On November 1st 2010 the obligatory audit was removed in Sweden for small companies. What factors influence such companies to have their financial reports audited, and what factors exert the strongest influence. Purpose: The authors would like to investigate factors that affect companies with voluntary audits in Skåne län to continue with the audit. The authors also wish to examine the factors that have the strongest impact on the choice to adopt auditing. Method: A quantitative study has been conducted in which aquestionnaire was sent to companies in Skåne Län Conclusion: The factors that affect smaller companies to continue with audit are as follows: Accounting quality, cost, creditors (loans), suppliers / customers, the tax office and distort competition.

This paper investigates the methods used by teachers when teaching elementary mathematics to children with Swedish as their second language. The original mathematical terminology derives from Latin, Greek and Arabic, this terminology is not of great importance in this paper, the everyday language spoken in elementary classes when teaching mathematical concepts and calculations to younger children is. The use of everyday language is an advantage for children with Swedish as their second language as mathematical problems presented in a more plain language is easier to comprehend and solve than problems in mere numerals. Special teachers in home language classes often have the task of clarifying the mathematical concepts, introduced to the children during mathematical lessons, in the pupils first acquired language. A qualitative method was used in this study.

This thesis is a study of spatial practice and literary depictions of homes in novels by Elsie Johansson, Kerstin Thorvall and Kristina Sandberg. The theoretical perspective is based on Henri Lefebvre´s view on social space, and on the concept of spatial practice. Research questions are: What homes are depicted? How does spatial practice function in the texts? How does the depictedspatial practice relate to norms and ideals?The novels, published 1993-2014, depict an interesting period in Swedish history (cirka 1920-1970) when politics and society at large was deeply involved in reshaping the homes and lives of Swedish citizens. The aim was to turn the citizens into new, healthy and rational parts of the new and rational society.

ABSTRACTTitel: Bolånetakets påverkan på bostadsmarknaden ? Ur konsumenternas synvinkelNivå: C-uppsats i ämnet företagsekonomiFörfattare: Johan Sandberg och Joel ByströmHandledare: Aihie OsarenkhoeDatum: 2012 - 05Syfte: Syftet med detta arbete är att undersöka hur förväntningarna var inför införandet, ochhur konsumenterna påverkats av det nya bolånetaket som infördes 1 oktober 2010. När detnu gått 18 månader sedan införandet, hur har bostadsmarknaden påverkats urkonsumenternas synvinkel?Arbetets bidrag: Tidigare studier inom området (t.ex. Gauffin, 2011; Bekeris & Lagelius,2011; Claesson & Megaache, 2011) fokuserar på hur hur bostadsmarknaden i sin helhet harpåverkats av bolånetaket, med främsta inriktning på bostadsrätter i Stockholm.

The food industry is one of the fastest growing industries in Swedish e-commerce today. However, e-commerce still represents a very small part of the total food sales in Sweden. Experts have noted that, in order for e-commerce to expand in this field, Internet food sales must increase.The aim of this study is to form an understanding of why Swedes do not purchase more food products online. The theoretical framework consists of various marketing theories concerning consumer behavior and the acceptance of new innovations. The methodology used for the purpose of this study has a qualitative approach and in order to answer the questions at hand two focus groups were assembled.

The purpose of this paper is to create an understanding of the negotiation process behind the decision of who will stay at home with a sick child and to develop the knowledge of the mechanisms considered to affect the negotiation process, in particular, the mechanisms likely to contribute to an uneven use of care leave. In the study six interviews were conducted with three sets of parents. These interviews were then analysed with Janet Finch?s (1989) definition of negotiation of family responsibilities. The study finds that the negotiation on care leave is a result of the negotiation of the shared view of reality.

This master thesis deals with the theme of memory, it is through an artistic process I have investigated and peeled off to a specific memory, the hut. It is in the work of the personal memory through a craft process it transforms into something public. The hut is constructed out of corrugated boxes, corrugated boxes casted in clay. To cast an object differs according to me from sculpting the object; it is the function rather than the sensual feeling that is sought after. It is about the clarity and accuracy through the casted object that suggest something vague and indeterminate.

