BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.

The main purpose of this essay is to study the Swedish labor law concerning employees who are, aspire to be, or are expected to become parents, both men and women. Thereby accomplishing a gender perspective on the issue at hand. The study also take in to account the laws issued by the European Union, and their impact on the Swedish law system, so as to gain an international perspective. The laws regarding parental leave, both Swedish and European, involve protection for workers from being treated in a less favorable way than someone in a comparable situation, as employers are forbidden to disfavor any employee or job-seeker in basically all situations in the work place or in a recruiting context, if the disfavor is in any way related to the parental leave. The only situation where an employer is allowed to disfavor an employee regarding his or her parental leave, is if the disfavoring is a necessary consequent of the employee?s absence.

The Stockholm office market segment have for a long time been considered a safe havenwhen it comes to withstand negative turmoil in the form of rental compression due toeconomic fluctuation, especially in the CBD demographic. Recently however, a large numberof banks and institutions, amounting to some 200000 square meters, have decided to relocateto more peripheral locations with the aim of cost reductions on rent. This mass exodus isstudied with focus on rental dynamics as the result of increased vacancies. Other variables arestock changes and employment. The method is econometric combined with an interviewseries.

Companies that invest in e-learning have different expectations regarding the outcome of the investment. According to literature and articles it is common that companies see reduction of costs as the primary benefit with e-learning. Therefore we ask ourselves the question if companies have attained the expected benefit of the investment in e-learning and to what extent cost reduction have been a determining factor in the investments? The purpose of the thesis is to examine if companies that invest in e-learning have attained the expected benefits. We also want to examine what the reason for investing in e-learning is and if cost reduction is the primary reason for investing.

The main purpose of this master?s thesis is to examine how high school students evaluate the quality of the information available on the online encyclopedia Wikipedia. By doing quantitative research based on questionnaires we expected to find that the means for judging that students use in this situation are most frequently based on a text?s intrinsic qualities in the point of view of its content. It was also our presupposition that 18 and 19 year old high school graduates have received some education in information research and authoritative sources on the Internet.

För att värna om finansiell stabilitet utförs kontinuerligt bedömningar utav de risker och hot som återfinns mot det finansiella systemet, man granskar också det finansiella systemets motståndskraft emot dessa. För att förhindra att nya bankkriser uppstår införs med jämna mellanrum nya regleringar. Däribland skall en ny redovisningsmodell implementeras för redovisning utav kreditförluster ? Expected loss model. Denna redovisningsmodell ger upphov till ett ökat inslag av bedömningar vid redovisning utav kreditförluster.

The objectives of this experimental study were to investigate if a strategic method to supply loose housed sows with large quantities of straw 2 days before expected farrowing and if the sow?s body condition had any effect on the occurrence of shoulder lesions 5 weeks after farrowing. Data came from a study conducted on four commercial piglet-producing farms in southwest Sweden between March and December 2009. At each farm one batch of sows was followed during two consecutive lactations. The sows were randomly assigned to two different treatment groups and the sows that remained in the batch during the second lactation switched treatment group.

In 2011, the new upper secondary school curriculum Lgy 11 set out to distinguish the characteristics of the two subjects Swedish and Swedish as a second language. This thesis analyzes the consequences, or rather the underlying premises for such a characterization with the contradictory ideologies of the multicultural society as a point of departure. Using theories of cultural and linguistic hegemony, the thesis applies an ideological critique to the comparative text analysis of the two curriculums. The aim is to reveal the underlying assumptions of the two student bases as representatives of the majority society and the minorities. The results show that the characterizations of the two subjects are dominantly made along the line of the multicultural experience versus linguistic and cultural heritage.

The SK 60 Aircraft has been a workhorse for the Air Force?s training of future pilots since the late 1960s. The aging SK60 aircraft is going out of style, and the system has merely a few years of total running time left. A replacement for the SK 60 needs to be implemented in the coming years, and the Armes Forces Flying School has been commissioned to conduct flight tests on suitable replacement systems. This study will conduct a system analysis of two aircrafts mentioned in the Flying Schools report.

