Problemdiskussion: För 25 år sedan infördes revisionsplikt i Sverige för samtliga aktiebolag. Idag diskuteras huruvida den lagen ska avskaffas och vilka bolag som ska kunna avsäga sig revision.Syfte: Författarna vill utreda om en avskaffad revisionsplikt kan leda till en ökning av den ekonomiska brottsligheten, därtill hur denna lagförändring kan påverka Skatteverkets arbete att bekämpa den.Metod: En kvalitativ studie har genomförts. Där den empiriska datainsamlingen bygger på intervjuer med tre regionchefer på skattverket. Den övriga datainsamlingen har skett via Internet, litteratur och via databaser vid Örebro universitet.Slutsats: För att den ekonomiska brottsligheten ska öka som en följd av revisionspliktens avskaffande krävs det att företaget anser att nyttan att frånsäga sig revision är större än den hjälp revisorn bistår med idag. Många bedömer att företag i framtiden kommer att använda sig av frivillig revision eftersom deras intressenter kommer att kräva detta..

This report describes the development of a sample loader for my diploma work at Q-linea AB in Uppsala. The sample loader will replace the process of loading fluid samples into Q-linea?s instrument for biomolecule analysis. The earlier process was done by hand and was a time consuming and inefficient task.The work was initiated with a design phase where an overview of the system was created. The sample loader will be receiving text commands from a PC that coordinates all the subsystems like pumps and lasers on the analysis instrument.

Bergslagens Sparbank as well as other independent(fristående) sparbanker have discoveredthat some of their customers can not separate them from Swedbank. Some customers maythus believe that they are the same bank. This study seeks factors that may contribute to thisproblem, and measures that can counteract. We refer to this problem as brand confusion andmainly have our focus on factors derived from brand alliance, but also from the companyitself and the banking industry. We use a qualitative method where we collect empirical datafrom interviews with four sparbanker.

Since 1820 there has been a continuous discussion about the contents of history courses and the current debate considering this school subject is no exception; it is as vital as ever. Both in educational policy and public debate the role of history as a school subject has been brought up for discussion.In this study the writer has chosen to study the politically independent interest organization HLF. The organization is a non profit association, which works for the consolidation of history in Swedish schools.The purpose of this study is to investigate how the organization HLF has received and met the ongoing debate on this issue. The writer has chosen to examine the strategies the organization has used in order to influence this school subject and if they have succeeded in doing this.To carry out this study the writer has made use of HLF´s annuals as well as Aktuellt om historia, which is a publication that the organization issues three or four times a year. The conclusion of this study is that HLF has little influence when it comes to the formulation of the education of history.

Title: Youth unemployment- A study of the tax effect on youth unemployment in 13 European industrial countries Seminary date: 2009-02-06 Course: NEK691 ? Bachelor thesis, 15 p Author: Emma Jonsson Tutor: Klas Fregert Keywords: Youth unemployment, tax, 13 European industrial countries, panel data, multiple regression analysis. Purpose: The purpose is to examine the reasons behind youth unemployment with a special focus on tax policy. Method: By using a multiple regression analysis examined with panel data from 13 European industrial countries for the period 1998 to 2004. The dependent variable youth unemployment is explained by five independent variables.

The aim of this study was to investigate patients? experiences of pain during dental hygienist treatment and scaling. The study is based on a questionnaire and includes 129 patients, from four dental clinics in Skåne, Sweden. The questionnaire consisted of ten questions with a Visual Analogue Scale as a main question. Questions about age, gender and dental anxiety were also included.

The purpose of this development project is to create a model for working with a high school project in Electrical and Energy Program. It should be conducted in a form like companies do according to the goals from The Swedish National Agency for Education. In order to fully perform this we use the concept of Young Entrepreneurship. The model is created according to the new conditions from The National Electrical Safety Board. There is now an exception saying that a student during education is released from the demand of employment that is the normal procedure where you are under supervision from a certified electrician. During the project there has been theoretical and practical examinations in order to clear out the advantages and disadvantages using this model, but also to examine whether it is useful in the future and to what extent it can be used. The result indicates that the model is useful and fulfills the goals from The Swedish National Agency for Education but that the model has its limitations and difficulties.

