In 2010 mandatory audit was revoked for small and medium sized companies in Sweden. At the same time the authorization for accounting consultants was established with the aim of raising the knowledge and status of the profession. Even though The Swedish Companies Registration Office has discovered more errors in the accounting after the mandatory audit was eliminated, it especially concerns those companies who does not have neither an auditor or an accounting consultant. One of the reasons often mentioned to be audited is the auditors role when it comes to lending decisions. Our empirical studie show that the auditors most important function, being unbiased, is not what is of greatest importance for the credit institutions.Instead it was professional skills, and for small and medium enterprises (SME) it was consulting they requested the most.

The purpose of the essay is to analyze the welfare state from a gender perspective. Further, the paper analyzes and critically examines three different normative solutions provided by Irish Marion Young, Nancy Fraser and Jürgen Habermas for the realization of a welfare state that includes women.Habermas argues that the welfare state has created a situation of dependency and state paternalism which reduces both individual and collective self-determination. Young follows Habermas? argument. She argues for a political climate where justice is reduced to the distribution of material goods rather than the elimination of underlying relations of domination and gender specific patterns.

Final assignment for Bachelor Degree in Business Administration,Mid Sweden University in ÖstersundSpring term 2008Title: Abolishment of statutory audit ? a qualitative research on banks attitude when credit rating small businessesAuthor: Rima Harouki, Carina HoffmannSupervisor: Anna-Maria JanssonBackground & problem: In Sweden the statutory audit has been mandatory for every corporation since 1983. With the membership in European Union it became possible to allow exception from statutory audit for small businesses, according to the fourth commission of EG. Today, in the European Union, there are few countries that still have statutory audit for smaller businesses, Sweden is one of them. There are discussions about whether Sweden should follow the trend of abolishment and an analysis management by the justice of the Supreme Court Bo Svensson was recently presented, which ended in the conclusion that statutory audit ought to be abolished.

The study's aim was to increase knowledge about the resistance of the Muslim religious expressions in the public sphere and its emergence on the basis of the case around the opposition to call for prayer. The study was conducted through the use of the qualitative research approach through interviews with informants who have a pronounced aversion regarding the existence of the public call to prayer in Sweden. The study's questions have been answered by an analysis of the empirical material by using different theoretical points that illustrate how Western standards are valued higher than the other, in the various standard systems. The view of the Muslim religious practices depicted by informants through an interpretative framework that is characterized by Islamophobic arguments that are considered to be incompatible with Western culture and the principles of the secular state striving. Such discourses can create an uneven distribution of power between Muslims and non-Muslims on the basis of the West's representations of Orientalism explained based in ethnocentric knowledge.

This study focuses on teachers? and pupils? experiences of their use of one-to-one computers in civics education in Swedish upper secondary school. The experiences of teachers and pupils will also be put in relation to the content of the formal curriculum. The aim of this study is to investigate whether the access of one-to-one computers has changed teaching and learning within civics. The theoretical approaches used are both Tomas Kroksmark?s theory about traditional versus innovative learning and Ruben Puentedura?s SAMR-model.

In the forest sector, non-industrial private forest (NIPF) owners commonly interact with numerous stakeholders (e.g. forest managers, timber buyers, harvesting contractors and advisors) for counseling, planning, selling and hiring. Forest management is therefore built and influenced by the relationships between NIPF owners and other stakeholders. In the local context of a Southern Sweden, the Swedish Forest Agency (SFA) and the Southern Forest Owners Association (SÖDRA) are very influential stakeholders in small-scale forest management. Based on qualitative interviews and by means of grounded theory, an analysis of the relationships between NIPF owners and the mentioned organizations was carried out in order to understand the social context at the genesis of forest management decisions.

The Swedish Armed Force is one of the largest authorities in Sweden and has as its primary mission to be responsible for Sweden's military defence. Their unique activity - to participate in armed combat ? requires leaders who can make quick and rational decisions in uncertain and conflicted environments. This study aims to gain an understanding of how individuals with leadership roles in the Swedish Armed Forces are experiencing their leadership in relation to the organization's structure and culture. In order to achieve the purpose of the study, the following research question was created: How do individuals with leadership roles experience the influences of the organization's structure and culture on their formal leadership? The theoretical starting point is Weber's organization theory, Schein's organizational culture theory, and different definitions of leadership.

