Syfte: Vårt syfte med denna uppsats är att, via egna studier och genom att beakta den aktuella debatten, undersöka om revisionsplikten i små företag är nödvändig. Vi vill ta reda på hur stort intresset är att avskaffa plikten i Sverige och dessutom vill vi se vad avskaffandet har inneburit för andra länder.Metod: För att uppnå vårt syfte, har vi genomfört en intensiv studie där vi grundligt har undersökt några få enheter. Datainsamlingen som ligger till grund för vår uppsats är deduktiv, då vi bygger förväntningarna på tidigare empiriska rön och teorier. Vår undersökning är baserad på en redan befintlig debatt och vi vill veta om den accepteras eller förkastas. Således har vi använt en kvalitativ ansats där vi har inhämtat information från fem intervjuer, varav två intervjuer genomfördes med småföretagareResultat & Slutsats: Efter att ha ställt vår empiriska undersökning mot tidigare teorier, har vi kommit fram till att det finns skäl att ifrågasätta revisionsplikten i småföretag.

Syftet med vårt examensarbete är att beskriva pedagogers tankar kring anmälningsplikten och vilka hinder som kan uppstå i samband med anmälningsplikten enligt Socialtjänstlagen 14 kap. 1 §. Vi vill med arbetet också förbereda oss inför kommande anmälningssituationer i våra yrkesliv och önskar att arbetet ska bidra till diskussioner kring ämnet på skolan där vi gjort vår undersökning. Våra huvudfrågor har varit: Vilka tankar har pedagogerna kring anmälningsplikten? Vilka hinder kan uppstå vid tillämpning av anmälningsplikten? Resultaten har vi nått genom litteraturstudier och intervjuer.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Properties are bought and sold daily, which means that it is of great importance with rules that regulate the acquisition. The rules on who should be held liable for a property brought to a head when the acquisition relates to a property that is loaded with contaminated soil. The purpose with this thesis is to investigate who could be held liable for contaminated land and also whether an exclusion clause can affect the separation of responsibilities. Two different liabilities can occur depending on which law that should be applicable, MB or JB.MB's rules apply to anyone who may be subject to decontamination responsibilities, which is regulated in Chapter 10. MB.

The aim of this study was to investigate how mothers in families with strong patriarchal traditionssee their role as a mother and as a woman. The study is built upon two main questions: What arethe expectations of your family and your immediate environment on you as a mother and as awoman? And what does ?honour? mean for you as a mother and as a woman? In our paper wehad as a starting point a gender perspective that was further on applied in defining our researchquestion. We are also giving an account of the phenomenological perspective that we also had asa basis of our work. We interviewed six mothers living in families with strong patriarchaltraditions.

The aim of this study is to examine how social workers and pree-school teachers resonate about their experiences of cooperation with each other, in relation to maltreated children and the duty to report. Several studies show that there is a difference between how many children that is suspected of maltreatment and how many that are reported to social service. In Sweden, pre-school staff are obliged to notify the suspicion of child abuse according to 14: 1 SoL, but previous research indicates that the obligation to declare is not used to the extent that it should. One reason for the low notification rate is  the interaction between preschool and the social services shortcomings.Therefore, we believe it is relevant to examine how the cooperation really looks like between the organizations, when the child is being abused or at risk of suffering. The results of the study are based on qualitative semi-structured interviews with four preschool teachers and four administrators.

How do you do co-operation between government agencies? It is a wide spread view that there can be quite a few hitches in co-operation between agencies. In later years this idea has spread to the media where there has been negative coverage of the social service agencies. This generally applies to cases where children suffer because the right assistance takes too long to co-ordinate or does not get co-ordinated at all between schools, healthcare and social services. The social welfare law dictates that it is the social welfare office duty to co-ordinate the government agencies for the child?s best interest.

A large part of the agricultural products that are sold in Sweden are imported because Sweden cannot meet the consumers agriculture products demand all year around. One problem that can occur and become problematic when trading across boarders is if there are errors in the delivered agricultural products. What must the Swedish buyer do, for example, make for it to be considered complained fault in the goods against the seller? Another problem in international trade is that the buyer may need to apply complaint rules they have not previously been in contact with since their domestic law is not always applicable to the contract. To avoid getting into this situation, the buyer should try to negotiate with the seller that the contracting parties shall use compensation claim rules that the buyer is familiar with, or which is even more advantageous than to the seller.