In the previous curriculum for the preschool Lpfö 98, the educational responsibility was documented belonging to all the team members. On the 1st of July 2011 a new curriculum was introduced to the preschool, Lpfö 98/10, where it is documented that the educational responsibility now belongs to the preschool teachers. According to curriculum experts at the Swedish school board this educational responsibility is not new, just a clarification of the preschool teacher?s educational responsibility.This study is a qualitative study and the purpose was to interview the preschool teachers about their thoughts concerning their educational responsibility. The purpose was also to examine if their educational responsibility has affected their role in the team at the preschool and if they believe that this has any significance for their profession.My result of the study shows that the educational responsibility of the preschool teachers now has been clarified and that they should take a leading role in the team towards the goals that are set for the preschool.

This document is a summary of my work to create a project management system for a small firm working with computer graphics. The intention is to manage customers, projects, images and invoices in the easiest possible way. To make the system as flexible as possible a web-interface was chosen which makes it possible to access the system from any computer, making it independent of any particular operating system. The only requirement on the user environment is that the computer must have a connection to the Internet to be able to access the system. The different techniques that have been used to develop the project management system is primarily Ruby on Rails and a MySQL database.

Denna kandidatuppsats syftar till att utvärdera en i sammanhanget ny modell för värdering av optioner. Modellen går under namnet SABR och har enligt flera bedömare tagit en position som branschstandard inom vissa områden. Flera forskningsrapporter har presenterats i vilka modellen analyseras matematiskt och tillämpas på specifika marknader. I denna uppsats används data från Chicago Board of Exchange, mer specifikt optionen på S&P 500 index. Tillämpningen grundas på en kalibrering (regression) av vissa parametrar.

I have studied how human networks can affect decision-making and different constellations. The primary purpose is to clarify the possibility to affect the decision to move the infrastructure investments from Region Skåne to Region Västra Götaland. The study starts at the EU-level and continues to the Government and on to the region. Region Skåne is studied especially since it was from there the infrastructure investments were moved.The conclusion is that there is no specific representation in the government that represents regional topics, in spite of the fact that almost 30% of the members of the Parliament come from these regions. There is no discussion between the members that could be considered a networking-activity beneficial for the regions.

Title: ?The director should be treated with silk gloves.? A discourse analysis of the film director as a leader and a case study of a short film Seminar date: 19 February 2008 Course: Master thesis in organizational studies, 20 Swedish credits Author: Johanna Ranes Advisor: Ph.D. Nanna Gillberg Key words: Film, the film director, discourse analysis, social constructionism, gender studies, creative leadership. Purpose: The purpose of this study is to illustrate and problemize the consequences of the traditional male domination in film creation for a female director by critically examining the construction of the film director. Methodology: The study is based on a qualitative case study which was conducted as a participant observation.

Friskolereformen 1992 innebar att den svenska skolan konkurrensutsattes. Expansionen av friskolor var snabb och idag går mer än 25 procent av alla gymnasieelever i en friskola. Denna studie avser att studera kunskapsutfallet av friskolereformen i den svenska gymnasieskolan. Studien baserar sig på en jämförelse mellan 19 län och studerar de förändringar som skett under åren 2004 till 2011 när andelen elever i friskola har förändrats. Som utfallsvariabler studeras gymnasiets slutbetyg, högskoleprovsresultatet samt övergången till högskola.

Förutom att uppfylla gällande regler och riktlinjer för rollen skall den som är verksam som handledare för studenter i deras fartygsförlagda utbildning även känna ett stöd från arbetsgivare och kollegor. Syftet med studien var att undersöka om handledarna upplever att de får detta stöd och även undersöka vad lärosäten, SUI och studenter kan göra för att underlätta handledningen. Studien har genomförts med en kvalitativ metod med semistrukturerade intervjuer ansikte mot ansikte. Fem respondenter intervjuades var för sig mellan den 24:e februari och den 11:e mars 2014. Resultatet visade att det finns utrymme för förbättringar i form av olika sorters stöd till handledare.

An analysis of a specific application of anaerobic wastewater treatment at a pulp and board mill, Stora Enso Skoghall, was carried out. A literature study was done and effluent wastewater from CTMP pulp production was analyzed. The analysis consisted of a broad constituent analysis and an anaerobic treatment trial. Results from these test where used to calculate the treatment effectiveness and resulting energy potential at the mill.The literature study and constituent analysis showed that toxicity of the water to be treated, due to wood extractives and sulphur content, was of concern. Detoxification chemicals targeting these constituents where used in the anaerobic treatment trial.