The connection between accounting and taxation goes back to the 1920s laws of the named areas. A proposal has now been brought forward, the so-called SamRoB-investigation, which means that the connection between accounting and taxations should be decoupled.The authors? aim with the study is to investigate what a possible decoupling between accounting and taxation, i.e. the formal connection and the untaxed revenues, implicates for the auditor´s work.A research has been done by interviewing two authorized auditors and one authorized consultant of accounting to get a view in how the auditor?s works could be affected.

Children who have fled to Sweden, without their parents or guardians, have been a controversial subject during the winter of 2002. Their situations on refugeestations and the responsibiliy by community and the state have been discussed. My composition is about these children. The composition is not about the situations of the children - focus is instead on the people who operate with the children; community, state and organisations. I want to find empirical levels which show what the children associate with.

In what French philosopher Gilles Deleuze labelled Control Societies, mechanisms reminiscent of censorship ? that is, restriction of information that administrators of power wish to regulate the spreading of ? are present in the concept of copyright. This kind of censorship has theadvantage of not being scrutinized by public eyes in the way that the work of institutionalized censorship agencies such as the Swedish Statens Biografbyrå was. It is not unlikely that expanded possibilities for punishing anyone who spreads copyrighted material will result in larger and larger areas that may not be accessed, as the avoiding of conflict and repressive actions will emphasize the behaviour to take detours around information that is deemed taboo and therefore suspicious and dangerous.The ACTA trade agreement is one proposed tool for such extended possibilities for punishment. This essay does not however claim that copyright and censorship are the same ? but rather that the institutional execution of power that was previously a matter of state censorship has a lot of similarities with current and prognosticated application of copyright laws by corporations.While claiming to protect the individual, the disciplinary power executed actually aims to protect the one executing it; the purpose of the power structure is to replicate itself..

The purpose of this study is to highlight some aspects of the increased usage of tablets in preschool environments by answering the questions: what does the tablet become in the preschool environment, how much freedom does the children have over its usage.To answer these questions a series of observations were made at two different preschools. The observations were then complemented by interviews with teachers at the same preschools.This qualitative study focuses on some of the didactic questions regarding the tablets, based on a theoretical framework that is within the design-oriented perspective; which addresses the children's? autonomy, the institutional framework and affordance.Our conclusion is that the tablet?s introduction in the preschool has helped the teachers in numerous parts of their documentation, but we can also see that the children's opportunities to make choices regarding the tablet are more limited than with any other resource on the preschool. In our results we also see that when the children get access to the tablet they receive a learning experience, which among other things, strengthens their language skills and their social interaction with each other..

Stress and burnout is a common healthproblem among different workcategories today. The aim of this study was to investigate possible presence of stress and burnout among radiographers and if there was a connection to number of years in the profession. Maslach Burnout Inventory was used as an instrument to investigate the possible presence of  burnout, supplemented with questions about stress. The instrument contained a total of 33 questions and was handed out to two hospitals in south of Sweden with a total of 51 respondents. The study showed that the most stressful situations arose due to workload, negative stress, bad working environment and high time pressure.

This is an empiric, qualitative, case study of cooperation between two public organizations in Ystad, Sweden (Försäkringskassan and Ystad kommun). The aim of the study is to illuminate why they cooperate and what happen with the idea to cooperate and the organizations when they do. The theoretical tools used are influenced by institutional theory. A translationmodel is used to illustrate what the local actors do with the idea when a decision is made to adopt it and how it affects the actors. The study suggests that the cooperation in Ystad called One Stop Shop is partly done because it's a popular way of organizing public organizations in Sweden and partly because försäkringskassan, aim to upgrade their organization identity.

The aim of my study was to investigate a few young peoples experience of their treatment. The study was qualitative based on interviews with three young persons at the end of their treatment there. The subject was chosen because this kind of youth housing is an interesting alternative to institutional care for young people, despite there is not much known about the results of the treatment. The results were analyzed from earlier research and central concepts from the theory of empowerment and Anton Antonovskys theory about Sense of coherence. The results of this study show that these young peoples are satisfied with their treatment at the youth housing.

