On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

There will be changes in the accounting regulations in Sweden. Firms will be categorised as K1-K4 firms depending on the size of the company. There will be different levels of accounting in the four categories. Firms will always have the possibility to choose a more advanced accounting regulation than the one they are obligated to due to their size. The purpose of this dissertation is to investigate which factors that influence the management in K3 firms in the choice between the K3 and K4 regulation.

Title: What drives the customer's choice of packaging and which factors influence the customer's packaging cost? ? in the automotive and manufacturing industriesAuthor: Lena AnderssonSupervisors: Annika Olsson, Division of Packaging Logistics, Lund Institute of TechnologyHelena Claesson, Volvo Logistics ABProblem: Which parameters are important for logistic people to think of when they are going to choose a package?Which cost factors are included in the packaging cost?What kind of added value can an emballage supplier provide their services with?Purpose: The purpose of the project was to study the parameters that drives the customer's choice of packaging and the factors that influence the total packaging cost. The study also consists of a valuation of what an emballage supplier can offer to add value to their services.Method: The study is based on interviews with people who are working at Volvo Logistics and Volvo Car Corporation. Volvo Logistics provide their customers with standard packaging material, which they own and administrate. Volvo Car Corporation is one of their customers.

Anställda i det studerade kunskapsföretaget verkar undervärdera vikten av det ledarskap den formelle ledaren utövar. Detta har vi illustrerat med en egenhändigt konstruerad ?tonåringsmetafor?. Vidare har vi kommit till slutsatsen att informella ledare och en stark företagskultur är faktorer som på ett framgångsrikt sätt kan komplettera ovan nämnda ledarskap..

The purpose of this paper is to examine how teachers choose to work with the teaching of reading and writing skills, how teachers justify their choice of teaching method and how the documentation of student development is being used. This paper also discusses the definition of reading and writing, phonological awareness and how different reading- and writing educational methods can be combined. The gathering of information has been done through a literature review in which I have looked at past research on reading and writing. I have also conducted qualitative interviews with teachers involved in literacy learning. The result of my research shows that it is not possible to determine which literacy learning methods that are most effective.

The most common form of female cancer in Sweden is breast cancer and the primary choice of treatment is surgery. Removing a woman's breasts is not just removing a body part but is also strongly linked to the emotional life. This has psychosocial consequences and the reactions will be different depending on how people perceive health and illness. Factors that matter are both personal experiences and cultural factors such as religion, family, and the own standards and values. It is important that a nurse is aware of cultural factors that may influence the perception of care.

Introduction: Diabetes type 1 is a common chronic disease in children and adolescents. The disease affect, not only the child, but also the parents in their everyday life. The specialist diabetic nurse has a huge responsibility in supporting the parents to feel confident in managing the child?s diabetes.Aims of the study: To investigate how parents of children with diabetes type 1 perceive the care given from the specialist diabetic nurse and what wishes they have concerning the care they receive.Design and methods: Searches for studies in electronic databases were conducted between January 2013 and march 2013. A literature review containing 16 studies was compiled.

The purpose of this study was to obtain an understanding of how the employees at LFV Group Swedish Airports and Air Navigation Services (Luftfartsverket) manage to combine work and family, and put this in relation to the concepts of employer of choice and socially sustainable development. Qualitative interviews were carried out with 23 randomly selected participants at the three largest places of work within the organisation. The results showed that the combination of work and family mostly could be managed but that factors like high workload and feelings of stress affected the participants in a negative way. The main measures facilitating the combination of work and family were shorter working hours and support with domestic chores. LFV can partly be considered an employer of choice when it comes to family friendly benefits but changes could be made for further improvement.

This thesis examines the environmental benefits resulting from the choice of environmental certification scheme, with focus on energy. This was carried out by studying the measures that were implemented as a result of the certification of Sweco's three largest office buildings in Stockholm, Gothenburg and Malmö. The office property in Stockholm has been certified with the Swedish Environmental Building, Gothenburg with the British BREEAM and Malmö with the U.S system LEED.The results from the study indicate that an environmental certification can reduce the energy consumption by up to 59 percent and the water consumption by 20 to 66 percent. However; the interviews, literature study and simulations in MATLAB indicate that the size and scope of these environmental benefits depend on several identified factors: the type of building and its conditions, system selection, grade level, the choice of indicators, the ambition of those involved and when in time the certification process begins. The comparison between Environmental Building, LEED and BREEAM showed that Environmental Building for the office property in Stockholm gave the largest environmental benefit in terms of reduced energy consumption thanks to several large measures.

