Title: The auditor?s recommendations to small businesses in the choice of K2 and K3Authors: Christopher Dimovski and Dennis Carlsson Published: Spring 2014 Background: The background of this study is the introduction of the new K-regulations. For small businesses, there is a possibility to choose between the rule-based K2 and the principal-based K3. It becomes mandatory to apply the K-regulations from 2014. We want with this study understand and explain the significance of the auditor and its recommendations to small businesses in the choice between K2 and K3. Aim: The aim of this study is to describe how the auditor makes recommendations to small businesses in the choice between K2 and K3 and through that create an understanding of what influence the auditor have when it makes recommendations and at the end contribute to the building of models. Formulation of problem: How can we understand and explain the auditor?s recommendations to small businesses in the choice of K2 and K3?Methodology: We have used a qualitative method where we have interview eight auditors.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

Background: Homelessness is increasing, and health care is still difficult for many homeless people to achieve. If they get sick, it is both technically challenging to get a clinic they can go to, but also an economic problem because most of the homeless have no gainful employment. The fact that many homeless people experience bad attitudes of health care professionals is one reason why they don?t seek healthcare until an emergency arises. In the profession as a nurse, all people should be given equal treatment regardless of background.

Previous studies have shown that there is a relationship between voluntary disclosure and analysts' forecast accuracy. However, there has been no research conducted specifically on bridges. Bridges contain information on how components such as price, volume, foreign exchange rates and acquisitions have impacted the financial performance between two periods. The main purpose of this thesis is to investigate the usage of bridges in quarterly financial information of companies listed on Nasdaq Stockholm. We provide a descriptive mapping of bridges and find that 30 out of 268 companies are presenting bridges as a part of their voluntary disclosures, with large firms being the most frequent users.

In this essay i argue that there are three different variables that may be able to control the outcome of certain foreign policy choices. These three variables are External Threats, government division and public opinion. The Essay also tries to identify former president Bush motives behind the 2003 Iraqi War. It is partly argued that the three variables had a certain amount of influence on Bush decision making process. But the main focus lies on the motives behind the attack.

This case study examines how a group of upper secondary school students in a multiethnical suburb of Stockholm reason about the theory of evolution. The theoretical background of the thesis is postcolonial and the questions raised were how spread the creationist thoughts are in the group; in what way the backgrounds of the students are relevant to their thoughts; how the students construct the notion of the theory of evolution; how they position themselves and others in relation to the discourse of the theory of evolution; if there are any differences between students at the collage program of natural science and the collage program of social science, and in that case, what differences; and who or what inspires the young in their thoughts about the theory of evolution. To answer these questions both a survey poll and interviews were used. The result of the case study showed that a majority of the students at the investigated school has creationist ideas and that the students profiled on social science have creationist ideas in a wider extent. Another result is that the religious background seems to be relevant to develop creationist thoughts, while the variables gender, home district and educational level did not differ the creationist group from the whole group.

The need of raw material does of course fluctuate but the long term view is an increasing demand due to the growing consumption of sawn timber products, pulp, paper and lately also biomass. This has led to a keener competition for wood. At the same time there is an ongoing structural change of a significant part in the Swedish wood supply market, the private forest owners. In 1992, 22 % of Sweden´s 335 000 private forest owner lived apart from their forest. In 2007 this figure had risen to 36 %.

Since 1928 the Swedish accounting and taxation has been closely linked by law which today as the European Union works with its harmonisation of the European accounting systems brings up difficulties. The Union strives to integrate the countries different ways of accounting in order to make it easier to use and understand foreign information. The Swedish connection between accounting and taxation means that a harmonisation would change the whole system as its known today. The purpose with this study is to examine what the link between the two means and how a decoupling would affect Swedish accounting and auditing. We also want to examine how the Swedish taxation office, who currently uses the accounting as a ground for taxation, could guarantee the quality of the declaration without a proper underpinning. The study shows that a decoupling could lead to an increase in quality on swedish accounting and that the administration would become more difficult to handle. The risk of dividend of untaxed profits is not seen as a problem in this context.

