Background: Currently Sweden has the possibility to like other EU countries raise the limits of statutory audit, but have chosen significantly lower limits. The reform was adopted in 2010 and only applies to smaller companies and there is great pressure for the limits to rise in future. This would enable Swedish companies to compete on equal terms in Europe. Aim: The aim of our study is to investigate the impact of the removal of the statutory audit for smaller companies from audit and accounting bureaus perspective and also the possible impact if the limits were to rise. Furthermore we want to explore how the supplies of other financial services have developed as a result of this.

This is a study about how different digital instruments can be used in education for pupils with autism and intellectual disability. The questions formulated to research this chosen area was: ?What does teachers think about digital instruments and interactive teaching materials when it comes to benefits and disadvantages in the classroom?, ?In what ways is digital instruments used as teaching materials in the specific school context? and ?From a perspective of teaching and learning, what kind of problems and opportunities can be gained from using digital instruments and teaching materials?. To gather this information interviews was done with three specialist pedagogues working with the chosen group of pupils at three different schools. The material shows that the specialist pedagogues have positive attitudes towards working with digital instruments in this specific group of students..

India is home to every sixth person in the world, some 30 million dogs and a quarter of the total world cattle population. A vast majority of Indians are Hindus, and even though the Hindu religion proclaims love, nurturing and worshipping of animals, sometimes the same religion constitutes an obstacle for animal welfare in practice. This paper investigates the significance of historic and religious symbols to the way animals are perceived in modern Indian society, as well as the different social factors which underlie attitudes to animals. The concept of karma, as well as that of good versus bad deaths, is probably the foundation of the general Hindu reluctance to euthanasia in any form. Although in theory all species are generally regarded as equal in Hinduism, in practice there seems to be a differentiation; for cultural, religious, medical and financial reasons.

Information and communication technology (ICT) is an important part of society. Learning occurs in all contexts and many students already use various digital media in their leisure time. This article, based on a case study in a One-to-One school. It describes how teachers perceive that their teaching is influenced when their pupils get a laptop. The purpose of this study is to investigate how the focus on one-to-one influence teachers' work in the classroom.

The purpose of this study is to highlight some aspects of the increased usage of tablets in preschool environments by answering the questions: what does the tablet become in the preschool environment, how much freedom does the children have over its usage.To answer these questions a series of observations were made at two different preschools. The observations were then complemented by interviews with teachers at the same preschools.This qualitative study focuses on some of the didactic questions regarding the tablets, based on a theoretical framework that is within the design-oriented perspective; which addresses the children's? autonomy, the institutional framework and affordance.Our conclusion is that the tablet?s introduction in the preschool has helped the teachers in numerous parts of their documentation, but we can also see that the children's opportunities to make choices regarding the tablet are more limited than with any other resource on the preschool. In our results we also see that when the children get access to the tablet they receive a learning experience, which among other things, strengthens their language skills and their social interaction with each other..

Using the models from van Maanen and Schein (1977) and Dutton et al. (1994), we have been able to investigate the socialization process and organizational identification both from the organizational as well as the individual?s perspective. The link between these two perspectives establishes a better insight into the company?s actual socialization intentions and the individual?s identification with the firm.

Swedish studies concerning children?s reading habits show that detective stories have become more popular in recent years. The aim of this bachelor?s thesis is to examine how the gender system is described in four detective stories written for children at the age of 9 to 13 years. Our main question is: How is the gender system reflected in the four selected detective stories for children? We also pose the question: How are femininity and masculinity described? Our study is based on three theories.

This is a study about how different digital instruments can be used in education for pupils with autism and intellectual disability. The questions formulated to research this chosen area was: ?What does teachers think about digital instruments and interactive teaching materials when it comes to benefits and disadvantages in the classroom?, ?In what ways is digital instruments used as teaching materials in the specific school context? and ?From a perspective of teaching and learning, what kind of problems and opportunities can be gained from using digital instruments and teaching materials?. To gather this information interviews was done with three specialist pedagogues working with the chosen group of pupils at three different schools. The material shows that the specialist pedagogues have positive attitudes towards working with digital instruments in this specific group of students..

