This paper analyzes the auditor choices for a sample of 300 predominantly small Swedish firms, all located in Umeå. Our hypothesis was based on the complexity of a firm, the need of external financing, leverage, and the need of extra consultance from the auditfirm. Our definition of auditor quality is based on prior studies, and is frequently used by authors in this area. The assumption is based on that the auditor quality increases with the size of the auditfirm and the degree of the auditor. The auditor quality is therefor depending on the choice between an auditor from the group ?Big 5? or not, and the choice of an auditor with an higher degree.

Denna uppsats rör den moral som presenteras för oss i amerikanska äventyrsfilmer. Tre filmer, King Arthur, Robin Hood och Gladiator, presenteras och analyseras. Hjältens handlingar är i fokus men även antagonisten och andra bikaraktärers handlingar är av vikt. Detta ställs mot den traditionella pliktetiken då vi får se om hjältens handlingar är förenliga eller strider mot den. En diskussion följer också kring filmernas upplägg och vad lockelsen med denna typ av film egentligen är..

This thesis focuses on employers? use of non-­?solicitation of employees in commercial contracts within the union?s internal market and how this can result in restrictive practices in violation of European law. Using legal method, legal economic considerations, and guidance from modern American legal development in antitrust law, this thesis is aiming to investigate how this kind of anticompetitive cooperation in the European labor market should be assessed. The result seems to be that despite a distinct and pronounced restrictive approach to the application of EU competition rules in the labor market, there are strong incentives and not any legal impediment to apply Article 101 TFEU on no cold call agreements between employers. .

Background: Corporate Responsibility is not a new concept however in recent times more companies are starting to use different kinds of responsibility disclosures. These disclosures are voluntary and corporations may use them in the way they find suits them best. There is a lot of research in this field and there is no single explanation for what Corporate Responsibility is and how corporations should relate to it.Purpose: The purpose of the study is to examine the relationship between the controlling owners of corporations and CSR disclosure.Method: We use a content analysis and a survey study to examine the relationship between corporate controlling owners and the CSR disclosure.Conclusions: Our results show that controlling owners have little effect on the different dimensions of CSR disclosure. We have however found some differences between the different owner categories where some categories are found to use CSR disclosure to a greater extent..

Hard competition amongst the editorial world of magazines today has led to increased differentiation of the content as well as the visual communication. In this study, the graphic elements of the magazine cover was analyzed to establish how the magazines character is being conveyed by the cover design. In a case study the covers of the Swedish publications of fashion magazine BON and ELLE was semantically analyzed.The conclusion was made that the logotype plays the biggest part in conveying the magazine?s character. Secondly, the front cover headlines shape and size matter a great deal for the overall impression.

abstractThe aim of this essay is to try to convince the reader that relativism and postmodernism (the latter implying the former, but not the other way around) can be reasonable methods for the social sciences, rather than the irresponsible play of ?extremes? theories of this kind sometimes are made out to be.The intention is to do this by way of the later Wittgenstein, the philosophy of whom is the foundation for what is termed relativism and postmodernism in this essay (definitions of a kind that are here claimed to be missing from the discourse of the social sciences). The essay also contains an empirical presentation/analysis, displaying the Wittgensteinian theory through an aspect of the American Civil Rights movement of the 1950s and -60s..

Sweden?s energy consumption is divided into three major sectors. One of them is the industry sector. One third of Sweden?s energy consumption is converted in the industries.

Transcending sound design is possible. There are unseen possibilities and a great potential for improvement and development in sound and music design ? but there is a great difficulty penetrating the obstacles that lies in the way for such development to take place and to exist. The difficulties in being negotiable and productive lies more within the limits of the audience it has to gain, than in itself. It is as though music and sound design has to evolve very slowly, in an almost evolutionary style; one step at a time, to be accepted.

Background: Today small business firms represent a considerable part of swedish economy, and the number of small firms has steadily increased the last ten years in relation to the total employment. The fact that there are firms willing to grow, it ought to be interesting observing their motives of growth, and what kind of strategies that can be identifiable in these firms. Purpose: To examine the motives of growth in small business firms, and to study which growth strategies the firms use when expanding their business. Realization: The study is accomplished through telephone interviews with six small business firms in the province of Jönköping. The firms contain between 10-49 employees.

This thesis will discuss teachers handling of the background, experience and earlier acquired knowledge of students. Our aim is to study the teachers? use of the cultural knowledge that of which the students already possess and the consideration the teachers have for the students own parental tongue. From this we want to see if there are any obstacles or pits with the work of gathering up experiences. The study is based on interviews with seven different teachers at a multi cultural elementary school in one the suburbs of Stockholm.

Crowdfunding is a phenomenon that is subject to a great growth during the recent years, and the growth rate doesn't seem to stagnate. When new legislation named the JOBS Act in the U.S. becomes effective in late 2015, crowd equity will surely become a popular tool for financing businesses. Because crowdfunding great popularity is caused by the possibility to reach out to crowds through the internet, it is a global phenomenon, why it's relevant to examine current legislations in jurisdictions. This thesis covers an examination of Swedish laws of how they govern crowdfunding, and also suggestions on how the laws should be changed to more efficiently  correspond with the purposes of crowdfunding..

During the 20 century millions of people have escaped from war, threat against their human rights, economic injustices and pursuit. The great numbers of fleeing people have lead to difficulties in asylum investigation in the countries, which receive the asylum seekers. Sweden is a country, which has ratified the Genéveconvention 1954, and receives the asylum seekers. The great numbers of asylum seekers have caused among other things long time of waiting for the asylum seekers, sometimes up to 2-3 years. This implies some consequences both for the asylum seeker and for the community.

The aim of this study is to examine the information behavior of younger seniors with a special focus on the Internet. Using a qualitative method consisting of a case study, including observations, diaries, questionnaires, and information diaries, we were able to compare the information behavior of the seniors in their use of the Internet, with the information behavior in their everyday life. The result of the study shows that the respondents led very active lives and used many different information sources in everyday life. They did not only seek information, but also assimilated it, often with a purpose to mediate it to other people. The motives behind the information use in everyday life were mainly connected to their life situations.

This essay examines how the conflict in Libya in 2011 was reported by the Swedish newspaper Dagens Nyheter and the American newspaper The New York Times. The purpose is to examine how the conflict is portrayed and what similarities and differences that exist between the two newspapers. We have used a quantitative content analysis and critical discourse analysis to get our results. In conclusion, both newspapers polarize the conflict to a large extent, resulting in a one-sided and biased account. However The New York Times is more objective and neutral in its portrayal of the conflict..

This thesis, drawing from several empirical investigations, reaches the conclusion that there seems to be a positive correlation between the level of democracy and the level of state capacity in Latin American countries. This correlation is explained by a hypothesis derived from Rational Choice theory. With some important caveats, this conclusion is then applied to the discussion about democracy as a form of government. Within democracy, the thesis also offers an insight into different electoral systems and its possible implications, mostly on a theoretical level. The thesis only exists in swedish as of yet..