Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

Syftet med denna rapport är att undersöka om det går att integrera en inomhusantenn i ett textilt material. Rapporten utgår från en design breif från företaget Teracom Group som är en del av kampanjen ?The Optimal Indoor Antenna?. Problemet som uppstått är att Boxer Danmark anser att den danska populationen inte tycker att de befintliga inomhusantennerna är tillräckligt estetiskt tilltalande. Detta problem har det forskats kring genom litteraturstudier, empiriska studier, material- och designstudier samt produktutveckling.

The aim of this study is to contribute knowledge about how preschool teachers reason around their role in the work with children being maltreated. The study has been based on the following questions: How do the preschool teachers identify children being maltreated ? How do the preschool teachers act after they have identified a child thats being maltreated? What difficulties experienced preschool teachers based on their professional roles related to child maltreatment? The method used in the study is a focus group interview, which is a kind of informal group discussion. The result shows that there are difficulties in the preschool regarding the work with children being maltreated. Some of the difficulties that the preschool teachers raised was the contact with the guardians, society?s negative perception of the social services, that all the notifications must go through the pre-school manager and that they don?t have so much experience of notifications. .

The forgotten group: A study of support for relatives of incarcerated individuals. The daily lives of relatives of an incarcerated individual are affected and changed by the fact that their kin has become incarcerated. This made us want to research what kind of support these individuals are in need of and what kind of support the society is offering them today. Because of their kins behaviour, these individuals are also often exposed to feelings of shame and stigma. Therefore we have, with Goffmans theory of stigma in mind, looked into how this affects the relatives daily lives.

ABSTRACT The aim of this thesis is to illustrate how surgical operation theatre nurses perceive debriefing within emergency health care. The study has a qualitative design with semi structured interviews that have been performed with seven operating room nurses working in emergency health care. The strategic selection consists of professional operation theatre nurses working in emergency care at Uppsala University Hospital. The main goal of this thesis is to increase the understanding of debriefing and to highlight the need of debriefing after difficult or unexpected events in the emergency health care profession.The interviewed nurses perceive debriefing as an important way to develop the day to day work, but also as a way to unburden the staff at the time of bigger traumas. Even though the effect of debriefing is not univocally positive in the literature, the staff perceives that it reduces different kinds of stress.

Many dogs in Sweden are put up for adoption at the Swedish buy- and sales site?Blocket?. This because in Sweden, rescue shelters mostly takes in dogs that have been confiscated by the police. The aim of this study was to investigate what kind of dogs that are put up for adoption and why owners put their dog up for adoption and also compare the results with those from other countries. 800 dog advertisements from ?Blocket? were collected in the study between January 31st and April 10th 2012.

Syftet med denna studie har varit att undersöka de svenska politiska partiernas åsikter gällande den förstärkning av personvalsinslaget som infördes år 1998 samt att fastslå hur dessa ställer sig gentemot en ytterligare reformering av valsystemet. Valreformer är historiskt ett politiskt område inom vilket det förekommit stora motsättningar enligt den traditionella ?höger vänsterskalan?. I studien analyseras huruvida dessa kvarstår efter den senaste reformen. För att ytterligare studera partiernas åsikter har dessa även analyserats i enlighet med Grid-Group teorins analysverktyg.

Sweden has for years been struggling with high youth unemployment. The problem is also a hot topic of discussion among experts and politicians, often leading to different proposals to solve the problem. The government chose in 2006 to do something about youth unemployment by lowering payroll taxes for employees up to 25 years. But many experts and studies show that the effects failed to materialize.This study will try to find out if the government subsidies have given any effect on the youth unenployment either by new jobs created or by movement in the labor force. I will use a regression model with an dependent, "difference in difference" variable where the change in the number of employed young people are compared to the change in the number of employed in the subsequent age group.The results show that subsidies are not given any positive effect on the youth employment rate in relation to the subsequent age group..

Uppsatsens teoriavsnitt uppställer en referensram som i stora drag innefattar inköpsteori, relationsteori och teorier kring e handel. Uppsatsens empiri bygger främst på intervjuer med köparföretaget Everfresh Group AB, företaget som tillhandahåller e-marknadsplatsen Fruit Line AB och tre leverantörer. Den e-marknadsplats som fallföretaget implementerat misslyckades. Anledningarna till detta var flera. Bland annat är en orsak att komplexiteten av produkterna på denna marknad är för stor.

