Bachelor thesis in business administration with emphasis in accounting and auditing. Spring term 2011, Mälardalens Högskola.Authors:Jim Hansson, Filip Sahl and Pererik Sewerin.Advisor:Lennart Bogg.Key words:Abolition of mandatory auditing, optional audit, auditor, audit.Title:The role of audit in a credit review - impact from the creditor's perspectiveBackground:As of November 1st2010, auditing became optional for micro companies in Sweden. This leads to an opportunity for about 70 % of the joint-stock companies to choose whether or not to keep their auditors. Creditors are affected by this as they may receive a less trustworthy base to make a good credit review if many companies choose to proceed their accountings without the control of an auditor. Creditors have the option to require that companies are to be reviewed by auditors, while authorized accounting consultants may be a possible substitute as a quality control for the accountings.Purpose:The purpose of this thesis is to examine what impact optional audit has had in credit processes so far and look into alternative forms of reviews for businesses.Problem definition:? Does auditing simplify for the creditors in a credit review? ? Is there some kind of accounting that could be a substitute for the audit?Method:The study is qualitative in character through six interviews.

The independent audit function plays an important role in our modern society as it strengthens the credibility of information given out by firms. A fundamental condition for the maintenance of confidence towards the audit function is the auditor?s independence. This phenomenon has been acknowledged threw several well-known audit scandals during the last decade, including the classical Enronscandal. In the repercussions of these huge auditing scandals, governments all over the world were now founding more restrictive rules and laws about audit independence.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

SammanfattningSyfte och frågeställningar:Syftet med denna studie är att undersöka elevers och lärares syn på orsaker till varför elever får betyget Icke Godkänt i kursen idrott och hälsa A på gymnasiet samt på vilka sätt lärarnas åtgärder motsvarar den problembild eleverna upplever. Utifrån syftet har följande frågeställningar formulerats: Vad ligger, enlig lärare och elever, till grund för bedömning och betygsättning i idrott och hälsa A? Vilka är, enligt lärare och elever, orsakerna till att elever får betyget Icke Godkänt i idrott och hälsa A? Vilka åtgärder vidtar lärare för elever som ej uppnår kursmålen för betyget Godkänt i idrott och hälsa A? På vilka sätt motsvarar lärarnas åtgärder elevernas syn på orsaker till betyget Icke Godkänt i idrott och hälsa A?Metod:Metoden som användes för studien var semistrukturerade kvalitativa forskningsintervjuer. Tre lärare och sju elever ifrån tre olika gymnasieskolor i Stockholm, en i söderort, en i norrort och en från innerstaden, deltog i studien. Kriterierna för deltagande var att eleverna skulle ha avslutat kursen idrott och hälsa A och haft läraren som blir intervjuad som sin lärare i den kursen.Resultat:Resultatet visar att elever och lärares syn skiljer sig till viss del gällande vad som är betygsgrundande.

The knowledge of early employment experiences has evolved over the last decade in countries such as Australia and Great Britain. In Sweden, this type of research is still unusual and the aim of this study was to break new ground by highlighting some areas that could be of extra interest in the Swedish early employment research to come. A focus in the study was to give an overview of what job sectors school students work in; and the amount of jobs aquired through school-organized work placement, private social networks or personal marketing of own merits. In addition to this, a multi variate analysis was carried out to find patterns in the picture of early employment experiences among students at upper secondary school. The findings of the study has relevance for ways of conducting career counselling and therefore the general aim of this study is to point out the importance of developing the practises of vocational psychology.A survey among 74 teenaged school students with economics as their main subject has been carried out in a mid-size Swedish city May 2012.

All since Thomas Kuhn?s strongly influential The Structure of Scientific Revolutions the Philosophy of Science and ?even more so ?the Social Sciences have contained a greater amount of theories that could be described as more or less relativistic, meaning that the standards of justification or truth thereafter more often were said to be relative to language, culture, or biological makeup. One of the more elaborate ways of developing Thomas Kuhn?s theories in a more relativistic direction ismade by the philosopher Richard Rorty. Rorty, mainly a supporter of Thomas Kuhn, is also a philosopher who has been seen as a main exponent of a so called Postmodern philosophy.My intention in this thesis is to evaluate whether Kuhn's and Rorty's theories of science and knowledge could be regarded as relativism, in respects of their view of incommensurability, rational argumentation, and of their position vis-á-vis the more conventional picture of scientific knowledge and truth.

The Employment Protection Act (1982:80; LAS) is one of the cornerstones of the labour law that regulates the relationship between employer and employee. The central rule as stated in 4 § LAS is valid for an indefinite term. LAS is a semi-optional law in accordance with 2 § LAS which facilitates deviation from the central rule.Temporary employment is dealt with in 5 and 6 §§ LAS, regulations and collective bargaining agreements. The purpose of the legislative change on July 12007 was to simplify the use of temporary employment and to make the law more predictable and easier to interpret. The previous law was unnecessarily difficult for the employer to know when to put into practice.

This Master's thesis explores representations of sexual agency in contemporary, Swedish novels for young adults. Using a representational theory approach the thesis analyzes 24 novels published in 2000 ? 2013. Addressing the following research questions: how is sexual agency constructed and regulated relative to gender performativity in Swedish novels for young adults? How are situations of sexual abuse and sexual ?grey zones? (situations that border on abuse) represented and being made intelligible in the texts? What are the consequences of representations of sexual agency? In the readings of the novels discourse analysis and theories on cultural representation and power have served as the critical points of entry, as well as the methodological basis for the study.