The aim of this paper is in part to distinguish the ideas raised in the Swedish political debate on the new discrimination law in relation to protection of groups. Is protection by law against discrimination needed for the individual or the group? If it is needed for members of groups, are these groups viewed on as static or variable. Are there any conflicts present between group interests? We link these ideas to three different theoretical perspectives: multiculturalism, feminism and intersectionality and further examine the differences and contradictions between the perspectives represented by members of parliament.

This study hopes to provide a deeper understanding for the situation that pupils in dyslexia and special education teachers are experiencing. The aim is to examine how students with dyslexia and special education teacher / special needs education teacher are experiencing difficulties, resources, additional adjustments and support. The aim is also to examine the experience in opportunities for improvement and what similarities and differences exist between students and special education teacher / special needs education teacher regarding the allocation of resources. The study is made with focusing on a certain dilemma perspective, using methods such as interviews. The results of the study point to lack of time, time pressure, teachers 'skills, management directives and students' understanding of their own learning as factors affecting resource allocation, in which all factors influence each other and are interdependent of each other..

My essay deals with a problem in our society which, in my opinion, has been neglected. Even today in 2011, the quality of schools and preschools is extremely varied. This has been a problem for a long time and not nearly enough attention has been paid to it.In my essay I have tried to understand what it is that causes these differences in quality between preschools. With help from literature and research studies I have examined what quality in preschool really means.My starting point is an account of my own experience at the preschool where I currently work and a description of a study visit I made to another preschool which operates in a very different way to the one where I work. I wanted to investigate what the consequences are for children who grow up attending preschools of different quality.

As a result of directives from EU, with the ambition to reach environmetal goals, The German organisation Passivhaus Institut has defined a passive house. A passive house is a building that is very energy efficient and makes a small impact on the environment. The energy from the inhabitants as well as the appliances & fixtures in the building should equal the energy that is required to heat the building. A Swedish version of the passive house definition has been defined, taking into account the climate conditions and the difference in building regulations.This thesis is a request from Skanska on how it can improve and develop an ongoing passive house project, involving an infant school. The intention of this thesis is to identify difficulties & display potential development areas for infant schools.The method of research conducted is as follows: interviews of clients, ventilation consultant, consultant for heating system and an energy calculation consultant, an inspection of the infant shcool in process, investigation of completed infant schools and a study of relevant literature.From this research it was found that it is difficult for infant schools to pass the criteria for passive houses. The conclusion of this thesis provide several guidelines on how to improve the outcome of existing projects & the steps needed to be taken for future development in this area..

Several public libraries are displaying media, such as literature, on the websites of their own. The purpose of this Master?s thesis is to make a survey of the display phenomenon at Swedish public libraries. Therefore the authors of this essay seek to understand why media is being displayed on the websites of public libraries, how it is being displayed and what kind of consequences the displaying will provide according to the respondents. The theoretical framework is based on different theories where marketing and availability defines the equal summary.

The purpose of this study is to analyse the significance of the national assessment in highschool education, including what the teachers express about the new instructions currently coming from the Swedish National Agency of Education, concerning a more central control of grading the national assessments. This study also covers the teachers individual responsibility when it comes to grading the national assessments. The purpose of the national assessment is to secure that grading and the education level in the country is equal. This is a qualitative study useing the method of a group discussion intervju (focusgroup intervju). Five highschool teachers took part in the discussion with questions that had been decided beforehand.

The transformation within the swedish infrastructure has been a slow process from thebeginning of time. For almost a decade, the traditional form of contracting regardingbuildings and foremost infrastructure has evolved contracting involving the owner to definethe outcome of the product, regardless involvement from the supposed contractor. As forthe swedish market, the traditional design-bid-build (DBB) have been the primary choice ofcontracting. Although changes have been made over time regarding contracting formswithin the road administration, the railway sector has not improved or justified changesregarding choice of contracting, they have conducted same contracting relationshipsbetween them and the contractor.This bachelor thesis, conducted at the Swedish railway administration with supervision ofprofessor Kristian Widén at Lunds University, explores the forces behind the new era ofcontracting within the railway administration. This bachelor thesis focuses mainly oncontracting regarding design-build-operate-main (DBOM), the new contracting formulabetween the owner and the contractor.