Urban trees contribute significantly to our society. By providing ecosystem services and a habitat that other urban species and ecosystems depend on, both biodiversity and the people in the city benefit. Some characteristics that the trees possess include functioning as biological filters for the atmosphere and water, as well as positively impacting people's mental health. However, urban trees are challenged by stressors such as pollution and a drier environment, making them particularly sensitive to climate change. The goal of this study was to estimate the expected magnitude of climate change in Gothenburg and compare it with the current urban species' natural climate boundaries to understand the extent of the climate threat and which species appear to be most at risk.

The objective of this study is to examine the sustainability of recovering industrial wasteheat from several heat sources in a foundry constructed in a plant belonging to ITT Waterand Wastewater in Emmaboda, Sweden. A triple bottom line perspective will be appliedto achieve this objective. The triple bottom line approach takes into account ecologicaland social performance in addition to financial performance. The technology forrecovering the waste heat is a Borehole Thermal Energy Storage (BTES) which is aconstruction consisting of 140 vertical boreholes, 150 meters deep with an internal spaceof four meters.The calculated amount of energy for storage is approximately 3800 MWh annually. Ofthis amount 2500 MWh are expected to be utilized, while storage losses accounts for theremaining part.

This study focuses on the motives that recruiters can or may have within companies, organizations and authorities of using Facebook as a complement in the investigation of potential work-candidates. The study also explores the consequences that could occur regarding the boundaries of private and public spheres when recruiters are researching Facebook-pages of potential work-candidates.The results were collected by qualitative interviews with eight different recruiters from a wide range of businesses in Kalmar.By applying a framework of already identified uses and gratifications, we discovered six different motives of why recuriters would use Facebook as a complement while recruiting work-candidates. The motives are; security, guidance and advice, convenience utility, surveillance, curiosity and economic motives. We also discovered that the following consequences of researching Facebook-pages of potential workcandidates are that candidates are restricted in the possibilities of acting private on their Facebook-pages and that candidates have zero control of their published materials since recruiters sets the limits of what can be thought of as private and as public..

This Thesis in Military Technology deals with experiences drawn from the forced introduction of Weapons Station 01, 2009. The work aims to identify the experiences regarding the forced procurement of military equipment to see how they can develop normal and fast procurement of equipment. The main conclusions of  this work, is to achieve greater capability and increase the military utility, are: -          Common objectives and priorities of stakeholders-          Response and joint types shall determine requirements for system-          Ensure an integrated project team also at lower levels-          Engage the integrated logistic support early in the materiel process-          Include Armed Forces staff as early as possible in the testing and validation-          Prioritize work to facilitate the rapid development of decision on use (BOA)-          Provide back up for increased redundancy in the mission area .

For a long time the Swedish forests were used by the landowner?s mainly for providing wood to the household itself. The wood was not, to a greater extent, considered a product to be sold. During the 1800s the industrial era led to a demanding need for wood in the industry and thus the use of forest, forest production kicked off. The forest production was not regulated by law, which led to a differentiated forest production over the whole country without consideration of re-growth.

Recent studies indicate that teaching the theory of evolution in Swedish secondary schools is not as uncontroversial as expected considering that Sweden is often described as one of the World?s most secularzied countries. A recent study indicates that Swedish teachers have a varity of tactics to avoid coming in conflict with their students or even parents of students that believe they have a rightto dictate how evolution should be taught. This study had fourmain aims; the first being to analyse both the previous curriculum and the new to see how the teaching of evolution is adressed, and if any changes have been made in the curriculum. The second being to look into how teachers interpret the curriculumand if they have noticed any changes in the new curriculum which have had an affect on their teachingmethods? The third being if teachers have met resistance when they teach evolution and the origins of life, and if so, how do they deal with these conflicts? The fourth and final aim of this study was to see if instances of conflict are on the rise as indicatedin the literature.The results of this study indicate that there has been no siginificant changes made in the curriculum with the exceptionthat the new curriculum is more clear and precise as to what teachers are expected to teach and that pseudoscience, such as intelligent design, has no place in science classroomsexcept when teachingthe philosophy of science.