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.

Few studies enlighten the problem associated with the dialectical relationship between adults and adolescents and how that affects the construction of identity for adolescent?s, in relation to two areas that are closely bordering to each other but differs socioeconomically whereas one area is much weaker on resources than the other. These two areas is Högberget and Haganäs, which are situated in a larger city in Sweden.For us to be able to enlighten this problem we have chosen to use an inductive research approach so that we can explain how adolescents construct their identity and how the organized spare time, in addition with the Influence of adults, impacts on adolescents construction of their identity.Therefore we have used interviews as method, both group and individual, so it can regulate which theories that Influence our study. The two theories that wires through the entire study are firstly Peter L. Bergman and Thomas Luckmanns theory on social construction where the idea is that the human being is an active social being that constructs its own reality.

The purpose of this study is to investigate if and how children acknowledge TV-commercials, and if that is the case, are their preferences in products a result of it? The study also investigates which TV-commercials that are broadcasted together with children?s programs and if and how the children acknowledge these. The studies are based on interviews and an exercise with pictures that was carried out with two groups containing four children each. One group contained four children in the age of 6, and the other four children in the age of 7. The children are situated in a school in the Swedish countryside.

The purpose of this thesis is to provide a better understanding of how dairies use colour, picture and shape in order to Influence customers? buying decisions of fruit yoghurt. In order to reach this purpose the research was conducted through case studies of three dairies. In this research three research questions were created with focus on the visual elements colour, picture and shape. The method of data collection was performed through interviews with dairies as well as documentations.

The aim of this thesis is to study the cause of Egypt´s failed development of the transition to democracy and vice versa, the reason why Turkey succeeded in democratic transition. Thesis methodology is a comparative analysis between design units Egypt and Turkey. Thus, the most similar design used in the investigation.European Commission began in 1998 to review Turkey´s political and economic reforms to fulfil the Copenhagen criteria. 2005 began negotiations on a Turkish- EU membership. U.S and Egypt have enjoyed close economic, security and democratic cooperation since 1975.

The study aims to investigate student participation as a tool for democratic development in secondary school from a student perspective. Furthermore, students' perceptions of the school's work with student participation in formal and informal contexts are also investigated, with basis in the teaching structure. The results are based on interviews conducted with students who all attend the same class in their last year of high school. Subsequently, an analysis is made based mainly on three different theories: democracy, curricula and sociocultural theory. The result shows that students feel that they are able to practice student participation but the amount of Influence they get differs between individuals depending on devotion and commitment.

The Arctic region has not been a topic of discussion or a reason for a conflict in the past, but with the development of environmental issues which has resulted in melting of the ice, so has the interest for the region developed. This has resulted in a conflict over the area, with five countries as main actors. This paper investigates the five main actors? goals with increased Influence in the area, using the thoughts of Rational Actor Model, with states as utility-maximizing actors and foreign policy as the expression of national interest. Furthermore the paper investigates the means of getting to the goal, what kind of tools they use.The paper shows that all of the countries are interested in the economically benefits that are buried under the melting ice and the short cuts in sea routes that will be a possibility to use ones the ice melt more.

The aim of this study is to, by individual interviews focusing on specific dimensions of supervision,examine how integratively educated PTP-psychologists experience the interactionin the supervision they receive as a part of their PTP-work and to describe if and how theyexperience that these components of the supervision promote, does not exert a direct Influenceon or restrain the preservation and development of an integrative psychotherapeuticapproach and -attitude. The eleven people who are interviewed for this study all belong tothe group of psychologists who graduated from the first group of psychologists with an integrativepsychotherapeutic approach at Örebro university in the year of 2007 and who arenow completing their PTP-work. The interviews were analysed according to a qualitativecontent analysis. The results show that ten out of eleven PTP-psychologists experience thatthe interaction in the supervision is either good or excellent and that this promotes or doesnot exert a direct Influence on the integrative approach.Keywords: Supervision, PTP-psychologist, integrative approach..

Banks have been some of the biggest operators on the market of business customers financing. When the Swedish Förmånsrättslagen was changed 2004 the banks became more restrictive to allow traditional bank loans. The change made it more difficult for customers to get their loans granted. For that reason customers had to find other forms of financing. Factoring is an alternative that means companies can mortage/sell their claim on customers to finance companies.

