This essay examines the expected impact of the statury audit exemption in Sweden from anauditor perspective and any conscious changes made on the accounting firms to meet the abolition.The theoretical framework is divided into three parts where the first deals with the concept of audit, who the stakeholders are to revised information, the auditor's function from an agent and positive accountingtheoretical perspective and the expectation gap of what an auditor cando and what the client expect audit to be. The second part deals with the audit exemptions and effects in Denmark and England. The last section addresses the current debate, studies and statements by FAR SRS, small businesses, banks and the tax authority.The essay is essentially inductive with a phenomenological operator perspective. The thesis has a qualitative approach with four respondents who are authorized or approved as an auditor with extensive experience, active on four different accounting firms. The questionnaire is divided into two parts where the first part consists of a number of very open questions and the other part of more structured questions in order to obtain comprehensive answers.The survey shows that a number of new services, certifications and authentication degrees are to be expected in Sweden aswell.

This essay is a study regarding the existence of Bronze Ages and Iron Ages battlefields in Scandinavia and the possibility to trace and find them by using the Battlefield Archaeological Method.Based on a theoretical background and results from historical battlefield research and excavation experiences, the discussion deals with some of the problems and possibilities of applying the Battlefield Archaeological Method on older places. The existence of these battlegrounds is also an unknown factor, and a major part of this study is trying to find evidence of their existence. For that purpose I am using as an example a deeper analysis of an Iron Age battlefield archaeological excavation in Germany in order to compare and draw parallels with the Scandinavian society of that time. I am also using the evolution of weaponry, in particular the sword, to show parallels between the Mediterranean and the Scandinavian societies in the matter of warfare and tactics..

The purpose of this study has been to look into and analyze the view on sex equality in textbooks and teaching media, and teaching of a group of upper secondary school teachers, through a gender perspective. The teachers teach subjects within social- and political science. The two questions that I wanted to answer are: What views do the teachers have on sex equality in their teaching? What views do the teachers have on sex equality in the teaching media (textbooks and other teacher media) which they have access to? Since I wanted to look into the teachers own views I chose unstructured interviews as the method of gather empirical information. To interpret the transcribed texts I chose the hermeneutic view of people as intentional.

Purpose: The purpose of this study is to examine the difference in return between Swedish and Russian hedge funds while considering the risk taken.Method: This study is based on quantitative data on funds' historical returns from the electronic database Morningstar.se. Additional data is taken from the funds websites, the Swedish National Bank and Fondbolagens förening.Result and conclusion: All hedge funds, both the Russian and Swedish performed better thanthe index. The Russian hedge funds nevertheless performed better than their Swedishcounterparts in all three evaluation methods..

This essay investigates how the author Oline Stig creates identities for her main characters in three short stories; Midsommar, Polly Maggoo and Den längsta dagen from the collection Den andra himlen (2007).My investigation is based on concepts chosen from psychology and narratology: First, Jonas Stier?s definition of human identity. In his definition he focuses on a person?s social context. He also considers identity formation as an ongoing, ever- changing process.

This is a sociological study of religion that examines how gender and female Muslim identity is expressed during the Muslim fasting month of Ramadan in the swedish paper Dagens Nyheter in the year 1951, 1989 and 2009. The aim is to see who creates the image of Islam and Muslims in general and in particular the image of the Muslim woman and whose Islam is given space in the article material. The picture has changed with the increase in immigration from Muslim countries and that we have gone from a modern to a late modern society in which other patterns shape our identity. The historical summary of the paper Dagens Nyheter illustrates how the Swedish society is formed in relation to Islam and Muslims. It provides a deeper understanding of the problems in the swedish multicultural society today..

The aim of this essay is to examine the experiences of an introduction process of newcomers through an integrative perspective, by two guiding questions: How does the examined organization socialize newcomers? How is the organizational socialization experienced by the employees? Most Swedish corporations engage in some form of workplace introduction and this introduction should give the newcomer an understanding of his work and its relation to the organizations other business practices. Earlier studies have mostly focused on the effects of socialization tactics but few on the experience. This study, based on qualitative interviews with a regional manager, newcomers and established employees shows that the studied organization socializes its newcomers through many socialization tactics where the newcomers? personality and previous knowledge allows to direct the socialization process.