På en konkurrensutsatt arbetsmarknad måste både arbetsgivare och arbetstagare gynnas för attkunna skapa en hållbar arbetsplats. Detta tror vi kan formas med hjälp av ett strategiskt HRarbetesom jobbar internt med employer branding i samspel med de anställdas psykosocialaarbetsmiljö men även externt mot andra aktörer för att kunna vara attraktiva som arbetsgivare.Arbetskraften inom teknikbranschen utgörs idag till stor del av generation X och Y, somlockas och engageras av helt andra faktorer i arbetet så som frihet, kreativitet ochmeningsfullhet till skillnad från tidigare generationer (Parment & Dyhre 2009). Dessaförväntningar ställer andra krav på arbetsgivare för att skapa en god arbetsmiljö men även föratt bygga ett attraktivt employer branding-arbete.Syftet med vår uppsats är att förstå sambandet mellan psykosocial arbetsmiljö och employerbranding i en public service-organisation. Vår studie genomförs på en av organisationensdivisioner. Genom att kartlägga divisionens psykosociala arbetsmiljö samt sammanställakännetecknen för den psykosociala arbetsmiljön och employer branding-arbetet undersöker vihur dessa två områden kan kopplas samman med varandra.Tidigare forskning där dessa två områden förs samman är begränsad.

The following essay investigates emission rights accounting. Presently there are several methods through which emission rights can be accounted for by companies. The rights can for instance be valued at fair value or nominal value and as marketable securities or intangible assets; due to a lack of consensus or clear standards companies use these or other accounting methods to value their rights. This essay investigates whether there is a relationship between the company?s choice of accounting method, the key ratio number of owned emission rights/total assets, the accounting firm used and the yearly result as a sign of earnings management.Through a quantitative study based on questioners and numbers from the annual reports three hypothesis are tested.

What is the?self? and to become ?one-self?? To resolve this questions possibility I´ve been using the philosopher Søren Kierkegaard metaphysic paradoxes. This essay about the ?self? shows the reader the difference between describing a transcendent and immanent phenomenon and if it´s possible to become or to not become ourselves. The process is a key of the ?self? which Kierkegaard explains the ?self? in and for it-self.

För ungdomar som är mitt uppe i frigörelseprocessen från föräldrarna kan det vara en känslomässig balansgång när en förälder insjuknar i cancer. Det är viktigt att denna oro uppmärksammas och bekräftas för att inte ge långsiktiga negativa konsekvenser. Syftet med litteraturstudien var att belysa ungdomars reaktioner när en förälder har cancer. Studien genomfördes som en allmän litteraturstudie. Nio vetenskapliga studier inkluderades i resultatet.

Larvae of Lepidopteran Manduca sexta and Spodoptera littoralis are pests of economical importance in several horticultural and agricultural crops. Knowledge of insect feeding preferences and behavior is crucial in order to find economically and ecologically sustainable solutions to the problems caused by these herbivores. The aim of this thesis was to study the behavior and the induced feeding preferences in larvae of M. sexta and S. littoralis when reared on certain host plants. The hypothesis was that larvae of M. sexta would have an innate preference for plants of the Solanaceae family and therefore discriminate the previously experienced nonhost when faced with the choice between a true host and the previous food source.

Our purpose was to investigate if Swedish University educated social workers, living as active Christians, in any way might be influenced by Christian values. The main questions; Can Christian values be a factor in the choice of career to become a social worker? How does a personal belief in Christ impact the relationship towards the clients? Is Christian belief a support in the work? In this paper we used a qualitative method and interviewed eight persons, with a background as above, four of them employed by a church organisation and the other four working in the social sector. The result we present is that the eight Christian social workers Christian belief influenced their work very individually. How much this supported them was a choice about how official and open they wanted Christian values to be.