It is mandatory for the countries in the European Union with company audit, still the countries can separately choose to exclude smaller companies from this rule. Most companies in the EU use this exception, Sweden is one of the few countries that does not. The Swedish government has recently announced that an inquiry will be made to examine the effect of an abolishment of the statutory audit for smaller companies.This study examines in what extent car selling companies use revised material when they give costumers credit and the consequences of an abolishment of the statutory audit for these companies. The conclusion of the study is that car selling companies feel secure knowing that their costumers have been audited. Most companies interviewed, buy credit information from external sources.The persons interviewed have a hard time knowing the outcome of the abolishment of the statutory auditing.

According to the theory of elitist democracy civic political participation should be reduced to participation in the democratic elections. This essay examines whether a high rate of institutionalized political participation beyond the elections leads to: (a) that those who are included gets a more favourable treatment at the expense of the common interest, in other words that their self interest threatens the political equality, (b) reduced freedom of action for the politicians and the headmasters, (c) the emergence of vague conditions of responsibility. These hypotheses are examined in an empirical study of user-boards at four schools on three locations in southern Sweden. In these user-boards the parents are in majority and have the right of decision, which has been delegated to them from the local government and the headmaster. The main conclusion is that, based on this empirical investigation, there is no support in any of the hypotheses.

Huvudsyftet med denna uppsats är att undersöka effekterna av aggressionsersättningsträning (ART) program på tre kriminalvårdsanstalter och två frivårdskontor. Huvudfrågeställningen som belyses i studien är: förändras deltagarna i ART-program med avseende på empati och attityder till kriminalitet? För att besvara dessa frågor har vi utfört för- och eftertester på tre kriminalvårdsanstalter och två frivårdskontor. Instrumenten som användes i testerna är Davis Interpersonal Reactivity Index (IRI) och Mill's Measures of Criminal Attitudes and Associates (MCAA).Slutsatserna som kan dras utifrån denna studie är att den emotionella empati-komponenten "personal distress" visar en minskning som kan förklaras av interaktionen med ART.The aim of this study is to investigate the effects of Aggression Replacement Training (ART) program in some of the prisons and probation authorities of the Swedish correctional system. The specific questions we are trying to answer are: (1) does ART-program change the clients' empathic concern and (2) does ART-program help in changing participants' attitudes towards criminality? This investigation is based on a quantitative inquiry consisting of Interpersonal Reactivity Index (IRI) and Measures of Criminal Attitudes and Associates (MCAA) tests.The overall results of this study indicate that the emotional empathy-component "personal distress" shows a statistically significant reduction, which can be explained by the interaction with ART..

In our study we examined recurrent patterns and changes in the representation ofhomosexual persons in Swedish daily newspapers 1987, 1997 and 2007.We analysed articles about HIV-infected persons and articles with a view to portray thelife conditions of gay and lesbian persons from the three different years. We chose toonly analyze news articles that intend to represent real human beings, which mean thatwe did not analyze reports that only reproduce abstract knowledge from authorities.With analytical tools from semiotics and discourse analysis we identified some recurrentpatterns in the representation of homosexual people. We found that a recurrent pattern inthat when homosexual people are seen as groups, they are described as deviant,discriminated and some times as a threat. When portrayed as individuals the nonanonymouspersons appear in articles and pictures as normal, strong and healthy. Lesbianwomen are not represented in the articles from 1987, but in articles from 1997 and 2007they appear as unhappy when single and happy in a relationship.The results also showed some interesting differences in news representation ofhomosexual persons between the three investigated years.

The waste fractions offered to households in Sweden differ depending on where you live. The responsibility for the waste are grounded by the Swedish law where the municipality are responsible for the collection of household waste and FTI are responsible for collecting all packages and papers that the households sorts out. A new waste regulation is under consideration where the responsibility for the household waste may change. The bulky waste from households is collected at recycling centers where the households leave it in different containers for different fractions. These recycling centers are formed different and the fractions offered in them also differ depending on in what municipality they are located.

The main purpose of this master thesis is to investigate the information seeking of lay politicians, part-time politicians and professional politicians in connection with the possible upcoming fusion of the two administrative regions, Västra Götaland and Värmland. The focus of this study has been to study how politicians use and evaluate information and sources of information, and to investigate if there are any differences in how different categories of politicians seek information. Seven politicians were interviewed using semi-structured questions, and a phenomenographic approach was used to analyze the data. In Sweden there are few available studies of how politician seek information, but some international studies have focused on information needs, information sources, selection and evaluation of information. I have used previous research, and data from respondents to compile and analyze my results in three descriptive categories.

Sweden has an environmental goal to achieve until the year 2020. To achieve this goal the construction business has to take an initiative to use the modern techniques that are available to lower the energy consumption I buildings. There?s also a debate going on today regarding the energy demands set by the Swedish government through Boverket, some communities throughout Sweden thinks that the demands are to low and have therefore set up own demands regarding energy in buildings.The possibility to construct energy-saving buildings is today very great, with energy-efficient heating-systems and dense climate envelope. The interest to raise energy-efficient buildings have also increased as a consequence that the population have become more aware about their impact on the environment.