The Swedish Armed Force is one of the largest authorities in Sweden and has as its primary mission to be responsible for Sweden's military defence. Their unique activity - to participate in armed combat ? requires leaders who can make quick and rational decisions in uncertain and conflicted environments. This study aims to gain an understanding of how individuals with leadership roles in the Swedish Armed Forces are experiencing their leadership in relation to the organization's structure and culture. In order to achieve the purpose of the study, the following research question was created: How do individuals with leadership roles experience the influences of the organization's structure and culture on their formal leadership? The theoretical starting point is Weber's organization theory, Schein's organizational culture theory, and different definitions of leadership.

This study aims to examine the views on digitization of eight respondents, all working at different libraryinstitutions in Sweden, and how their views are reflected in their library's digitization strategies. The poll wasconducted on the basis of Ingrid Mason's theory of information standards, their structure and sociopoliticalnature. The informantion standards are divided into three aspects, curatorial, semantic and technical, and theyaffect selection of, intellectual and physical access to the digitized material, which in the end is what constitutes the digital cultural heritage.The background to the study is that the Swedish library institutions in the current situation lacks a nationalstandard or a common strategy for the digitization of cultural heritage, while it is still implemented digitizationprojects at many library institutions. The method used is qualitative, structured interviews with open-ended questions.The study shows that one of the main motives behind the libraries' digitization projects is to make librarymaterials available in a new way, creating greater opportunities for the users to take advantage of the material.The library users are the ones who mainly control what is digitized, although aspects of preservation ismentioned. Furthermore, it appears that the respondents believe that digitization offers improved capabilities tosearch and learn more about the collections, but the actual work of image capture, the addition of metadata,presentation to users and long-term preservation is very complex.Views on what it is to be digitized, how the material should be selected and provided with metadata and howit should be presented to users is what creates the standards that libraries use when they digitize their materials,and digitization of library materials creates new conditions for new users to access and use library material.This is a two years master?s thesis in Archive, Library and Museum studies..

The group of elderly people in Sweden will increase significantly in the future and science point out that the future elderly people will not accept today?s standards and offers of assistance in today?s public elderly care. Therefore public elderly care stands before a significant challenge in terms of development that has to be sustainable. New research also points out that middle managers can be a great strategic resource, and a founder of success, in the challenge of sustainable development. The aim of the report was to increase the knowledge about what middle managers in public elderly care think sustainable development has to embrace, when it comes to quality and personnel administration, in order to meet the needs of the future elderly people.

This study aims to make out, which notions and ideas about gender and sexuality that comes into expression in the description of the deviant youth. This study is a narrative analysis, based on a queer theoretical approach. The queer theory directs attention to the normative frameworks on gender and sexuality. Queer theory also illustrates the relationship between the normative and what is considered abnormal/deviant. The study's empirical basis is 8 legal texts, legal documents formed in a Swedish context, which include the welfare state´s judiciary and social services.

Sweden has an obligation to report child abuse suspicions to Social Services. According to Socialtjänstlagen (swedish constitution) 1 § Chapter 14, all employees in agencies affecting children, such as schools, have a responsibility to report their suspicions. Research shows that many abuses are not reported. The consequence of this is that Social Services does not hear about all cases of abused and harmed children. One profession where reporting is mandated is school counselors.

ABSTRACTSince Robert D. Putnam first wrote about the causes behind the regional differences in economic and political development in Italy, the theory of social capital has truly flourished in the fields of social science. This days you constantly hear politicians and scholars stressing the important role of the quality of the social fabric to a society?s wellbeing. There all looking at ways to construct policies and institutions that help the spread of social capital.

The social dimension in the EU, explored through the document texts of the Treaty of Rome, the Lisbon Strategy, the Social Policy Agenda and the Swedish Strategy ReportThis paper explores the social dimension of EU social policy, except the aspects of the economic and labour market. The EU documents reveal an underlying line of thought stemming from the alignment of the six founding countries, spearheaded by France, with the conservative corporatist welfare model. As one of four European welfare models, the conservative corporatist model emphasises labour market issues, corporate social responsibility and the subsidiarity principle in EU social policy. It also influences how the texts define the terms social, social policy and social exclusion. The definitions determine how policymakers combat problems such as social exclusion and identify the policy issues to be included in EU social policy.The Swedish Strategy shows how the country is responding to the objectives that it has been assigned by the EU and how it plans to attain them.

Problem. With the Swedish public sectors problem with efficiency in mind, several reforms have beeninitiated during the last decades. These reforms go, in academic contexts, under the name?New public management?. The reforms have resulted in, among other things, an increasedcompetition, privatization and goal-orientation in the public sector.