For centuries, the human body has been used as a mean to project the norms, moral values and aesthetic preferences that exist throughout society. It has been controlled through constrictive fashion, family and social virtues and through how we perceive gender and sexuality. This essay strives to show, not only how the body and the aesthetic values coexist, but also how they work together and influence each other, with the body as the aesthetic medium. To do this, Michel Foucault?s writings of sexuality and his theories on morality and discipline, as well as Judith Butler?s works on normativity and performativity are being used.

Forestry and forest products are vital components of the Swedish economy but the forest is also important for recreation, hunting, out-door life and conserving biodiversity. The Swedish Forest Act has two equally important objectives, production and environmental protection. Polytax is the Swedish Forest Agency´s inventory programme which monitors progress toward the two objectives in connection with regeneration fellings. It includes data on environmental protection measures taken in connection with regeneration fellings. 30 § of the Swedish Forestry Act and related regulations specify the demands for conserva-tion of nature.

The main objective of this essay is to examine how the identities of young people are influenced by their choice of an individual sport or a team sport.The following questions are the focus of the essay:? How does the sport influence the creation of an identity for active young people?? How will the choice of an individual sport or a team sport affect the development of an identity in young people who practises sport?To achieve the objective of this essay I have used a qualitative research approach. The empirical material has been collected with help of eight semi-structured interviews. Four of them were held with young people who practised swimming and the other four with young people who played soccer. The essay is structured from Derek Layders model regarding how to understand the social reality.

According to the basic values of the Swedish Trotting Association the horse and its welfare should always be held in highest consideration. One part of the animal welfare work in the organization is to ensure good horse management practices by controlling all active trainers through the local licensing committees situated at the Swedish racetracks. The Swedish Board of Agriculture stated that high quality animal welfare assurance programs used by the industry organizations can be used in the risk assessment of the official animal welfare control to make the official control work more effective and the ambition of the Swedish Trotting Association is to establish an animal welfare assurance program which may be approved by the Swedish Board of Agriculture. Racehorses are exposed to welfare hazards both in their management as well as during training and racing and factors like handling, training, feedstuff, stable environment, medication and the possibility to express natural behavior all affect the welfare of the horses. The aim of the project is to investigate and evaluate the animal welfare work performed by the licensing committees and to give advice on how to improve the industry?s animal welfare control.

RISKfree ? ett system för riskhantering inom programvaruprojektI dagens IT-centrerade värld sker utvecklingen av hårdvara och programvara i en rasande takt. Om ett företag skall ha möjlighet att vara konkurrenskraftigt i denna utvecklingstakt, krävs det snabba och effektiva metoder i utvecklingsprocessen. Dessa krav från omvärlden på nya och mer komplexa produkter och tjänster innebär ofta nya och större risker för ett utvecklingsprojekt; både ekonomiska som tidsmässiga.Analyser av programvaruprojekt som har misslyckats visar att många av deras problem och risker kunde ha undvikits eller åtminstone drastiskt reducerats med hjälp av riskhantering. Oftast är det en optimistisk entusiasm över projektet som överskuggar viktiga varningssignaler om risker och problem enligt B.W.

SummaryThis master thesis in ethnology examines the practices around the phenomena of vintage andsecond-hand clothing in the early twenty-first century. The resurgence of vintage and retro confirmsa craze for the style periods of the past and are linked to a more widespread interest in yesterday'sfashion and objects. Television and other media outlets showcasing vintage display that it issomething that interests many in society today. More vintage dealers are pushing to change theoutlook and perspective on an old, worn in object or piece of clothing. The idea is that this objector piece of clothing holds the magic of the past and therefore becomes valuable or sought after.

SammanfattningSyfte och frågeställningarSyftet med studien har varit att ur ett genusperspektiv undersöka synen på bedömningsgrunder i betygssättningen inom ämnet idrott och hälsa i relation till svenska, samhällskunskap och matematik bland flickor och pojkar på Natur- och samhällsprogrammet(NS). Detta har undersökts utifrån följande frågeställningar:? På vilket sätt upplever gymnasieelever på NS-programmet att de bedöms i idrott och hälsa i relation till de ämnen som syftet anger?? Vilka förutsättningar upplever eleverna finns för att nå de olika betygsstegen i skolämnena idrott och hälsa, samhällskunskap, matematik och svenska?? Hur tror eleverna att en jämställd betygsbedömning ser ut i de utvalda skolämnena?Utifrån detta kommer vi att diskutera hur eleverna bryter eller återskapar genusordningen i sina resonemang kring betygsbedömningen.MetodDen metod som använts i studien är av kvalitativ karaktär som i det här fallet varit fyra fokusgruppsintervjuer i en årskurs tvåa på NS-programmet. Vi använde oss av ett strategiskt urval för den utvalda målgruppen. För att förstå och tolka elevernas resonemang i vårt resultat har vi använt oss av Yvonne Hirdmans och Raewyn Connells genusteorier.ResultatI relationen mellan idrott och hälsa, matematik, svenska och samhällskunskap finns, enligt vårt resultat, en indikation på att kunskaperna laddas och värderas på olika sätt och får därmed olika dignitet.