This essay deals with the topic options costs and whether such costs would arise for smaller companies now when they have the opportunity to choose not to have an auditor. Small companies are defined as companies that fulfill at least two of the following three criteria?s: less than 1,5 million SEK in balance sheet, less than three employees and turnover less than 3 million SEK. The decision regarding internal revision does not only affect the company itself but also other parties such as the taxation authority, banks and others that can be influenced by the decision. This essays main focus is on the influenced parties, especially the taxation authority and the banks as these have been highlighted in debates in media and because the small companies themselves may have difficulties to foresee the consequences of the new changes. The opinions from accounting companies will be considered in the essay as they can be considered as experts regarding the different aspect within this area.

Sara Lidman?s second novel Hjortronlandet (1955) unfolds in the north of Sweden in the early 20th century. It describes the progress of modernity and the conflicting interests of an old local culture and a new more ?civilised? one. The two cultures are constituted by different value systems and in the novel they are represented by two neighbour communities.

This study examines the closure of public libraries, and the nonprofit organizations takeover of them as a phenomenon. The aim is to understand why the nonprofit takeover is common and what the takeover symbolizes and if the discourse in media invokes the views on libraries and the profession.Interviews were made with librarians, politicians and representatives of a nonprofit organization to study different sides of the phenomenon. Other empirical data were found in local and national newspapers and media-channels. I discovered that public libraries are highly valued by both politicians and the community. The study also showed that a library in a community makes people feel valued.

This thesis is about the bookmobile service in Sweden of today. The purpose is to examine how the staff motivate the existence of the bookmobile. Other purposes are to study the goals of the service, to describe ?daily life? of the bookmobile, examine the changes of the service during the years and discuss possible changes in the future. The study is based on interviews with thirteen staff members from six Swedish communities, of both rural and urban character.

Advertisement is something that surrounds us in our everyday life. The two terms marketing and advertising are closely linked together and often considered as the same thing, although they are not. To be able to analyse the term advertisement it is crucial to separate it from the term marketing and observe advertising as a part of the complete marketing. We have two main focuses with this qualitative research and the first one of these is to analyse the changes in advertising when considering style, message and characteristics. The advertiser has a wide range of tools that he or she can use to make commercials follow the trends and changes in society.

The purpose of this master?s thesis is to examine virtual reading groups, and which meaning the users perceive that the virtual reading groups offer. In addition, the study inquires which details can be improved to further amend the needs and wants among the users of virtual reading groups. Through these outlines, it is discussed how libraries and librarians can make use of virtual reading groups as a resource. The study is based upon qualitative interviews, consisting of asynchronous e-mail interviews with a total of sixteen members in two different virtual reading groups.

The relationship between fandoms and religion has become an increasingly popular topic to study within the field of the sociology of religion. In previous studies, there have been different views concerning whether or not fandoms should be regarded as religious from a functional perspective. This issue is especially interesting considering the decreasing popularity of traditional religion in some aspects. The aim of this essay is to study how Harry Potter fandoms are described in previous studies. The study aims at discerning both the empirical data and how the data is interpreted. The material in this study consists of three previous studies about the communities centered around Harry Potter fandoms.

Social control in different forms has existed in all known societies. This control has taken different shapes and expressions. In older smaller communities there was a collective control among the citizens. In modern societies the state is trying to control the lives of the citizens. These control mechanisms can be seen as both freedom-reducing and freedom inducing depending on which concept of freedom one upholds.

The purpose of this thesis is to describe and analyse the road towards a modern library in the southern archipelago of Gothenburg between the years 1943 and 1976. The archipelago consists of about thirty smaller and larger islands, of which seven are inhabited throughout the year. Styrsö and the surrounding islands composed a municipality of their own until 1973. In January 1974 it became a part of the municipality of Gothenburg, this is also the year when the only bridge in the archipelago was ready to be taken into use, between Donsö and Styrsö. There is no bridge between the mainland and the islands.

The role of small businesses is fundamentally important for the economic development in countries. Within this context, business incubation is used as an entrepreneurship development instrument to promote and support new firms in the early stage of their existence. However, research in the field tends to disregard the perspectives of incubatee entrepreneurs. The performed investigation is based on interviews with entrepreneurs from two different business incubators at Swedish universities. This study uses a Situated Learning Theory (SLT) as a theoretical framework, to examine the entrepreneur's experience of the learning environment in a business incubator.

The purpose of this Master thesis is to illustrate the public librarian. People in general, including library users and leading personalities in the field of culture in the communities do not know the tasks of the public librarian. We presume that the vague picture of duties of the public librarian might cause problems. In this dissertation we mean to examine only public librarians, hereby we exclude for example, university- and company librarians. The sentences of this thesis are: How are the public librarians viewed, in meaning of, tasks, role/-s, comptetence/-s, status and image? And can we call it a "profession" in the classical sense? We answer these questions by using relevant literature, interviews and conference paper.

The purpose of this Masters thesis is to investigate the reasons for public libraries to have story-time today and also the reasons for story-time at the public library historically in Sweden. Why is the phenomenon of story-time still existing at public libraries today? The study is based on a questionnaire that was sent to childrens librarians in the Västra Götaland region. The material collected in this questionnaire was put together and resulted in six different categories showing the libraries purposes and thoughts of their story-time activities. The categories were: cultural heritage/tradition, joy of reading, language and imagination, library visits, storytelling and mutual experience.

In this essay the morphing of the interstate relations in the post-World War II Western Europe is taken in to consideration in discussing how these relations were stabilized and consolidated through community cooperation to achieve a state of stable peace. It concludes that the early 1900's of Western Europe comes close to being conditioned by Herz's security dilemma and then continues to analyze the development from this state to one of stable peace. In this analysis pivotal features of the ECSC, EEC and the EC are being scrutinized through the use of Boulding's Stable Peace theory and developments of the very same, in separate case studies, in order to account for the Communities? influence on the peace process.In doing this, conclusions are drawn that external pressures can be very effective in creating an incentive to move beyond an initial state of conflicting self-images and that a stabilizing process has got to provide a long term solution in order to sustain a trustful relationship. In order to provide this long term solution the community cooperations suggests that locking in through institutionalization, harmonization, and the creation of a state of irrevocable interdependence are highly effective..

Because of a more globalised world the national states have been forced to make structural changes at both national, regional and local level to cope with different challenges. The regional community has become an important area which has resulted in a policy of more self governing, both for the regional and the local level.The aim of the thesis is to study the relation between regional and local level in the partnerships organisation. To fulfil the aim of the thesis, a case study of Region Skåne is used. The analyse is based on expressions such as cooperation, conflict, power and influence.The result of the thesis confirms that the opinion between the regional and the local level is very different. The representatives from Region Skåne experience the cooperation as quite good because it creates an opportunity for discussions and a possibility to learn from the other actors which in turn creates a qualification in the exchange of knowledge.

This is a study concerning the conventions surrounding death and it´s rituals during the latter half ofthe 21th century. The study´s main material is the official magazine of SBF - Sweden´s funeral association ? Memento. By studying the undertaker and the self-image of his services at an intervalof years from 1945 to 2005, one is able to notice certain changes of values concerning what afuneral, a chest and a tombstone really is ? or rather how the meaning of these symbols of death slowly shifts from the ?dignity? of death towards the self-expression of the individual.In the 1940´s towards the 80´s, there is much talk of giving the dead a ?dignified? funeral and burial, and this is how the undertaker defends himself against public critique of his or her´sprofession´s ?trade with death?.