Introduktion Revisionskostnaden styrs till stor del av förhållandet mellan utbud och efterfrågan. Tidigare studier har funnit ett flertal bakomliggande faktorer som påverkar revisionskostnadens storlek i publika bolag och kommuner. Behovet av en jämförande studie har tidigare påpekats för att kartlägga revisionskostnadernas skillnader över tid.Syfte Syftet med studien är att jämföra och förklara utvecklingen av revisionskostnadernas storlek i publika bolag och i den kommunala sektorn över tid.Metod Studiens deduktiva ansats innebär att tidigare forskning och befintliga teorier har legat till grund för att härleda uppställda hypoteser. En longitudinell studie har genomförts för att mäta förändringar och utveckling över tid. Kvantitativ data har samlats in i form av sekundärdata.Slutsats Studiens resultat visar att ett flertal bakomliggande faktorer förklarar revisionskostnadens storlek över tid.

In this essay my aim is to examine how the term utanförskap is constructed and defined as a social problem in the public arena of the Swedish Parliament. The term utanförskap was widely used in the election-campaign prior to the Swedish Parliament election in the year 2006. The term, mainly articulated by the Right-wing Alliance, was used to describe indi-viduals and groups that were depicted as being outside the Swedish society. In the political debate, work and benefit dependency were constructed as binary opposites, with the latter describing the individuals in utanförskap. Translated to English the term utanförskap would be something like ?the state of being outside? or ?outsidership?.

The purpose of this thesis is to find out the reasons and perhaps some answers to the problem as we see it, the sickness benefit expiration of those who experience this. By this said we have also taken into account the different laws and adjustments in the long-term sickness benefit, but also major reformation of the security net in the Swedish society. The efficiency of the law on passive long-term sickness absence was added in July 2008, but was later in January 2010 supplemented. The purpose of this law wasn?t only to reduce the long-term sickness absence but also to reduce exclusion.

The door and its surrounding, is an important part of all buildings. It often amount to a significant part of buildings total costs. The more demands of functions the largerdoes the costs grow.The purpose of this report is to analyze those demands and how to fulfill them.Another purpose is to examine of which reasons the cost grow and how to avoid it inthe best possible way. The study will be performed in collaboration with Bjerking AB. To define the demands a literature study will also be performed.

The topic of interest is why Swedish unemployment after OPEC - 1 remained exceptionally low, compared to the OECD average. The object of study is the evolution of welfare institutions, like the Rehn ? Meidner model, after WWII, and the aim is to explore why the institution of solidaristic wage bargaining collapsed coming the nineties. Deployed theoretical perspectives are how domestic institutions determine a country's adaptation to alterations of the international economic system. However, equally important are how policy objectives, like full employment, becomes institutionalized and therefore guides the actions undertaken.

Insomnia is getting more prevalent with age, both because of natural changes in the sleep pattern and because of increased morbidity. It can cause dysfunctioning and sedation during the day. Therefore it is often treated with hypnotics. It is possible though that hypnotics can cause daytime sleepiness as well, not to mention increased risk of falling and fractures because of sedation and prolonged reaction time. Benzodiazepines and benzodiazepine related drugs, the subjects of this study, are commonly used as hypnotics.

This degree project is on 15 university points which correspond to 10 weeks full time studies. The work has been carried out during autumn term 2007 and spring term 2008. This degree project has been carried out with the cooperation of Etac Supply Center AB who is located in Anderstorp.It?s been Etac interest to develop a solution which helps the user of the wheelchair over obstacles. My task has been to develop a concept that solves the problem according to the requirement specification.In the rapport the reader can follow the development from an idea to a finished concept.

This is a case study of work for gender equality, performed by the Employment and Competence Centre (Arbets- och kompetenscenter) in the municipality of Botkyrka. The aim of the study is to explore how gender equality is understood in the context of a municipality, and what underlying assumptions this understanding is based upon. The questions raised are; How is gender equality understood by the personnel? How do they understand gender? To what extent are women and men seen as homogeneous groups and what differences are (un)visible? What other power hierarchies besides gender are seen as important when working for gender equality? The analysis show that gender equality is a blurry vision, mainly understood in terms of equal conditions and rights, equal results for male and female participants and equal amount of women and men employed. Gender is seen as a binary system and differences between the genders are highlighted.