The purpose of this study was to investigate the levels of social distance used by the librarians and users in the virtual reference interview. With a conversational analysis and applied politeness theory 49 chat transcripts where analysed in order to answer the question of how the interlocutors positioned themselves regarding the social distance between them. By identifying what communicative strategies where used the following results were found. Generally the social distance between librarians and users is low in the Swedish virtual reference interview. Even though both parties used informal and casual language the results indicate that the librarians face wants were valued slightly higher than the users which were illustrated by a some what higher social distance in the stages of the conversations when the librarians face was under most threat.

Vårt syfte med uppsatsen var att ta reda på om KASAM-begreppet, trots att det har några år på nacken, fortfarande ses som betydelsefullt. Vi utgick från personalens perspektiv gällande KASAM's betydelse för barn 0-12 år, placerade på institution eller med någon form av insats från öppenvården. Genom kvalitativa intervjuer tog vi del av personalens erfarenheter av KASAM's betydelse för barnen, hur de arbetar och om de metoder de använder sig av , ger möjlighet att skapa en känsla av sammanhang för barnen. Vid tolkningen av vårt intervjumaterial utgick vi från tre teman baserade på våra frågeställningar. Det som framkom av materialet var att KASAM har stor betydelse för barnens välbefinnande.

In this project the focus has been on the system for recombination at Oskarshamn 2. The recombining systems have on several occasions switched paths due to low pressure before the last ejector that?s feeding the recombiner. Of the mentioned reason, events and several measuring points have been analyzed in this report since the installation of the recombining systems.In order to prove theories and demonstrate what may be the cause of this problem, we used heat balance calculations by the program Probera. Using the program, we can demonstrate that the catalytic process does not reach the desired temperature with the amount of combustible substance.

This thesis purpose was to contribute to knowledge which could explain the driving forces behind Corporate Social Responsibility in corporate Sweden and their strategic impact from a management perspective. The method used to archive this research was a qualitative interpretative study conducted by interviews. The thesis is based on descriptive theories of drivers for CSR, concepts of strategy and CSR and normative/instrumental theories suggesting a strategic approach to CSR and stakeholder management. The empirical study is based on interviews with Swedish business managers in a strategic board position as well as consultants working with CSR strategies, supported with internet information from companies? webpage.

Shear Strength and Deformation Characteristics of Uppsala Clay with CRS and Standard OedometerTyra Morell Bonin & Magdalena MählerTo see how much a clay compact under different pressure one can use several different methods and in this project, two methods were used, the Standard Oedometer and a CRS apparatus. A Standard Oedometer is a full-time manual device and the CRS apparatus is a modern electric and automatic device. The aim of the project was to see similarities and differences between the two methods and examine which method that were most reliable. This has been done with repeated laboratory tests and afterward evaluations. With this information one can get a picture of how the clay will behave and how it will deform in nature.

The aim of this study was to increase our knowledge about how the ?Conversational-contact with the social services? is experienced by the parents who attend it. The research was based on a qualitative method consisting of four individual interviews.Main issues of the study:? The parents experience of the content of the meetings with the social workers? Do the parents experience that the conversational-contact has contributed to some changes in their lives?Results indicated that all parents were positiv to the conversational-contact. Afterwards they felt more secure and stable both as persons and in their role as parents.

The present study sought to examine the collaborative role of the student organization Here 4 U and the impact of this collaboration on the organization and its partners. As a point of departure a questionnaire was distributed to supervisors, principals and other cooperation partners of Here 4 U, the most prominent quantitative results of which were related to previous research, new institutional theory and empowerment theory. It turned out that partners interacting with Here 4 U felt that the collaboration was necessary and wanted to continue with it. The respondents to the questionnaire were asked to define the concept of collaboration. Factors emphasized by respondents included feeling of community, security, and common goals.

In this study, we have considered the impact the organization`s implementation of its vision of the psychosocial work enviroment has been for the relations between the employees. We have primarily relied on a hermeneutic approach to understand our empirical data, and when we have interpreted and made a socialpsycological analysis on our collected empirical data. We have used Smith´s Institutional Ethnography, Sheff`s Social bonds and Asplund`s theory of Social responsivity. To collect the empirical data we have combined quantitative and qualtitative methods and a textanalysis at a visiondocument in the aim of capture both the depht and the breadth of our chosen fields of study. The results we have found shows that the psycosocial work environment within the organization can be seen as interplay between individual and enviroment and between individuals as well and that this interaction is influenced by the organizational culture that is created by the organization`s political vision.