Despite the fact that mandatory financial auditing has been abolished for small private public companies in Sweden we still see this service being used by these firms. Earlier research, papers and published articles tend to focus on the abolishment of the mandatory audits seen from the accountant?s point of view. There has however been less emphasis on the fact that 85 percept of the companies relived from the mandatory audits still utilises this service. We think that we have found a new and until now unexplored angel on this subject, and the purpose of our study has been to explore what the Swedish bank officials and what the Swedish Tax Agency?s officials think that they have to gain from a mandatory financial audit.The scientific method used in the study is deduction due to the fact that existing theories has been used to form the hypothesis.

This study concerns art education, and the importance of creativity in learning. The objective is to examine the use of art education in practice, and the school teacher?s position on this practice.The theoretical basis of the study is rooted in a socio-cultural perspective, and concerns the relationships between theoretical concepts as learning, knowledge and art education.The investigation is qualitative and the main research methods are participant observations and structured interviews.The group studied in this investigation consisted of five active educators, who work at different schools and make use of art-based methods in their daily work.My results show that teachers believe that art education can be used by schools as a gateway to the other subjects. Art is regarded as a form of understanding through which pupils explore their surroundings, challenge their ideas and build skills through interaction with others..

Today older people?s health and life quality are current topics of conversation in society. The number of old people is increasing and their health is deteriorating, that is why there is a need of new ways of meeting their necessities. In this study we have tried to illustrate heads of districts reasoning concerning pets? significance for old people in special housing.

AbstractA master thesis in business administration 30 hp, Jönköping International Business School, Spring semester 2012.Authors: Sarah Henningsson & Jim BörefeltSupervisor: Urban ÖsterlundTitle: Commercial real estate investment ? Factors from an investor perspectiveBackground and problem: In this study, we focused on the real estate investor and the factors and issues that may arise and affect real estate investment decisions. It has been put in relation to the other parties in the process of assessing and affecting real estate investment decision. The parties that we studied are real estate investors, banks, brokers and appraisers.Purpose: This study aims to describe and explain the factors that affect commercial real estate investments for investors, credit assessment conducted by the bank and valuation made by the broker and appraiser.Delimitations: We have chosen to limit the study to commercial real estates including residential, retail and office properties, industrial properties and combinations thereof. Agriculture buildings and forestry plots are not examined.

Background: The reasons why this study is conducted is because of the latest recession in the global economy. The current recession has made a lot of companies more aware of its cost, and in order to fit the new harsher economic climate the companies has to be more cost efficient. In order to do so many companies choose to reduce their amount of employees. When this happens in a recession, most of the layoffs are an effect of reactive causes, such as lower incoming orders, and fewer customers. This leads to a problem for the companies that don?t know how these kinds of layoffs will affect the value of the company?s stock.

The purpose of this study was to understand how the concept of quality as an idea was spread to and translated in municipal elderly care. A central question was: How does literature, policy documents and key people describe the function and meaning of the concept of quality? The method of analysis was a qualitative case study with a critical discourse. The theoretical framework of the study is mainly what is known as institutional theory and a line of thought describing how ideas are transferred and spread. The theoretical focus is on how original ideas are interpreted and why they gain a foothold in new contexts.

Elite sport is becoming more professional, and elite athletes have to be more committed to spend several hours in training to achieve elite level and this means that the time to pursue a university academic career to the side of elite sport is minimized. Still only few elite athletes will be able to make a living of their sport. The objective of this study is to gain a better understanding of the opportunities and difficulties for a student who combines academic study with elite sport. Data was collected through semi-structured interviews with eight students studying at the University of Umeå, combining elite sport with academic studies. Results show that there are high demands on elite students to structure and plan for the combination of studies and elite sport.

Syftet med arbetet är att se om man kan öka koncentrationen hos elever genom motorisk träning i form av lek och andra rörelseaktiviteter. Undersökningen genomfördes i en årskurs 1 under fem veckor. För att komma fram till ett resultat används datainsamlingsmetoder i form av intervjuer och observationer. Elever observerades under lektioner för att se när koncentrationen missriktades och om avbrott i form av olika rörelseaktiviteter kan få eleverna att återgå till arbetet..

The aim of this study is to investigate a specific form of Special Interest Tourism (SIT), namely health- and fitnesstravels. This kind of travelling is studied from a Swedish perspective and includes aspects like gender and age in active tourism. It also includes which travel motivations that lies beyond the choice of an active vacation.The study is based on a survey that was sent in an e-mail to the health tourism company InShapeTravel´s customers. The answers to the survey has been analyzed and related to earlier research about active tourism.The result shows that more women than men participate in the kind of healthy travels that InShapeTravel offers. A majority of the respondents are between 41-60 years old and the most common travel motivation was ?Better physic/psychic wellbeing?. .

This article is about Abrahams Children foundation and its teaching method called IE- method. It?s about how a teacher can use the IE- method in the religion lesson. There were some questions in this article that had to be answered and the questions are:- How is the form of the religion classes when a teacher uses the IE- method?- What happens in the class when you study the interaction and the communication?- Does the student?s participation increase when they work with the IE- method?- What are the advantage and the disadvantage with the IE- method?- Can the teacher use the IE- method in other classes?To get to the ?correct? answer I used many methods like, observation in the class, qualitative interview with the teacher (Lisa Andersson) and with four students (Kim, Erik, Amanda, Patrik) and I also used questionnaire.

The aim of this study is to examine possibilities and barriers for an introduction of electric vehicles in Sweden. The study has an interdisciplinary approach and thoroughly examines the essential topics which influence the future of the electric vehicle. The study reaches from answering the question on why electric vehicles lost the game to petrol cars in the early 20th century, to sketch how the difference in total cost of ownership will be between electric vehicles and petrol cars for the coming 20 years. Apart from these subjects the main topics of the study are today?s and tomorrow?s situation regarding technology, charging, fuel, market and economic incentives from an electric vehicle perspective.

This study is about the importance of pictures to children's pleasure in reading. The aim of this study was to investigate pupils ' thoughts about the pictures in picture books. I wanted to find out if the pictures in the books are of importance to children's pleasure in reading and why. Also what types of pictures that create the pleasure in reading and why. Through literature, I see why it is important to read books and how teachers can create encouraging reading among children.

The purpose of this study is to investigate how Swedish insurance companies communicate corporal social responsibility (CSR). We used two methods for approaching the purpose. At first we approached a quantitative content analysis to investigate in which ways the companies communicated on their websites. In the second part of the study we used qualitative textual analysis to study two companies sustainable reports. The theoretical framework of the study is based on theories of CSR and how to communicate it.

The aim of this study is two folded. We wish to investigate if there is a value premium from hedging jet fuel exposure for American and European airlines. We also seek to answer if airlines can affect their probability to default by using Risk Management. During the period 2003 ? 2006 there existed a value premium for airlines that hedged their expected future consumption of jet fuel.

This thesis examines how teachers in physical education work with gender and gender roles in two religious schools in Stockholm. My main research questions were how the teachers relate to gender roles, if they think of gender when planning the lessons and do the boys or the girls get more attention from the teacher, if so, how do they get it?This study is based on interviews and observations, which makes it a qualitative study. The P. E.