In this paper I study how the repeal of the Swedish wealth tax (1 of January 2007) has affected people´s labour supply behaviour. This particular issue is relevant because it may help us understand some of the effects of the earnings tax changes that have taken place in Sweden. Accoring to standard economic theory a repealed wealth tax is similar to an income effect for the persons who previously paid the tax. That means that they theoretically will want to consume more leisure, that is decrease their labour supply. The method I am using to test this hypothesis is a difference-in-difference approach where the treatment group consists of persons who previously paid the tax and the control group of comparable persons who did not pay the tax.

The aim of this study is to examine physical education teachers? and students? views on the thesis and its part in the physical teacher education program at The Swedish School of Sport and Health Sciences.Does the view on the thesis differ between techers/students and the program with its curriculum and other policy documents?What does students/teachers value in a thesis?Does teachers/students have a mutual habitus concerning the thesis in the form of essay writing and how is this expressed?The study is based on a qualitative survey in which the respondents mainly answered open-ended questions with written answers. These answers have been categorized and analyzed with the aims of the study and the previous research in mind. The views on the purpose of the thesis differ, both within the group teachers/students and to a certain degree in relation to policy documents. The value of the thesis differs within the group.

The purpose of the study was from the perspective of young people that has completed a stay at HVB-home. The respondents are between 15-21 years both boys and girls. The basic questions were: How do the respondents look upon this HVB-homes service process? How do the respondents look upon this HVB-homes service contents? How do the respondents look upon this HVB-homes service regarding available information and how the staff is available? What positive and negative experience do they have from their stay at the HVB-home? We also wish to get a picture of what is important to change to improve the quality on this HVB-home. To receive answers to those questions we formed a questionnaire.

This thesis applies a discourse theoretical approach in order to examine in whatways and with what possible meanings the library at KVINFO participates in the overall gender discourse in society. This means that our reading takes place at a metatheoretical level, focussing on the library as a constructor of meaning in relation to society's gender discourse.Besides the actual reading, the thesis argues for the fruitfulness of using both a discourse theoretical and a feministic perspective in the field of Library and Information Science. By looking at libraries in general through a lens provided by these perspectives, libraries are staged as battlegrounds for competing discourses,that attempt to promote its particular knowledge claim on how reality should be perceived.The reading shows that it is possible to perceive the library at KVINFO as amaterial articulation that takes shape by and is part in a feministic counterdiscourse against the masculinistic hegemonic discourse, which throughout ?hisstory? has positioned women as ?the other?, and established men as the normative category in society, including the libraries. Through its practise KVINFO has contributed to a change in the collective identity ascribed to women.

Inom The Nuance Group, vilket är ett ledande globalt företag inom tax-free, finns det en finansiell syn på verksamheten som kan utvidgas till att bli mer konkurrenskraftig. Syftet med denna uppsats är att upptäcka och synliggöra faktorer och perspektiv i företaget som kan utvidga den traditionella finansiella styrningen och bidra till bättre verksamhet och balanserad styrning. Med hjälp av fyra perspektiv har vi belyst betydelsen av medarbetare, kunder och processer, som i samverkan med de finansiella aspekterna kan utgöra en del av företagets ekonomistyrning. Genom att bryta ner The Nuance Groups verksamhet i olika perspektiv skapas det mer fokus på särskilda fokusområden där företaget lättare kan se vilka områden som är viktiga för framgång. Utarbetningen av mål, mått och framgångsfaktorer inom varje perspektiv bidrar till fokusering inom perspektiven samtidigt som mellan dem skapas det förutsättningar för balans.

Parallel imports often lead to lowered prices and is therefore regarded as good from a consumer's point of view. From a business'point of view this is not always the case. When do parallel imports occur? Is it possible to prevent parallel imports to protect an introduction of a product in another member state? The purpose of this thesis is to present situations where parallel imports occur and to see if it is compatible with competition law to prevent parallel imports. Furthermore I will analyse the future development after the group exemption of vertical restraints enters into force in June 2000.