Efter avskaffandet av revisionsplikten för små företag i Sverige, den 1:e november 2010, har många små företag valt att inte anlita en revisor. Den främsta orsaken till detta torde vara kostnaden men eftersom det finns flera fördelar med revision undrar man om det finns andra bakomliggande orsaker. Syftet med denna uppsats är att förklara vilka faktorer som påverkar små företags val att inte anlita en revisor, samt om dessa små företag har något gemensamt.Studien fokuserar på således hur företag uppfattarna fördelarna med revision men vänder på argumenten och ställer frågan varför, trots de uppenbara fördelarna, företag väljer att inte anlita en revisor.Via ett positivistisk vetenskapligt perspektiv, genom en deduktiv undersökning baserad på befintlig teori används av en kvantitativ metod för att samla empirisk data. En undersökning av totalt 400 enkäter skickades ut och av dessa gav 82 fullständiga svar. Hälften av frågeformulären skickades ut till små bolag som inte anlitar en revisor och hälften till de som anlitar en revisor.Enligt resultatet av vår studie kan vi finna statistiska samband bland alla våra tre hypoteser.

Even though many states have ratified the UN Convention on the Rights of the Child and sworn to protect human rights, viloations occur every day both in developed and developing countries. United Nations gave Sweden critique for not implementing the Convention conrerning article 11, which raises the question how respected the Convention is amongst other states? Does democracy contribute to a higher level of implementation?.

This thesis examines the retrieval effectiveness of two Web search engines. The two search engines are chosen to represent two different types Google as a broad general search engine and Dogpile as a broad general metasearcher. Twenty queries have been used and the first twenty hits for each query were evaluated for relevance. The queries were invented by the authors, based upon their interests and information needs. They were expressed in a general manner, by using one or several keywords, in accordance with the simple search mode available for each search engine.

The city is complex, multi-faceted and fascinating. The same can be said about the rooms of the city. The experience of the rooms of the city can be described in as many ways as there are individuals. The question concerned in this essay is How can you describe the rooms of the city as a phenomenon and how can you describe the experience of these rooms in general? The concepts city and room are widely understood and neither of them has a description that can be used in all situations.

This bachelor thesis covers fire protection methods of structural steel and the aim is to develop an information tool designed for inexperienced structural engineers. The information tool covers basic fire protection methods and the general way to produce a fire resistance for structural steel. The layout of this information tool is a simple folder that contains information about the most important steps when producing fire protection for a steel structure.The thesis starts with a general overview of the fire protection needed in buildings to fulfill national legislative and regulatory requirements. To get an understanding of how steel components behave during the influence of fire, a brief overview is presented of the material properties of steel. This chapter also contains a review of previous research in the area.

This bachelor thesis portray a project where the main task were to develop a computer based system prototype for handling of absence report at the upper secondary school af Chapman in Karlskrona. The project has been conducted in cooperation with students from the university programs software engineering and information economy at Blekinge Institute of Technology. Our task as MDA-students have been to survey the process of absence report of today through field studies and give a proposal of a graphical user interface which later were developed by the software engineers. The thesis also handles the cooperation with other students from other university programs..

The aim of the research project ?The menacing immigration and ideal Swedishness:A semiotic analysis of the Sweden Democrats campaign films? was to highlight how ethnicities are portrayed in five different campaign films produced by the Swedish party the Sweden Democrats (Sverigedemokraterna). The applied theories are stereotypes, binary oppositions as well as the theory of whiteness and blackness. The method used to analyse the campaign films are semiotics, and the tools denotation, connotation, anchoring, relay, metonymy and myths. The results show that a person?s skin colour is of minor importance.

Increased energy consumption in the world has created an increased supply of various fuels, especially fossil fuels. The Swedish government has set up various energy targets for 2020. To reach these goals it?s important to increase the energy efficiency in local buildings such as schools. This work illustrates the breakdown between energy supply and energy losses over the school.

The purpose of this literature study was to describe techniques for monitoring general anesthesia and standing chemical restraint in the horse. A number of various techniques and devices related to e.g. blood pressure measurement, blood gas analysis and pulse oximetry are defined, and finally their clinical relevance and reliability are discussed. The equine patient is generally far more exposed to anesthesia-related risks than other smaller species. Complications such as hypotension and hypercapnia are commonly seen during general anesthesia. Thus, close monitoring is essentially performed by the veterinary nurse, whom is responsible for monitoring the anesthetized patient.

Abstract I have made a Website called ?Art school? for Liljevalchs art Gallery, Culture administration in Stockholm and Culture school in Stockholm. It is with scholarship from these that this Website has been possible. The work whit the ?Art school? started in the autumn of 2005 and ended in May 2006 on distance from Stockholm towards Blekinge technology school in Karlshamn. The Webb place is for the general public, but most for people who have interest in art and for those how want to learn more painting in different mediums. This Websites I name: oil, watercolour, acrylic, coal, gouache, and graphite. On each one of these mediums you?ll get to know about their history, what technique they have, what sort of material you need, practise and tip.

The comprehensive purpose of this Master of Science thesis is to examine which fleetmanagement services for engineering vehicles, ?Fleetech? preferablyought to develop inorder to reach a broad market and meet the demands of contractors.Scanty explained, fleet management is the management of a company's vehicle fleet and theservices can include a range of functions such as driver management and fuel management. Inshort the thesis encompasses four sections:1.Survey of the general contractor industry: The survey has been preformed toevaluate the potential size of the market for fleet management services in the generalcontractor industry.2.Needs analysis: The needs analysis aim was to define what contractors tasks andgoals are, and to determine what functions they want and need from a system.3.The use of CAN and the technical premises: The prerequisite for developing asophisticated and generic system is that vehicle data can be accessed from the CANbuss.The use of CAN standards in construction equipment has therefore beenexamined.4.Specification: An explicit set of requirements have been set to be satisfied by a fuelmanagement service, based on CAN standard protocol J1939.Important conclusions: The use of CAN protocol standards are extensive and the prerequisitesfor developing elementary and CAN based services good. The services should be compatiblewith different manufacture?smachines.

The purpose of this thesis is to gain understanding of how companies proactively can manage their reputation. The thesis analyzes three multinational companies in Sweden and uses two theoretical approaches - the reputation risk view and the reputation strengthening view - to gain an overall perspective of how companies work with their reputation. It focuses on investigating which key areas of reputation risk the focal companies identify and how they manage the reputation risks within these areas. Moreover, it examines which stakeholders the companies believe are most critical from a reputation point of view and in what ways the companies work with strengthening their reputation among those stakeholders. In order to find a general approach, the thesis investigates the similarities and differences that exist between the respective companies in the study.

This master's thesis deals with the public library project called the GÖK-project, whichconcerned three Swedish public libraries: Linnestaden (Göteborg), Örnskoldsvik and Kalmar.The general outlines for the project were: reconsideration of the conception of the literaryquality, improvement of the library services, adjustment to the library user and reconsiderationof the conception of adult education to the public libraries of the 90s. The projectcaused a big national debate with effort put on the conception of the literary quality.The topic of this master's thesis is partly the GÖK-project and its general outlines, partly theaccomplishment of the project, the main point put on the public library in Linnestaden(Göteborg)..

This study aims to map the opinions and attitudes of lokal elected officials regarding corruption and corruption preventing measures. The study also attempt to determine weather opinions differ based on the interviewed party political affiliations. The study material of the thesis is therefore largely based on interviews with elected representatives from the municipalities; Älmhult, Lessebo and Tingsryd.  .

Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvättSyfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt.Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv.Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer.