small companies from the duty to audit the accounts. The study has been carried out by interviewing four lenders and Skatteverket. The study shows that the lenders and Skatteverkets acting in case of a dispensation for small companies from the duty to audit the accounts will part from each others. While the lenders stand before a big change Skatteverkets work will be next to unaltered. Half the lenders think that they will continue to demand that the companies? accounts be audited.

In this study, I have investigated whether there is a usefulness for the individual on the basis of Kierkegaard's speech in Work´s of love of our duty to love the people we see. My main conclusions are as follows: Infinite resignation of Fear and Trembling have a greater effect on a relevant ethics than faith movement. Aspects to change my own attitudes about love, dare to belive in the love of the other, and forgiveness as a need is relevant to the ethics I seek. But above all, love itself is the most useful aspect out of a kierkegaardian perspective..

We came across the discussion about the so-called duty to report (14 kap 1 § SoL) and we found some previous research, showing that preschool teachers are hesitant to report, and that they want real evidence that children are being mistreated, even though the duty to report clearly states that they have to report as soon as they suspect that a child is being mistreated. Our purpose became to study what tendencies and conditions preschool teachers and principals, placed in the municipalities of Hässleholm and Kristianstad, have to fulfil their duty to report according to the social services act, when there is a well founded suspicion that a child is being mistreated.  We split the purpose into the following research questions:   Do local guidelines about how preschool teachers should act when suspecting that a child is being mistreated exist, and are they being followed? To what degree does the staff has knowledge about these guidelines? How do preschool teachers experience the treatment from colleagues, principals and social welfare officers when they´ve done or wanted to do a report? How do preschool teachers experience the reactions of a report from custodians? We did conversational interviews with two principals, one from the municipality of Hässleholm, and one from the municipality of Kristianstad. We also made focusgroup interviews with the staff, three persons each from one of their respective preschools. Our conclusion is that preschool teachers are unwilling to report mistreatment.

Sale and acquisition of a business is risky, since vague legislation and lack of literature often contribute to the fact that it is not possible for the parties to know beforehand how a dispute about the agreement shall be resolved. The objective of this thesis is to clarify what should be applied in terms of liability and the allocation of risks between the parties, in order to help avoid disputes about the agreement. In order to fulfill the purpose of the thesis, the legal status of the agreement has been investigated, as well as the question whether the sale of goods act should be applied, even though the sales agreement between the parties should be the primary regulation. Furthermore, another question that has been investigated is whether the buyer?s duty to investigate, and the seller?s duty to inform, affects the allocation of risks between the parties, and thereby also their liability..

Swedish accountants are, amongst other laws, controlled by a couple of so called duties. One of those is the professional secrecy, which guarantees the safety of company secrets and other important information that the accountant needs to know but shouldn?t tell anybody. Since 1999 Swedish accountants also need to follow the regulations of the reporting duty. In short, this means that in some cases of suspected crime within a company, auditors are obliged to report this to the authorities.

This essay will focus on video and computer game violence. We hope to uncover, with the help of semiotics, according to Barthes design, if this kind of violence can have a negative effect on youth and adolescents. How intense is the violence and how graphic is it?. PEGI is the European measurement for game age limits.

SammanfattningAv störst vikt vid en företagsförvärvsprocess är huruvida säljaren och köparen reglerar sina ansvarsområden och bestämmer gränser för riskövergången i köpeavtalet. Ur rättsäkerhetssynpunkt är det essentiellt att kunna förutsäga och identifiera riskerna redan vid avtalsslutet. Det ligger ofta i parternas intresse att så långt som möjligt reglera förutsättningarna redan vid ingående och utformning av ett köpeavtal.Syftet med denna uppsats är att undersöka samspelet och följden av att säljaren inför garantiutfästelser i ett köpeavtal kontra resultatet av att köparen faktiskt genomför en due diligence-undersökning innan ett köpeavtal kommer till stånd. Detta genomförs med utgångspunkt i diskussionen kring riskfördelning mellan avtalsparterna, köplagens regler om säljarens upplysningsplikt, köparens undersökningsplikt och den allmänna lojalitetsplikten som åligger avtalsparter.Utgångspunkten vid formuleringen av avtal mellan parterna anses vara det köprättsliga felbegreppet med dess utgångspunkt i köparens befogade förväntningar på det överlåtna objektet. En genomförd due diligence och införande av garantier i köpeavtal kan innebära att riskövergången regleras och de befogade förväntningarna preciseras vilket leder till förutsägbarhet och säkerhet för parterna att kunna förutse eventuella framtida risker.

Since 2005 the International Accounting Standards Board (IASB) has prescribed a mandatory requirement that all ?Publicly Consolidated Entities? abide by the ?International Financial Reporting Standards? (IFRS). However, due to a difference in institutional elements, between countries, differences in financial reporting are still possible. This essay aims to identify such differences between Swedish and British companies in their adaptation of the IFRS, specifically differences in; ?Disclosure Requirements for Goodwill? specified in ?IAS 36 p 134?.

The purpose of this study is to find the virtue ethics John Bunyan presents in Pilgrim´s Progress part 1, compared with the virtues Max Weber presents, and then try Weber´s theory on the empirical data, Pilgrim´s Progress. When I compare the virtues in Weber´s theory with the virtues in Pilgrim´s Progress, I interpret Weber´s theory as limited. From Weber´s theory emerges the puritan virtues: fulfillment of duty, struggle, self-control and live simply. He also mentions gratitude to God and helpfulness to other people, but this is shown through work in the society. These virtues can also be found in Pilgrim´s Progress.

The thesis was done in collaboration with EAB situated in Smålandsstenar. In the initial discussion faze on doing a thesis with them there was a need to analyze and ensure the strength of an existing product, cantilever racks. This included performing FEM calculations on a model and comparing the results with physical tests.EAB has two models of cantilever racks, a light duty and a heavy duty. Within the heavy duty model series there are five product variants that differ in both size and load capacity. We will be working with the product variant with a load capacity of 1000 kg/arm which is the variant that is in the middle of the series.When we started work on the thesis we did a literature study and couldn?t find any well defined methodology that integrates both product development and computer aided design analysis.

Property sales involve two main contract partners, the buyer (the new owner) and the seller (the property owner). In some cases the property owner can have let a third person (the leaseholder) lease the property or the land.The rights and obligations that fall on the property owner, the leaseholder and the new owner according to the Code of land laws can appear difficult and unclear, especially con-cerning reservation, the new owner?s duty to inspect the property and when he does not act in good faith, the formal requirement and when terms are changed.The work towards a more uniform interpretation of the Code of land laws should result in a greater correspondence between the rules of leasehold and property sales, the rules of leasehold should be interpreted in accordance with the rules of property sales. This should mean an increased responsibility for the property owner to reserve the lease and a de-creased duty for the new owner to inspect the property. If the lease is only partially re-served, the new owner is only bound by the leasehold to the parts which he understood from the reservation and the duty to inspect the property is limited to documents in the property owner?s possession.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.