This paper aims to investigate how human beings uses food to found an identity, with regards to how social class affects their choice of food and if trends play a part when it comes to cooking and purchasing food. The paper applies theorist Pierre Bourdieu's concepts such as habitus, capital and field.The main part of the material is composed of four interviews with seven informants; all of which is middle class. The paper also looks at how lifestyle, taste and attitudes to consumption are used when the informants build identity. The empirical part is split into three main subjects, where I first seek to find each informants food habits. What do they eat, and what do they not eat?It showed that a large part was due to their varied lifestyles, however generally speaking the day to day meals should be quick while meals during the weekends could take longer and also cost more.

The purpose of this investigation is to compare the teaching in reading of three pedagogues in form 2 in three different schools from a second language perspective. Among other things it implies to investigate how the pedagogues think of teaching in reading and the reading field to be compared with if these fields are adjusted to a diverse cultural perspective. This investigation is carried out through observations and interviews. To compare the schools they have been picked out from the number of pupils and the number of second language pupils, that is 15 %, 67 % and 95%. The investigation also includes how the pedagogues weigh the pros and cons within reading and working methods.The further reading is built upon theories and previous research that have an attachment to the view of the sociocultural and the diverse cultural perspectives of teaching.

I Ur och Skur preschools base their teaching on outdoor activities and all educators are called leaders, disregarding their educational background.The purpose of this study is to find out how the leaders of six I Ur och Skur preschools are working, specifically with the written language, in the outdoors environment. The study discusses the concept of literacy, methods leaders use and the advantages and disadvantages they experience with outdoors education and the thoughts they have about outdoor activities. The basis for this study is the objective pursued in the curriculum: "preschools should strive to ensure that children develop an interest in written language and an understanding of symbols and their communicative functions". Respondents have also been asked what outdoors education means to them on a personal level.To achieve my research results five qualitative interviews, with room for follow-up questions, were conducted. One of the respondents felt that she lacked time but still wanted to participate and doing so by answering questions by email.

AbstractThe Swedish society has always been monolingual, but has for the past decades transformed into a multicultural and multilingual society. The aim of this study is to investigate if and in that case how preschool teachers work with language development in bilingual and multicultural preschools. The concept of linguistic and cultural diversity includes several different components, not least the social interactions that are of great importance to every individual's development, learning and participation in the world. By understanding the importance of language, language development and the role of mother tongue in second language acquisition, we look into various researches done concerning the effects of the preschool teachers? opinions, methods used to language developmental primarily for children who are multilingual and how the physical environment is shaped to promote language in multicultural and multilingual preschools.The method used in this study is semi-structured interviews with preschool teacher working in multicultural or bilingual preschool settings.

Background: Traditional oral health education is seldom enough in order for dental care personnel to motivate their patients to good, long-lasting oral health care habits and there is a need for evaluation of other more efficient methods. One of these methods is motivational interviewing. An overview of its origin, definition, theoretical background and practical methods is given by way of introduction. Aim: The aim of the investigation was to review studies that had used motivational interviewing in order to obtain oral health, focusing on prevention and treatment of gingivitis, periodontitis and dental caries. Method: Systematic review. A search question was run through the databases ASSIA, ERIC, PsycINFO, Social Services Abstracts, Sociological Abstracts and PubMed. The articles were reviewed based on defined inclusion and exclusion criteria. Results: Five publications (based on three studies) met the inclusion criteria.

Weblogs, or blogs, are frequently modified web pages with a series of archived entries, generally in reverse chronological sequence. This thesis focuses on the rapid-growing phenomenon of weblogs and the fact that individuals with a background in library and information science are frequent users of weblogs. Since this is an explorative inductive study the ultimate purpose can be described as to find out what ?blogging? as activity is about. The research questions posed are: Why do individuals with a background in library and information science use weblogs? How does their professional identity affect their blogging? And finally; how do they use the weblog to create networks with other bloggers? The empirical material consists of audiotaped interviews with five informants who are all employed in knowledge work, either as librarians or information specialists.

This report deals with handling and interim storage of soils which are planned tobe reused in construction works. The types of soils that are dealt with are gravel, topsoil and sand. The thesis work has been carried out in collaboration with Skanska Sverige Väg och Anläggning Sydost. The main goal is to find an area for using to store soil in between projects.Studies of laws and regulations regarding exploitation and storage of soil has led to a theoretical background upon which the report is based. Background informationhas also been gathered in meetings with the employees at Tekniska Kontoret and Länsstyrelsen in Jönköping.On the basis of literature studies results, a general template has been developed for which desirable properties a possible location should meet.The model was applied to find a number of possible options in the vicinity of Jönköping.