Syftet med denna studie har varit att undersöka hur nätverksarbetet inom socialtjänsten upplevdes ur ett brukarperspektiv i en medelstor kommun i Sverige. I den studerade kommunen användes nätverksarbete som en insats för barn och ungdomar aktuella inom socialtjänsten. Nätverksarbetet innebar en samverkan mellan de privata och de professionella aktörerna för att uppnå hållbara lösningar för ungdomarna och deras familjer. Studien genomfördes kvalitativt via åtta intervjuer med föräldrar till barn och ungdomar aktuella inom socialtjänsten där nätverksarbetet hade genomförts som en insats. I resultatredovisningen och analysen har systemteori och de salutogena perspektivets tre begrepp; begriplighet, hanterbarhet och meningsfullhet samt empowerment används.

The aim of this study was to examine how clients who have or have previously had a drug- and/or alcohol addiction experienced interchanges with social workers. In this study, eight semi-structured interviews were made with respondents from an out-patient clinic in a small town in Sweden. Questions were asked regarding clients? experience of the social workers' attitudes during the initial meeting as well as all continuing meetings. Other possible variables that affected the interchanges, either positively or negatively, including how the clients wanted to be treated, were also explored.

This paper examines how Hinduism and Buddhism are portrayed in three textbooks for an upper secondary school course in religion and is limited to a selection of books published in 2009. Based on a qualitative content analysis, the paper examines the extent to which there is an intentional division, that is to say a line between ?them and us? in the ways in which the religions are described, and to what extent the description of these religions in the textbooks are Eurocentric. The study focuses on whether or not there is a ?them and us? perspective in the different books and if so, the ways in which this approach is evident.The result of this study shows that traces of a ?them and us? perspective can be found in all three books.

This thesis follows a qualitative method and aim to describe firms? international business at an emerging market seen from a network perspective. The purpose of the thesis is to study in what way business relations and networks influence the process of internationalization and describe the way in which companies handle the external network in relation to acquisitions. Further does our purpose include analyzing if a firm?s network may be the main factor for why international business occurs.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

The aim of this study is to examine the collection One Thousand and One Nights (also: The Arabian Nights) from a european perspective, by comparing different european translations. The study focuses on three translations into Swedish from different periods of time and how the tales have changed in the translation process - depending on the prevailing line of approach and Western perceptions of Eastern standards. The thesis of the study is that Eastern culture, from a Western perspective, has been seen as exotic and different but not as a high literary culture and that this view has affected the translations into european languages. The study shows, among other things, that Western culture is many times considered normative in the translations and that the translators often give their own voices a prominent role, also that common Western notions of the East affects the translations.The word ?orientalism? is used frequently in the study and it refers primarily to the image of the Orient as it is described in Edward Saids' book Orientalism: as a Western construction whose main purpose is to strengthen its own conception of the Orient and thereby strengthen the Western identity as better than the Orient.

During the last 100-200 years people have change their way of living and the condition and need for survival is no longer depending on the agricultural work. The forestry has replaced the farming and a lot of the natural pastural have been lost. Wessmantorp in the north part of Skåne is an old place for forestry and farming where people have been living for several hundred years. Studies of selected parts of the everyday landscape, that earlier have been settlement with small crofter?s holding, show that the changes in the landscape mostly depends on the human factor and that a lot of the cultivable soil have been replaced with spruce. Some of the areas, which the earlier dwellings were placed, still contain some remains of old house foundations and stone fences and can regard as being of an historical value. The studies provide the reader with a short background, the place as it is today and the changes of the land use in Wessmantorp.

Cloud computing has become a very publicized and popular concept in recent years, both in business literature and research, where data ownership is the security aspect which has usually been ranked the highest of the disadvantages that can be identified with cloud services. Today there is a lack of research on information ownership from an informatics perspective, as it is most often discussed from a legal perspective.In our study we interviewed six different companies that use cloud services, on which attitudes and reasoning they had on their information ownership. We compared these attitudes with the attitudes we identified in business literature and research on the subject. In business literature we found four recurring themes which were very clear about how a company should govern information ownership.Overall the results of our interviews showed that there is widespread ignorance at the companies on how information ownership in the cloud is regulated between the company and the cloud provider. All companies expressed that they had not experienced any change in ownership when they placed their data in the cloud, and they expressed no major concerns about how the ownership was handled.