This thesis work is the last part of the Master of Science education inmechanical engineering at KTH, Stockholm.The aim of this project was the development of a Multi-zone modelfor NOxformation in Diesel engines. Because of the stringent emissionlegislations, great effort is made to decrease the fuel consumption and theharmful emissions of internal combustion engines. Computer simulationsplay a decisive role in this context because they substitute the expensiveand time-consuming laboratory tests.The model is based on a multi-zone approach and uses the wellknownExtended Zeldovich Mechanism which gives a relation to calculatethe NO formation rate using the concentration of different gas speciesinvolved in the process.All the most important phenomena involved in the Diesel combustionhave been modelled. A special attention is then paid to the equilibriumconcentration calculation; this is a significant part of the model whichstrongly influences the following steps.A Simulink model has also been developed. This second version isbased on the previous model and it is made especially to allow theconnection with other external softwares, GT-power in this case.

Sports associations play a very important role in the Swedish civil society, and since the 1st of July 1987 they have been exempted from the duty to pay VAT. By introducing an sufficiently closely related. When the conflict of law exists, the directive will be accorded priority, which leads to the Swedish Sports Federation must examine and considerexemption for sports associations the income tax field and VAT field correlate and the legislative change resulted in more favorable pre-close solutions for all of Sweden's non- profit organizations.  In June 2008 the European Commission launched a process concerning Swedish infringement against EU-law, and with it the Swedish civil society, where all Swedish sports associations are included, is threatened. The European Commission wants to, among other things, force sports associations into the VAT system for the purpose of the VAT Directive to be achieved.

Ett undantag från revisionsplikten infördes för mindre aktiebolag den 1 november 2010, som berör ungefär 70 % av de svenska aktiebolagen eller 250 000 bolag. Vid kreditgivningen behöver bankerna information för att minska risken och vikten vid att informationen stämmer är stor. Revisorn är ett sätt för att bekräfta informationen och öka trovärdigheten för räkenskaperna. Detta ledde till vår problemformulering: Förändras trovärdigheten i ett bolags finansiella rapporter om aktiebolaget väljer bort revisionen? Vilka konsekvenser får det för bolagen i relation till bankerna?Syftet är att få en bild av om trovärdigheten hos ett bolag förändras då de väljer bort revisionen och vilka konsekvenser det kan få.Studien har en deduktiv ansats, vilket innebär att vi började med datainsamling och teorier.

Sometimes relatives have taken me on one side and told me they cannot bear it any more:"Isn't there something you can do to end it all?"More often requests for euthanasia have come from those who are ill. I remember visiting a man with lung cancer. He asked his wife to leave the room. As she closed the door he leaned over and grabbed my arm.

The thesis deals with packaging of real estate?s; an approach concerning tax benefits with the purpose to sell real estates in a more beneficial process than what is doable in direct sales. The proceeding can be beneficial because of the rules in Inkomstskattelagen (19999:1229) regarding underpriced transfers and selling of business related shares.  The real estate owner initiates the procedure through an establishment of an affiliate to a previously wholly owned parent company, where the real estate is the solitary asset of the affiliate. In order to fulfill the rules of underpriced transfers the transfer from the parent company shall be valued in regards to the tax value, else it will be taxed.

Ever since the nation-state has existed identity has been a big deal, it is told that identity is a tool needed to be able to receive consensus from the people concerned on a certain matter. As the European Union is continuously shaped and reshaped due to changing geographical borders, as a consequence of new member-states the aim to integrate the Union equally across its surface has not been an easy task to solve. A lack of trust from the inhabitants in the European Union is a fact, and therefore the main duty of the Union has become to rebuild the trust from beginning to end, creating a Union which easily can be identified with. Since the process of national identity relies upon an excluding-including process and the use of the Other, the identification process on an European level has indeed had fierce effects on the inhabitants within and outside the Union.One of many things that this essay aims at showing is how mythmaking has become a way used by the elite in the Union to integrate a European identity, the myths refer back to a Golden Age when Europe was prosperous and in bloom. Among other tools used to integrate and create a European identity we find such as; unity in diversity, a cultural inheritance based on common denominators such as Christianity and Latin traditions, symbols and a European citizenship.

There is no standardized test to control the appropriate physical ability in the Swedish ambulance service. The county in question does not perform annual physical tests. A project has been going to develop science-based physical tests, designed for the ambulance service. The research has resulted in the Aasa-test.Objective: The aims of this study were to examine the ambulance staff perception of the Aasa-test relevance, introduction of annual tests and the importance of their own physical training in relation to ambulance work.Method: A quasi-experimental study with a comparative design has been conducted. Aasa-tests were conducted in 41 randomly selected staff at an ambulance station in central Sweden.