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.

The aim of this study is to investigate the public libraries use of their websites in their marketing. Our study is based on the websites of 60 public libraries. The libraries are chosen because of their geographical location in three different provinces? Skåne in the south, Östergötland in the middle and Norrbotten in the north. These three choices enable us to cover densely as well as thinly populated areas, the agricultural district, the woodland and cities of various sizes.

Parenting is increasingly seen as a profession which requires training and support with the purpose of creating improved interaction. A central question appears to be how the concept of interaction is defined. The aim of this study is to examine how training programs, trainers and parents perceive this concept, whether they define it the same way and whether trainers succeed in reaching parents with the message of what it actually is that will improve in the area of interaction. The study uses a phenomenological approach and a qualitative method.The research subject is the parental training program Komet, a manual-based education program for parents. The goal of the program is to offer families training in methods that have strong scientific support in order to reduce conflicts and to improve the relation and interaction between children and parents.One important result of the study is that parents and trainers viewed the concept of interaction from different perspectives.

This thesis is based on an assignment from a unit within an international group manufacturing industrial products. The purpose of the thesis is to analyze and suggest ways to improve the cost accounting system in use at the unit. The main source of empirical data has been interviews with employees. The theoretical framework is based on a comparison between traditional/standard costing and activity-based costing (ABC). The cost accounting system in use is described in detail and classified as a traditional/standard cost accounting system.

Uppsatsens syfte var att beskriva och analysera kring varför män begår övergrepp, våldtäkt, mot kvinnor ur ett förövarpsykologiskt och psykodynamiskt perspektiv så som det beskrivs i ett urval av forskningslitteraturen. Den frågeställning som har varit i fokus för uppsatsen är; hur litteraturen beskriver och diskuterar ur ett förövarperspektiv med fokus på det psykodynamiska perspektivet övergrepp, våldtäkt, mot kvinnor. Studien utfördes i form av en selektiv kunskapsöversikt och bygger på ett urval av litteratur av svenska forskare och forskare med internationell koppling. Huvudinriktningen var att fokusera på utvalda teman där självbild/identitet, uppväxt, manlighet och alkohol användes för att belysa och strukturera upp problembilden. De viktigaste resultaten visade att förövarna var män som tidigt i livet blivit traumatiserade av olika slag.

Det primära syftet med denna mindre offerstudie är att undersöka erfarenheter och upplevelser av utsatthet för hatbrott bland personer med afrikansk bakgrund. En del av syftet är även att undersöka deras erfarenheter och upplevelser av polisens bemötande samt få en inblick i hur polisen arbetar med och hanterar hatbrott och mångfald. Centralt i studien är också vilka konsekvenser utsattheten och bemötandet kan medföra för individer men även större grupper och gemenskaper. Frågeställningarna som kommer att undersökas är därför: Vilka upplevelser och erfarenheter av utsatthet för hatbrott berättar personer med afrikansk bakgrund om? Vilka upplevelser och erfarenheter av polisens bemötande berättar personer med afrikansk bakgrund om? och Vilka arbetsinsatser mot hatbrott och mångfald berättar poliser om?Kvalitativa intervjuer har utförts med fem personer som har afrikansk bakgrund och där syftet med intervjuerna var att låta dem berätta om sina upplevelser och erfarenheter av hatbrott.

Lean Production is used by many manufacturing companies. Companies in process industries do not use Lean Production to the same extent today. This is part of the report's issue to explore how Lean Production can be applied to a company in the process industries.The investigated company is a processing company that manufactures various types of foil. The company wishes to streamline its production and has therefore asked the authors to examine if Lean Production can offer the company improvements in their production. Lean Production value stream mapping tool has been selected to identify and analyze the current state of two of its products in production.

Sveriges skolor står inför många utmaningar med sjunkande kunskapsresultat och med en ökad andel elever som mår dåligt. Förutom sin kunskapsförmedlande uppgift har skolan även en fostrande roll. Denna studie belyser betydelsen och benämningen av socialt arbete i skolan. Syftet är att undersöka vad skolpersonal upplever att socialt arbete i skolan är samt hur det sätts i relation till kunskapskraven. Studien är präglad av en induktiv ansats och bygger på fem kvalitativa intervjuer i semistrukturerad form med en rektor, kurator, barn- och ungdomsassistent samt två lärare vid en kommunal grundskola.