Folkhälsovetenskapligt program.

The purpose with this final paper was to examine how the collaboration between parents and teachers can manifest itself. With collaboration, we mean the dialogue that has to exist between parents and teachers in regards to e.g. how well informed the parents are about the regulated principles on which the education plan is built on, and in which way they can take part in and influence the system. This is to empathize on the fact that a good collaboration between parents and teachers help create a good foundation for the pupil?s ability to learn.The method that we have used are questionnaires given to parents and teachers along with studies of literature both as means of furthering our studies as well as a basis for the design of the questionnaires.

The aim of this thesis is to study through discourse analysis how users talk about librarians and the librarian profession and what perceptions they have regarding it. I have tried to do this by asking the questions: How do the users describe librarians and the librarian profession? Are there any patterns in what they say? The method and theory I have used is Laclau and Mouffes? discourse theory and partially structured interviews. The material consists of interviews with eight users that are both women and men, both students and members of the public and they were between 25 and 50 years old. In the material I found two discourses: the discourse about librarians and the discourse about the librarian profession.

It is well known that small businesses and entrepreneurs in the initial phase has difficult to gain access to external capital and bank loans. With the background of the problems that entrepreneurs face when they ask for capital has since the financial crisis the phenomenon of crowdfunding developed and evolved. Crowdfunding is an alternative source of funding for entrepreneurs to fund their ideas through small or medium-sized capital contribution from a larger amount of investors, often investors who have any kind of relationship with the entrepreneur or to the very idea. This study examined the factors that motivate and guide an investor's decisions when they select their projects. The results of the study show that the motives of the various existing forms of crowdfunding is big.

Swedish migration law states that a person who wants to seek a residence permit based on family ties has to apply from the home country. This essay applies to cases when families that live in Sweden have to come apart when one parent has to return to the home country to seek a permit to which he or she is entitled.The rule causes families unnecessary suffering. This essay analyzes the reasons behind the rule and argues that it is compatible neither with Swedish policy of children's rights and gender equality nor with the international conventions that have been ratified.Furthermore, it is investigated whether the migration authorities act in compli-ance with the intentions behind the law. It is concluded that the Migration Board, despite their own critique of the rule, makes an unnecessarily restrictive interpre-tation. This results in a situation where no one takes responsibility for the conse-quences for the affected families.

Utredningshemmet in Hässleholm, Sweden, is a special residential home for acute management and investigative evaluation of juvenile delinquents.Utredningshemmet has, since 1991, used an investigative model, which is based on systems theory. The investigative work is done in close co-operation with social workers, youths and their parents.This study takes into account the youths, who have had a commissioned placement to carry out an investigation of their needs of care and treatment, 71 juvenile delinquent cases. They are divided into three one year intervals: 17 cases in 1993, 28 cases in 1998 and 26 cases in 2003.The purpose of this evaluation is to illustrate changes in the social workers, parents and youth's level of satisfaction during the development of the special residential home's investigative model.Approximately one to three months after discharges social workers, youths and their parents completed a level of satisfaction questionnaire. The results demonstrate no significant difference in the level of satisfaction between different time periods. There are, however, differences in satisfaction levels between social workers, who have the highest level of satisfaction, parents, who have the next highest level and finally the youths level of satisfaction..

Background: Increasingly, companies choose to finance their business with corporate bonds which has resulted in an increased demand on credit ratings. As such the rating agencies have a very important role in the financial markets. Examining the value of a credit-rating can be very interesting for both issuer and investor. Purpose: The purpose of the study is to identify and define the value of rating. Execution: The study is built upon nine interviews with rated and non-rated firms and investors.

Researchers claim that stress has become a word of fashion and is now frequently used. They also state that there is no accepted definition that can easily describe the concept. In this essay, I have examined children and stress. The aim of the diploma work is to illustrate stress more closely the stress concept, the underlying reasons that can influence children and how teachers and school staff support children in their stress handling. My three issues are: What is stress? What stressors put children, at home and at school, in a stress situation? How can teachers help children to manage their stress? The diploma work is based on a literature study in order to find out what has been written on the subject in earlier research.