In 2014, the Swedish leisure-time centres after school became widely criticized on several occasions by school authorities. The cause for its criticism was a reflection of leisure time-centres with lots of untrained staff and a lack of pedagogical aspirations. The conclusion of the criticism was that these leisure-time centres do not fulfil their potential. However, these assessments has only to a limited extent become a part of the public educational discourse in Sweden. This discourse has mainly focused on the decreasing results in the Swedish school, which has caught the attention in the media and ended up on the political agenda.

The purpose with this thesis was to form an opinion of how the animal welfare in Sweden is experienced by both farmers and animal inspectors. A great part of this work consists of an inquiry concerning the south and the middle of Sweden. We sent the inquiries to milk and meat producers and to animal inspectors. The response was high, which indicates that this is a subject that affects many people. Our literature study is mostly made on the library bases LIBRIS and LUKAS. The facts we found there were directed towards animal experimentation and furred animal breeding. In order to compare with earlier results we used investigations that had been made by Riksrevisionen 2003. There is a difference in opinions about the new Swedish animal welfare agency that started first of January 2004.

AbstractEssay in political Science (c-level) by Karin Forsling, Spring 2007A school for the best interest of the child? - The Swedish School System according to the UN Convention on the Rights of the Child.Supervisor: Stig MontinThe purpose of this essay is to investigate how the Swedish governments work with the im-plementation of this convention and what progress has been made. The inquiry of this study is to describe how the changing in the Swedish School System correspond to the national strat-egy for implementation of UN Convention on the Rights of the Child in Sweden and how the political protagonists.I have read some of the most relevant documents from the authorities and organisations work-ing with children?s rights in Sweden and papers and communications from the political pro-tagonists.Since UN Convention on the Rights of the Child was ratified by Sweden in 1990 the work for implementation has been quite successful but there are still lots to do. There are still some problems in School such as bullying, insulting, insecurity and lack of peaceful and harmoni-ous school environment.

By identifying effects that a buyout-firm has on management control systems in its portfolio companies, the aim of this thesis is to explain how such effects differs between the companies and finally to explain why the effects differs even though the companies are owned by the same buyout-firm. The study is conducted as a qualitative case study based on interviews with representatives from the studied buyout-firm and three of its portfolio companies.By analyzing the empirical findings with frameworks and theories within management control systems and value creation, we cannot only identify effects that are common for all portfolio companies but we can also observe differences between the portfolio companies.The identified effects that are common for all portfolio companies are: increased internal reporting burden, increased perceived risk of getting laid off among managers and co-workers and replacement of the board immediately after acquisition.The effects that are observed only for two portfolio companies are: increased focus on short-term planning, higher financial targets, replacement of company management upon acquisition and moving of decision authorities to higher organizational levels. Differences are observed although the portfolio companies are owned by the same buyout-firm due to: differences in management and co-workers equity stake in the portfolio companies, differences in business complexity and differences in planned exit-horizon..

The Capturetheory wants to give an alternative explanation for the need of regulation. From this point if view the government does not have enough information to make an optimal regulation. There is a possibility for different interest groups to take advantage of the political arena by rent- seeking behaviour. An industry may be willing to be regulated to protect itself from competition. The objective of this paper is to account for the pros and cons of the theory of regulatory capture and also if it can be applied to the Swedish market of pharmaceuticals.

Wind power in Sweden is expanding in response to the government's decision that 49% of Sweden's power should originate from renewable energy sources by the year 2020. Problems with noise and sound emissions related to wind turbines are a constant argument against the wind power expansion and this paper means to examine if vertical axis wind turbines might be a viable alternative to the conventional horizontal design for noise sensitive areas. In order to determine factors like difference in frequency, noise propagation and noise emission level, measurements of both horizontal and vertical axis wind turbines have been completed and the data analyzed with MATLAB. It is shown that there is a difference in how the noise from the two types of turbines propagates due to avariation in the frequency spectra of the emitted sound. It is also shown that vertical axis wind turbines generate a lower sound emission with less intensity inthe lower frequencies..

Several studies indicate that Swedish men consume more meat than women, more frequently appear in advertisements for meat and more often than women handle the grilling of meat. Production of meat is one of the largest contributors to greenhouse-gas emissions and thereby poses a challenge for ecological sustainability. Several Swedish politicians and authorities have argued that reduced meat consumption is necessary to prevent continued global climate change. To understand and change consumption patterns we need to understand the consumer. This essay uses textual analysis to examine how Swedish men through text and images in three cookbooks use preparation and consumption of meat to construct different masculinities.

This thesis examines and evaluates user boards in Swedish public schools from a democratic perspective. In order to evaluate whether the democratic values are fulfilled five different democratic ideals are selected to serve as a theoretical fundament. These ideals derive from the Swedish Government Official Reports that preceded the reform of user boards in schools, and are identified as the following: participation, dialogue, trust, democratic schooling and influence. The study is based on cases and involves two schools with user boards and two comparative schools with informal parental influence, so called school advisory boards. The study concludes that the main difference between the two types of parental influence is the level of formality.