ABSTRACTTitle: Basel II ? The New Basel Capital Accord and its Influence on small Swedish banks and their retail banking and risk management.Seminar: May 24th, 2007Course: FEK318 Bachelor thesis in Business Administration, 10 Swedish creditsAuthors: Mattias Kjellberg, David Uhlmann & Ivana ZubacAdvisor: Joakim WinborgKeywords: Capital cover, capital requirements, Basel II, credit giving, credit risk, risk management, retail banking, small banks, pillar 2Problem: What Influence does Basel II and the new updated management of credit risks in pillar 1 and the active risk control in pillar 2 have on small Swedish banks retail banking?Purpose: Our essay seeks to explore what Influence pillar 1 and the new updated management of credit risks in the new capital accord Basel II have on small Swedish banks and what Influence pillar 2 have. We also want to explain if Basel II has Influences on small Swedish banks credit analysis and possible effects in their risk management and pricing.Methodology: In our essay we use an inductive approach and our chosen research method is the qualitative one. We have chosen to look into four small Swedish banks, and the empirical data is obtained from telephone interviews with selected respondents from Länsförsäkringar Bank, SkandiaBanken, GE Money Bank and ICA Banken.Conclusions:? The work with credit scoring does not get Influenced by Basel II if the Standardised Approach is chosen.? Banks that?ve early implemented high technological systems in the organization, that small banks normally do, have gotten an easier transition to Basel II.? Basel II will result in a risk adjusted pricing and a more fair credit market.? Internal Ratings-based Approaches is very demanding to develop, but at the same time it?s a more risk sensitive approach.? Pillar 2 results in a more sophisticated work for the small banks.? Basel II results in a further price press on residential loans in Sweden..

Abstract Essay in political science, C-level, by Patrik Larsson, autumn semester 2007.Tutor: Susan Marton The battle over the agenda-Can media be regarded as an individual political actor? The purpose of this essay is to study to what extent media can be regarded to function as an individual political actor. In other words, do the media have more power over the political agenda than the politicians and do the media Influence how the politicians make their decisions. This research is a case study and to be able to complete the intention of this study I have used Maxwell McCombs and Donald Shaws theory, the agenda-setting theory. From this theory I have used four aspects to analyse my material which has consisted of editorials from a Swedish newspaper, interpellations and debates that belong to the interpellations. The aspect I have worked with are, how the problem is defined, who is responsible for the problem, what values and which solutions are expressed.  I have used a qualitative text analysis as my methodological approach which means that the results of my study are my interpretation of the material. My conclusions are that the media in this case shouldn?t be regarded as an individual political actor because there is no tendency that shows that the media has Influenced the government in their decisions concerning the real-estate tax.

During the timber floating era, most of Sweden?s watercourses were altered. This decreased the amount of available spawning habitats for salmonids, and hence had a negative effect on the riverine brown trout (Salmo trutta) populations. Reconstruction of spawning grounds is today a common measure in restoration of altered streams in Sweden. However, very little evaluation of the effectiveness of these reconstructed spawning grounds exists.

AbstractIn this thesis I will discuss the relationship between the European Union and the regions of Europe. The development of the European Union has meant that many decisions are taken in Bruxelles. Many actors participate in the policyprocess ranging from national goverment to policynetworks of different kinds. An emerging actor has been the regions of Europe. Their Influence on the policyprocess have grown and today almost all of them are represented in Bruxelles through Region Offices.

This study was conducted by using a qualitative textual analysis on UNICEF Sweden?s website with the purpose of problematizing the role of UNICEF Sweden in today?s globalised society. This was done in the context of how organisations of civil society have gained Influence. Following questions were answered: How does UNICEF Sweden legitimise its operation? Which strategies does UNICEF Sweden use to encourage involvement and donations?The study shows how UNICEF Sweden legitimises its work by promoting a unique Influence, their unique methods of work and by showing how the organisation helps the most disadvantaged children.

This Masters thesis concerns collaboration between teachers and librarians. Three theoretical perspectives, profession, power and legitimacy, are used to analyse the results of written interviews with eight teachers and one librarian at a comprehensive school. We did not find evidence of any deeper collaboration between teachers and the librarian. The effects of profession had little impact on the relation although the involved parties seemed to appreciate differences in education and points of view. The teacher retains power over education and grades while the librarian holds sway over the physical library and the purchase of books and other media.