This report will try to evaluate the use of rented concrete casting moulds, which are used to build walls and system of joists. The evaluation is only examining the economical aspects.The cost of using concrete casting moulds is a big part of the total production expenses. Therefore it is important that the calculated price not exceeds the final costs of the casting moulds. The calculated price is the price used in the process of making an offer.The evaluation consists of a comparison of the calculated price and the final costs for three building projects. It also evaluates the exploitation of the concrete casting moulds for each project.The report is made by Sven Gynne and Anders Alexandersson at School of Engineering, Jonkoping University, in cooperation with PEAB Jonkoping.

In light of the recent scandals in Europe involving food labelling, this study will be focusing on food labelling. This study?s purpose is to investigate the extent of knowledge concerning labeling and presentation of food in the different food stores in Halmstad.The study was conducted out of our own interests with the guidance from the environmental health office. The study included nine different food stores of different size. The focus in this study was to verify how well five selected products follow the labeling rules.

The smartphone is part of our daily life. Smartphone users type on a screen area that is no larger than the palm of a hand. To help with this endeavor the software known as AutoCorrect was created. However little is known about how AutoCorrect actually change the language and if AutoCorrect users at all perceive the impact it has. This study aims to find out if our test subjects are aware of AutoCorrect?s presence and how much it influences them.

Background and problemThe biggest difference between companies and non-profit organizations are their purposes. Companies? purpose is to generate profit to the shareholders. Non-profit organizations do not have any shareholders and their purpose is to offer service to receivers of benefits.There are a lot of non-profit organizations today and the competition for the donations is rough. Non-profit organizations can influence the publics? decision of who to support by creating a financial reporting that appeal to the public.PurposeThe purpose of this essay is to examine how non-profit goals are measured in non-profit organizations and if there are a practice on the subject.MethodologyWe choose a qualitative approach as we wanted to understand the reality by explaining it with words.

It has become increasingly simple for companies to offer its employees shares in the form of incentive or option plans to acquire.  Companies motivate incentive plans with employee buy-outs that it will lead to higher involvement of work. The offers are often associated with disposal restrictions to the employee such as not immediately dispose of shares or that the employees will have to remain of employment within a certain timeframe. The problems with disposal restrictions are that it makes it difficult to determine the point of taxation.When shares deemed acquired at the time of share subscription the benefit will be taxable as income from service and the increase in value income from capital. When shares are deemed to be acquired only after cessation of disposal restrictions this will result in that the benefit is taxed only once.After the Supreme Administrative Court rulings in 3167-09 and 3168-09, it is now obvious that the acquisition is deemed to occur at the time of acquisition. The problem is not yet solved because the constant development of the security market needs to be considered.

This study analyzes the court of appeals work on judging immediate care (6 § LVU) by the child´s best from 10 court cases. This study has been reviewing 10 court cases and reviewing the court of appeals applicable laws in their decisions on interlocutory order within LVU. The material than have been analyzed consists of immediate care of children, and the concept of the best interests derived from the UN Convention on the Rights of the Child.The legal sanctions includes when a state signs a convention, which Sweden has. This means that Sweden is at their disposal to offer all children within its territorial limits, up to 18 years may take part of the rights set down in the Convention of the Rights of the Child. This means that all decisions relating to the individual child, should always be taken with respect to the best interest of the child, when a child for varoius reasons end up in a lawsiut.The concept of the best interest of the child are vague and abstract because it is not clearly defined.

Deliberative democracy theory holds that democracy is about active partaking on formal and informal arenas in the public sphere where fairly equal citizens can obtain knowledge, discuss, evaluate and affect the political agenda before decisions are made.In line with the deliberative vision of online deliberation social media such as Facebook, Youtube, Twitter and Twingly offer such formal and informal arenas where people can obtain knowledge and interact with other people, and politicians.The Swedish EU-Presidency was the first EU-presidency to make use of social media and it was the first time the Swedish Government Offices used other social media than email and chat features.This thesis will examine the Swedish EU-Presidency?s ambitions of using social media as well as the actual use of social media on the Swedish EU-Presidency website in the light of deliberative democracy theory.The aim of this thesis is, through a case study, to analyze the Swedish EU-Presidency?s use of social media in the light of deliberative democracy theory..