In recent years, global organizations safeguarding financial stability has started to track commercial property markets. One of the reasons for this refers to the fact that commercial property constitutes a large share of bank lending. Simultaneously, bank exposures to commercial property are extensive and risky since collateral values are strongly correlated to borrowers cash flows. Since banks are viewed to play a key role for financial stability, studying the relationship is well motivated. To better understand how commercial property markets interact with financial stability, this paper develops an econometric model for studying the commercial rental market.

The purpuse of this study was to develop knowledge about learning condition that are to be in a context of interaction with persons that have Autism Spectrum Disorder diagnosis are included. The pre-understanding has evidence in that the public very often has a lack of knowledge in understanding persons with this kind of disabilities that can put the social interplay in disharmony. The phenomenological approach was used to reach the essence of the learning influence processes. Seen from the respondents experiences of interaction as a help for the informal learning in a working context. The purpose was to see the result of interplay and the effect of learning condition and to see what help those respondents acctually have experienced.

Today, the tourism sector is the fastest growing industry in the world and also includes one of the foremost for instance in the number of work and added tax. The sector entails a lot of positive factors but also negative consequences, such as overexploitation and wear on natural areas. However, even the visitor industry contributes to smaller localities boost by creating new jobs where depopulation occurs. This study focuses on the town Kisa in Kinda Municipality. The purpose of the study is to highlight the importance of tourism for migration to a town and to show the importance of developing sustainable destinations.In the results of this study it emerges that more job opportunities are requested by respondents for increasing Kisas attractiveness.

SammanfattningSyftet med vår studie var att undersöka vilket stöd personer med funktionsnedsättningen Aspergers syndrom själva uppgav att de behövde samt deras egna upplevelser av delaktighet på arbetsmarknaden. I studien har vi gjort nio kvalitativa intervjuer med personer som har Aspergers syndrom. Frågeställningarna har avsett att beskriva deras egen syn på arbete och stöd i samband med detta samt svårigheter de upplevt. Flera uppgav att de har saknat ett naturligt stöd på arbetsplatserna som kunde hjälpa dem att strukturera och begränsa arbetsuppgifterna. Vi har i analysen använt teorin om supported employment.

In recent decades, mental illness has increased in Sweden, and in parallel to this there has been an increase in unemployment. This implies that it is harder for people who have been away from employment for long periods due to ill health to return to work. The purpose of this study was to examine the work situation of people with mental illness who had undergone prevocational training, and to identify psychosocial factors relevant to their current work ability. The aim was also to describe how those who had undergone prevocational training perceived that it had affected their work ability. The study involved 19 participants who were interviewed and assessed with the Worker Role Interview, and an open question was asked about how they perceived that the prevocational training had affected their current work ability.

The purpose of this thesis is to ascertain the main determinable factors of Swedish SMEs capital structure decisions and to investigate whether existing capital structure theories are applicable on Swedish SME financing. We have used panel data to run regressions of various capital structure determinants on three measures of capital structure; short- term debt, long-term debt and total debt. We found that growth opportunities, profitability and age are the most important capitalstructures determinants for our sample. Firm size shows a small explanatory result but the effective tax rate and the asset tangibility do not seem to explain the capital structure at all. Thematurity matching principle is considered significant..

The first aim of this study is to describe how the public employment service (PES) producesoccupational descriptions. The second aim is to analyse the conditions for that production.Method: The empiric material consists of seven qualitative interviews with employed at PES,operational plan for the team working with descriptions on occupations and observation notes.The overall theme in the study is Foucaults perspective on power. The conditions forproduction of occupational descriptions are understood in the light of the governmentality perspectiveand the concept of employability. Bourdieu´s concept habitus, symbolic violence and capital are usedto articulate the officials? values and experiences.Eight officials at PES produce the occupational descriptions.